BIR Extends 2025 Annual Income Tax Return (AITR) Filing Deadline

The Bureau of Internal Revenue (BIR) has officially extended the deadline for filing the 2025 Annual Income Tax Return (AITR) from April 15 to May 15, 2026. This was formalized through Revenue Memorandum Circular (RMC) No. 30-2026, issued on April 14, 2026. Here’s what every Philippine taxpayer and business needs to know.

What Is RMC No. 30-2026?

The BIR issued RMC No. 30-2026 in response to Executive Order No. 110, Series of 2026, which declared a State of National Energy Emergency. Citing the economic pressures being felt by taxpayers — particularly due to rising oil prices — the BIR granted additional time to properly file returns, pay taxes due, and submit required attachments, all without the imposition of penalties.

In short: the original April 15 deadline now moves to May 15, 2026.

Who Does This Apply To?

This extension covers all taxpayers required to file their 2025 Annual Income Tax Return, including:

• Individual taxpayers (employees, self-employed, mixed-income earners)
• Corporations and partnerships filing on a calendar year basis
• Any taxpayer with required attachments due alongside the AITR

What Is Extended?

The extension covers three things:

1. Filing of the 2025 Annual Income Tax Return
2. Payment of the corresponding income taxes due
3. Submission of required attachments (e.g., Audited Financial Statements via eAFS)

All three now share the same new deadline: May 15, 2026.

How Can You File and Pay?

The BIR confirmed that the standard filing and payment channels remain available under the extension:

• Electronic filing via eFPS (for mandated and enrolled taxpayers) or the Offline eBIRForms Package v7.9.5 (for non-eFPS taxpayers)
• Electronic payment through any available e-payment platform
• Manual payment at the nearest Authorized Agent Bank (AAB), regardless of your Revenue District Office (RDO) jurisdiction so you don’t need to go to your assigned RDO

This “file and pay anywhere” flexibility is particularly helpful for businesses and individuals navigating the current cost pressures.

Key Takeaway for PH Businesses

For local businesses, this one-month extension is a meaningful window. It gives your accounting team additional time to:

• Finalize your financial statements and have them audited if required
• Reconcile quarterly income tax payments against the annual tax due
• Ensure all attachments are complete and accurately submitted via eAFS
• Double-check your AITR form selection in line with RMC No. 20-2026 guidelines

If you’re still working through your books or waiting on final numbers from your accountant, this extension provides that extra breathing room. But don’t treat it as an excuse to delay. May 15 will come quickly.

How CloudCFO Can Help

At CloudCFO, we help businesses across the Philippines stay on top of their BIR compliance, from AITR preparation and e-filing to attachment submission and tax advisory.

Whether you’re a business owner trying to make sense of the latest BIR issuances, or a founder who simply wants to make sure everything is filed correctly and on time, our team is ready to support you.

Get in touch with CloudCFO today and let us handle the compliance complexities, so you can focus on growing your business.