RMC No. 106-2025: Inclusion of Additional BIR Forms for Taxpayers Affected by Severe Typhoon “Tino” per Revenue Memorandum Circular (RMC) Nos. 99 and 100-2025 and Additional Revenue District Office for Taxpayers Affected by Super Typhoon “Uwan” per RMC No. 101-2025 for the Filing of Tax Returns, Payment of Taxes Due Thereon, and the Submission of Other Required Documents

Summary

RMC No. 106-2025 adds BIR Forms to the deadline extension for areas affected by Typhoon “Tino” and adds a Revenue District Office to the extension for super Typhoon “Uwan” under RMC No. 101-2025.

Key points

1. Added forms for Typhoon Tino. BIR Form No. 1706 (Capital Gains Tax Return for onerous transfer of real property classified as capital asset) and BIR Form No. 1707 (Capital Gains Tax Return for onerous transfer of shares of stocks not traded through the local stock exchange) now have an extended due date of November 28, 2025.
2. Covered taxpayers. The extension for these forms applies to all taxpayers in the areas affected by the typhoon, as listed in RMC Nos. 99-2025 and 100-2025.
3. Added office for Uwan. Affected taxpayers, BIR personnel, and Authorized Agent Banks under RDO No. 64-Talisay City, Camarines Norte also have until November 28, 2025 to meet the statutory deadlines specified in RMC No. 101-2025.

Who is affected

• Taxpayers in areas affected by Typhoon “Tino” listed in RMC Nos. 99-2025 and 100-2025
• Taxpayers, BIR personnel, and Authorized Agent Banks under RDO No. 64-Talisay City, Camarines Norte

Deadlines and effectivity

• Extended due date: November 28, 2025
• Issued: November 12, 2025

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