Practical Impacts & What Business Owners Should Do

Revenue Memorandum Circular No. 84-2025 (implementing DOF Department Order No. 012-2025) updates the schedule of filing fees for Tax Exemption Indorsements (TEIs) and Non-TEIs in the BIR’s Revenue Offices. As the BIR notes, this change aims to streamline processing and better align fees with administrative costs.¹

For business owners and practitioners, here’s how this change matters:

Increased costs — Many entities that relied on TEI / Non-TEI benefits will now need to budget for higher government filing fees.
Timing matters — Filings submitted under older rates may or may not qualify (consult a tax lawyer or BIR guidelines) to lock in the lower fee.
Cash flow implications — Small and medium enterprises may feel the burden more sharply, especially those renewing or applying for multiple exemptions.
Administrative compliance — It’s critical to double-check that your applications, endorsements, or renewals follow the updated rules, or risk rejection.

To respond proactively, business owners should:

Review all upcoming TEI / Non-TEI applications and adjust budgets.
Work with a tax law firm to ensure submissions meet the new requirement.
Monitor issued BIR advisories or circulars—for example, check the full text of DOF Order No. 012-2025 here.²

By acting early and obtaining legal or tax advice, affected businesses can soften the impact of this change and reduce surprises.

As posted on BIR’s official page:

Circularizing DOF Department Order No. 012–2025 re: “Revised Schedule of Filing Fees Imposed on Applications for Tax Exemption Indorsements (TEIs) and Non-TEIs in the Revenue Office”

Full text: https://tinyurl.com/3sr75rr8

D.O. No. 012–2025: https://tinyurl.com/de6rmt6n

Stay informed with the latest legal developments at Global Law Experts

Join

who are already getting the benefits

Sign up for the latest legal briefings and news within Global Law Experts’ community, as well as a whole host of features, editorial and conference updates direct to your email inbox.

Naturally you can unsubscribe at any time.

About Us

Global Law Experts is dedicated to providing exceptional legal services to clients around the world. With a vast network of highly skilled and experienced lawyers, we are committed to delivering innovative and tailored solutions to meet the diverse needs of our clients in various jurisdictions.