Summary
RMC No. 100-2025 expands the coverage of RMC No. 99-2025 to additional areas affected by severe Typhoon Tino.
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Key points
- Added RDOs. The added offices are RDO No. 76 (Victorias City, Negros Occidental), RDO No. 77 (Bacolod City, Negros Occidental), RDO No. 78 (Binalbagan, Negros Occidental), and the Municipality of Vallehermoso and Cities of Guihulngan and Canlaon under RDO No. 79 (Dumaguete City, Negros Oriental).
- Deadline. Affected taxpayers, BIR personnel and Authorized Agent Banks have until November 28, 2025 to meet the statutory deadlines specified in RMC No. 99-2025. A due date on a holiday or non-working day moves to the next working day.
Who is affected
- Taxpayers, BIR personnel and Authorized Agent Banks under RDO Nos. 76, 77, 78 and parts of RDO No. 79
Deadlines and effectivity
- Deadline: 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.