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RMC No. 93-2025: Circularizing Department of Finance (DOF) Order No. 074-2024 re: “Schedule of Income Classification for the First General Income Reclassification of Provinces, Cities, and Municipalities Based on the Income Ranges under Republic Act No. 11964”

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Summary

RMC No. 93-2025 circularizes DOF Order No. 074-2024, the Schedule of Income Classification for the First General Income Reclassification of Provinces, Cities and Municipalities under RA No. 11964.

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Key points

  1. Circularized issuance. DOF Order No. 074-2024 sets income classifications based on the income ranges under Republic Act No. 11964.

Who is affected

  • Provinces, cities and municipalities

Deadlines and effectivity

  • Issued October 27, 2025

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.