RMC No. 77-2025 — Expanding the coverage of Revenue Memorandum Circular No. 75-2025 to new areas affected by Typhoon "Emong" for the filing of tax returns and payment of the corresponding taxes due thereon, including the submission of other required documents

Bringing In Revenues for Nation-building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City July 25,2025 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO 77-2025

SUBJECT New Areas Affected by Typhoon Emongfor the Filing of Tax Returns and Expanding the Coverage of Revenue Memorandum Circular No. 75-2025 to

Payment of the Corresponding Taxes Due Thereon, including the Submission of Other Required Documents

TO All Internal Revenue Officers and Others Concerned

In reference to Revenue Memorandum Circular (RMC) No. 75-2025 dated July 23,2025. extending the statutory deadlines for the submission and/or filing of documents and/or returns, as well as the payment of the corresponding taxes, this Circular is issued to include the new areas affected by Typhoon Emongpursuant to the Memorandum Circular No. 93 dated July 24, 2025 issued by the Office of the President of the Philippines.

The affected taxpayers, BIR personnel and Authorized Agents Banks under the following Revenue District Offices (RDOs) are also given until July 31, 2025 to comply with the statutory deadlines as specified in RMC No. 75-2025:

Province of Camarines Norte Province of Aurora Provinces of Isabela and Quirino AFFECTED AREAS RDO No. 64 --Camarines Norte RDO No. 15 - Isabela RDO No. 16-Quirino RDO No.22-Baler REVENUE DISTRICT OFFICES

The extension of the due dates shall be made applicable throughout the areas affected by the Southwest Monsoon and Typhoon Emong. 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

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

This Circular shall take effect immediately.

BUREAU OF INTERNAL RFVENUE RECORDS MANAGFMEAT SIVISION

ta ROMEO D.LUMAGUI,JR JULY 25, 2025 Commissioner of Internal Revenue

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3Y oN ADMIN UNIT . ME 5:40PM

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