The Bureau of Internal Revenue (BIR) has extended deadlines for all tax filings, payments and document submissions in regions affected by typhoon Tino and super typhoon Uwan. All deadlines falling within November 2025 are moved to Nov. 28.
Following the devastation caused by typhoon Tino on Nov. 4, the BIR issued Revenue Memorandum Circulars (RMC) 99-2025, 100-2025 and 106-2025, granting filing and tax payment deadline extensions for taxpayers under the jurisdiction of the following Revenue District Offices and their authorised agent banks:
• RDO No. 80 – Mandaue City;
• RDO No. 81 – Cebu City North;
• RDO No. 82 – Cebu City South;
• RDO No. 83 – Talisay City;
• RDO No. 123 – Large Taxpayers Division – Cebu;
• RDO No. 76 – Victorias City, Negros Occidental;
• RDO No. 77 – Bacolod City, Negros Occidental;
• RDO No. 78 – Binalbagan, Negros Occidental; and
• RDO No. 79 – Dumaguete City, particularly, Municipality of Vallehermoso and Cities of Guihulngan and Canlaon.
Additionally, the BIR issued RMC 101-2025, extending deadlines for filing and tax payments originally due between Nov. 10 and 25. The extension is in accordance with Memorandum Circular 106 issued by the Office of the President on Nov. 9, which suspended government operations in several regions following the impact of super typhoon Uwan. The extension applies to taxpayers in:
• National Capital Region (NCR);
• Cordillera Administrative Region (CAR); and,
• Regions 1, 2, 3, 4-A, 4-B, 5 and 8.
The tax returns and mandatory attachments of the following tax types are covered under the extension:
• Documentary stamp tax;
• Excise tax ;
• Withholding taxes (compensation, final, expanded, transfer of real property other than capital asset, decedent’s deposit accounts);
• Value-Added Tax;
• Percentage Tax;
• Income Tax; and
• Capital Gains Tax.
The BIR clarified that taxpayers who comply within the extended period will not incur penalties, surcharges, or interest.
Please be guided accordingly.
Source:
P&A Grant Thornton
Certified Public Accountants