REVENUE MEMORANDUM CIRCULAR (RMC) NO. 101-2025
This circular was in accordance with Section 3 or Revenue Regulations No. 13, 2024. The Bureau of Internal Revenue (BIR) extended the deadline for the filing of tax returns and payment of taxes due thereon on or before November 28, 2025, including the submission of certain documents for government offices in National Capital Region, Cordillera Administrative Region, Regions I, II, III, IV-A, IV-B and VIII due to Super Typhoon “Uwan”. The extension was given to provide relief to taxpayers in areas affected by the typhoon.
The Circular applies to taxpayers within the following regions and their respective Revenue District Offices (RDOs), as outlined in this RMC. Kindly refer to the link for the affected areas and RDOs, as well as the detailed list of tax returns and other documents covered by the extension.
Taxpayers covered by this RMC will not be subjected to penalties, surcharges, or interest.