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      Bureau of Internal Revenue

      The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 89-2026 dated 10 August 2026, providing an extension of the deadlines for the filing of tax returns, payment of corresponding taxes due thereon, and submission of the required documents for taxpayers within the jurisdiction of Revenue District Offices (RDOs) affected by the continued heavy rainfall brought about by the Southwest Monsoon.

      The following are the salient points of the RMC:

      • The BIR extended the applicable filing, payment, and submission deadlines until 17 August 2026.
      • The RMC lists the affected areas and the corresponding RDOs covered by the extension.
      • The RMC also identifies the covered BIR Forms and Returns, and other submissions, together with their original due dates and the extended due date of 17 August 2026.
      • The extension of the due date applies to areas affected by the heavy rainfall brought about by the Southwest Monsoon and typhoons.
      • If the extended due date falls on a holiday or a non-working day, the required filing, payment, and/or submission may be made on the next working day.

      Here is the link to the full text of the issuance: RMC No. 89-2026.