RMC No. 106-2025 — Inclusion of Additional BIR Forms for Taxpayers Affected by Severe Typhoon "Tino" per Revenue Memorandum Circular (RMC) Nos. 99 and 100-2025 and Additional Revenue District Office for Taxpayers Affected by Super Typhoon "Uwan" per RMC No. 101-2025 for the Filing of Tax Returns, Payment of Taxes Due Thereon, and the Submission of Other Required Documents

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

REVENUE MEMORANDUM CIRCULAR NO November 11,2025 106-2025

SUBJECT Inclusion of Additional BIR Forms for Taxpayers Affected by Severe Typhoon and Additional Revenue District Office for Taxpayers Affected by Super Typhoon Tinoper Revenue Memorandum Circular (RMC) Nos.99-2025 and 100-2025 Uwanper RMC No.101-2025 for the Filing of Tax Returns, Payment of Taxes Due Thereon, and the Submission of Other Required Documents

TO .. All Internal Revenue Officers and Others Concerned

November 7,2025 providing extension of deadlines for filing, payment of taxes, and submission of following BIR Forms shall be included in the list of extension of statutory tax deadlines for the submission and/or filing of documents and/or returns, as well as the payment of the corresponding taxes: documents falling due in November 2025 for taxpayers in areas affected by Severe Typhoon Tino, the In reference with Revenue Memorandum Circular (RMC) Nos. 99-2025 and 100-2025 both dated

BIR Forms/Returns Extended Due Date

Property Classified as Capital Asset (both Taxable and Exempt) BIR Form No. 1706-Capital Gains Tax Return for Onerous Transfer of Real November 28,2025

BIR Form No.1707-Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock Exchange November 28,2025

to all taxpayers within the areas that were affected by the said typhoon, as enumerated in RMC Nos. 99. 2025 and 100-2025. The extension of deadlines for the submission of the above-mentioned forms shall be applicable

November 28, 2025 to comply with the statutory deadlines, as specified in RMC No. 101-2025. jurisdiction of Revenue District Office No. 64 - Talisay City, Camarines Norte are also given until Moreover, the affected taxpayers, BIR personnel and Authorized Agent Banks within the

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

This Circular shall take effect immediately

BUREAUOFINTERNALREVENLE RECORDS MANAGEMENT DIVISION

NOV 12 2025 Commissioner ROMEL of InternalRevenue UMAGUI.JR

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