EJW Audit and Tax Consultancy Services

Due to technical issues causing the unavailability of the eBIRForms Offline Package and the effects of recent heavy rainfall from the Southwest Monsoon, the Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 95-2026 extending tax filing, payment, and document submission deadlines.

𝗡𝗘𝗪 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘: 𝗔𝘂𝗴𝘂𝘀𝘁 𝟭𝟴, 𝟮𝟬𝟮𝟲 (𝘄𝗶𝘁𝗵𝗼𝘂𝘁 𝗽𝗲𝗻𝗮𝗹𝘁𝗶𝗲𝘀)

𝗪𝗵𝗼 𝗶𝘀 𝗰𝗼𝘃𝗲𝗿𝗲𝗱?
• Taxpayers previously identified under RMC No. 089-2026
• Taxpayers directly affected by the unavailability of the eBIRForms Offline Package

𝗞𝗲𝘆 𝗧𝗮𝘅 𝗥𝗲𝘁𝘂𝗿𝗻𝘀 & 𝗙𝗶𝗹𝗶𝗻𝗴𝘀 𝗘𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝘁𝗼 𝗔𝘂𝗴𝘂𝘀𝘁 𝟭𝟴, 𝟮𝟬𝟮𝟲:
• Monthly Withholding Taxes: BIR Forms 1601-C, 0619-E, and 0619-F (for July 2026)
• Monthly Excise Tax Returns:BIR Forms 2200-M and 2200-C
• Quarterly Income Tax: BIR Form 1701Q (Q2 ending June 30, 2026)
• Annual Income Tax Returns: BIR Forms 1702-RT/EX/MX and 1707-A (Fiscal Year ending April 30, 2026)
• One-Time Transactions (ONETT): BIR Forms 1800, 1801, 1706, 1707, 1707A (deadlines falling Aug 10–17, 2026)
• Other Submissions: Monthly e-Sales Reports (Odd TINs), Loose-Leaf Books of Accounts, and VAT/Sugar Reports

𝗜𝗺𝗽𝗼𝗿𝘁𝗮𝗻𝘁 𝗡𝗼𝘁𝗲: Taxpayers mandated to use the Electronic Filing and Payment System (eFPS) who are not identified in RMC No. 089-2026 are not covered by this extension and must continue to file and pay using eFPS as scheduled.

📢 𝗕𝗜𝗥 𝗧𝗔𝗫 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗔𝗟𝗘𝗥𝗧 – 𝗔𝗨𝗚𝗨𝗦𝗧 𝟭𝟲, 𝟮𝟬𝟮𝟲!

Please be reminded of the following submission deadline:

📌 𝗦𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻
• Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers – August 1–15, 2026

📌 𝗡𝗼𝘁𝗶𝗰𝗲
• Taxpayers in areas affected by heavy rainfall due to the Southwest Monsoon are granted extensions of filing and payment deadlines. See RMC No. 89-2026 for details.

Ensure timely submission to avoid penalties, surcharges, and interest.

📢 𝗕𝗜𝗥 𝗧𝗔𝗫 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗔𝗟𝗘𝗥𝗧 – 𝗔𝗨𝗚𝗨𝗦𝗧 𝟭𝟱, 𝟮𝟬𝟮𝟲!

Please be reminded of the following registration, filing, and payment deadlines:

📌 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 (ORUS/Manual)
• Permanently Bound Loose-Leaf Books of Accounts, Invoices, and Other Accounting Records – Fiscal Year ending July 31, 2026

📌 𝗲𝗙𝗶𝗹𝗶𝗻𝗴 & 𝗣𝗮𝘆𝗺𝗲𝗻𝘁
• BIR Form 1702-RT/EX/MX – Fiscal Year ending April 30, 2026
• BIR Form 1707-A – Fiscal Year ending April 30, 2026
• BIR Form 1701Q and SAWT – Quarter ending June 30, 2026

📌 𝗲-𝗙𝗶𝗹𝗶𝗻𝗴 & 𝗲-𝗣𝗮𝘆𝗺𝗲𝗻𝘁
• BIR Forms 1601-C, 0619-E, and/or 0619-F – eFPS Filers under Group A, Month of July 2026

📌 𝗲-𝗣𝗮𝘆𝗺𝗲𝗻𝘁
• BIR Forms 1601-C, 0619-E, and/or 06 19-F – eFPS Filers under Groups E, D, C & B, Month of July 2026

📌 𝗡𝗼𝘁𝗶𝗰𝗲
• Taxpayers in areas affected by heavy rainfall due to the Southwest Monsoon are granted extensions of filing and payment deadlines. See RMC No. 89-2026 for details.

Ensure timely registration, filing, payment, and submission to avoid penalties, surcharges, and interest.

📢 𝗕𝗜𝗥 𝗧𝗔𝗫 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗔𝗟𝗘𝗥𝗧 – 𝗔𝗨𝗚𝗨𝗦𝗧 𝟭𝟯, 𝟮𝟬𝟮𝟲!

Please be reminded of the following filing deadline:

📌 𝗲-𝗙𝗶𝗹𝗶𝗻𝗴
• BIR Forms 1601-C, 0619-E, and/or 0619-F (eFPS Filers under Group C) – Month of July 2026

📌 𝗡𝗼𝘁𝗶𝗰𝗲
• Taxpayers in areas affected by heavy rainfall due to the Southwest Monsoon are granted extended filing and payment deadlines. Please refer to RMC No. 89-2026 for details.

