RMC No. 12-2026 — Provides extension of deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers under the jurisdiction of Revenue District Office No. 101 — Lanao del Norte that were affected by Tropical Storm "Basyang".

REPUBLIC OF THE PHILIPPINES

Bringing In Revenues for Nation-building BUREAU OF INTERNALREVENUE DEPARTMENT OF FINANCE National Office Building Quezon City February 10,2026 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO. 012-2026

SUBJECT Providing Extension of the Deadlines for the Filing of Tax Returns and

Submission of Required Documents for Taxpayers Under the Jurisdiction of Revenue District Office No.101- Lanao del Norte that were Affected by Tropical Storm Basyang Payment of the Corresponding Taxes Due Thereon, Including

TO All Internal Revenue Officers and Others Concerned

the extension of the filing of returns and the payment of the corresponding taxes due thereon In accordance with Section 3 of Revenue Regulations No.13-2024,which provides for

including submission of required documents, this Circular is being issued in order to provide relief to taxpayers,taking into account the Sangguniang Panlungsod of Iligan City Resolution No.26-101 dated February 6,2026,which declared Iligan City under a State of Calamity due to extensive damage caused by widespread flooding brought by Tropical Storm Basyang Said flooding resulted substantial damage to business establishments, government offices, and vital infrastructure, thereby disrupting normal business operations and limiting access to accounting records.

Relative thereto. the Bureau of Internal Revenue (BIR is hereby extending the

of required documents and to provide ample time for taxpayers and BIR Personnel under deadline for the filing of tax returns and the payment of taxes due thereon, including submission

Revenue District Office No. 101- Lanao del Norte, to comply with the statutory tax deadlines.

filing of the following documents and/or returns, as well as the payment of the corresponding taxes, as specified below: Accordingly, this Circular shail extend the statutory deadlines for submission and/or

SUBMISSION BIR Forms/Returns Due Date Extended Due Date

President of the National Home Mortgage Finance Corporation (NHMFC)-Month of January 2026 Summary Report of Certification issued by the February 5, 2026 February 27, 2026

e-FILING & PAYMENT (Online/Manual)

Declaration/Return) - Month of January 2026 BIR Form 2000 (Monthly Documentary Stamp Tax February 5,2026 February 27,2026

@RugeAS rANAGrMen eveNen C

FEB 13 2026

BY ADMIN UNIT-1 LN TIME 3:04Am

BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One-Time Transactions) -- Month of January 2026

SUBMISSION

Mineral Products & Automobiles Month of January 226 All Transcript Sheets of Official Register Books (ORBs) Products, Tobacco Products, Petroleum Products, Non- Essential Goods, Sweetened Beverage Products, used Manufacturers/Assemblers/Importers by Dealers/ Manufacturers/Toll of Alcohol February 8,2026 February 27, 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 Even Number Month of January 2026 February 8, 2026 February 27, 2026

SUBMISSION

buyer appearing in the List by a Sugar Cooperative - List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT made by each Month of January 2026

Month of January 2026 Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill -

e-SUBMISSION

Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose Iast digit of 9-digit TIN is Odd Number Month of January 2026

e-FILING & PAYMENT/REMITTANCE (Online/Manual) February 10, 2026 February 27, 2026

of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals -Month of January 2026 BIR Form 2200-M Excise Tax Return for the Amount

e-FILING& PAYMENT (Online/Manual)

Income Taxes Withheld on Compensation and/or 0619- Taxes Withheld-Expanded and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld Non-eFPS Filers -Month of January 2026 BIR Forms 1601-C (Monthly Remittance Return of E (Monthly Remittance Form of Creditable Income ER BUREAU OFiINTERNALREVENUE RECORDS MANAGEMENT DIVISION o FEB 0 R BCA L 3 2026

BIR Form 2200-C (Excise Tax Return for Cosmetic BY ADMINUNIT TIME 6:071m

Procedures Performed - Month of January 2026 Procedures with Monthly Summary of Cosmetic

2

(MAP)-eFPS&Non-eFPS Filers-Month of January 2026 BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax and/or 1600-PT (Other Percentage Taxes Withheld and Monthly Alphalist of Payees

for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt-Month of January 2026 BIR Form 1606 (Withholding Tax Remittance Return

