Deadline for the Filing of 2025 Annual Income Tax Returns and Payment of the Corresponding Tax Due Thereon Including Submission of Required Attachments Extended until May 15, 2026
(Revenue Memorandum Circular No. 030-2026 issued on April 14, 2026)
This Tax Alert is issued to inform taxpayers of the extension of the filing of the 2025 Annual Income Tax Returns and payment of the corresponding taxes due thereon including the submission of required attachments.
In view of the issuance of Executive Order No. 110, s. 2026, declaring a State of National Energy Emergency and Authorizing 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 from April 15, 2026 to May 15, 2026.
Taxpayers may file their returns through the Bureau of Internal Revenue (BIR) electronic filing platforms and pay the corresponding taxes due thereon electronically in any of the available electronic payment platforms and manually to the nearest Authorized Agent Banks, notwithstanding the covered jurisdiction of the Revenue District Office.