REVENUE MEMORANDUM CIRCULAR NO. 100-2025 issued on November 7, 2025 expands the coverage of Revenue Memorandum Circular (RMC) No. 99-2025 to additional areas affected by severe Typhoon “Tino” for the filing of tax returns and payment of taxes due thereon, including the submission of other required documents.

The affected taxpayers, BIR personnel and Authorized Agent Banks under the following Revenue District Offices (RDOs) are also given until November 28, 2025 to comply with the statutory deadlines, as specified in RMC No. 99-2025:

a. RDO No. 76 – Victorias City, Negros Occidental
b. RDO No. 77 – Bacolod City, Negros Occidental
c. RDO No. 78 – Binalbagan, Negros Occidental
d. Municipality of Vallehermoso and Cities of Guihulngan and Canlaon under RDO No. 79 – Dumaguete City, Negros Oriental

The extension of the due dates shall be made applicable throughout the areas affected by the severe Typhoon “Tino”. If the extended due dates fall on a holiday or nonworking day, the submission and/or filing contemplated herein shall be made on the next working day.