RMC No. 93-2025 — Circularizing Department of Finance (DOF) Order No. 074-2024 re: "Schedule of Income Classification for the First General Income Reclassification of Provinces, Cities, and Municipalities Based on the Income Ranges under Republic Act No. 11964" Digest | Full Text | D.O. No. 74-2024

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

Bringing In Revenues for Nation-Building October 1,2025 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR No. 093-2025

SUBJECT: Circularizing Department of Finance (DOF) Order No. 074-2024 re: "Schedule of Income Classification for the First General Income

Reclassification of Provinces, Cities, and Municipalities Based on the Income Ranges under Republic Act. No. 11964

TO :All Internal Revenue Officers, Employees and Others Concerned

For the information and guidance of all internal revenue officers, employees and others concerned, attached herewith is a copy of Department Order No. 074-2024 issued by the Department of Finance titled, Schedule of Income Classification for the First General Income Reclassification of Provinces, Cities, and Municipalities Based on the Income Ranges under Republic Act. No. 11964

All internal revenue officials and employees are hereby enjoined to give this Circular a wide publicity as possible.

BUREAU OFINTERNALREVENUE RECORDSMANAGEMENTDIVISION

OCT 27 2025 ROMEO D.LUMAGUI, JR

BY ADMIN UNIT.1 M ji:4ifm Commissioner of Internal Revenue

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Dato of Sigring MARISSA.CABREROSCESO I Baputycommisslonar Oporations Group (perRSO/DPO No.5m Officor-nCharge

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman,Quezon City

Trunkline: 8981-7000 ; 8929-7676 Website:www.bir.gov.ph