Tax Alert No. 33 Revenue Memorandum Circular (RMC) No. 101-2025

13 Nov 2025

Providing Extension of Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents Due in November 2025, for Taxpayers Within Areas that were Affected by Super Typhoon “Uwan”

Please be informed that Revenue Memorandum Circular (“RMC”) No. 101-2025 has been issued on 11 November 2025 to inform on the extension on the deadlines for the filing of tax returns and the payment of taxes due thereon, including submission of certain documents due to Super Typhoon “Uwan”. It covers some Revenue Regions and Revenue District Offices in the following affected areas:

Region I: Province of Ilocos Norte, Ilocos Sur, La Union, and Pangasinan
Cordillera Administrative Region: Abra, Apayao, Benguet, Ifugao, Kalinga and Mountain Province 
Region II: Provinces of Batanes, Cagayan, Isabela, Nueva Vizcaya, and Quirino 
Region III: Provinces of Aurora, Bataan, Bulacan, Nueva Ecija, Pampanga, Tarlac, and Zambales
National Capital Region
Region IV-A: Provinces of Batangas, Cavite, Laguna, Rizal and Quezon
Region IV-B: Provinces of Marinduque, Oriental Mindoro, Occidental Mindoro, Palawan, Romblon 
Region V: Provinces of Albay, Camarines Sur, Catanduanes, Masbate, Sorsogon 
Region VIII: Provinces of Biliran, Leyte, Southern Leyte, Eastern Samar, Northern Samar, and Samar

RMC No. 101-2025 also extended the statutory deadlines for submission and/or filing of the following documents and/or returns, as well as the payment of the corresponding taxes, as follows:

BIR Forms/Returns

Due Date

Extended Due Date

SUBMISSION

List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT made by each buyer appearing in the List by a Sugar Cooperative – Month of October 2025

Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill – Month of October 2025

Monthly Report on DST Collected and Remitted by the Government Agency – Month of October 2025

e-SUBMISSION

Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number – Month of October 2025

FILING & PAYMENT/REMITTANCE

BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals – October 2025

FILING & PAYMENT

BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – Non-eFPS Filers – Month of October 2025

e-FILING/FILING & e-PAYMENT/PAYMENT

BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed – Month of October 2025

BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and or 1600-PT (Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) - eFPS & Non-eFPS Filers – Month of October 2025

BIR Form 1606-VT (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) Month of October 2025

BIR Form 0620 (Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent’s Deposit Account) - eFPs & Non e-FPS Filers – Month of October 2025

e-FILING & e-PAYMENT/REMITTANCE

BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - National Government Agencies (NGAs) - Month of October 2025

November 10, 2025

November 28, 2025

e-FILING

BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld- Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group E – Month of October 2025

November 11, 2025

November 28, 2025

e-FILING

November 12, 2025

November 28, 2025

e-FILING

November 13, 2025

November 28, 2025

e-FILING

November 14, 2025

November 28, 2025

REGISTRATION (Manual or Online thu ORUS) Permanently Bound Loose-Leaf Books of Accounts/Invoices and Other Accounting Records – Fiscal Year ending October 31, 2025

SUBMISSION

Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs – Month of October 2025

Summary List of Blank OCTs/TCTs/CCTs issued to all RDs – Month of October 2025

FILING & PAYMENT

BIR Form 1702 – RTEX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments – Fiscal Year ending July 31, 2025

BIR Form 1707-A (Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) - by Corporate Taxpayers – Fiscal Year ending July 31, 2025

eFILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1701Q (Quarterly Income Tax Return For Individuals, Estates & Trusts) and Summary Alphalist of Withholding Taxes (SAWT) - eFPS & Non-eFPS Filers – For the Quarter ending September 30, 2025

e-FILING & e-PAYMENT

BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group A Month of October 2025

BIR Form 1702 – RT/EX/MX - Fiscal Year Ending July 31, 2025

e-PAYMENT

BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld – Expanded) and or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group E, D, C & B

-Month of October 2025

November 15, 2025

November 28, 2025

SUBMISSION

Consolidated Return of All Transactions based on the Reconciled Data of Stockholders. November 1-15, 2025

November 16, 2025

November 28, 2025

e-FILING/FILING & e-PAYMENT/PAYMENT

BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) - eFPS & Non-eFPS Filers. Month of October 2025

November 20, 2025

November 28, 2025

SUBMISSION

Quarterly Summary of List of Sales/Purchases/Importations by a VAT Registered Taxpayers – Non eFPS Fiscal Quarter ending October 31, 2025.

Sworn Statement of Manufacturer’s or Importer’s Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products – Fiscal Quarter ending October 31, 2025

e-FILING & e-PAYMENT

BIR Form 2550Q (Quarterly Value-Added Tax Return) - eFPS & Non-eFPS Filers – Fiscal Quarter ending October 31, 2025

BIR Form 2551Q (Quarterly Percentage Tax Return) - eFPS & Non-eFPS Filers – Fiscal Quarter ending October 31, 2025

November 25, 2025

November 28, 2025

BIR Form No. 1706 – Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt)

November 28, 2025

BIR Form No. 1707 – Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock Exchange

November 28, 2025

Taxpayers covered shall not be subjected to the imposition of penalties, surcharges, and interest, provided that the concerned returns, payments and submission are made within the extended period.

You may access the full version of RMC No. 101-2025 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