15/08/2026
𝗕𝗜𝗥 𝗙𝗨𝗥𝗧𝗛𝗘𝗥 𝗘𝗫𝗧𝗘𝗡𝗗𝗦 𝗧𝗔𝗫 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘𝗦 𝗧𝗢 𝗔𝗨𝗚𝗨𝗦𝗧 𝟭𝟴 𝗜𝗡 𝗛𝗔𝗕𝗔𝗚𝗔𝗧-𝗔𝗙𝗙𝗘𝗖𝗧𝗘𝗗 𝗔𝗥𝗘𝗔𝗦; 𝗘𝗫𝗣𝗔𝗡𝗗𝗦 𝗖𝗢𝗩𝗘𝗥𝗔𝗚𝗘 𝗧𝗢 𝗧𝗔𝗫𝗣𝗔𝗬𝗘𝗥𝗦 𝗔𝗙𝗙𝗘𝗖𝗧𝗘𝗗 𝗕𝗬 𝗲𝗕𝗜𝗥𝗙𝗢𝗥𝗠𝗦 𝗧𝗘𝗖𝗛𝗡𝗜𝗖𝗔𝗟 𝗜𝗦𝗦𝗨𝗘𝗦
The Bureau of Internal Revenue (BIR), through Revenue Memorandum Circular (RMC) No. 95-2026, has further extended to August 18, 2026, the specified tax filing, payment, remittance, registration, and submission deadlines for taxpayers in Habagat-affected areas previously covered by RMC No. 89-2026. The new Circular also expands the extension to taxpayers affected by the technical unavailability of the eBIRForms Offline Package.
For taxpayers covered by RMC No. 89-2026, the specified deadlines previously extended to August 17 are moved one more day to August 18.
Taxpayers affected by the eBIRForms technical issues are likewise given until August 18 to comply with the specified obligations covered by RMC 95-2026, without the corresponding penalties.
“We recognize the difficulties faced by taxpayers affected by the rains, as well as those who are unable to comply because of the technical issues with eBIRForms. We are giving them additional time to complete their tax obligations without penalty,” Commissioner Charlito Martin R. Mendoza said.
The extension covers specified filing, payment, remittance, and submission requirements originally due from August 10 to 16, 2026, including applicable withholding tax returns, income tax returns, ONETT transactions, and other obligations enumerated in the Circular.
The BIR has likewise issued a Bank Bulletin directing Authorized Agent Banks (AABs) to accept covered tax returns and payments until August 18, 2026, without the corresponding penalties, from both taxpayers covered by the Habagat-related extension and those affected by the unavailability of the eBIRForms Offline Package.
The BIR clarified that taxpayers mandated to use the Electronic Filing and Payment System (eFPS) who are not covered by RMC No. 89-2026 are not included in the extension and must continue to use eFPS to file their returns and pay taxes due.
“We remind covered taxpayers to complete their filing and payment requirements by August 18. At the same time, we assure taxpayers that when circumstances beyond their control make compliance difficult, the BIR will continue to respond reasonably and give them a fair opportunity to comply,” Commissioner Mendoza said.
Read RMC No. 95-2026 here:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.95-2026_redacted.pdf
Read RMC No. 89-2026 here:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2089-2026_redacted.pdf
Read Bank Bulletin No. 2026-10 here:https://bir-cdn.bir.gov.ph/BIR/pdf/Bank%20Bulletin%20No.%202026-10_redacted_compressed.pdf