BIR Form 0620 (Monthly Remittance Form of Tax Decedent's Deposit Account- eFPS & Non-eFPS Filers -- Month of January 2026 Withheid on the Amount Withdrawn from the

e-FILING & e-PAYMENT/REMITTANCE

Remittance Return of Income Taxes Withheid on (NGAs)-Month of January 2026 BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Compensation).NationalGovernment Agencies

e-FILING

Income Taxes Withheld on Compensation) and/or 0619. BIR Forms 1601-C (Monthly Remittance Return of 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 January 2026 February 11, 2026 February 27, 2026

e-FILING

E (Monthly Remittance Form of Creditable Income eFPS Filers under Group D-Month of January 2026 Income Taxes Withheld on Compensation) and/or 0619- Remittance Form of Final Income Taxes Withheld BIR Forms 1601-C (Monthly Remittance Return of Taxes Withheld-Expanded) and/or 0619-F (Monthly February 12,2026 February 27,2026

e-FILING

eFPS Filers under Group C--Month of January 2026 BIR Forms 1601-C (Monthly Remittance Return of E (Monthly Remittance Form of Creditable Income Remittance Form of Final Income Taxes Withheld Income Taxes Withheld on Compensation) and/or 0619- Taxes Withheld-Expanded and/or 0619-F (Monthly February 13.2026 February 27, 2026

e-FILING

Income Taxes Withheld on Compensation) and/or 0619- BIR Forms 1601-C (Monthiy Remittance Return of February 14, 2026 RECORDS MANAGEMENT DIVISION SAOF INTERNA February 27, 2026

SG

FEB 13 2026

BY ADMINUNIT ON TIME: B:o1Am

E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded and/or 0619-F (Monthly eFPS Filers under Group B-Month of January 2026 Remittance Form of Final Income Taxes Withheld

REGISTRATION (Online thru ORUS or Manual

Permanently Bound Loose-Leaf Books of Accounts/Invoices and Other Accounting Records Fiscal Year ending January 31,2026

e-FILING&PAYMENT(Online/Manual)

ending October 31,2025 BIR Form 1702-RT/1702-EX/1702-MX -Fiscal Year

Taxpayers -- Fiscal Year ending October 31, 2025 Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange- by Corporate BIR Form 1707-A (Annual Capital Gains Tax Return for

e-FILING & e-PAYMENT

eFPS Filers under Group A-Month of January 2026 BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619 E (Monthiy Remittance Form of Creditable Income Remittance Form of Final Income Taxes Withheld) Taxes Withheld-Expanded) and/or 0619-F (Monthly February 15, 2026 February 27, 2026

e-PAYMENT

Income Taxes Withheld-Expanded) and/or 0619- F (Monthly Remittance Form of Final Income Taxes Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Withheld eFPS Filers under Group E,D,C B Month of January 2026 BIR Forms 1601-C (Monthly Remittance Return of

SUBMISSION

Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers - February 1-15, 2026 February 16, 2026 February 27. 2026

e-FILING &PAYMENT(Online/ManuaD

Operators)--eFPS& Non-eFPS Filers -Month of BIR Form 1600-WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Racetrack January 2026 February 20, 2026 February 27, 2026

SUBMISSION

Saies/Purchases/ImportationsbyaVATRegistered Quarterly Summary List of February 25, 2026 BUREAUOEINTERNALREVENU RECORDS MANAGEMENT DIVISION February 27, 2026

FEB 13 2026

ME

BY: ADMIN UNIT TIME: 8.01A

Taxpayers.Non-eFPS Filers -Fiscal Quarter ending January 31,2026

Products -Fiscal Quarter ending January 31,2026 Sworn Statement of Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products. Tobacco Products and Sweetened Beverage

e-FILING & PAYMENT (Online/Manual)

January 31,2026 eFPS & Non-eFPS Filers -Fiscal Quarter ending BIR Form 2550Q (Quarterly Value-Added Tax Return).

January 31,2026 BIR Form 2551Q (Quarterly Percentage Tax Return) eFPS & Non-eFPS Filers -Fiscal Quarter ending

One-Time Transactions (ONETT -(BIR Form Nos. 1800.1801.1706.1707.1707A)-Deadlines falling from February 5, 2026 to February 26,2026

0605 and Payment Form No. 0613 (Payment Form to February 26, 2026 UnderTaxComplianceVerificationDrive/Tax Mapping) -Deadlines falling from February 5,2026 Payment of Applicable Taxes Using BIR Payment Form February 27,2026

Taxpayers covered by this Circular shall not be subjected to the imposition of penalties surcharges. and interest. provided that the concerned returns. payments, and submissions are made within the extended period.

affected by Tropical Storm Basyangunder RDO No. 101 - Lanao Del Norte. If the extended Further. the extension of the due dates shall be made applicable throughout the areas

due dates fall on a holiday or non-working day, the submission and/or filing contemplated herein shall be made on the next working day.

All internal revenue officers and employees are hereby enjoined to follow.observe and give this Revenue Memorandum Circular as wide a publicity as possible.

This Circular shall take effect immediately.

BUREAU OFINTERNAL REVENUE RECORDS MANAGEMENT DIVISION S CHARLITO MARTIN R.MENDOZ Commissioner of Internal Revenue

FEB 13 2026

BY ADMIN UNIT- TIME 3:0+ An

5