(Revenue Memorandum Circular Nos. 89-2026 and 95-2026 issued on August 14, 2026)
This Tax Alert is issued to inform affected taxpayers of the extension of the deadlines for the filing of tax returns and payment of corresponding taxes due thereon, including the submission of required documents for taxpayers due to the effects of the Southwest Monsoon and unavailability of the eBIRForms Offline Package.
Covered taxpayers:
- Taxpayers registered with Revenue District Offices (RDOs) located in Metro Manila, Ilocos Sur, La Union, Pangasinan, Abra, Apayao, Benguet, Ifugao, Kalinga, Mountain Province, Bataan, Bulacan, Pampanga, Tarlac, Zambales, Cavite, Batangas, Rizal, and Mindoro
- Taxpayers affected by the unavailability of the eBIRForms Offline Package
Taxpayers who are mandated to use the Electronic Filing and Payment System (eFPS) not identified in RMC No. 089-2026 are not covered by this extension and shall still utilize the eFPS in the filing of tax returns and payment of tax dues.
Extended Deadlines:

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