Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued the following Revenue Memorandum Circulars (RMCs) regarding the extension of deadlines to afford taxpayers, BIR Personnel, including Authorized Agent Banks (AABs) and those under the list of Revenue Regions and RDOs enumerated in the respective RMCs, to comply with their statutory obligations:
RMC No. 99-2025, dated 07 November 2025, provides the extension of deadlines for filing, payment of taxes and submission of documents falling due in November 2025 for taxpayers in areas affected by Severe Typhoon “Tino”.
The RMC listed RDO Nos. 80 to 83 and Large Taxpayer Division No. 123 to be covered by the extension.
The RMC also listed the BIR Forms and Returns due in November 2025 to be extended until 28 November 2025.
Taxpayers covered by the RMC shall not be subjected to the imposition of penalties, surcharges and interest, provided that the covered returns, payments, and submissions are made within the extended period.
The RMC is effective immediately.
RMC No. 100-2025, dated 07 November 2025, expands the coverage of RMC No. 99-2025 to additional affected areas by Severe Typhoon “Tino” for the filing of tax returns, and payments of taxes due thereon, including the submission of other required documents.
The RMC listed RDO Nos. 76 to 79, located in Negros Occidental and Negros Oriental, to be covered by the extension until 28 November 2025.
The extension of the due dates shall be made applicable throughout the areas affected by Severe Typhoon “Tino”. If the extended due dates fall on a holiday or non-working day, the submission and/or filing contemplated herein shall be made on the next working day.
The RMC is effective immediately.
RMC No. 101-2025 dated 10 November 2025 provides the extension of deadlines for filing tax returns and payment of the corresponding taxes due thereon, including the submission of required documents due in November 2025 for taxpayers within areas that were affected by Super Typhoon “Uwan”.
The RMC listed the RDOs in the following Regions: National Capital Region, Cordillera Administrative Region, and Regions I, II, III, IV-A, IV-B, V, and VIII to be covered by the extension until 28 November 2025.
Taxpayers covered by the circular shall not be subjected to the imposition of penalties, surcharges, and interest, provided that the covered returns, payments, and submissions are made within the extended period.
The RMC is effective immediately.
Here are the links to the full text of the issuances: RMC No. 99-2025, RMC No. 100-2025, RMC No. 101-2025.