RR No. 14-2025: Amending Section 14 of the Revenue Regulations No. 3-2025 on the prescribed policies and guidelines for the implementation of Republic Act No. 12023, titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended," imposing the Value-Added Tax on Digital Services Digest