15/08/2026
❗𝐅𝐔𝐑𝐓𝐇𝐄𝐑 𝐄𝐗𝐓𝐄𝐍𝐃𝐄𝐃 𝐔𝐍𝐓𝐈𝐋 𝐀𝐔𝐆𝐔𝐒𝐓 𝟏𝟖, 𝟐𝟎𝟐𝟔📢
In its new 𝐑𝐞𝐯𝐞𝐧𝐮𝐞 𝐌𝐞𝐦𝐨𝐫𝐚𝐧𝐝𝐮𝐦 𝐂𝐢𝐫𝐜𝐮𝐥𝐚𝐫 (𝐑𝐌𝐂) 𝐍𝐨. 𝟗𝟓-𝟐𝟎𝟐𝟔, along with its 𝐁𝐚𝐧𝐤 𝐁𝐮𝐥𝐥𝐞𝐭𝐢𝐧 𝐍𝐨. 𝟐𝟎𝟐𝟔-𝟏𝟎, BIR has further 𝐞𝐱𝐭𝐞𝐧𝐝𝐞𝐝 𝐭𝐨 𝐀𝐮𝐠𝐮𝐬𝐭 𝟏𝟖, 𝟐𝟎𝟐𝟔 𝑡𝑎𝑥 𝑑𝑒𝑎𝑑𝑙𝑖𝑛𝑒𝑠 𝑜𝑟𝑖𝑔𝑖𝑛𝑎𝑙𝑙𝑦 𝑑𝑢𝑒 𝑓𝑟𝑜𝑚 𝐴𝑢𝑔𝑢𝑠𝑡 10 𝑡𝑜 16, 2026, without corresponding penalties for taxpayers covered by the Habagat-related extension and those affected by the unavailability of the eBIRForms Offline Package.
The extension covers specified filing, payment, remittance, and submission requirements originally due, including applicable withholding tax returns, income tax returns, ONETT transactions, and other obligations enumerated in the Circular.
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.
For details, you may check the RMC No. 95-2026 here:
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.95-2026_redacted.pdf?
For the 𝐜𝐨𝐦𝐩𝐥𝐞𝐭𝐞 𝐥𝐢𝐬𝐭 𝐨𝐟 𝐚𝐟𝐟𝐞𝐜𝐭𝐞𝐝 𝐑𝐃𝐎𝐬 𝐚𝐧𝐝 𝐋𝐚𝐫𝐠𝐞 𝐓𝐚𝐱𝐩𝐚𝐲𝐞𝐫 𝐝𝐢𝐯𝐢𝐬𝐢𝐨𝐧𝐬, 𝐚𝐬 𝐰𝐞𝐥𝐥 𝐚𝐬 𝐭𝐡𝐞 𝐬𝐩𝐞𝐜𝐢𝐟𝐢𝐞𝐝 𝐭𝐚𝐱 𝐝𝐞𝐚𝐝𝐥𝐢𝐧𝐞𝐬 𝐜𝐨𝐯𝐞𝐫𝐞𝐝 𝐛𝐲 𝐩𝐞𝐫𝐯𝐢𝐨𝐮𝐬 𝐞𝐱𝐭𝐞𝐧𝐬𝐢𝐨𝐧, please check RMC No.89-2026 here:
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2089-2026_redacted.pdf?
Bank Bulletin No. 2026-10 here:
https://bir-cdn.bir.gov.ph/BIR/pdf/Bank%20Bulletin%20No.%202026-10_redacted_compressed.pdf
For assistance with BIR filings and compliance, you may send us a direct message for inquiries.