The Philippine Bureau of Internal Revenue (BIR) has published Revenue Memorandum Circular (RMC) No. 47-2025, which is dated 7 May 2025 and has immediate effect. RMC No. 47-2025 provides questions and answers to clarify the provisions of Revenue Regulations No. 3-2025, which implemented the VAT on digital services requirements introduced by Republic Act No. 12023.

The questions and answers …