RMC No. 62-2026 — Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers Affected by the Recent Earthquake in Revenue Region No. 18 - South Central Mindanao Digest | Full Text

Bringing ln Revenues REPUBLIC OF THE PHILIPPINES BACONG for Nation-Building DEPARTMENT OF FINANCE P6{" $tr$fff,.i;i. BUREAU OF INTERNAL REVENUE 00000289 @ BUREAU OF INTERNAL REVENUE REC(JRDS MANA,6TMENT DIVISION 0I JUN 2026 .lune 9, 2C)26 H ADMTN UNIT.2 -hxlse EY: f, .-'.,----- .-- llr'! E : --.'f - 202 REVENUE MEMORANDUM CIRCUL.A,R NO. () 6 2 6 SUBJECT : Providing Extension of the Deadlirres for the Filing of '['ax Returns and Payment of the Corresponding Taxes Due Thereon, lncluding Submission of Required Documents for Taxpayers Affected by the Recent Earthquake in Revenue Region No. I8 - South Central Mindanao TO All Internal Revenue Officers and Others Concerned In accordance with Section 3 of Revenue Regulations No. 13-2024 for the extension in the filing of tax returns and payment of the con'esponding taxers due thereon, incl"rding submissic,n of required attachments, this Circular is being issued in order to provide assistance tc ta;pa;zers who were affected by the recent earthquake within the jurisdiction of Soutlr Central Mincana,l Region, vvhich caused substantial damage to business establishments, government offices, and vi.tal infrastructure, thereby disrupting normal business operations and limiting access to accounting recorCs. Relative thereto, the Bureau of Internal Revenue (EllR) is hereby exrtend_i:nri the deadline for the filing of tax returns and payment of the ccrresponding tuies due thereon, including submission of required attachments and to provide ample time for taxpayers and BIR Personnel uncler the following Revenue District Offices (RDOs) to comply with the statutory tax rleadlines: L Revenue District Office No. 1 10 - General Santos City and Sarangani 2. Revenue District Office No. l l l - South Cotabato Accordingly, this Circular shall extend the statutory deadlines for submissiorr anci/or filing of the following attachments and/or tax returns, as well as the paymerrt ,:f the corresponrllng taxes due. as specified below: BIR Forms/Returns I)ue Date E:rtended Due Date SUBMISSION All Transcript Sheets of Official Register Books (ORBs) lune 8,2026 Jt:Lne 30,2026 used by Dealer/ Manufacturers/ Toll Manufacturers/ Assemblers/ Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral products & Automobiles - Month of trlay 2026 BIR National Office Bldg., Senator Miriam Defensor-santiago Aven ue, Diliman, Quezon City Website: www. bi r.gov. ph Trunkline: 8981-7000 i 8929-7676

E-SUBMISSION June 8, 2026 June -]0, 2026 Monthly e-Sales Report for all Taxpayers using June i0,2426 J:u;rte 30,2026 CRM/POS and/or Other Similar Business Machines 00 0 00 2 B 3 whose last digit of 9-digit TIN is Even Number - Month \:7 /.4\ BUREAU ( IF INTERNAL REVENUE RecoRos t ,ANAGMENT DIVISION of lNday 2026 0e 2020 SUBMISSION ffi List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT made by each buyer appearing in the List by a Sugar Cooperative - Month of M:ay 2026 Information Return on Releases of Refined Sugar by the proprietor or Operator of a Sugar Refinery rr Miil - Month of l4ay 2026 e-SUBMISSION Monthly e-Sales Report for all Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number - Month of May 2026 eFILING & PAYMENT/REMITTANCE (Online/lVlanual) BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals - Month of l|vlay 2026 e-FILING & PAYMENT (Online/lVlanual) BIR Forms l60l-C (Monthly Remittance lteturn of Income Taxes Withheld on Compensation) anc /or 0619- E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes rMithheld) Non-eFPS Filers - Month of trlay 2026 BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed - Month of May 2026 BIR Form 1600-VT (Monthly Remittance lletum of Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and Monthly Alphalist cf Payees (MAP) - eFPS & Non-eFPS Filers - Month of lflay 2026 BIR Form 1606 (Withholding Tax Remittanr:e Return for Onerous Transfer of Real Property, Ot,rer Than Capital Asset Including Taxable and Exempt) - Month of M:ay 2026 A.) ri rlft Ulrlll'- ? ?Lol ph E:: _*-'lltrlc:

