Preheat your oven to 350°F (175°C) and prepare a muffin pan by placing liners or greasing.

In a medium bowl, combine softened cream cheese, powdered sugar, and vanilla extract. Mix until smooth.

In a large bowl, whisk together the flour, sugar, baking powder, baking soda, cinnamon, nutmeg, and salt.

In another bowl, mix the pumpkin puree, vegetable oil, eggs, and vanilla extract until smooth.

Gently fold the wet mixture into the dry ingredients until just combined; do not overmix.

Spoon the batter into the muffin cups, filling two-thirds full, and add a tablespoon of cream cheese filling.

Cover the cream cheese with more batter, filling the cups almost to the top.

Bake for 18-22 minutes, or until a toothpick comes out clean. Cool in the pan for 5 minutes before transferring to a wire rack.