RMC No. 101-2025: Providing Extension of Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents Due in November 2025, for Taxpayers Within Areas that were Affected by Super Typhoon “Uwan”

Key points

1. Extended deadline. Returns, payments, and document submissions due in November 2025 may be made until November 28, 2025.
2. Covered offices. The extension covers taxpayers, BIR personnel, and Authorized Agent Banks under the Revenue Regions and Revenue District Offices listed in the Circular.
3. No penalties within the extension. Covered taxpayers owe no penalties, surcharges, or interest if the returns, payments, and submissions are made within the extended period.

Who is affected

• Taxpayers in areas affected by super Typhoon “Uwan”
• Authorized Agent Banks and BIR personnel in the listed offices

Deadlines and effectivity

• Extended deadline: November 28, 2025
• Issued: November 11, 2025