BIR extends tax deadlines for earthquake-affected taxpayers in South Central Mindanao

Due to the recent earthquake in Sarangani and nearby provinces, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 062‑2026 on 9 June 2026, extending the deadline for the filing of tax returns, submission of attachments, and payment of the corresponding taxes due to 30 June 2026.

The extension applies to taxpayers registered under Revenue District Office (RDO) No. 110 – General Santos City and Sarangani and RDO No. 111 – South Cotabato, for the following tax types, whether the tax returns are filed through eFPS or non‑eFPS and whether the attachments are submitted electronically or manually:

A. Withholding tax

• BIR Form Nos. 1601‑C (Compensation), 0619‑E (Expanded), 0619‑F (Final), 0620 (Withdrawal from decedent deposits), 1606 (Real property transfers for non-capital assets), 1600‑VT (Value-added tax [VAT] withheld), 1600-WP (Winnings and prizes from racetrack), and 1600‑PT (Other percentage taxes withheld) for month ended 31 May 2026; and
• Monthly Alphalist of Payees for 31 May 2026.

B. VAT and percentage tax

• BIR Form Nos. 2550-Q (VAT), 2551-Q (percentage tax), and 2550-DS (VAT for nonresident digital service provider) for the quarter ended 31 May 2026; and
• Quarterly Summary Lists of Sales, Purchases and Importations for quarter ended 31 May 2026.

C. Excise tax

• BIR Form Nos. 2200‑M (metallic minerals) and 2200‑C (cosmetic procedures) for month ended 31 May 2026; and
• Monthly summary schedules for 31 May 2026.

D. One-Time Transactions (ONETT)

• BIR Form Nos. 1800 (Donor’s tax) and 1801 (Estate tax); and
• BIR Form Nos. 1706 (Capital gains tax for capital asset real property) and 1707 (Capital gains tax for unlisted shares of stock).

E. Income Tax

• BIR Form Nos. 1702-RT (Regular tax), 1702-EX (Exempt), 1702-MX (Mixed) for fiscal year ended 28 February 2026; and
• BIR Form No. 1707-A (annual return for capital gains tax for unlisted shares of stock) for fiscal year ended 28 February 2026.

F. Others

• Transcript sheets of official register books for month ended 31 May 2026;
• Refined sugar release reports for month ended 31 May 2026;
• List of buyers of sugar with VAT advance payment certificates for month ended 31 May 2026;
• Monthly e‑sales reports from cash register machines and point-of-sale systems for even and odd TIN groupings for 31 May 2026;
• Permanently bound loose-leaf books of accounts for fiscal year ended 31 May 2026; and,
• Sworn statement of manufacturer’s or importer’s volume of sales for alcohol, tobacco and sweetened beverage products for fiscal year ended 31 May 2026.

RMC No. 062-2026 is effective immediately. Please be guided accordingly.

Source:  

P&A Grant Thornton  

Certified Public Accountants  

P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd.

As published in SunStar Cebu, dated 25 June 2026