RMC No. 101-2025 — Providing Extension of Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents Due in November 2025, for Taxpayers Within Areas that were Affected by Super Typhoon "Uwan"

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 10,2025

REVENUE MEMORANDUM CIRCULAR NO. 101-2025

SUBJECT : Providing Extension of Deadlines for the Filing of Tax Returns and Payment

of the Corresponding Taxes Due Thereon, Including Submission of Required Documents Due in November 2025, for Taxpayers Within Areas that were Affected by Super Typhoon Uwan

TO All Internal Revenue Officers and Others Concerned

filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents, this Circular is being issued in order to provide relief to taxpayers taking into account the Memorandum Circular (MC No.106 dated November 9,2025, by the Office of the President of the Philippines, Malacanang, suspending government offices in National Capital Region, Cordillera Administrative Regionand Regions I, II,III,IV-A,IV-B,V and VIII due to Super Typhoon "Uwan" In accordance with Section 3 of Revenue Regulations No. 13-2024 for the extension in the

returns and the payment of taxes due thereon, including submission of certain documents. The Bureau of Internal Revenue (BIR) is hereby extending the deadline for the filing of tax

with the statutory tax deadlines: Authorized Agent Banks under the following Revenue Regions and Revenue District Offices, to comply The extension is intended to provide ample time for taxpayers, BIR Personnel including

and Zambales Region II -- Provinces of Batanes, Cagayan Bulacan,Nueva Ecija, Pampanga,Tarlac Cordillera Administrative Region Mountain Province Isabela, Nueva Vizcaya,and Quirino Region III - Provinces of Aurora, Bataan, Abra, Apayao, Benguet, Ifugao, Kalinga and Region I -Provinces of Ilocos Norte, Ilocos Sur La Union, and Pangasinan AFFECTED AREAS RDO No. 18 - Olongapo City, Zambales RDO No. 8 - Baguio City RDO No. 13 - Tuguegarao City, Cagayan RDO No.15 - Naguilian Isabela RDO No.2-Vigan City,Ilocos Sur RDO No.4 -CalasiaoCentral Pangasinan RDO No.6- Urdaneta City,East Pangasinan RDO No.7-Abra RDO No.9-La Trinidad,Benguet RDO No.10 -Bontoc,Mt. Province RDO No.11-Tabuk CityKalinga RDO No.12-Lagawe, Ifugao RDO No.14 -Bayombong,Nueva Vizcaya RDO No.16-Cabarroguis,Quirino RDO No.17A-Tarlac City,Tarlac RDO No.17B -Paniqui,Tarlac RDO No. 1 -Laoag City, Ilocos Norte RDO No.3-San Fernando, La Union RDO No. 5-Alaminos City, West Pangasinan REVENUE DISTRICT OFFICES Ne b SOISNLNB Q S00110 W70:b A

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

National Capital Region BY BUREAUOFINTERNALREVENUE RECORDS MANAGEMENT DIVISION NOV 11 2025 ADMINUNIT- TME: q:osfm RDO No.116-Regular LT Audit Division I RDO No. 39-South Quezon City RDO No. 48 - West Makati City RDO No.51-Pasay City RDO No.52 -Paranaque City RDO No.53A -Las Pinas City RDO No.121-LT Excise Division I RDO No.124-LT Excise Division II RDO No.38 -North Quezon City RDO No.40-Cubao RDO No.41 -Mandaluyong City RDO No.43 -Pasig City RDO No. 44 - Taguig City-Pateros RDO No.47-East Makati City RDO No.49 - North Makati City RDO No. 50 - South Makati City RDO No.53B - Muntinlupa City RDO No. 25A - West Bulacan Sta.Mesa RDO No. 33 -- Ermita-Intramuros-Malate RDO No. 42 - San Juan City RDO No. 45 -- SMART (San Mateo - Marikina - Antipolo -Rodriguez -Teresa RDO No.28-Novaliches RDO No.30-Binondo RDO No.31-Sta Cruz RDO No.32 - Quiapo-Sampaloc-San Miguel- RDO No. 34 -- Paco-Pandacan-Sta. Ana-San Andres Pampanga RDO No.25B-East Bulacan RDO No.24-Valenzuela City RDO No.26-Malabon City/Navotas City RDO No.27-Caloocan City RDO No. 29 - Tondo-San Nicolas RDO No.19 -Subic Bay Freeport Zone RDO No.20 - Balanga City,Bataan RDO No.21A -Angeles City,North Pampanga RDO No.21B - City of San Fernando, South RDO No.21C-Clark Freeport and Special Economic Zone (CFEZ RDO No.22 -Baler, Aurora RDO No.23 A -Talavera,North Nueva Ecija RDO No. 23B - Cabanatuan City, South Nueva Ecija

Region IV-A -- Provinces of Batangas, CaviteLaguna, Rizal, and Quezon RDO No. 58 - Batangas City, West Batangas RDO No.46 -Cainta-Taytay RDO No.54A -Trece Martires City,East Cavite RDO No. 54B - Kawit, West Cavite RDO No.56-Calamba City,Central Laguna RDO No.57-Binan City,West Laguna RDO No. 126 - Regular LT Audit Division III RDO No.55 - San Pablo City,East Laguna RDO No.59 -Lipa City,East Batangas RDO No. 125 - Regular LT Audit Division II

