REVENUE MEMORANDUM CIRCULAR NO. 99-2025 issued on November 7, 2025 extends until November 28, 2025 the deadlines for filing, payment of taxes, and submission of documents falling due in November 2025 for taxpayers in areas affected
by severe Typhoon “Tino”.

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

a. RDO No. 80 – Mandaue City, Cebu
b. RDO No. 81 – Cebu City North
c. RDO No. 82 – Cebu City South
d. RDO No. 83 – Talisay City Cebu
e. Large Taxpayers Division – Cebu

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.