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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 106-2025
This RMC is issued to include the following BIR Forms in the list of extension of statutory tax deadlines for the submission and/or filing of documents and/or returns, as well as the payment of the corresponding taxes:
| BIR Forms/Returns | Extended Due Date |
| BIR Form No. 1706 – Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt) | November 28, 2025 |
| BIR Form No. 1707 – Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock Exchange | November 28, 2025 |
This extension applies to taxpayers in areas impacted by the recent typhoons, as per RMC Nos. 99-2025 and 100-2025. Taxpayers are instructed to comply with the statutory deadlines by November 28, 2025.