Skip to main content
Contact us
Submit RFP
      special-intax

       

      Bureau of Internal Revenue

      The Bureau of Internal Revenue (BIR) issued the following:

      BIR Advisory, dated 24 July 2025, extending the deadline until 31 July 2025 for the submission of the relevant tax returns and other submissions due to inclement weather in all Revenue District Offices (RDOs) under Revenue Region Nos. 1, 2,3 (excluding RDOs 15 and 16), 4 (excluding RDO 22), 5, 6, 7A, 7B, 8A, 8B, 9A, 9B, 10, 11, 12 (excluding RDO 79) and Large Taxpayer Service (LTS), including affected Authorized Agent Banks (AABs).

      Below is the list of tax returns covered by the extended deadline for the quarter ended 30 June 2025:

      •  BIR Form 1600WP

      Remittance Return of Percentage  Tax on Winnings and Prices Withheld by Race Track Operators – Month of June 2025 (e-Filing/Filing and e-Payment/Payment – eFPS and Non-eFPS filers)

      • BIR Form 2550Q

      Quarterly Value Added Tax (VAT) Return (e-Filing/Filing and e-Payment/Payment – eFPS and Non-eFPS filers)

      • BIR Form 2551Q

      Quarterly Percentage Tax Return(e-Filing/Filing and e-Payment/Payment – eFPS and Non-eFPS filers)

      • BIR Form 2550DS

      VAT Return for Non-resident Digital Service Provider (e-Filing and e-Payment)

      Below is the list of other submissions covered by the extended deadline for the quarter ended 30 June 2025:

      • Quarterly Information on OCWs or OFWs Remittances Exempt from DST furnished by the Local Banks and Non-Bank Money Transfer Agents
      • Quarterly Report of Printer
      • Quarterly Summary List of Sales/Purchases/Importations by VAT-registered taxpayers – Non-eFPS filers
      • Sworn Statement of Manufacturer’s or Importer’s Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products

      (RGM&Co. Notes: The deadline extension is posted in Commissioner Romeo “Jun” Lumagui Jr.’s Facebook account as of publishing of this InTax. The formal advisory and other details relative to the extension deadline will be shared in a Revenue Memorandum Circular based on the social media post of Commissioner Lumagui.)

      Revenue Memorandum Circular (RMC) No. 74-2025, dated 18 July 2025, to provide the updated checklist of documentary requirements for BIR registration-related frontline services.

      The Circular provided the following clarifications:

      • One Person Corporation (OPC) applying for registration through an authorized representative shall be required to present a Written Resolution indicating the name of the authorized representative and the details or purpose of authorization be given to the representative. This requirement does not apply if the incorporator or sole stockholder of the OPC is personally transacting with the BIR.
      • Special Power of Attorney cannot be submitted as a substitute to the Written Resolution since an OPC is a juridical entity and has a separate legal personality, distinct from its sole stockholder.
      • A Secretary’s Certificate signed by an Assistant Corporate Secretary cannot be submitted as a substitute to a Secretary’s Certificate signed by the duly appointed Corporate Secretary.
      • The BIR shall only process applications or requests with complete documentary requirements and shall not process deficient or incomplete applications or request.

      Here are the links to the full text of the issuances: RMC No. 74-2025 and Annex CDR – 2025c.