Tax Alert No. 20 [Revenue Memorandum Circular (RMC) No. 75 - 2025 dated 23 July 2025]
25 Jul 2025
Extension of the Deadline for the Filing of Tax Returns and Payment of Corresponding Taxes Due, Including Submission of Required Documents
Please be informed that the Bureau of Internal Revenue (BIR) has recently issued Revenue Memorandum Circular (RMC) No. 75 - 2025 extending the deadline for the filing of tax returns and payment of the corresponding taxes due, including submission of required documents, as specified below:
BIR Forms/Returns |
Due Date |
Extended Due Date |
1. Submission of Quarterly Information on OCWs and OFWs Remittances Exempt from DST furnished by the Local Banks & Non-Bank Money Transfer Agents - For the Quarter ending 30 June 2025 2. Submission of Quarterly Report of Printer - For the Quarter ending 30 June 2025 3. e-Filing/Filing & e-Payment/ Payment of BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Racetrack Operators) - eFPS & Non-eFPS Filers. - Month of June 2025 |
21 July 2025 |
31 July 2025 |
1. Submission of Quarterly Summary List of Sales/Purchases/Importations by VAT Registered Taxpayers. - Non-eFPS Filers - For the Quarter ending 30 June 2025 2. Submission of Sworn Statement of Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products. - For the Quarter ending 30 June 2025 3. e-Filing/Filing & e-Payment/ Payment of BIR Form 2550Q (Quarterly Value-Added Tax Return) - eFPS & Non-eFPS Filers. - For the Quarter ending 30 June 2025 4. e-Filing/Filing & e-Payment/ Payment of BIR Form 2551Q (Quarterly Percentage Tax Return) - For the Quarter ending 30 June 2025 5. e-filing & e-Payment of BIR Form 2550DS [Value-Added Tax Return for Non-resident Digital Service Provider] - For the Quarter ending 30 June 2025
|
25 July 2025 |
31 July 2025 |
The extension of the due dates is applicable throughout the areas under the jurisdiction of Revenue District Offices and Regional Offices of the BIR affected by the Southwest Monsoon and Typhoons "Crising", "Dante", and "Emong". A complete list of the affected regions is available in the full text of the RMC, which can be accessed via the official BIR website.
Should the extended deadline fall on a holiday or non-working day, the due date will be moved to the next working day.
You may access the full version of the RMC through the BIR website.
For any inquiry or request for assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link
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