RMC No. 99-2025 — Providing Extension of Deadlines for Filing, Payment of Taxes, and Submission of Documents Falling Due in November 2025 for Taxpayers in Areas Affected by Severe Typhoon "Tino"

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. 099 -2025

SUBJECT Providing Extension of Deadlines for Filing, Payment of Taxes, and Submission of Documents Falling Due in November 2025 for Taxpayers in Areas Affected by Severe Typhoon "Tino

TO All Internal Revenue Officers and Others Concerned

filing of returns and other requirements, this Circular is being issued in order to provide relief to taxpayers taking into account the severe typhoon "Tino" that struck the province of Cebu on November 4, 2025, the Bureau of Internal Revenue (BIR) hereby extends all deadlines falling within the month of November 2025 until November 28. 2025, relative to the filing of tax returns and payment of the corresponding taxes due thereon, as well as the submission of reports, attachments, and other In accordance with Section 3 of Revenue Regulations No. 13-2024 for the extension in the

documents required under existing revenue issuances.

below, including their respective Authorized Agent Banks, sufficient time to comply with their statutory tax obligations, considering the adverse effects of the said typhoon: The extension is intended to afford taxpayers and BIR Personnel under the Offices enumerated

2. 3 RDO No. 80 - Mandaue City, Cebu RDO No. 81 - Cebu City North RDO No. 82 - Cebu City South

5 4 Large Taxpayer Division No. 123 - Cebu RDO No. 83 - Talisay City, Cebu

documents and/or returns, as well as the payment of the corresponding taxes, as specified below: This Circular shall extend the statutory deadlines for submission and/or filing of the following

: SUBMISSION Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) - Month of October 2025 BIR Forms/Returns November 5, 2025 Due Date November 28, 2025 Extended Due Date

Declaration/Return) - Month of October 2025 2000 (Monthly Documentary Stamp Tax 2000-OT One-Time Transactions) - Month of October (Documentary Stamp Tax Declaration/Return of 2025 e-FILING/FILING & e-PAYMENT/PAYMENT e-FILING/FILING & e-PAYMENT/PAYMENT BURFAUOE INTERNAL REVENUE FOORNS MANGEMENT DVSION NOV 0 7 2025 .ilts

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Non-Essential Goods, Sweetened Beverage Products, : SUBMISSION Manufacturers/Assemblers/Importers of Aicohol Mineral Products & Automobiles - Month of October All Transcript Sheets of Official Register Books (ORBs) used by Dealers/Manufacturers/Toll Products, Tobacco Products, Petroleum Products. 2025 November 8, 2025 November 28, 2025

Month of October 2025 Monthly e-Sales Report for All Taxpayers using whose last digit of 9-digit TIN is Even Number - CRM/POS and/or Other Similar Business Machines e-SUBMISSION

Certificate of Advance Payment of VAT made by each buyer appearing in the List by a Sugar List of Buyers of Sugar Together with a Copy of Cooperative - Month of October 2025 SUBMISSION November 10, 2025 November 28, 2025

Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill -- Month of October 2025

the Government Agency - Month of October 2025 Monthly Report on DST Collected and Remitted by

Month of October 2025 Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Simitar Business Machines whose last digit of 9-digit TIN is Odd Number e-SUBMISSION

of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals October 2025 BIR Form 2200-M Excise Tax Return for the Amount FILING & PAYMENT/REMITTANCE

(Monthly Remittance Form of Final Income Taxes BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or Withheld) - Non-eFPS Filers - Month of October 2025 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F FILING & PAYMENT

e-FILING/FILING & e-PAYMENT/PAYMENT

(MAP) - eFPS & Non-eFPS Filers -- Month of Procedures Performed - Month of October 2025 BIR Form 2200- C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Taxes Withheld) and Monthly Alphalist of Payees October 2025 BIR Form 1600- VT (Monthly Remittance Return of Value-Added Tax) and/ or 1600-PT (Other Percentage YBUREAU OF INTERNAL REVENUE ECORDS MANAGFMENT gIVISION NOV 0 7 2025 .wl..im

for Onerous Transfer of Real Property Other Than BIR Form 1606 (Withholding Tax Remittance Return BY ADMIN UNIT-I TIME: S28

Capital Asset Including Taxable and Exempt) Month of October 2025

Decedent's Deposit Account) - eFPS & Non- eFPS BIR Form 0620 (Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Filers-Month of October 2025

