BIR moves Habagat-hit tax deadlines to Aug. 17

MANILA — The Bureau of Internal Revenue has extended specified tax deadlines in areas affected by heavy monsoon rains, giving covered taxpayers until Monday, Aug. 17, 2026, to comply without penalties.

Revenue Memorandum Circular No. 89-2026 covers statutory deadlines originally falling from Aug. 10 to 16.

The relief allows affected taxpayers to prioritize their safety while avoiding penalties caused by weather-related office closures, disrupted transportation, power interruptions or limited access to banking and internet services.

The extension is not nationwide or applicable to every tax obligation, making it important for taxpayers to verify whether their revenue district and particular deadline are included.

The circular covers 58 BIR offices and units, consisting of 53 regular Revenue District Offices and five Large Taxpayer Audit and Excise Divisions.

It applies to specified tax filings, payments, remittances, registration requirements and mandatory submissions enumerated in the circular.

Covered transactions may be completed through electronic filing, electronic payment, the Electronic Filing and Payment System, or manual channels.

Internal Revenue Commissioner Charlito Martin R. Mendoza said the extension reflects the agency’s commitment to placing taxpayers’ welfare at the center of its decisions.

“We recognize the difficulties brought about by the prevailing weather conditions. We are giving our affected taxpayers additional time so they can prioritize their safety this week and comply with their tax obligations without having to worry about penalties.”

The BIR also issued Bank Bulletin No. 2026-09 directing authorized agent banks to accept applicable tax returns and payments from taxpayers under the affected RDOs until Aug. 17.

Returns and payments accepted under the bulletin will not incur the corresponding penalties.

RMC No. 89-2026 was issued pursuant to Memorandum Circular No. 123 dated Aug. 9, 2026.

The Office of the President issued Memorandum Circular No. 123 upon the recommendation of the National Disaster Risk Reduction and Management Council.

The presidential circular allowed government offices in Metro Manila and 15 provinces to adopt work-from-home arrangements on Aug. 10 because of continued heavy rainfall brought by the southwest monsoon, locally known as Habagat.

Taxpayers should check the complete list of covered RDOs and Large Taxpayer divisions before relying on the extension.

They should also confirm that their particular filing, payment, remittance, registration or submission deadline is among those moved to Aug. 17.

The complete terms and list of covered offices are available in ⁠RMC No. 89-2026 and on the ⁠BIR’s 2026 Revenue Memorandum Circulars page.