Taxes
August 10, 2026
Philippines

BIR Pushes Tax Filing Deadline to August 18, 2026 After Second Southwest Monsoon Extension

Updated to reflect RMC No. 095-2026 and the August 18 deadline. This post originally covered RMC No. 089-2026 and the August 17 deadline. If your business sits within one of the Revenue District Offices (RDOs) listed below, your BIR deadline has now moved…

BIR Pushes Tax Filing Deadline to August 18, 2026 After Second Southwest Monsoon Extension
August 17, 2026
Updated to reflect RMC No. 095-2026 and the August 18 deadline. This post originally covered RMC No. 089-2026 and the August 17 deadline.

If your business sits within one of the Revenue District Offices (RDOs) listed below, your BIR deadline has now moved twice, and it’s not August 17 anymore.

On August 10, 2026, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 089-2026, extending statutory deadlines for filing tax returns, paying taxes due, and submitting required documents to August 17, 2026, for taxpayers and Authorized Agent Banks (AABs) registered under RDOs affected by the continued heavy rainfall brought about by the Southwest Monsoon.

As the rains persisted, the BIR followed up on August 14, 2026 with RMC No. 095-2026, pushing that same deadline one more day to August 18, 2026.

Why the Extension Was Issued

The circular was issued pursuant to Section 3 of Revenue Regulations No. 13-2024, following 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) on August 9, 2026. That memorandum authorized work-from-home arrangements across affected areas due to the ongoing heavy rains.

In response, the BIR gave both taxpayers and its own personnel extra time to comply with statutory tax deadlines that would otherwise have fallen due during the height of the disruption.

Extended Again: RMC No. 095-2026 Moves the Deadline to August 18

The rains didn’t let up. By mid-August, the enhanced Southwest Monsoon, combined with tropical cyclones Luis and Maymay, had affected more than 4.1 million people nationwide, according to the National Disaster Risk Reduction and Management Council (NDRRMC). In response, BIR Commissioner Charlito Martin Mendoza announced a further one-day extension, formalized as RMC No. 095-2026, moving the same set of deadlines from August 17 to August 18, 2026.

RMC No. 095-2026 also does two more things worth flagging:

  • It widens coverage to a second group of taxpayers. Those who were unable to file or pay on time because of technical issues with the eBIRForms Offline Package, regardless of RDO.
  • It does not widen coverage to everyone. Taxpayers required to use the Electronic Filing and Payment System (eFPS) who were not already covered under RMC No. 089-2026 remain excluded. If that’s you, you still need to file and pay through eFPS on the original schedule.

The BIR also issued a companion Bank Bulletin directing Authorized Agent Banks to accept covered tax returns and payments through August 18, 2026 without penalty, for both the monsoon-affected taxpayers and those hit by the eBIRForms outage.

What’s Covered

The extension applies to filing, e-filing, payment, e-payment, submission, e-submission, and registration deadlines that originally fell between August 10 and August 16, 2026, all now due on August 18, 2026 per RMC No. 095-2026 (originally August 17, 2026 under RMC No. 089-2026). Here’s the breakdown:

BIR Form / RequirementDescription
1601-C, 0619-E, 0619-FMonthly remittance returns for withholding taxes, across eFPS Groups A through E and Non-eFPS filers
Monthly e-Sales ReportFor all taxpayers using CRM/POS or other similar business machines whose 9-digit TIN’s last digit is an odd number
1600-VT, 1600-PT, 1601-C (NGAs)Monthly remittance returns for VAT, other percentage taxes withheld, and income taxes withheld on compensation, specifically for National Government Agencies
0620Monthly remittance of tax withheld on amounts withdrawn from a decedent’s deposit account, eFPS and Non-eFPS filers
1606Withholding tax remittance for onerous transfer of real property other than a capital asset, including taxable and exempt transactions
1600-VT, 1600-PT + MAPMonthly VAT and percentage tax returns, with the Monthly Alphalist of Payees
2200-M, 2200-CExcise tax returns and related summaries
1702Annual Income Tax Return, fiscal year ending April 30, 2026
1707-AFor corporate taxpayers, same fiscal year
1701Q + SAWTQuarterly Income Tax Return and Summary Alphalist of Withholding Taxes, quarter ending June 30, 2026
Loose-Leaf Books RegistrationPermanently bound loose-leaf books of accounts, fiscal year ending July 31, 2026
1800, 1801, 1706, 1707, 1707-AOne-Time Transactions (ONETT)
0605, 0613Payment forms, including those tied to ongoing Tax Compliance Verification Drive/Tax Mapping activities
Sugar Reports + Stockbroker ReturnSugar-related submissions and the Consolidated Return of Stockbroker Transactions, August 1–15, 2026

If any of the newly extended due dates falls on a holiday or non-working day, filing shifts to the next working day.

