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”

Key points

1. Affected areas. The Circular lists affected RDOs in Metro Manila and in several listed provinces. It also covers affected Authorized Agent Banks and BIR personnel.
2. Extension to July 31, 2025. Returns due July 21, 2025 move to July 31, 2025. These are the Quarterly Information on OCW or OFW remittances exempt from DST, the Quarterly Report of Printer, and BIR Form 1600-WP for June 2025.
3. Items due July 25, 2025. These also move to July 31, 2025: the Quarterly Summary List of Sales/Purchases/Importations for non-eFPS VAT filers, the Sworn Statement of Volume of Sales of alcohol, tobacco and sweetened beverage products, and BIR Forms 2550Q, 2551Q and 2550DS for the quarter ending June 30, 2025.
4. Holiday rule. If the extended due date falls on a holiday or non-working day, the filing is made on the next working day.

Who is affected

• Taxpayers, BIR personnel and Authorized Agent Banks under the affected RDOs

Deadlines and effectivity

• Due July 21, 2025: extended to July 31, 2025
• Due July 25, 2025: extended to July 31, 2025