REVENUE MEMORANDUM CIRCULAR NO. 88-2025 issued on October 2, 2025 extends the deadlines for filing, payment of taxes, and submission of required documents falling due in October 2025 for taxpayers affected by the Cebu earthquake until October 31, 2025.

The extension is intended to afford taxpayers and BIR personnel under the offices enumerated below, including their Authorized Agent Banks, sufficient time to comply with their statutory tax obligations, notwithstanding the adverse effects of the said earthquake:

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

The documents and/or tax returns, as well as the payment of the corresponding taxes covered by the extended deadline of October 31, 2025 are specified in the Circular.

Taxpayers covered by this 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.