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Instead, VAT-registered taxpayers need only file quarterly VAT returns (BIR Form No. 2550Q). Revenue Memorandum Circular (RMC) No. 5-2023 provides for the transitory provisions for the ...
If an IBAN is registered in the Registry the first time a VAT refund is requested, there is no need to declare it again for ...
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Clarifications on VAT on digital servicesThe RMC did not specifically state the frequency and deadline for filing the return. However, in the illustrations, the RMC indicated that NRDSP are to file the Quarterly VAT Form 2550-DS through ...
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