Compensation) - National Government Agencies BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600- PT (Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on (NGAs) -- Month of October 2025 e-FILING & e-PAYMENT/REMITTANCE

: e-FILING BIR Forms 1601-C (Monthly Remittance Return of 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld- Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Income Taxes Withheld on Compensation) and/or October 2025 Withheld) - eFPS Filers under Group E -- Month of November 11,2025 November 28,2025

(Monthly Remittance Form of Final Income Taxes October 2025 : e-FILING BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld- Expanded) and/or 0619-F Withheld) - eFPS Filers under Group D -- Month of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable November 12, 2025 November 28,2025

(Monthly Remittance Form of Final Income Taxes October 2025 :e-FILING Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld- Expanded) and/or 0619-F Withheld) - eFPS Filers under Group C-Month of November 13,2025November 28,2025

Income Taxes Withheld- Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable :e-FILING Withheld) - eFPS Filers under Group B -- Month of October 2025 November 14, 2025 November 28, 2025

:REGISTRATION (Manual or Online thru ORUS) Permanently Bound Loose-Leaf Books of Fiscal Year ending October 31, 2025 Accounts/Invoices and Other Accounting Records - November 15, 2025 BUREAU OF INTERNAL REVENUE November 28, 2025 RECORDS MANAGEMENI DIVISION

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Monthly Summary Report/Schedule of Transferred Assessors, RDs & LRAs - Month of October 2025 Titled/Untitled Real Properties by City or Municipal SUBMISSION NOY 0 7 2225 ADmIN uNil-I} Tme 3:S2Pm .

Summary List of Blank OCTs/TCTs/CCTs issued to all RDs - Month of October 2025

Statements (AFS), 1709 (if applicable), and Other BIR Form 1702 - RT/EX/MX with Audited Financial Attachments - Fiscal Year ending July 31, 2025 FILING & PAYMENT

BIR Form 1707-A (Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock Not Traded Taxpayers - Fiscal Year ending July 31, 2025 Through the Local Stock Exchange) - by Corporate

of BIR Form 1701Q (Quarteriy Income Tax Return For Individuals, Estates & Trusts) and Summary Non-eFPS Filers - For the Quarter ending September Alphalist of Withholding Taxes (SAWT) - eFPS & 30. 2025 e-FILING/FILING & e-PAYMENT/PAYMENT

BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes October 2025 e-FILING & e-PAYMENT Withheld) - eFPS Filers under Group A Month of

BIR Form 1702 - RT/EX/MX -- Fiscal Year ending July 31, 2025

Income Taxes Withheld- Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Withheld) - eFPS Filers under Group E, D, C & B - Month of October 2025 e-PAYMENT

SUBMISSION November 16, 2025 November 28, 2025

2025 Reconciled Data of Stockbrokers. November 1-15. Consolidated Return of All Transactions based on the

:e-FILING/FILING & e-PAYMENT/PAYMENT BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) -- eFPS & Non-eFPS Filers. Month of October 2025 November 20, 2025 November 28, 2025

SUBMISSION November 25, 2025 1 November 28, 2025 Quarterly Summary List of Sales/Purchases/ Importations by a VAT Registered Taxpayers - Non- eFPS Filers Fiscal Quarter ending October 31, 2025 )BUREAU QF INTERNAREVENUE RECORDS MANAEFRFNT DIVISION

Products, Tobacco Products and Sweetened Beverage Products -- Fiscal Quarter ending October 31, 2025 Volume of Sales of each particular Brand of Alcohol Sworn Statement of Manufacturer's or Importer's NOV 0 7 2025 ADMIN UNiT - 3:$LPm

*e-FILJNG/FILING & e-PAYMENT/PAYMENT

ending October 31, 2025 Return) - eFPS & Non-eFPS Filers- Fiscal Quarter BIR Form 2550Q (Quarterly Value-Added Tax

October 31, 2025 BIR Form 2551Q (Quarterly Percentage Tax Return) eFPS & Non-eFPS Filers- Fiscal Quarter ending

surcharges, and interest, provided that the concerned returns, payments, and submissions are made within the extended period. Taxpayers covered by this Circular shall not be subjected to the imposition of penalties.

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.

Gon ossioner of Internal Revenue MEC UMAGUI, JR.

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BUREAU OF INTERNAL REVENUE JECORDS MANAGFMENT DIVISION

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NOV 0 7 2025

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