By Benjamin Cuaresma
MANILA — Taxpayers in areas affected by the southwest monsoon or “habagat” have been given until Aug. 18, 2026 to comply with specified tax filing, payment, remittance and submission requirements, the Bureau of Internal Revenue (BIR) said Friday.
The extension was issued under Revenue Memorandum Circular No. 95-2026 and covers obligations originally due from Aug. 10 to 16, 2026.
Among the covered requirements are applicable withholding tax returns, income tax returns, one-time transactions and other tax obligations.
The extension covers BIR offices in Metro Manila, Ilocos Sur, La Union, Pangasinan, Abra, Apayao, Benguet, Ifugao, Kalinga, Mountain Province, Bataan, Bulacan, Pampanga, Tarlac, Zambales, Cavite, Batangas, Rizal and Mindoro.
The BIR also included taxpayers who were unable to comply because of the technical unavailability of the eBIRForms Offline Package.
“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,” BIR Commissioner Charlito Martin Mendoza said.
The BIR issued a separate Bank Bulletin directing Authorized Agent Banks (AABs) to accept covered tax returns and payments until Aug. 18 without the corresponding penalties.
The directive applies to taxpayers covered by the habagat-related extension and those affected by the unavailability of the eBIRForms Offline Package.
However, the BIR said taxpayers required to use the Electronic Filing and Payment System (eFPS) and who are not covered by RMC No. 89-2026 are excluded from the extension.
They must continue using eFPS to file their returns and pay the taxes due.
Mendoza reminded covered taxpayers to complete their filing and payment requirements by Aug. 18.
“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,” Mendoza said.
ia/xf
