Share
SUMMARY OF EXTENDED DEADLINES – JULY 2025
The table below summarizes the BIR’s extended tax deadlines for July 2025:
- RMC 75-2025 – Extends tax deadlines to give taxpayers and BIR personnel ample time to comply, following work suspensions due to the Southwest Monsoon and Typhoons Crising, Dante, and Emong.
- RMC 76-2025 – Grants tax relief in line with Revenue Regulations No. 13-2024 and various Memorandum Circulars (Nos. 88–93), which suspended government work in affected areas.
- RMC 77-2025 – Expands coverage of RMC 75-2025 to include additional Revenue District Offices (RDOs) in affected areas.
| Tax Forms/ Letter/Correspondence | Supporting RMCs | Extended Deadline |
| Submission of Quarterly Information on OCWs or OFWs Remittances Exempt from DST furnished by the Local Banks & Non-Bank Money Transfer Agents – For the Quarter ending June 30, 2025 | RMC 75-2025 | July 31, 2025 |
| Submission of Quarterly Report of Printer. – For the Quarter ending June 30, 2025 | July 31, 2025 | |
| e-Filing/Filing & e-Payment/ Payment of BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) – eFPS & Non-eFPS Filers. – Month of June 2025 | July 31, 2025 | |
| Submission of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers. – Non-eFPS Filers – For the Quarter ending June 30, 2025 | July 31, 2025 | |
| Submission of Sworn Statement of Manufacturer’s or Importer’s Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products. – For the Quarter ending June 30, 2025 | July 31, 2025 | |
| e-Filing/Filing & e-Payment/ Payment of BIR Form 2550Q (Quarterly Value-Added Tax Return) – eFPS & Non-eFPS Filers. – For the Quarter ending June 30, 2025 | July 31, 2025 | |
| e-filing & e-Payment of BIR Form 2550DS [Value-Added Tax Return for Non-resident Digital Service Provider] – For the Quarter ending June 30, 2025 | July 31, 2025 |
| Tax Forms/ Letter/Correspondence | Supporting RMCs | Extended Deadline |
| Position Paper and Supporting Documents in Response to Notice of Discrepancy | RMC 76-2025 | The deadline for filing position papers, replies, protest letters, and related documents, such as those concerning BIR audit investigations, tax refund applications, and assessment notices due on July 21, 22, 23, 24, 25, 2025 is extended until: – 10 calendar days from the last day of the government work suspension as declared by the Office of the President through a Memorandum Circular. |
| Reply and Supporting Documents in Response to the Preliminary Assessment Notice (PAN) | ||
| Protest Letter in Response to the Final Assessment Notice/Final Letter of Demand (FAN/FLD) | ||
| Transmittal Letter and Supporting Documents in relation to Request for Reinvestigation | ||
| Request for Reconsideration in Response to the Final Decision on Disputed Assessment (FDDA) | ||
| Submission of Documents in Response to First Notice, Second and Final Notice and Subpoena Duces Tecum | ||
| Request for Reconsideration on the Denial of Claim for Tax Refund and the Processing of the Request for Reconsideration on Denied Claims for Tax Refund | ||
| Application for Tax Refund and the processing of the Tax Refund Claims | ||
| Issuance and service of Assessment Notices, Warrants of Distraints and/or Levy, as well as Warrants of Garnishment, to enforce collection of deficiency taxes | ||
| Other Similar Letters and Correspondences |
| Tax Forms/ Letter/Correspondence | Supporting RMCs | Extended Deadline |
| Provinces of Isabela and QuirinoRDO No. 15 – IsabelaRDO No. 16 – Quirino | RMC 77-2025 | July 31, 2025 |
| Provinces of AuroraRDO No. 22 – Baler | ||
| Provinces of Camarines NorteRDO No. 64 – Camarines Norte |