RMC No. 89-2026: Tax compliance deadlines extended for taxpayers in areas affected by southwest monsoon

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 89-2026 on 10 August 2026, extending the deadlines for the filing of tax returns, payment of taxes, and submission of required documents for taxpayers within the jurisdiction of Revenue District Offices (RDOs) affected by the continuing heavy rainfall caused by the southwest monsoon. The extension follows Memorandum Circular No. 123, Series of 2026, issued by the Office of the President upon the recommendation of the National Disaster Risk Reduction and Management Council (NDRRMC), which authorized work-from-home arrangements in the affected areas.

The extension applies exclusively to taxpayers registered with the affected RDOs, including those in Metro Manila and various provinces in Luzon, namely Ilocos Sur, La Union, Pangasinan, Abra, Benguet, Ifugao, Mountain Province, Bataan, Bulacan, Pampanga, Tarlac, Zambales, Cavite, Batangas, Rizal, Occidental Mindoro, and Oriental Mindoro. Taxpayers outside these jurisdictions remain subject to the regular statutory filing, payment, and submission deadlines.

To provide taxpayers and BIR personnel sufficient time to comply with their obligations, deadlines falling from 10 August to 16 August 2026 have been extended until 17 August 2026. This extension covers the filing of tax returns, payment of taxes due, and submission of supporting documents required under existing tax regulations.

Among the key tax obligations covered by the extension are:

• Monthly withholding tax returns and remittances (BIR Forms 1601-C, 0619-E and 0619-F);
• Monthly VAT and percentage tax withholding returns (BIR Forms 1600-VT and 1600-PT);
• Quarterly Income Tax Return for individuals, estates and trusts (BIR Form 1701Q) for the quarter ended 30 June 2026;
• Corporate income tax returns (BIR Form 1702-RT/EX/MX) for fiscal year ending 30 April 2026;
• Excise tax returns and related reports;
• Registration of permanently bound loose-leaf books of accounts, invoices and other accounting records;
• One-Time Transactions (ONETT) using BIR Forms 1800, 1801, 1706, 1707 and 1707-A;
• Payments using BIR Forms 0605 and 0613;
• Monthly e-sales reports required from taxpayers using cash register machines, point-of-sale systems and similar business machines; and
• Industry-specific reports, including sugar industry information returns.

The BIR further clarified that if the extended deadline falls on a holiday or a non-working day, the filing, submission or payment may be made on the next working day. 

RMC No. 89-2026 took 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 27 August 2026