Tax Alert No. 27 [Revenue Memorandum Circular (RMC) No. 88-2025 dated 2 October 2025]

Providing Extension of Deadlines for Filing, Payment of Taxes, and Submission of Documents Falling Due in October 2025 for Taxpayers Affected by the Recent Cebu Earthquake 

Please be informed that in accordance with Section 3 of Revenue Regulations No. 13-2024 for the extension in the filing of returns and other requirements, the Bureau of Internal Revenue (BIR) issued RMC No. 88-2025 on 2 October 2025 in order to provide relief to taxpayers considering the strong earthquake that struck the province of Cebu on 30 September 2025 thereby extending all deadlines falling within the month of October 2025 until 31 October 2025, relative to the filing of tax returns and the payment of the corresponding taxes due thereon as well as the submission of reports, attachments, and other documents required under existing revenue issuances.  

This 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 earthquakes:  

1. Revenue District Office (RDO) No. 80 – Mandaue City, Cebu 
2. RDO No. 81 – Cebu City, North 
3. RDO No. 82 – Cebu City, South 
4. RDO No. 83 – Talisay City, Cebu 
5. RDO No. 123 – Large Taxpayers Division – Cebu  
    
   Taxpayers covered by this Circular shall not subjected to the imposition of penalties, surcharges, and interest, provided that the concerned tax returns, payments, and submissions are made within the extended period.  

This Circular shall take effect immediately. 

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