The Bureau of Internal Revenue (BIR) has extended deadlines for all tax filings, payments, and document submissions in regions affected by Super Typhoon “Tino” and Super Typhoon “Uwan.” All deadlines falling within November 2025 are moved to 28 November 2025.
Following the devastation caused by Typhoon “Tino” on 4 November 2025, the BIR issued Revenue Memorandum Circulars (RMC) Nos. 99-2025, 100-2025 and 106-2025, granting filing and tax payment deadline extensions for taxpayers under the jurisdiction of the following Revenue District Offices and their authorised agent banks:
- RDO No. 80 – Mandaue City;
- RDO No. 81 – Cebu City North;
- RDO No. 82 – Cebu City South;
- RDO No. 83 – Talisay City;
- RDO No. 123 – Large Taxpayers Division – Cebu;
- RDO No. 76 – Victorias City, Negros Occidental;
- RDO No. 77 – Bacolod City, Negros Occidental;
- RDO No. 78 – Binalbagan, Negros Occidental; and,
- RDO No. 79 – Dumaguete City, particularly, Municipality of Vallehermoso and Cities of Guihulngan and Canlaon.
Additionally, the BIR issued RMC No. 101-2025, extending deadlines for filing and tax payments originally due between 10 and 25 November. The extension is in accordance with Memorandum Circular No. 106 issued by the Office of the President on 9 November 2025, which suspended government operations in several regions following the impact of Super Typhoon “Uwan.” The extension applies to taxpayers in:
- National Capital Region (NCR);
- Cordillera Administrative Region (CAR); and,
- Regions I, II, III, IV-A, IV-B, V, and VIII.
The tax returns and mandatory attachments of the following tax types are covered under the extension:
- Documentary stamp tax;
- Excise tax ;
- Withholding taxes (compensation, final, expanded, transfer of real property other than capital asset, decedent’s deposit accounts);
- Value-Added Tax;
- Percentage Tax;
- Income Tax; and,
- Capital Gains Tax.
The BIR clarified that taxpayers who comply within the extended period will not incur penalties, surcharges, or interest.
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 12 November 2025
