Summary
RMC No. 88-2025 extends to October 31, 2025 the deadlines for filing, tax payment and document submission falling due in October 2025 for taxpayers affected by the Cebu earthquake.
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 RDO No. 123 (Large Taxpayers Division, Cebu), including their Authorized Agent Banks.
- No penalties. Covered taxpayers are not charged penalties, surcharges and interest if the 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 123
- Authorized Agent Banks of those offices
Deadlines and effectivity
- Deadlines falling due in October 2025 extended to October 31, 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.