Summary
RMC No. 99-2025 extends to November 28, 2025 the deadlines for filing, tax payment and document submission falling due in November 2025 for taxpayers in areas affected by severe Typhoon Tino.
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Key points
- Covered offices. The extension covers taxpayers and BIR personnel under RDO No. 80 (Mandaue City, Cebu), RDO No. 81 (Cebu City North), RDO No. 82 (Cebu City South), RDO No. 83 (Talisay City Cebu) and the Large Taxpayers Division, Cebu, including their Authorized Agent Banks.
- No penalties. Covered taxpayers are not charged penalties, surcharges and interest if returns, payments and submissions are made within the extended period. The specific documents and returns are listed in the Circular.
Who is affected
- Taxpayers and BIR personnel under RDO Nos. 80, 81, 82, 83 and the Large Taxpayers Division, Cebu
- Authorized Agent Banks of those offices
Deadlines and effectivity
- Deadlines falling due in November 2025 extended to November 28, 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.