RMC No. 75-2025 — Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were Affected by the Southwest Monsoon and Typhoons "Crising", "Dante" and "Emong"

Bringing In Revenues for Nation-building BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City July 23, 2025 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO. 0 7 5 - 2 0 2 5

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

Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were Affected by the Southwest Monsoon and Typhoons "CrisingDanteandEmong

TO All Internal Revenue Officers and Others Concerned

Pursuant to Section 3 of Revenue Regulations No.13-2024, this Circular is being issued in order to provide relief to taxpayers taking into account the announcements of the Office of the President through Memorandum Circular Nos.88,89,90 and 91 dated July 21,22 and 23 2025, suspending government work due to inclement weather condition brought about by the Southwest Monsoon and Typhoons "Crising"Dante and Emong, in areas under Metro Manila and the provinces of Ilocos Norte, Ilocos Sur, La Union, Pangasinan, Abra, Apayao Benguet, Ifugao, Kalinga,Mountain Province, Cagayan Nueva Vizcaya, BataanBulacan Nueva Ecija, Pampanga, Tarlac, Zambales, Cavite, Laguna, Batangas, Rizal, Quezon Marinduque, Oriental Mindoro, Occidental Mindoro, Palawan, Romblon, Albay, Camarines Sur, Catanduanes, Masbate, Sorsogon, Aklan, Antique, Capiz, Guimaras, Iloilo and Negros Occidental.

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

the following affected Revenue District Offices (RDOs) including affected Authorized Agent The extension is intended to provide ample time for taxpayers and BIR Personnel under

Banks, to comply with the statutory tax deadlines:

AFFECTEDAREAS REVENUE DISTRICT OFFICES

S Metro Manila RECORDS MANAGEMENT DIVISION BUREAUOFINTERNALREVENUE RDO No. 26 - Malabon City/Navotas City RDO No.27-Caloocan City RDO No.24 -Valenzuela City

G ME RDO No.28-Novaliches

JUL 2 4 2025 RDO No.29-Tondo-San Nicolas RDO No.30-Binondo

ADMIN UNIT C TIME Q:07Pm RDO No.31-Sta Cruz RDO No. 32 - Quiapo-Sampaloc-San Miguel Sta.Mesa

RDO No.33-Ermita-Intramuros-Malate

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

RDO No.40-Cubao RDO No.38 -North Quezon City RDO No.39-South Quezon City RDO No. 41 - Mandaluyong City RDO No. 42 - San Juan City RDO No.43-Pasig City Andres RDO No.34-Paco-Pandacan-Sta. Ana-San

Union, Pangasinan Provinces of Ilocos Norte, Ilocos Sur,La Provinces of Abra, Apayao,Benguet, Ifugao Kalinga,Mt.Province Provinces of Bataan, Bulacan,Nueva Ecija Provinces of Cagayan, Nueva Vizcaya Pampanga, Tarlac,Zambales @BureAU OFInterNaL ReVeNuE RECORRS MANAGEMENT DIVISION RDO No. 12 --Lagawe, Ifugao RDO No.44 -Taguig City-Pateros RDO No.47-East Makati City RDO No.48 -West Makati City RDO No.49 -North Makati City RDO No.50 - South Makati City RDO No.51 -Pasay City RDO No.52 - Paranaque City RDO No.53A -Las Pinas City RDO No.53B - Muntinlupa City RDO No.11-Tabuk City,Kalinga RDO No.13 -Tuguegarao, Cagayan RDO No.14-Bayombong,Nueva Vizcaya RDO No.17B -Paniqui,Tarlac RDO No.19-Subic Bay Freeport Zone RDO No.21A -Angeles City,North Pampanga RDO No.116-Regular LT Audit Division I RDO No. 125 - Regular LT Audit Division II RDO No.2-Vigan City,Ilocos Sur RDO No.4-Calasiao,Central Pangasinan RDO No.5-Alaminos City,West Pangasinan RDO No.6-Urdaneta City,East Pangasinan RDO No.8-Baguio City RDO No.10-Bontoc,Mt.Province RDO No.20 -Balanga City,Bataan RDO No.21B -City of San Fernando.South RDO No.45 - SMART (San Mateo- Marikina - Antipolo- Rodriguez- Teresa) RDO No.126-Regular LT Audit Division III RDO No.121-LT Excise Division I RDO No.124-LT Excise Division II RDO No.1-Laoag,Ilocos Norte RDO No.3-San Fernando, La Union RDO No.7-Bangued,Abra RDO No.9-La Trinidad,Benguet RDO No.17A -Tarlac CityTarlac RDO No.18 -Olongapo City,Zambales

