15/08/2026
โ๐
๐๐๐๐๐๐ ๐๐๐๐๐๐๐๐ ๐๐๐๐๐ ๐๐๐๐๐๐ ๐๐, ๐๐๐๐๐ข
In its new ๐๐๐ฏ๐๐ง๐ฎ๐ ๐๐๐ฆ๐จ๐ซ๐๐ง๐๐ฎ๐ฆ ๐๐ข๐ซ๐๐ฎ๐ฅ๐๐ซ (๐๐๐) ๐๐จ. ๐๐-๐๐๐๐, along with its ๐๐๐ง๐ค ๐๐ฎ๐ฅ๐ฅ๐๐ญ๐ข๐ง ๐๐จ. ๐๐๐๐-๐๐, BIR has further ๐๐ฑ๐ญ๐๐ง๐๐๐ ๐ญ๐จ ๐๐ฎ๐ ๐ฎ๐ฌ๐ญ ๐๐, ๐๐๐๐ ๐ก๐๐ฅ ๐๐๐๐๐๐๐๐๐ ๐๐๐๐๐๐๐๐๐๐ฆ ๐๐ข๐ ๐๐๐๐ ๐ด๐ข๐๐ข๐ ๐ก 10 ๐ก๐ 16, 2026, without corresponding penalties for taxpayers covered by the Habagat-related extension and those affected by the unavailability of the eBIRForms Offline Package.
The extension covers specified filing, payment, remittance, and submission requirements originally due, including applicable withholding tax returns, income tax returns, ONETT transactions, and other obligations enumerated in the Circular.
The BIR clarified that taxpayers mandated to use the Electronic Filing and Payment System (eFPS) ๐คโ๐ ๐๐๐ ๐๐๐ก ๐๐๐ฃ๐๐๐๐ ๐๐ฆ ๐
๐๐ถ ๐๐. 89-2026 ๐๐๐ ๐๐๐ก ๐๐๐๐๐ข๐๐๐ ๐๐ ๐กโ๐ ๐๐ฅ๐ก๐๐๐ ๐๐๐ and must continue to use eFPS to file their returns and pay taxes due.
For details, you may check the RMC No. 95-2026 here:
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.95-2026_redacted.pdf?
For the ๐๐จ๐ฆ๐ฉ๐ฅ๐๐ญ๐ ๐ฅ๐ข๐ฌ๐ญ ๐จ๐ ๐๐๐๐๐๐ญ๐๐ ๐๐๐๐ฌ ๐๐ง๐ ๐๐๐ซ๐ ๐ ๐๐๐ฑ๐ฉ๐๐ฒ๐๐ซ ๐๐ข๐ฏ๐ข๐ฌ๐ข๐จ๐ง๐ฌ, ๐๐ฌ ๐ฐ๐๐ฅ๐ฅ ๐๐ฌ ๐ญ๐ก๐ ๐ฌ๐ฉ๐๐๐ข๐๐ข๐๐ ๐ญ๐๐ฑ ๐๐๐๐๐ฅ๐ข๐ง๐๐ฌ ๐๐จ๐ฏ๐๐ซ๐๐ ๐๐ฒ ๐ฉ๐๐ซ๐ฏ๐ข๐จ๐ฎ๐ฌ ๐๐ฑ๐ญ๐๐ง๐ฌ๐ข๐จ๐ง, please check RMC No.89-2026 here:
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2089-2026_redacted.pdf?
Bank Bulletin No. 2026-10 here:
https://bir-cdn.bir.gov.ph/BIR/pdf/Bank%20Bulletin%20No.%202026-10_redacted_compressed.pdf
For assistance with BIR filings and compliance, you may send us a direct message for inquiries.