REVENUE MEMORANDUM CIRCULAR (RMC) NO. 100-2025
In reference with RMC No. 99-2025 dated November 7, 2025, extending the statutory deadlines for the submission and/or filing of documents and/or returns, as well as the payment of the corresponding taxes, this RMC is issued to include additional areas affected by severe typhoon “Tino”.
The affected taxpayers, BIR personnel and Authorized Agent Banks under the following Revenue District Offices (RDOs) are also given until November 28, 2025 to comply with the statutory deadlines, as specified in RMC No. 99-2025:
- RDO No. 76 – Victorias City, Negros Occidental
- RDO No. 77 – Bacolod City, Negros Occidental
- RDO No. 78 – Binalbagan, Negros Occidental
- Municipality of Vallehermoso and Cities of Guihulngan and Canlaon under RDO No. 79 – Dumaguete City, Negros Oriental.
The extension of the due dates shall be made applicable throughout the areas affected by the 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.