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Following the 6.9 magnitude earthquake that struck the province of Cebu on 30 September 2025, the Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 88-2025, granting an extension of statutory deadlines for tax filing, payment, and submission of required documents for affected taxpayers.

Who is covered by the extension?

The extension applies to taxpayers and BIR personnel under these Revenue District Offices (RDOs):

  • RDO No. 80 – Mandaue City;
  • RDO No. 81 – Cebu City North;
  • RDO No. 82 – Cebu City South;
  • RDO No. 83 – Talisay City; and,
  • RDO No. 123 – Large Taxpayers Division – Cebu.

Authorised Agent Banks (AABs) within the affected RDOs are also covered, ensuring taxpayers can continue filing and remitting payments through official channels during the extension period.

What is the new deadline?

All tax filing, payment, and submission deadlines originally due in October 2025 are extended to 31 October 2025. Taxpayers who comply within this period will not incur penalties, surcharges, or interest.

This measure aims to ease administrative burdens in affected areas while supporting continued compliance with tax regulations.

Please be guided accordingly.

 

Source:  

P&A Grant Thornton  

Certified Public Accountants  

P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd.

 

As published in SunStar Cebu, dated 15 October 2025