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

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