Tax relief amid torrential rains

As the country enters the second half of the year, we brace ourselves for the familiar rhythms of the rainy season. This period brings not only cooler temperatures but also relentless rains, unpredictable weather, and, worse, flooding that disrupts daily life. Beyond the inconvenience lies a deeper struggle: homes inundated by floodwaters, families displaced, and livelihoods interrupted.

- DOROTHY JANE PUGUON

Recently, the northern Philippines, including Metro Manila, was hit by a series of storms. The continuous rainfall, exacerbated by the southwest monsoon (habagat), caused damage exceeding P6 billion to public infrastructure and agriculture. During that period, the government repeatedly suspended classes and government work in affected areas to ensure public safety. For the private sector, some scaled back operations or operated remotely. Taxpayers with reporting or filing deadlines were affected, as government-declared work suspensions disrupted schedules and potentially delayed filings.

Recognizing the operational and personal toll of these disruptions, the Bureau of Internal Revenue (BIR) issued three key circulars — Revenue Memorandum Circular (RMC) Nos. 75, 76 and 77-2025 — providing much-needed relief to taxpayers by extending deadlines for filing critical documents and remitting taxes.

TAX FILING AND PAYMENT DEADLINE EXTENSIONS

The series of government work suspensions announced by the Office of the President through Memorandum Circular Nos. 88 to 91, the BIR (thru RMC Nos. 75 and 77) extended the deadline for filing tax returns, paying taxes, and submitting specific documents to July 31. This extension applied to affected Revenue District Offices and Authorized Agent Banks in Metro Manila and several provinces across Regions I to VI and the Cordillera Administrative Region.

Specifically, the following filing deadlines were extended:

1. BIR Form 2550Q (Quarterly VAT Return) for eFPS & Non-eFPS Filers - For the Quarter ending June 30