Tax Alert No. 21 [Revenue Memorandum Circular (RMC) No. 76 - 2025 dated 25 July 2025]

Extension of the Deadline for the Filing of Position Papers, Replies, Protests, Documents and Other Similar Letters and Correspondences in Relation to Ongoing BIR Audit Investigation, Application for Tax Refund and Issuance of Assessment Notices and Warrants of Distraint and Levy 

Please be informed that the Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 76-2025, extending the deadline for the submission of letters and correspondences originally due on July 21, 22, 23, 24, and 25, 2025. 

Considering the recent government work suspension, the deadline for the filing of the following correspondences is extended up to ten (10) calendar days from the last day of the suspension period. 

• Position paper and supporting documents in response to Notice of Discrepancy (NOD) 
• Reply and supporting documents in response to the Preliminary Assessment Notice (PAN) 
• Letter in response to the Final Assessment Notice/Final Letter of Demand (FAN/FLD) 
• Transmittal letter and supporting documents in relation to request for reinvestigation 
• Request for reconsideration in response to the Final Decision on Disputed Assessment (FDDA) 
• Submission of documents in response to First Notice, Second and Final Notice and Subpoena Duces Tecum (SDT) 
• Request for reconsideration on the denial of claim for tax refund and the processing of the request for reconsideration on denied claims for tax refund 
• Application for tax refund and the processing of the tax refund claims  
• Issuance and service of assessment notices, warrants of distraints and/or levy, as well as warrants of garnishment, to enforce collection of deficiency taxes  
• Other similar letters and correspondences 

The extension is applicable to areas under the jurisdiction of Revenue District Offices and Regional Offices of the BIR that were 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