
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…

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.
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.
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:
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.
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 / Requirement | Description |
|---|---|
| 1601-C, 0619-E, 0619-F | Monthly remittance returns for withholding taxes, across eFPS Groups A through E and Non-eFPS filers |
| Monthly e-Sales Report | For 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 |
| 0620 | Monthly remittance of tax withheld on amounts withdrawn from a decedent’s deposit account, eFPS and Non-eFPS filers |
| 1606 | Withholding tax remittance for onerous transfer of real property other than a capital asset, including taxable and exempt transactions |
| 1600-VT, 1600-PT + MAP | Monthly VAT and percentage tax returns, with the Monthly Alphalist of Payees |
| 2200-M, 2200-C | Excise tax returns and related summaries |
| 1702 | Annual Income Tax Return, fiscal year ending April 30, 2026 |
| 1707-A | For corporate taxpayers, same fiscal year |
| 1701Q + SAWT | Quarterly Income Tax Return and Summary Alphalist of Withholding Taxes, quarter ending June 30, 2026 |
| Loose-Leaf Books Registration | Permanently bound loose-leaf books of accounts, fiscal year ending July 31, 2026 |
| 1800, 1801, 1706, 1707, 1707-A | One-Time Transactions (ONETT) |
| 0605, 0613 | Payment forms, including those tied to ongoing Tax Compliance Verification Drive/Tax Mapping activities |
| Sugar Reports + Stockbroker Return | Sugar-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.
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:
| RDO No. | Coverage |
|---|---|
| 24 | Valenzuela City |
| 26 | Malabon City and Navotas City |
| 27 | Caloocan City |
| 28 | Novaliches |
| 29 | Tondo–San Nicolas |
| 30 | Binondo |
| 31 | Sta. Cruz |
| 32 | Quiapo–Sampaloc–San Miguel–Sta. Mesa |
| 33 | Intramuros–Ermita–Malate |
| 34 | Paco–Pandacan–Sta. Ana–San Andres |
| 38 | North Quezon City |
| 39 | South Quezon City |
| 40 | Cubao |
| 41 | Mandaluyong City |
| 42 | San Juan City |
| 43 | Pasig City |
| 44 | Taguig City and Pateros |
| 45 | North Rizal and Marikina City |
| 47 | East Makati City |
| 48 | West Makati City |
| 49 | North Makati City |
| 50 | South Makati City |
| 51 | Pasay City |
| 52 | Parañaque City |
| 53A | Las Piñas City |
| 53B | Muntinlupa City |
| 116 | Regular LT Audit Division I |
| 121 | LT Excise Division I |
| 124 | LT Excise Division II |
| 125 | Regular LT Audit Division II |
| 126 | Regular LT Audit Division III |
| RDO No. | Coverage |
|---|---|
| 2 | Ilocos Sur |
| RDO No. | Coverage |
|---|---|
| 3 | La Union |
| 4 | Central Pangasinan |
| 5 | West Pangasinan |
| 6 | East Pangasinan |
| RDO No. | Coverage |
|---|---|
| 7 | Abra |
| 8 | Baguio City |
| 9 | Benguet |
| 10 | Mountain Province |
| 12 | Ifugao |
| RDO No. | Coverage |
|---|---|
| 17A | South Tarlac |
| 17B | North Tarlac |
| 18 | Zambales |
| 19 | Subic Bay Freeport Zone |
| 20 | Bataan |
| 21A | North Pampanga |
| 21B | South Pampanga |
| 21C | Clark Freeport and Special Economic Zone (CFEZ) |
| 25A | West Bulacan |
| 25B | East Bulacan |
| RDO No. | Coverage |
|---|---|
| 37 | Occidental Mindoro |
| 46 | South Rizal |
| 54A | East Cavite |
| 54B | West Cavite |
| 58 | West Batangas |
| 59 | East Batangas |
| 63 | Oriental Mindoro |
| Original Deadline | First Extension (RMC 089-2026) | Final Extension (RMC 095-2026) |
|---|---|---|
| August 10, 2026 | August 17, 2026 | August 18, 2026 |
| August 11, 2026 | August 17, 2026 | August 18, 2026 |
| August 13, 2026 | August 17, 2026 | August 18, 2026 |
| August 14, 2026 | August 17, 2026 | August 18, 2026 |
| August 15, 2026 | August 17, 2026 | August 18, 2026 |
| ONETT & Tax Mapping deadlines, Aug 10–16, 2026 | August 17, 2026 | August 18, 2026 |
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.
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.
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