Region IV-B-Provinces of Marinduque, Oriental Mindoro, Occidental Mindoro, Palawan, Romblon RDO No.62-Boac,Marinduque RDO No.63-Calapan CityOriental Mindoro RDO No.37- San Jose,Occidental Mindoro RDO No.60 -Lucena CityNorth Quezon RDO No. 61 - Gumaca, South Quezon

Sur, Catanduanes, Masbate, Sorsogon Region VIII-Provinces of BiliranLeyte Samar, and Samar Region V-Provinces of Albay,Camarines Southern Leyte, Eastern Samar, Northern RDO No. 68 - Sorsogon RDO No.66-Iriga City RDO No.67 -Legazpi City,Albay RDO No.69-Virac,Catanduanes RDO No.70 - Masbate City RDO No.87 -Calbayog City,Samar RDO No.88-Tacloban City,Leyte RDO No.65-Naga City RDO No. 85 -Catarman, Northern Samar RDO No. 86- Borongan City, Eastern Samar RDO No.89-Ormoc City,Leyte RDO No.90-Maasin City,Southern Leyte RDO No.36-Puerto Princesa City RDO No.35-Odiongan,Romblon

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

BIR Forms/Returns Due Date Extended Due

@ SUBMISSION November 10,2025 November 28,2025 Date

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

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

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

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

FILING & PAYMENT/REMITTANCE

of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals October 2025 0619-E Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F BIR Form 2200-M Excise Tax Return for the Amount BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or (Monthly Remittance Form of Final Income Taxes Withheld- Non-eFPS Filers - Month of October 2025 FILING& PAYMENT BY RECORDS MANAGEMENTDIVISION BUREAUORINTERNALREVENUE NOV 11 2025 ADMIN UNIT T q:osAm

e-FILING/FILING & e-PAYMENT/PAYMENT

Procedures Performed - Month of October 2025 Procedures)with Monthly Summary of Cosmetic BIR Form 2200-C(Excise Tax Return for Cosmetic

BIR Form 1600-VT(Monthly Remittance Return of Value-Added Taxand/or 1600-PT(Other Percentage Taxes Withheld and Monthly Alphalist of Payees MAP)-eFPS& Non-eFPS Filers-Month of October 2025

for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) Month of October 2025 BIR Form 1606 (Withholding Tax Remittance Return

Filers-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 RECORDSMANAGEMENTDIVISION BUREAU OFINTERNAL REVENUE

BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600- PT (Other Percentage Remittance Return of Income Taxes Withheld on Compensation)-National Government Agencies NGAs)-Month of October 2025 Taxes Withheld and BIR Form 1601-C(Monthly e-FILING& e-PAYMENT/REMITTANCE X NOV 11 2025 ADMINUNIT.1 TIME q0rAm

BIR Forms 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 Withheld-eFPS Filers under Group E-Month of e-FILING November 11,2025 November 28,2025

October 2025

e-FILING BIR Forms 1601-C (Monthly Remittance Return 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 Income Taxes Withheld-Expanded) and/or 0619-F Withheld- eFPS Filers under Group D-Month of October 2025

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

Income Taxes Withheld on Compensation) and/or BIR Forms 1601-C (Monthly Remittance Return of e-FILING November 14,2025 November 28, 2025

0619-E (Monthly Remittance Form of Creditable October 2025 Income Taxes Withheld-Expanded) and/or 0619-F Withheld) - eFPS Filers under Group B -- Month of (Monthly Remittance Form of Final Income Taxes

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

Monthly Summary Report/Schedule of Transferred SUBMISSION Titled/Untitled Real Properties by City or Municipal Assessors,RDs & LRAs -Month of October 2025

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

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

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 July 31,2025

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

BIR Form 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 Withheld-eFPS Filers under Group A Month of Income Taxes Withheld on Compensation) and/or October 2025 e-FILING& e-PAYMENT

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

Income Taxes Withheld on Compensation and/or Income Taxes Withheld-Expanded) and/or 0619-F BIR Forms 1601-C (Monthly Remittance Return of 0619-E (Monthly Remittance Form of Creditable Monthly Remittance Form of Final Income Taxes Withheld-eFPS Filers under Group E,D,C& B- Month of October 2025 e-PAYMENT BUREAUOF INTERNAL REVENUE RECORDSMANAGEMENTDIVISION Nov 0 L2025

ADMINUNIT ME 9:0cAh

SUBMISSION Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers. November 1-15 2025 November 16.2025 November 28,2025

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

Importations by a VAT Registered Taxpayers - Non- eFPS Filers Fiscal Quarter ending October 31,2025 SUBMISSION Quarterly Summary List of Sales/Purchases/ November 25,2025 November 28.2025

Sworn Statement of Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products -- Fiscal Quarter ending October 31, 2025

D e-FILING/FILING & e-PAYMENT/PAYMENT

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

BIR Form 255 1Q (Quarterly Percentage Tax Return) eFPS & Non-eFPS Filers-Fiscal Quarter ending October 31,2025 BIR Form No.1706- Capital Gains Tax Return as Capital Asset (both Taxable and Exempt) for Onerous Transfer of Real Property Classified 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

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. BUREAUOFINTERNALREVENUE RECORDS MANAGFMENT DIVISION

RIL

NOV 11 2025

Y ADMINUNIT1 T 9:aSAm Co RO mssioner of Internal Revenue LUMAGUI, JR.

J