RMC No. 88-2025 — Providing Extension of Deadlines for Filing, Payment of Taxes, and Submission of Documents Falling Due in October 2025 for Taxpayers Affected by the Recent Cebu Earthquake

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

October 1,2025

REVENUE MEMORANDUM CIRCULAR NO._0 8 8 - 2 0 2 5

SUBJECT . Providing Extension of Deadlines for Filing, Payment of Taxes, and

by the Recent Cebu Earthquake Submission of Documents Falling Due in October 2025 for Taxpayers Affected

TO : All Internal Revenue Officers and Others Concerned

In accordance with Section 3 of Revenue Regulations No. 13-2024 for the extension in the filing of returns and other requirements, this Circular is being issued in order to provide relief to taxpayers taking into account the strong earthquake that struck the province of Cebu on September 30, 2025, the Bureau of Internal Revenue (BIR) hereby extends all deadlines falling within the month of October 2025 until October 31, 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 documents required under existing revenue issuances.

This extension is intended to afford taxpayers and BIR Personnel under the Offices enumerated

obligations, notwithstanding the adverse effects of the said earthquake: below, including their Authorized Agent Banks, sufficient time to comply with their statutory tax

1 RDO No.80 -Mandaue CityCebu 2 RDO No.81-Cebu City North 3 RDO No. 82 - Cebu City South A RDO No. 83 - Talisay City, Cebu 5. RDO No. 123 - Large Taxpayers Division -Cebu

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

specified below:

:SUBMISSION Consolidated Return of All Transactions based on the Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs. Fiscal Year beginning December 1,2025 Reconciled Data of Stockbrokers. September 16-30, 2025 BIR Forms/Returns October 1, 2025 Due Date October 31, 2025 Extended Due Date

SUBMISSION October 5, 2025 October 31,2025 Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC).Month of September 2025 S BUREAUOFINTERNALRFITAE ECOROSMANAGEMENTD...N E

Declaration/Return.Month of September 2025 BIR Form 2000 (Monthly Documentary Stamp Tax e-FILING/FILING & e-PAYMENT/PAYMENT ADMN UNIT 2 2025 TIME :460

BIRForm 2000-OT(Documentary Stamp Tax Declaration/Return One-Time Transactions). Month of September 2025

SUBMISSION All Transcript Sheets of Official Register Books (ORBs) used by Dealers/Manufacturers/Toll October 8,2025 October 31,2025

Manufacturers/Assemblers/Importers of Alcohol Products,Tobacco Products, Petroleum Products, Non Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles. Month of September 2025

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

List of Buyers of Sugar Together with a Copy of buyer appearing in the List by a Sugar Cooperative.Month of September 2025 Certificate of Advance Payment of VAT made by each SUBMISSION October 10, 2025 October 31,2025

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

Monthly Report on DST Collected and Remitted by the Government Agency. Month of September 2025

0 e-SUBMISSION

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

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

6 FILING & PAYMENT BIR Form 1601-C (Monthly Remittance Return of Filers. Month of September 2025 Income Taxes Withheld on Compensation) - Non-eFPS

e-FILING/FILING & e-PAYMENT/PAYMENT

Procedures Performed. Month of September 2025 Procedures) with Monthly Summary of Cosmetic BIR Form 2200-C (Excise Tax Return for Cosmetic BUREAUOFINTERNALREVFNUE RECOROS MANAGEMENTDN.KHIN BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) BIR Form 1606 (Withholding Tax Remittance Return for -eFPS& Non-eFPS Filers.Month of September 2025 BY: OCT Q2 2025 ADMIN UNIT 60. IM 4: 40pm Onerous Transfer of Real Property Other Than Capital

Asset Including Taxable and Exempt.Month of September 2025

e-FILING & e-PAYMENT/REMITTANCE 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 September 2025 Compensation) -NationalGovernment Agencies

BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation)-eFPS Filers under Group E. Month of September 2025 e-FILING October 11,2025 October 31,2025

BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - eFPS Filers e-FILING October 12,2025 October 31,2025

under Group D.Month of September 2025

e-FILING Income Taxes Withheld on Compensation)-eFPS Filers under Group C. Month of September 2025 BIR Form 1601-C (Monthly Remittance Return of October 13,2025 October 31, 2025

e-FILING Income Taxes Withheld on Compensation-eFPS Filers BIR Form 1601-C (Monthly Remittance Return of under Group B. Month of September 2025 October 14,2025 October 31,2025

Permanently REGISTRATION (Manual or Online thru ORUS) Bound Loose-Leaf Books of October 15,2025 October 31,2025

Accounts/Invoices and Other Accounting Records. Fiscal Year ending September 30,2025

