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      Bureau of Internal Revenue

      The Bureau of Internal Revenue (BIR) issued the following:

      Revenue Memorandum Circular (RMC) No. 95-2026 dated 14 August 2026 providing the extension of the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of the required documents for taxpayers within the jurisdiction of revenue district offices of the BIR that were 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 deadline until 18 August 2026 for the following taxpayers:
      1. Taxpayers identified in RMC No. 89-2026; and
      2. Taxpayers affected by the unavailability of the eBIRForms Offline Package.
      • The RMC also provided for the covered BIR Forms and Returns, their respective due dates and the extended due date of 18 August 2026.
      • Taxpayers who are mandated to use the Electronic Filing and Payment System (eFPS) not identified in RMC No. 89-2026 are not covered by this extension and shall still utilize the eFPS in filing the tax returns and payment of tax dues.

      Bank Bulletin No. 2026-10 dated 14 August 2026 provides instructions to all BIR Authorized Agent Banks (AABs) to accept tax returns and the payment of the corresponding taxes due thereon from taxpayers due to the unavailability of the eBIRForms Offline Package.

      The following are the salient points of the Bank Bulletin:

      • Relative to the tax advisory dated 10 August 2026 in relation to the unavailability of the eBIRForms Offline Package due to technical issues, the BIR extended the deadline for the filing of tax returns and the payments of taxes due thereon.
      • AABs are directed to accept the tax returns and payment of the corresponding taxes due thereon without the corresponding penalties until 18 August 2026 for the following taxpayers:
      1. Taxpayers identified in RMC No. 89-2026; and
      2. Taxpayers affected by the unavailability of the eBIRForms Offline Package.
      • The Bank Bulletin also provided for the covered BIR Forms and Returns, their respective due dates and the extended due date of 18 August 2026.
      • The remittance of the tax collections and the submission of the Batch Control Sheet, together with the supporting tax returns and attachments, shall be in accordance with the existing procedures.

      BIR Advisory System Availability dated 15 August 2026 provided the advisory that the eBIRForms System is made available/accessible relative to Advisory No. 202608-0026-SU. The System became available on 15 August 2026 at 2:00 a.m.

      Here are the links to the full texts of the issuances: RMC No. 95-2026, Bank Bulletin No. 2026-10 and BIR Advisory System Availability 15 August 2026.