The Bureau of Internal Revenue (BIR) has announced a significant extension for tax filings and payments, providing relief for individuals and businesses in regions severely impacted by recent typhoons.
Extended Deadlines for Affected Regions
In response to the widespread disruption caused by typhoon Tino on November 4 and the subsequent super typhoon Uwan, the BIR has moved all tax-related deadlines that were originally set within November 2025 to a new, unified date. All filings, payments, and document submissions are now due on November 28, 2025.
The initial relief was granted through several Revenue Memorandum Circulars (RMCs) for areas hit by Typhoon Tino. The extension covers taxpayers under the following Revenue District Offices (RDOs) in the Visayas:
- 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
- RDO No. 79 – Dumaguete City (specifically Vallehermoso, Guihulngan, and Canlaon)
Nationwide Relief Following Super Typhoon Uwan
A separate, broader extension was triggered by the impact of Super Typhoon Uwan. Following a directive from the Office of the President, the BIR issued RMC 101-2025. This circular grants an extension for deadlines originally falling between November 10 and November 25.
This nationwide relief applies to taxpayers in a wide range of locations, including:
- National Capital Region (NCR)
- Cordillera Administrative Region (CAR)
- Regions 1, 2, 3, 4-A, 4-B, 5, and 8
Covered Tax Types and Penalty Waiver
The tax deadline extension encompasses a comprehensive list of tax returns and their mandatory attachments. Key tax types included are:
- Documentary Stamp Tax
- Excise Tax
- All Withholding Taxes (compensation, final, expanded, etc.)
- Value-Added Tax (VAT)
- Percentage Tax
- Income Tax
- Capital Gains Tax
The BIR provided crucial clarification for concerned taxpayers: no penalties, surcharges, or interest will be imposed on those who successfully file and pay within this extended grace period ending on November 28.
This move by the BIR is a critical measure to support economic recovery and ease the compliance burden on Filipinos grappling with the aftermath of the destructive storms.
