RMC No. 30‑2026: Deadline for the filing of 2025 Annual Income Tax Returns and payment of the corresponding tax due thereon extended until 15 May 2026

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 30‑2026 on 14 April 2026, extending the deadline for the filing of the 2025 Annual Income Tax Returns (AITRs), the payment of the corresponding income taxes due thereon, and the submission of required attachments from 15 April 2026 to 15 May 2026.

In view of the issuance of Executive Order No. 110, series of 2026, declaring a State of National Energy Emergency and authorising the Unified Package for Livelihoods, Industry, Food, and Transport, and in order to give taxpayers additional time to properly file their 2025 Annual Income Tax Returns, pay the corresponding taxes due thereon, and submit the required attachments without the imposition of penalties, particularly at a time when the effects of rising oil prices are being felt, the deadline for such filing, payment, and submission is extended.

Taxpayers may file their returns through the BIR electronic filing platforms and pay the corresponding taxes due thereon electronically through any of the available electronic payment platforms, or manually with the nearest Authorized Agent Banks, notwithstanding the covered jurisdiction of the Revenue District Office.

RMC No. 30‑2026 takes effect immediately upon issuance.

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 22 April 2026