Which RDOs Are Covered

The extension applies throughout the areas affected by the Southwest Monsoon and associated typhoons. Here’s the full list, organized by region for easier reference:

1. Metro Manila

RDO No.Coverage
24Valenzuela City
26Malabon City and Navotas City
27Caloocan City
28Novaliches
29Tondo–San Nicolas
30Binondo
31Sta. Cruz
32Quiapo–Sampaloc–San Miguel–Sta. Mesa
33Intramuros–Ermita–Malate
34Paco–Pandacan–Sta. Ana–San Andres
38North Quezon City
39South Quezon City
40Cubao
41Mandaluyong City
42San Juan City
43Pasig City
44Taguig City and Pateros
45North Rizal and Marikina City
47East Makati City
48West Makati City
49North Makati City
50South Makati City
51Pasay City
52Parañaque City
53ALas Piñas City
53BMuntinlupa City
116Regular LT Audit Division I
121LT Excise Division I
124LT Excise Division II
125Regular LT Audit Division II
126Regular LT Audit Division III

2. Ilocos Sur

RDO No.Coverage
2Ilocos Sur

3. La Union and Pangasinan

RDO No.Coverage
3La Union
4Central Pangasinan
5West Pangasinan
6East Pangasinan

4. Abra, Apayao, Benguet, Ifugao, Kalinga, Mountain Province

RDO No.Coverage
7Abra
8Baguio City
9Benguet
10Mountain Province
12Ifugao

5. Bataan, Bulacan, Pampanga, Tarlac, Zambales

RDO No.Coverage
17ASouth Tarlac
17BNorth Tarlac
18Zambales
19Subic Bay Freeport Zone
20Bataan
21ANorth Pampanga
21BSouth Pampanga
21CClark Freeport and Special Economic Zone (CFEZ)
25AWest Bulacan
25BEast Bulacan

6. Cavite, Batangas, Rizal, and Mindoro

RDO No.Coverage
37Occidental Mindoro
46South Rizal
54AEast Cavite
54BWest Cavite
58West Batangas
59East Batangas
63Oriental Mindoro

Key Dates at a Glance

Original DeadlineFirst Extension (RMC 089-2026)Final Extension (RMC 095-2026)
August 10, 2026August 17, 2026August 18, 2026
August 11, 2026August 17, 2026August 18, 2026
August 13, 2026August 17, 2026August 18, 2026
August 14, 2026August 17, 2026August 18, 2026
August 15, 2026August 17, 2026August 18, 2026
ONETT & Tax Mapping deadlines, Aug 10–16, 2026August 17, 2026August 18, 2026

What This Means for Your Business

If you’re registered under any of the RDOs above, you effectively have until August 18, 2026 to file and pay without incurring penalties for the returns and forms listed in RMC Nos. 089-2026 and 095-2026. If you were unable to file because of the eBIRForms Offline Package issue, the same August 18 deadline applies to you regardless of RDO.

If your RDO isn’t on the list and you’re required to use eFPS, your original deadlines still apply. This extension is location- and circumstance-specific, not a relief to every businesses.

As always with weather-related extensions, keep your stamped/received copies and payment confirmations on hand in case of any dispute over timeliness, and check the BIR website for any follow-on issuance if the monsoon situation continues to develop.

Need Help Sorting Out Your Filings?

Deadline extensions are helpful, but they also mean shifted priorities across your books, especially if you’re juggling multiple RDOs or catching up on delayed submissions.

If you want a second pair of eyes on your compliance calendar or just want someone else to handle the filing scramble, get in touch with CloudCFO. We help SMEs stay on top of BIR requirements so surprises like this don’t turn into penalties.

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