Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued the following:
Revenue Memorandum Circular (RMC) No. 76-2025 on 25 July 2025 to provide extension of the deadlines for the filing of the letters and correspondences listed below in relation to the ongoing BIR audit investigation, application for tax refund, and issuance of assessment notices and warrants of distraint and levy, for taxpayers registered with all Revenue District Offices (RDOs) under Revenue Region Nos. 1, 2, 3, 4, 5, 6, 7A, 7B, 8A, 8B, 9A, 9B, 10, 11, 12 (excluding RDO 79) and Large Taxpayer Service (LTS) located in the areas affected by the Southwest Monsson and Typhoons “Crising”, “Dante” and “Emong”.
Letter/Correspondence | Extended Deadline |
Position Paper and Supporting Documents in response to the Notice of Discrepancy (NOD) | 10 calendar days from the last day of the government work suspension as declared by the Office of the President through a Memorandum Circular* |
Reply and Supporting Documents in response to the Preliminary Assessment Notice (PAN) | |
Protest Letter in response to the Final Assessment Notice/Final Letter of Demand (FAN/FLD) | |
Transmittal Letter and Supporting Documents in relation to Request for Reinvestigation | |
Request for Reconsideration in response to the Final Decision on Disputed Assessment (FDDA) | |
Submission of documents in response to the First Notice, Second and Final Notice, and Subpoena Duces Tecum | |
Request for Reconsideration on the Denial of Claim for Tax Refund and the processing of the Request for Reconsideration on Denied Claims for Tax Refund | |
Application for Tax Refund and the processing of the tax refund claims | |
Issuance and service of Assessment Notices, Warrant of Distraints and/or Levy, as well as Warrants of Garnishment, to enforce collection of deficiency taxes | |
Other similar letters and correspondences |
*The 10-calendar day extension shall apply in case of any future declarations by the Office of the President suspending government work on some areas due to inclement weather condition. If the extended due dates fall on a holiday or non-working day, the submission/filing/processing/issuance/service contemplated herein shall be made on the next working day. |
The RMC is effective immediately.
RMC No. 77-2025 on 25 July 2025 to expand the coverage of RMC No. 75-2025 to new areas affected by Typhoon “Emong”. The affected taxpayers, BIR personnel and Authorized Agent Banks (AABs) under Revenue District Offices (RDOs) 15, 16, 22 and 64 are also given until 31 July 2025 for the submission of the relevant tax returns and other submissions specified in RMC No. 75-2025.
The RMC is effective immediately.
Here are the links to the full text of the issuances: RMC No. 76-2025 and RMC No. 77-2025.