REVENUE MEMORANDUM CIRCULAR (RMC) NO. 99-2025
The Bureau of Internal Revenue (BIR) hereby extends all deadlines falling within the month of November 2025 until November 28, 2025, regarding the filing of tax returns and payment of the corresponding taxes due thereon, as well as the submission of reports, attachments, and other documents required under existing revenue issuances, in accordance with Section 3 of Revenue Regulations (RR) No. 13-2024 for the extension in the filing of returns and other requirements. This Circular is being issued to provide relief to taxpayers in light of the severe typhoon “Tino” that hit the province of Cebu on November 4, 2025.
Given the negative consequences of the aforementioned typhoon, the extension is meant to give taxpayers and BIR personnel under the Offices listed below, along with their respective Authorized Agent Banks (AAB), enough time to fulfill their statutory tax obligations:
- RDO No. 80-Mandaue City, Cebu
- RDO No. 81-Cebu City North
- RDO No. 82-Cebu City South
- RDO No. 83-Talisay City, Cebu
- Large Taxpayer Division No. 123-Cebu