
Issuance
Clarifications on VAT for Digital Services and Cross-Border Cost-Sharing Arrangements
BIR RMC No. 59-2026 clarifies that Nonresident Digital Service Providers (NRDSPs) must register and file VAT returns even for VAT-exempt digital services, while cross-border cost-sharing arrangements may still be subject to VAT if the Philippine entity is the actual consumer.
Jun 19, 2026MyLumera Technologies
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