RMC NO. 30-2026 — Extension of the deadline for the Filing of 2025 Annual Income Tax Returns and Payment of the Corresponding Taxes Due Thereon Including Submission of Required Attachments Digest | Full Text

REPUBLIC OF TT{E PHILIPPINES DEPARTMENT OF FINANCE BIIREAU OX' INTERNAL REVEIYT]E BAOOXG National Office Building PIL'P'NAS QuezonCity Bringing ln Revenues { APR I 2020 for Nation-building - 2026 REYENUE MEMORANDUM CIRCULAR NO. 0 3 0 SUBJECT : Extension of the deadline for the Filing of 2025 Annual Income Tax Returns and Payment of the Corresponding Taxes Due Thereon Including Submission of Required Attrachments TO All Internal Revenue Offtcers and Others Concerned In view of the issuance of Executive Order No. ll0, s. 2026, declaring a State of National Energy Emergency and Authorizing the Unified Package for Livelihoods, lndustry, Food, and Transport, and in order to give ta:rpayers additional time to properly file their 2025 Annual lncome Tax Returns, poy the corresponding ta<es due t]rereon, and submit the required attachments without the imposition of penalties, particularly at a time when the effects of rising oil prices are being felt, this Circular is hereby issued to extend the deadline for such filing, payment, and submission from April 15, 2026to Mav 15.2026. Tanpayers may file their returns through the Bureau of Internal Revenue (BIR) electonic frling platforms and pay the corresponding taxes due thereon electronically in any of the available electonic payment platforms and manually to the nearest Authorized Agent Banks, notwithstanding the covered jurisdiction of the Revenue Distict Office. All intemd revenue officers and employees are hereby enjoined to follow, observe and give this Revenue Memorandnm Circular as wide publicity as possible. CHARLITO MARTIN R. Commissioner of Internal Revenue 000000 69 /A\BUREAU OF INTERNAL REVENUE MAN^GFMENI DIVISION E7 RECORDS APR 1 4 2026 MIN UNIT. 1 7 BY: TIME: J-l