BIR Form 0620 (Monthly Remittance Form of Tax June i0,2026 "iLrne 30,2026 Withheld on the Amount Withdrawn liom the ft,,*r, ,,u0,n g,q Decedent's Deposit Account) - eFPS & Non-eFPS @ RECORDS Mr.l.t 'A9G'FAM,EpI'{T DIVISION Filers - Month of lday 2026 E I ffi n e-FILING & e-PAYMENT/REMITTANCE I tLh-ws* il--'l-r-drt/ t .' : -l:pt.."^ BIR Form 1600-VT (Monthly Remittance l(eturn of June i 1,2026 .fune 30,2026 Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and BIR Form l60l-C (Monthly Remittance Return of Income Taxes Witrheld on Compensation) - National Government Agencies (NGAs) - Month of llay 2026 e-FILING BIR Forms 1601-C (Monthly Remittance Iteturn of Income Taxes Withheld on Compensation) anclor 0619- E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group E - Month of May 2026 e-FILING BIR Forms 1601-C (Monthly Remittance Return of June i2,2A26 "Iune 30, 2026 Income Taxes Withheld on Compensation) anclor 0619- E (Monthly Remittance Form of Creditablc Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group D - Month of M:ay'2026 e-FILING BIR Forms l60l-C (Monthly Remittance Return of June r3,2426 ;lLrne 30, 2026 Income Taxes Withheld on Compensation) anc /or 0619- E (Monthly Remittance Form of Creditablc lncome Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group C - Month of May 2026 e-FILING BIR Forms 1601-C (Monthly Remittance Iieturn of )une .4,2026 Jvne 30,2026 lncome Taxes Withheld on Compensation) anclor 0619- E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group B - Month of D.Iay ?,026 REGISTRATION (Ontine thru ORUS or lV{anuat) )une ,5,2026 jtune 30,2026 Permanently Bound Loose-Leaf Bocks of Accounts/lnvoices and Other Accounting ltecords - Fiscal Year ending May 31,2026

e-FILING & PAYMENT (Online/lVlanual) June 1 5,2026 Jr,rne 30,2026 BIR Form I 702-RT/ 1 7 02-EX/ | 7 02-MX - Fisrcal Year June t6,2026 jt:ne 30,2(126 ending February 28,2026 June 1,-0,2026 "lr,rne .10, 2026 BIR Form 1707-A (Annual Capital Gains Tax Return June 25,2026 "lr.ne J0,2026 For Onerous Transfer of Shares of Stock Not Traded 00 0 00 2 8 3 6\.B:./URREECOARUDS : INTERNAL Through the Local Stock Exchange) - by Corporate OI ANAGEMENT REVENUE M DIVISION Taxpayers - Fiscal Year ending February 28,2026 ffi e-FILING & e-PAYMENT t0'/y BIR Forms 1601-C (Monthly Remittance ILeturn of Income Taxes Withheld on Compensation) anclor 0619- E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group A - Month of May 2026 e-PAYMENT BIR Forms l60l-C (Monthly Remittance l,l.eturn of Income Taxes Withheld on Compensation) and./or 0619- E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded)and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group B, C, D & E - Month of May 2026 SUBMISSION Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers - June l-15, 2026 e-FILING & PAYMENT (Online/lVlanual) BIR Form 1600-WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Racetrack Operators) - eFPS & Non-eFPS Filers - Monrh of Nlay 2026 SUBMISSION Quarterly Summary List of Sales/ Furchases/ - Importations by a VAT Registered Taxpayers Non- eFPS Filers - Fiscal Quarter ending tr.day 31,202G Sworn Statement of Manufacturer's or l-nporter,s Volume of Sales of each particular Brand o,. Alcohol Products, Tobacco Products and Sweetened Beverage Products - Fiscal Quarter ending }.{ay 31,2026 e-FILING & PAYMENT (Online/lVlanuat) BIR Form 2550Q (Quarterly Value-Added Tax Returrn) - eFPS & Non-eFPS Filers - Fiscal euarter ending NIay 31,2026

- BIR Form 2551Q (Quarterly Percentage Tax Returrr) June 25,2426 June 30,2026 ,lune 30, 2026 eFPS & Non-eFPS Filers - Fiscal Quarter ending lVlay 31,2026 BIR Form 2550-DS (Value-Added Tax (VA'l) Return for Nonresident Digital Service Provider) - Fiscal Quarter ending Nday 31,2026 e-FILING & PAYMENT (Online/lVlanual) One-Time Transactions (ONETT) - (BIR Form Nos. Deadlines falling fiom June 8,2026 I 800, 1 80 1, 1 706, 1707 , 1707 A) to June 29,2426 Payment of Applicable Taxes Using BIR Payment Form Deadlines starting from June 8,2026 0605 and Payment Form No. 0613 (Payment Form to June 29,2026 Under Tax Compliance Verification Drive/Tax Mapping) Taxpayers covered by this Circular shall not be subjected to the imposition of penalties, surcharges, and interest, provided that the concerned tax returns, payments, and subnrissicns are made within the extended period. Further, if the extended due dates fall on a holidal/ or non-v/orking da1', the filing, payment and submission contemplated herein shall be made on the next working cay. All internal revenue officers and employees are hereby enjoined to Ibllou,., obserue and give this Revenue Memorandum Circular as wide publicity as possible. This Circular shalltake effect immediatelv CHARLITO MARTIN R. ]VIE.\T) Comrn iss ioner of Internal Reven,u,: 000 00283 \:7 /,1.1}EUREAU OF INTERNAL REVENUE RECOR DS MAI',IAGEMENT DIVISION 0I JUN 2026 ffi A MIN UNIT.2 BY: TIME; 4'.04(1