BIR extends tax deadlines to August 18

MANILA — The Bureau of Internal Revenue has extended specified tax filing, payment, remittance, registration and submission deadlines to Aug. 18, 2026, for taxpayers in areas affected by the southwest monsoon and those unable to comply because of technical problems with the eBIRForms Offline Package.

The additional time gives affected individuals and businesses relief from penalties when severe weather or government technology problems prevent them from meeting tax obligations on schedule.

The extension is particularly important for taxpayers whose deadlines fell during disruptions beyond their control, allowing them to comply without incurring additional financial costs from penalties.

The BIR issued the extension through Revenue Memorandum Circular No. 95-2026.

For taxpayers previously covered by RMC No. 89-2026, deadlines that had already been extended to Aug. 17 were moved one more day to Aug. 18.

RMC No. 89-2026 covered taxpayers in areas affected by heavy rainfall brought by the southwest monsoon, or Habagat.

The new circular also expanded the relief to taxpayers affected by the technical unavailability of the eBIRForms Offline Package.

Covered taxpayers experiencing eBIRForms problems were likewise given until Aug. 18 to comply with specified obligations without corresponding penalties.

“We recognize the difficulties faced by taxpayers affected by the rains, as well as those who are unable to comply because of the technical issues with eBIRForms. We are giving them additional time to complete their tax obligations without penalty,” Commissioner Charlito Martin R. Mendoza said.

The extension covers specified filing, payment, remittance and submission requirements originally due from Aug. 10 to 16, 2026.

These include applicable withholding tax returns, income tax returns, one-time transactions, or ONETT, and other obligations enumerated in RMC No. 95-2026.

The relief also covers specified registration and document-submission requirements falling within the affected period.

The BIR separately issued Bank Bulletin No. 2026-10 directing authorized agent banks to accept covered tax returns and payments until Aug. 18 without corresponding penalties.

The bank directive applies to taxpayers covered by the Habagat-related extension and those affected by the unavailability of the eBIRForms Offline Package.

Authorized agent banks serve as government-accredited collection channels where taxpayers can settle applicable BIR obligations.

The BIR clarified that taxpayers required to use the Electronic Filing and Payment System, or eFPS, who are not covered by RMC No. 89-2026 are excluded from the extension.

Those taxpayers must continue using eFPS to file their returns and pay taxes due under their regular deadlines.

The distinction means the Aug. 18 extension is targeted relief rather than a blanket nationwide postponement of all tax deadlines.

“We remind covered taxpayers to complete their filing and payment requirements by August 18. At the same time, we assure taxpayers that when circumstances beyond their control make compliance difficult, the BIR will continue to respond reasonably and give them a fair opportunity to comply,” Commissioner Mendoza said.

The extension reflects the BIR’s practice of adjusting compliance deadlines when natural disasters, severe weather or disruptions to government filing systems materially affect taxpayers’ ability to meet statutory requirements.

For affected households and businesses, the one-day extension can help prevent penalties arising from circumstances unrelated to their willingness or capacity to pay their taxes.