REVENUE MEMORANDUM CIRCULAR NO. 101-2025 issued on November 11, 2025 extends until November 28, 2025 the deadlines for the filing of tax returns, payment of taxes due thereon, including the submission of required documents due in November 2025 for taxpayers within areas that were affected by super Typhoon “Uwan”.

The extension is intended to provide ample time for taxpayers, BIR personnel, including Authorized Agent Banks under the Revenue Regions and Revenue District Offices listed in the Circular to comply with the statutory tax deadlines.

The statutory deadlines for submission and/or filing of the documents and/or tax returns specified in the Circular, as well as the payment of the corresponding taxes are indicated in the Circular.

Taxpayers covered by the Circular shall not be subjected to the imposition of penalties, surcharges, and interest, provided that the concerned tax returns, payments, and submissions are made within the extended period.