Ensure timely filing to avoid penalties, surcharges, and interest.

📢 𝗕𝗜𝗥 𝗧𝗔𝗫 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗔𝗟𝗘𝗥𝗧 – 𝗔𝗨𝗚𝗨𝗦𝗧 𝟭𝟮, 𝟮𝟬𝟮𝟲!

Please be reminded of the following filing deadline:

📌 𝗲-𝗙𝗶𝗹𝗶𝗻𝗴
• BIR Forms 1601-C, 0619-E, and/or 0619-F (eFPS Filers under Group D) – Month of July 2026

📌 𝗡𝗼𝘁𝗶𝗰𝗲
• Taxpayers in areas affected by heavy rainfall due to the Southwest Monsoon are granted extended filing and payment deadlines. Please refer to RMC No. 89-2026 for details.

Ensure timely filing to avoid penalties, surcharges, and interest.

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 089-2026, extending the deadlines for filing tax returns, submitting required documents, and paying corresponding taxes due for taxpayers affected by continued heavy rainfall brought about by the Southwest Monsoon.

•The extension applies to affected taxpayers, BIR personnel, and Authorized Agent Banks (AABs) within the jurisdiction of specified Revenue District Offices (RDOs).
• The coverage encompasses affected RDOs in Metro Manila, Ilocos Sur, La Union, Pangasinan, Abra, Benguet, Mountain Province, Ifugao, Tarlac, Zambales, Subic Bay Freeport Zone, Bataan, Pampanga, Clark Freeport Zone, Bulacan, Rizal, Cavite, Batangas, and Mindoro.
• The statutory deadlines for tax returns, attachments, and payments originally due between August 10, 2026, and August 16, 2026, are extended until August 17, 2026.
• This circular is issued pursuant to Revenue Regulations No. 13-2024, following Office of the President Memorandum Circular No. 123 (s. 2026) upon the recommendation of the NDRRMC.
• If an extended due date falls on a holiday or non-working day, submission and filing shall be made on the next working day.

Source: Bureau of Internal Revenue

📢 𝗕𝗜𝗥 𝗧𝗔𝗫 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗔𝗟𝗘𝗥𝗧 – 𝗔𝗨𝗚𝗨𝗦𝗧 𝟭𝟬, 𝟮𝟬𝟮𝟲!

Please be reminded of the following filing, payment, and submission deadlines:

📌 𝗦𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻
• Sugar Cooperative & Sugar Refinery Reports

📌 𝗲-𝗦𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻
• Monthly e-Sales Report (CRM/POS Users – Odd TIN Ending)

📌 𝗲-𝗙𝗶𝗹𝗶𝗻𝗴 & 𝗣𝗮𝘆𝗺𝗲𝗻𝘁
• BIR Forms 1601-C, 0619-E, 0619-F (Non-eFPS Filers)
• BIR Forms 2200-M, 2200-C, 0620, 1600-VT/1600-PT, and 1606

📌 𝗲-𝗙𝗶𝗹𝗶𝗻𝗴 & 𝗲-𝗣𝗮𝘆𝗺𝗲𝗻𝘁
• BIR Forms 1600-VT/1600-PT and 1601-C (National Government Agencies)

Ensure timely filing, payment, and submission to avoid penalties, surcharges, and interest.

📢 𝗕𝗜𝗥 𝗧𝗔𝗫 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗔𝗟𝗘𝗥𝗧 – 𝗔𝗨𝗚𝗨𝗦𝗧 𝟴, 𝟮𝟬𝟮𝟲!

Please be reminded of the following submission deadlines:

📌 𝗦𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻
• All Transcript Sheets of Official Register Books (ORBs)

📌 𝗲-𝗦𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻
• Monthly e-Sales Report (CRM/POS Users – Even TIN Ending)

Ensure timely submission to avoid penalties, surcharges, and interest.

📢 𝗕𝗜𝗥 𝗧𝗔𝗫 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗔𝗟𝗘𝗥𝗧 – 𝗔𝗨𝗚𝗨𝗦𝗧 𝟱, 𝟮𝟬𝟮𝟲!

Please be reminded of the following filing, payment, and submission deadlines:

📌 𝗦𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻
• Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) – Month of July 2026

📌 𝗲-𝗙𝗶𝗹𝗶𝗻𝗴 & 𝗣𝗮𝘆𝗺𝗲𝗻𝘁 (𝗢𝗻𝗹𝗶𝗻𝗲/𝗠𝗮𝗻𝘂𝗮𝗹)
• BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) – Month of July 2026
• BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return for One-Time Transactions) – Month of July 2026

Ensure timely filing, payment, and submission to avoid penalties, surcharges, and interest.

📢 𝗕𝗜𝗥 𝗧𝗔𝗫 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗔𝗟𝗘𝗥𝗧 – 𝗔𝗨𝗚𝗨𝗦𝗧 𝟭, 𝟮𝟬𝟮𝟲!

Please be reminded of the following submission deadlines:

📌 𝗦𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻
• Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers (July 16–31, 2026)
• Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs (Fiscal Year beginning October 1, 2026)

Ensure timely submission to avoid penalties, surcharges, and interest.