BIR extends tax filing, payment deadlines in Habagat-hit areas to Aug. 18, 2026

The Bureau of Internal Revenue (BIR) has further extended the tax filing and payment deadlines for taxpayers in areas affected by heavy rainfall brought by the Southwest Monsoon or Habagat.

In a statement on Friday, the BIR said it issued Revenue Memorandum Circular (RMC) No. 95-2026, stretching the deadline to August 18 for the specified tax filing, payment, remittance, registration, and submission deadlines for taxpayers in Habagat-affected areas previously covered by RMC No. 89-2026.

The RMC No. 89-2026 extended the specified statutory tax deadlines falling from August 10 to 16 for taxpayers under Revenue District Offices (RDOs) affected by Habagat to August 17.

The previous extension covers specified tax filings, payments, remittances, registrations, and required submissions through e-Filing, e-Payment, eFPS, and manual channels, as enumerated in the circular.

Meanwhile, the new circular also expands the extension to taxpayers affected by the technical unavailability of the eBIRForms Offline Package “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,” said BIR Commissioner Charlito Martin Mendoza.

The BIR said it has likewise issued a Bank Bulletin directing Authorized Agent Banks (AABs) to accept covered tax returns and payments until August 18, 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,” said Mendoza. —LDF, GMA News