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Revenue Memorandum Circular · RMC

RMC No. 76-2025 Digest

To extend the deadlines for filing position papers, replies, protests, documents and similar correspondences in relation to ongoing BIR audit investigations, tax refund applications, and the issuance of assessment notices and warrants of distraint and levy, for taxpayers in areas affected by the southwest monsoon and Typhoons Crising, Dante, and Emong.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
76
Year
2025
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 76-2025 (July 25, 2025) extends deadlines falling due on July 21-25, 2025 for filing position papers, replies, protest letters, and other correspondence in ongoing BIR audit investigations and tax refund applications, as well as for processing refunds and for issuing/serving assessment notices, warrants of distraint and/or levy, and warrants of garnishment. The extension covers taxpayers registered with the LTS, RDOs, and RROs in areas affected by the southwest monsoon and Typhoons Crising, Dante, and Emong. The new deadline is 10 calendar days from the last day of the government work suspension declared by the Office of the President; future suspension declarations receive the same treatment, and extended due dates falling on a holiday or non-working day move to the next working day.