
THE Bureau of Internal Revenue (BIR) has further extended the tax deadline to August 18, for areas affected by the southwest monsoon (habagat).
Under Revenue Memorandum Circular 95-2026 issued on Friday, the extension covers specified filing, payment, remittance, and submission requirements originally due from August 10 to 16, 2026, including applicable withholding tax returns, income tax returns, one-time transactions, and other obligations.
These include BIR offices located 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 new circular also expands the extension to taxpayers affected by 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,” Commissioner Charlito Martin Mendoza said.
The BIR also 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 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,” Mendoza said.

