RMC No. 76-2025 — Extension of the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR Audit Investigation, Application for Tax Refund and Issuance of Assessment Notices and Warrants of Distraint and Levy for Taxpayers within the jurisdiction of Revenue District Offices and Regional Offices of the Bureau

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City @rureay F internal revenue RECORDSMANA July 25, 2025 ADMIN UNIT JULY 25, 2025 paini C.ENA TiME: : 3:20pm SNISION

REVENUE MEMORANDUM CIRCULAR NO._76-2025

SUBJECT Extension of the Deadline for the Filing of Position Papers, Replies, Protests, Documents and Other Similar Letters and Correspondences in

Relation to Ongoing BIR Audit Investigation, Application for Tax Refund

Taxpayers within the Jurisdiction of Revenue District Offices and Regional and Issuance of Assessment Notices and Warrants of Distraint and Levy for Offices of the Bureau of Internal Revenue that were Affected by the Southwest Monsoon and Typhoons CrisingDante" andEmong

TO All Internal Revenue Officials,Employees and Others Concerned

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, 91 and 93 dated July 21, 22, 23 and 24, 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, Masbate, Sorsogon, Aklan, Antique, Capiz, Guimaras, Iloilo and Negros Occidental. Apayao, Benguet, Ifugao, Kalinga, Isabela, Quirino, Mountain Province, Cagayan, Aurora Nueva Vizcaya, Bataan, Bulacan, Nueva Ecija, Pampanga, Tarlac, Zambales, Cavite, Laguna. Batangas, Rizal, Quezon, Marinduque, Oriental Mindoro, Occidental Mindoro, Palawan, Babuyan Group of Islands, Romblon, Albay, Camarines Sur, Camarines Norte, Catanduanes, Pursuant to Section 3 of Revenue Regulations No. 13-2024, this Circular is being issued

Thus, the deadline for filing of the following position papers, replies, protest letters and other correspondences and documents in relation to ongoing BIR audit investigation application for tax refund, processing of tax refund and request for reconsideration on denied claim for tax refund, and issuance of assessment notices and warrants of distraint and levy falling due on July 21,22, 23,24,25, 2025, including extensions thereof or new period of suspension as may be officially announced by the Office of the President through subsequent Memorandum Circulars, for taxpayers registered with the Large Taxpayers Services (LTS Revenue District Offices (RDOs) and Revenue Regional Offices (RROs located in the above areas,is hereby extended as follows:

Notice/Final Letter of Demand (F AN/FLD) Notice of Discrepancy Preliminary Assessment Notice (PAN) Reply and Supporting Documents in Response to the Position Paper and Supporting Documents in Response to Protest Letter in Response to the Final Assessment Letter/Correspondence work suspension as declared last day of the government 10 calendar days from the Memorandum Circular Extended Deadline by the Office of the President through a

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

Decision on Disputed Assessment (FDDA) Submission of Documents in Response to First Notice, Second and Final Notice and Subpoena Duces Tecum Refund and the Processing of the Request for Reconsideration on Denied Claims for Tax Refund Request for Reinvestigation Request for Reconsideration in Response to the Final Request for Reconsideration on the Denial of Claim for Tax Application for Tax Refund and the processing of the Tax Refund Claims Transmittal Letter and Supporting Documents in relation to

Other Similar Letters and Correspondences to enforce collection of deficiency taxes Issuance and service of Assessment Notices, Warrants of Distraints and/or Levy, as well as Warrants of Garnishment,

submission/filing/processing/issuance/service of the aforementioned position papers, replies, protest letters, application for tax refunds, request for reconsideration, and other correspondences and documents enumerated herein, falling within the suspension period shall likewise be extended, following the extended deadline set forth above. work on some areas due to inclement weather condition, the deadline of In case of any future declarations by the Office of the President suspending government

filing/processing/issuance/service contemplated herein shall be made on the next working day. If the extended due dates fall on a holiday or non-working day, the submission/

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

This Circular shall take effect immediately

ROM JMAGU.JR Compssioner of Internal Revenue

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UREAUOF INTERNAL RFVENUE DSAAAALN IVISION

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JULY 25, 2025

V ADMIN UNIT. TIME: 3:20pm