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RMC No. 77-2025: Expanding the coverage of Revenue Memorandum Circular No. 75-2025 to new areas affected by Typhoon “Emong” for the filing of tax returns and payment of the corresponding taxes due thereon, including the submission of other required documents

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Summary

RMC No. 77-2025 expands the coverage of RMC No. 75-2025 to new areas affected by Typhoon Emong for filing returns, paying taxes and submitting required documents.

Key points

  1. Added areas. The added RDOs are RDO No. 15 (Isabela) and RDO No. 16 (Quirino) in Isabela and Quirino, RDO No. 22 (Baler) in Aurora, and RDO No. 64 (Camarines Norte).
  2. Deadline. Affected taxpayers, BIR personnel and Authorized Agent Banks under these RDOs have until July 31, 2025 to meet the statutory deadlines specified in RMC No. 75-2025. 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. 15, 16, 22 and 64

Deadlines and effectivity

  • Deadline: July 31, 2025

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

Related issuances

CitesRMC No. 75-2025

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.