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
0 Ji BY: ADMINUNIT HIME: Y:23Pm
同类文件 Revenue Memorandum Circulars
- RMC No. 44-2012 — Publishes the full text of Joint Circular No. 2-2012 of the Department of Finance, Department of Budget and Management and BIR entitled "Providing for the Establishment of the Value-Added Tax (VAT) Tax Credit Certificate (TCC) Monetization Program (“Program”) in Relation to the Special Provisions of Republic Act No. 10155 or the General Appropriations Act of 2012" Digest | Full T(RMC No. 44-2012)
- RMC No. 131-2024 — Publishing the full text of the October 14, 2024 letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) endorsing updates to the list of VAT-exempt products under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act) Digest | Full Text | Annex A(RMC No. 131-2024)
- RMC No. 109-2019 — Publishes the full text of several Presidential Issuances Digest | Full Text | RA No. 11448 | RA No. 11450(RMC No. 109-2019)
- RMC No. 22-2011 — Publishes the full text of Executive Order No. 37 entitled "Returning the Administrative Supervision Over the Securities and Exchange Commission from the Department of Trade and Industry to the Department of Finance" Digest | Full Text(RMC No. 22-2011)
- RMC No. 39-2004 — Prescribes the mechanism for the settlement of the income and franchise tax liabilities of Local Water Districts for taxable years 1996 to 2002. Digest | Full Text | Annex A | Annex B(RMC No. 39-2004)
- RMC No. 20-2014 — Prescribes the guidelines in the filing, receiving and processing of Taxable Year 2013 Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) under RR No. 2-2014 Digest | Full Text(RMC No. 20-2014)
- RMC No. 76-2003 — Clarifies the tax exemptions of non-stock, non-profit corporations and non-stock, non-profit educational institutions Digest | Full Text(RMC No. 76-2003)
- RMC No. 106-2018 — Publishes the full text of Memorandum Circular No. 53 entitled “Directing All Government Offices, Agencies and Instrumentalities, Including Government-Owned or –Controlled Corporations and State Universities and Colleges, to take an active role in Anti-Illegal Drugs Campaign”(RMC No. 106-2018)
想要这份文件的分析？
让 ASG 法律 AI 为你总结、与其他判例对比，或说明它如何适用于你的情形 — 它检索的正是同一个数据库。