Provinces of Cavite, Laguna, Batangas Rizal, Quezon BY 2 ADMINUNIT- JUL 2 4 2025 G TIME: Q:D7fan RDO No.56-Calamba City,Central Laguna RDO No.25A-West Bulacan RDO No.25B -East Bulacan Pampanga RDO No.21C-Clark Freeport and Special RDO No.23A-Talavera,North Nueva Ecija RDO No.55-San Pablo City,East Laguna Economic Zone(CFEZ Ecija RDO No.46 -Cainta-Taytay RDO No.54A -Trece Martires City,East Cavite RDO No.54B-Kawit,West Cavite RDO No.23B-Cabanatuan City,South Nueva

UREA NTRVENUFOccidenta BY RECOR Provinces of Albay, Camarines Sur, Catanduanes, Masbate, Sorsogon Provinces of Marinduque,Oriental Mindoro, Occidental Mindoro,Palawan, Romblon Provinces of Aklan Antique Capiz ADMINUNIT-1 JUL 2 4 2025 TIME: 2:079m RDO No.66-Iriga City RDO No.60 -Lucena CityNorth Quezon RDO No.61 -Gumaca, South Quezon RDO No.62BoacMarinduque RDO No.37- RDO No. 58 - Batangas City, West Batangas RDO No.59-Lipa City,East Batangas RDO No.63- RDO No.36 - Puerto Princesa City RDO No.68- RDO No.70-Masbate City RDO No.71-Kalibo,Aklan RDO No.73 San Jose, Antique RDO No.74-Iloilo City,Iloilo RDO No.77-Bacolod City,Negros Occidental RDO No.78-Binalbagan,Negros Occidental RDO No.57-Binian City,West Laguna RDO No.35-Odiongan,Romblon RDO No.65-Naga City RDONo.67- RDO No.75 -Zarraga, Iloilo RDO No. 76 -- Victorias City, Negros Occidental RDO No.69- RDO No.72 Legazpi CityAlbay Roxas City, Capiz Calapan City,Oriental Mindoro Virac,Catanduanes Sorsogon San Jose, Occidental Mindoro

following documents and/or 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:

Quarter ending June 30,2025 Submission of Quarterly Information on OCWs or OFWs Remittances Exempt from DST furnished by the Local Banks & Non- Bank Money Transfer Agents -For the BIR Forms/Returns July 21,2025 Due Date Extended Due Date July 31,2025

Submission of Quarterly Report of Printer. For the Quarter ending June 30,2025 July 21,2025 July 31,2025

e-Filing/Filing & e-Payment/ Payment of BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators)-eFPS& July 21,2025 July 31,2025

Non-eFPS Filers.-Month of June 2025

Submission of Quarterly Summary List of Registered Taxpayers.-Non-eFPS Filers -For Sales/Purchases/Importations bya VAT July 25,2025 July 31,2025 the Quarter ending June 30,2025

Submission Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products Tobacco Products and Sweetened Beverage Products. of For Sworn the Quarter Statement ending of July 25,2025 July 31,2025

June 30,2025

e-Filing/Filing & e-Payment/ Payment of BIR Form 2550Q (Quarterly Value-Added Tax Return-eFPS& Non-eFPS Filers.-For the Quarter ending June 30, 2025 July 25, 2025 July 31, 2025

e-Filing/Filing & e-Payment/ Payment of BIR Form 2551QQuarterly Percentage Tax Return)-For the Quarter ending June 30,2025 July 25, 2025 July 31,2025

e-filing & e-Payment of BIR Form 2550DS Digital Service Provider]- For the Quarter ending June 30,2025 [Value-Added Tax Return for Non-resident July 25, 2025 July 31, 2025

by the Southwest Monsoon and Typhoons Crising,Danteand Emong, as identified above. If the extended due dates fall on a holiday or non-working day, the submission and/or filing contemplated herein shall be made on the next working day The extension of the due dates shall be made applicable throughout the areas affected

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

This Circular shall take effect immediately

ROMEOD.LUMAGUI,JR Commissioner of Internal Revenue

J-

B BUREAU OF INTERNALREVENUE RECORDS MANAGEMENT DIVISION

JUL 2 4 2025

ADMIN UNIT. TIME: 7:D7Pm