RMC No. 95-2026 — Providing Extension of the Deadlines for the Filing of Tax Returns of Corresponding Taxes due Thereon, Including Submission of Required Documents for Taxpayers due to Unavailability of eBIRForms Offline Package

Bringing In Revenues for Nation-building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City PILIPINAS BAGONG

August 14, 2026

REVENUE MEMORANDUM CIRCULAR NO 095-2026

SUBJECT Payment of Corresponding Taxes due Thereon, Including Submission of Required Documents for Taxpayers due to Unavailability of eBIRForms Providing Extension of the Deadlines for the Filing of Tax Returns and Offline Package

TO All Internal Revenue Officers and Others Concerned

This Circular is being issued in view of the Tax Advisory dated August 10, 2026 relative to the unavailability of eBIRForms Offline Package due to technical issues and in reference with Revenue Memorandum Circular (RMC) No.089-2026, providing extension of the deadlines for the filing of tax returns and payment of corresponding taxes due thereon. including submission of required documents for taxpayers that were affected by the continuous heavy rainfall brought about by Southwest Monsoon.

The Bureau of Internal Revenue (BIR) is hereby extending the deadline for the

required documents as specified below, without the corresponding penalties, until August 18. 2026, of the following taxpayers: electronic filing of tax returns and the payment of taxes due thereon, including submission of

1.Taxpayers identified in RMC No. 089-2026; and 2.Taxpayers affected by the unavailability of eBIRForms Offline Package.

BIR Forms/Returns Due Date Extended Due Date SUBMISSION

of Certificate of Advance Payment of VAT made by each buyer appearing in the List by a List of Buyers of Sugar Together with a Copy Sugar Cooperative.Month of July 2026 August 10, 2026 August 18, 2026 Information Return on Releases of Refined Refinery or Mill. Month of July 2026 Sugar by the Proprietor or Operator of a Sugar BUREAU OF INTERNAL REVENUE RECORDS MANAGEMENT DIVISION 00000588

e-SUBMISSION Monthly e-Sales Report for All Taxpayers Business Machines whose last digit of 9-digit using CRM/POS and/or Other Similar BY O AUG 14 2026 ADMIN UNIT TIME: 5:15 PM TIN is Odd Number.Month of July 2026 is nrot

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue,Diliman, Quezon City Trunkline:8981-7000 ;8929-7676 Website:www.bir.gov.ph

e-FILING & PAYMENT/REMITTANCE (Online/Manual)

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

e-FILING & PAYMENT(Online/Manual)

Compensation) and/or 0619-E (Monthly BIR Forms 1601-C(Monthly Remittance Return of Income Taxes Withheld on Remittance Form of Creditable Income Taxes Remittance Form of Final Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Withheld) - Non-eFPS Filers. Month of July 2026 August 10,2026 August 18, 2026

of Cosmetic Procedures Performed. Month of July 2026 BIR Form 2200-C(Excise Tax Return for Cosmetic Procedures)with Monthly Summary

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

BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT

Non-eFPS Filers. Month of July 2026 Monthly Alphalist of Payees (MAP) - eFPS & (Other Percentage Taxes Withheld and

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

July 2026 BUREAU OF INTERNAL REVENUE 00000588

e-FILING & e-PAYMENT/REMITTANCE ECORDS MANAGEMENT DIVISION

CC

1600-PT (Other Percentage Taxes Withheld and 1601-C(Monthly Remittance Return of NGAs.Month of July 2026 BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or BIR Form Income Taxes Withheld on Compensation- National Government Agencies BY W AUG 14 2026 ADMIN UNIT -1 TIME: 5:15 PM

e-FILING

Compensation) and/or 0619-E (Monthly BIR Forms 1601-C(Monthly Remittance Return of Income Taxes Withheld on August 11, 2026 August 18, 2026

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue,Diliman, Quezon City Trunkline: 8981-7000 ;8929-7676 Website:www.bir.gov.ph

E. Month of July 2026 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-FILING

BIR Forms 1601-C (Monthly Remittance Month of July 2026 Return 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 D. August 12, 2026 August 18, 2026

e-FILING

Month of July 2026 Withheld-eFPS Filers under Group C. BIR Forms 1601-C (Monthly Remittance Return 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 August 13, 2026 August 18,2026

e-FILING

Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes B. Month of July 2026 BIR Forms 1601-C(Monthly Remittance Return of Income Taxes Withheld on Remittance Form of Final Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Withheld-eFPS Filers under Group August 14, 2026 August 18,2026

Manual) REGISTRATION (Online Thru ORUS or

Permanently Bound Loose-Leaf Books of Records. Fiscal Year ending July 31,2026 Accounts/Invoices and Other Accounting August 15, 2026 August 18,2026

eFILING& PAYMENT (Online/Manual)

BIR Form 1702-RT/EX/MX.Fiscal Year ending April 30,2026 BUREAU OF INTERNAL REVENUE RECORDS MANAGEMENT DIVISION 00000588

Year ending April 30, 2026 Return For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange - by Corporate Taxpayers. Fiscal BIR Form 1707-A (Annual Capital Gains Tax Y W AUG 14 2026 ADMIN UNIT - TIME: 5:15 PM

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph

BIR Form 1701Q(Quarterly Income Tax Return For Individuals, Estates & Trusts) and SAWT-eFPS&Non-eFPS Filers.For the Quarter ending June 30,2026 Summary Alphalist of Withholding Taxes

e-FILING& e-PAYMENT

Compensation) and/or 0619-E (Monthly Return of Income Taxes Withheld on BIR Forms 1601-C(Monthly Remittance August 15,2026 August 18, 2026

Remittance Form of Final Income Taxes Remittance Form of Creditable Income Taxes A.Month of July 2026 Withheld-Expanded) and/or 0619-F(Monthly Withheld-eFPS Filers under Group

e-PAYMENT BUREAU OF INTERNAL REVENUE 00000588

BIR Forms 1601-C(Monthly Remittance RECORDS MANAGEMENT DIVISION Return of Income Taxes Withheld on Compensation and/or 0619-E (Monthly Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Creditable Income Taxes Remittance Form of Final Income Taxes Withheld-eFPS Filers under Group E,D,C BY W AUG 14 2026 ADMIN UNIT -1 TIME: 5:15 PM & B. Month of July 2026

SUBMISSION

Consolidated Return of All Transactions based Stockbrokers.August 1-15,2026 on the Reconciled Data of August 16, 2026 August 18,2026

e-FILING& PAYMENT(Online/Manual)

2026 August 17,2026 Payment of Applicable Taxes Using BIR Payment Form 0605 and Payment Form No. falling from August 10,2026 to August 17 One-Time Transactions (ONETT-(BIR Form Nos.1800,1801,1706,1707,1707A- Deadlines falling from August 10,2026 to 0613 Payment Form Under Tax Compliance Verification Drive/Tax Mapping-Deadlines August 18,2026

not identified in RMC No.089-2026 are not covered by this extension and shall still utilize the Taxpayers who are mandated to use the Electronic Filing and Payment System (eFPS)

eFPS in filing of tax returns and payment of tax dues.

BIR National Office Bidg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline:8981-7000 :8929-7676 Website:www.bir.gov.ph

dissemination for the information and guidance of the public. All concerned are hereby enjoined to give this Circular a wide and prompt

RECORDS MANAGEMENT DIVISION BUREAU OF INTERNAL REVENUE AUG 14 2026 00000588 CC CHARLITO MARTIN R.MENDOZA Commissioner of Internal Revenue

BY ADMIN UNIT TIME: 5:15 PM

IS IS AN ELE on is prohibited c D b ject to verificatior

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph