RMC No. 100-2025 — Expanding the coverage of RMC No. 99-2025 to additional areas affected by Severe Typhoon "Tino" for the filing of tax returns and payment of taxes due thereon, including the submission of other required documents

Bringing In Revenues for Nation-building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City PILIPINAS BaGOnG

November 7, 2025

REVENUE MEMORANDUM CIRCULAR NO. 100 -2025

SUBJECT Other Required Documents Expanding the Coverage of Revenue Memorandum Circular No. 99-2025 to Returns and Payment of Taxes Due Thereon, Including the Submission of Additional Areas Affected by Severe Typhoon "Tino" for the Filing of Tax

TO All Internal Revenue Officers and Others Concerned

Inreference with Revenue Memorandum Circular (RMC) No. 99-2025 dated November 7, 2025, extending the statutory deadlines for the submission and/or filing of documents and/or returns, as well as the payment of the corresponding taxes, this Circular is issued to include additional areas affected by severe typhoon "Tino".

deadlines, as specified in RMC No. 99-2025: Revenue District Offices (RDOs) are also given until November 28. 2025 to comply with the statutory The affected taxpayers, BIR personnel and Authorized Agent Banks under the following

2. 3 RDO No. 76 - Victorias City, Negros Occidental RDO No. 77 - Bacolod City, Negros Occidental RDO No. 78 - Binalbagan, Negros Occidental 4 Municipality of Vallehermoso and Cities of Guihulngan and Canlaon under RDO

No. 79 -- Dumaguete City, Negros Oriental

and/or filing contemplated herein shall be made on the next working day. severe typhoon "Tino". If the extended due dates fall on a holiday or non-working day, the submission The extension of the due dates shall be made applicable throughout the areas affected by the

this Revenue Memorandum Circular as wide publicity as possible. All internal revenue officers and employees are hereby enjoined to follow, observe and give

This Circular shall take effect immediately

BUREAU OF INTERNAL REVENUE RECORNS MANAGFMENT BIVISION

NOV 0 7 2025

K N ADMIN UNIT -I F Imt ROME mssioner of Internal Revenue UMAGUI, JR

J-

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph