Board of Investments
The Board of Investments (BOI) issued the following advisories:
In view of the Bureau of Internal Revenue (BIR) extending the deadline for the filing of the 2025 Annual Income Tax Return (ITR) from 15 April 2026 to 15 May 2026 under Revenue Memorandum Circular No. 30-2026, without the imposition of fines, the BOI has likewise extended the statutory deadline for filing Income Tax Holiday (ITH) Incentives application with the BOI Incentive Administration Service from 15 May 2026 to 15 June 2026.
Additionally, the BOI has set the following deadlines for the submission of reports and documents to the BOI Legal and Compliance Service (BOI-LCS):
BOI Form S-1 | 30 May 2026 |
| ITR and Audit Financial Statements | 15 June 2026 |
Here are the links to the full texts of the advisories: BOI Advisory posted 15 April 2026 and BOI Advisory posted 29 April 2026.