List of Medical Practitioners. For the Quarter ending September 30, 2025 SUBMISSION

Quarterly List (with Monthly Breakdown) of Contractors ofGov't. Provinces/Cities/Municipalities/Barangays.For Quarter ending September 30, 2025 Contracts entered into. by the the

Copy of Quarterly Updates of Assessment Roll (List of Existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer. For the Quarter ending September 30,2025

ending September 30, 2025 Quarterly Inventory of Machines Sold. For the Quarter )RECOROSMANAGEMENTDIVIS.IN BURFAU OFINTERNALREVEE

Monthly Summary Report/Schedule of Transferred Summary List of Blank OCTs/TCTs/CCTs issued to all Assessors, RDs & LRAs. Month of September 2025 RDs. Month of September 2025 Titled/Untitled Real Properties by City or Municipal D ADMINUNIT.I ICT 022025 C TIME 4:400m

FILING & PAYMENT BIR Form 1702-RT/EX/MX with Audited Financial Statements AFS, 1709 if applicable, and Other Attachments.Fiscal Year ending June 30,2025

BIR Form 1707-A (Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange - by Corporate Taxpayers.Fiscal Year ending June 30,2025

BIR Form 2200-M (Excise Tax Return for Mineral Products). For the Quarter ending September 30,2024

e-FILING & e-PAYMENT BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation - eFPS Filers under Group A. Month of September 2025

BIR Form 1702 -RT/EX/MX.Fiscal Year ending June 30, 2025

2nd Installment of Income Tax Due for Individual PAYMENT

Taxpayers.Calendar Year 2024

BIR Form 1601-C(Monthly Remittance Return of e-PAYMENT

Income Taxes Withheld on Compensation-eFPS Filers under Group E,D,C& B.Month of September 2025

Consolidated Return of All Transactions based on the SUBMISSION October 16, 2025 October 31,2025

Reconciled Data of Stockbrokers. October 1-15, 2025

:SUBMISSION Quarterly Information on OCWs or OFWs Remittances October 20, 2025 October 31,2025

Exempt from DST furnished by the Local Banks & Non- Banks Money Transfer Agents. For the Quarter ending September 30.2025

Quarterly Report of Printer. For the Quarter ending September 30, 2025

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 September 2025

Quarterly Summary List of Sales/Purchases/Importations :SUBMISSION by a VAT Registered Taxpayers -Non-eFPS Filers.For the Quarter ending September 30, 2025 October 25,2025 RECORDS MANAGEMENTDWISON BUREAUOFINTERNALREVENUE SUL October 31, 2025 E

Sworn Statement of Manufacturer's or Importers Volume of Sales of each particular Brand of Alcohol OCT 022025

Products, Tobacco Products and Sweetened Beverage Products. For the Quarter ending September 30, 2025 B ADMINUNI1:1 4:40PM ET TIME

e-FILING/FILING & e-PAYMENT/PAYMENT BIR Form 2550Q (Quarterly Value-Added Tax Return) eFPS & Non-eFPS Filers.For the Quarter ending September 30, 2025

BIR Form 2551Q (Quarterly Percentage Tax Return) eFPS & Non-eFPS Filers.For the Quarter ending September 30,2025

SUBMISSION Proof of eFiled BIR Form 1702- RT/EX/MX with October 30, 2025 October 31,2025

applicable), and Other Attachments through Electronic Audited FinancialStatementsAFS)1709if

Audited Financial Statements (eAFS) or Manually.Fiscal Year ending June 30,2025

Soft Copies of Inventory List and Schedules stored and saved in DVD-R/USB properly labeled together with NotarizedSwornDeclaration. FiscalYearending September 30,2025

e-SUBMISSION Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers - eFPS Filers.For the Quarter ending September 30, 2025

e-FILING/FILING & e-PAYMENT/PAYMENT BIR Form 1702Q (Quarterly Income Tax Return For Corporations, Partnerships and Other Non-Individual Taxpayers and Summary Alphalist of Withholding Taxes (SAWT). Fiscal Quarter ending August 31,2025

Computerized Books of Accounts and Other Accounting ONLINE REGISTRATION (Thru ORUS)

Records. Fiscal Year ending September 30, 2025

BIR Forms No. 1707 (Capital Gains Tax Return for October 31, 2025 Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock Exchange)

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

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

This Circular shall take effect immediately

RureaS OF nteRNal Revenun NEUU

OCT O2 2025 Commissioner of Internal Revenue ROMEOD.LUMAOUI,JR

Rv. ADMINUNIT BIR Nattnalffice Bldg., Senator Miriam Defensor-Santiago AvenueDiliman Quezon City topm Trunkline: 8981-7000 : 8929-7676 Website: www.bir.gov.ph