THE Bureau of Internal Revenue (BIR) has extended payment, filing and other tax deadlines to Aug. 17 in areas affected by heavy rains from the southwest monsoon or habagat.
Under Revenue Memorandum Circular (RMC) 89-2026, specified statutory deadlines falling within Aug. 10 to 16 will be moved to Monday, Aug. 17, giving affected taxpayers additional time to comply with their tax obligations without incurring penalties.
“We recognize the difficulties brought about by the prevailing weather conditions,” BIR Commissioner Charlito Martin Mendoza said in a statement.
“We are giving our affected taxpayers additional time so they can prioritize their safety this week and comply with their tax obligations without having to worry about penalties,” he added.
The extension covers taxpayers under 58 BIR offices and units affected by the continued heavy rainfall, including 53 regular revenue district offices (RDOs) and five large taxpayer audit and excise divisions.
These include RDOs in Metro Manila as well as revenue offices in Ilocos Sur, La Union, Pangasinan, Abra, Apayao, Benguet, Ifugao, Kalinga, Mountain Province, Bataan, Bulacan, Pampanga, Tarlac, Zambales, Cavite, Batangas, Rizal and Mindoro.
Among the Metro Manila offices covered are the RDOs serving Valenzuela, Malabon and Navotas; Caloocan, Novaliches, Tondo-San Nicolas, Binondo, Sta. Cruz, Quiapo-Sampaloc-San Miguel-Sta. Mesa, Intramuros-Ermita-Malate, Paco-Pandacan-Sta. Ana-San Andres, North and South Quezon City, Cubao, Mandaluyong, San Juan, Pasig, Taguig and Pateros, North Rizal and Marikina, Makati, Pasay, Parañaque and Muntinlupa.
The extension also covers several large taxpayer and excise tax divisions, including the Regular Large Taxpayer Audit Divisions I, II and III and Large Taxpayer Excise Divisions I and II.
The BIR said the extension would apply to specified tax filings, payments, remittances, registrations and required submissions due during the covered period.
These may be completed through the BIR’s electronic and manual channels, including e-Filing, e-Payment, the Electronic Filing and Payment System (eFPS) and manual filing and payment, depending on the applicable tax requirement.
The BIR stressed that the relief applied only to specific tax deadlines and affected offices enumerated in RMC 89-2026.
Taxpayers were advised to check the circular for the complete list of covered RDOs and large taxpayer divisions and to determine which particular filing, payment, remittance, registration or submission deadlines were covered.
The BIR also issued Bank Bulletin 2026-09 directing its authorized agent banks to accept applicable tax returns and payments from taxpayers under the affected RDOs until Aug. 17.
It said payments covered by the bulletin may be made without the corresponding penalties, consistent with the deadline extension granted under RMC 89-2026.
