RMC No. 89-2026 — Providing Extension of the Deadlines for the Filing of Tax Retums and Payment of Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Intemal Revenue that were Affected by the Continued Heavy Rainfall brought about by Southwest Monsoon
Bringing ln Revenues REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL Rf,VEI\ruE National Office Building Quezon City V BAGOTIO PILTPIDIAS for Nation-building August 10, 2026 REVENUE MEMORANDUM CIRCULAR NO. 089-2026 SUBJECT : Providing Extension of the Deadlines for the Filing of Tax Retums and Payment of Conesponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Intemal Revenue that were Affected by the Continued Heavy Rainfall brought about by Southwest Monsoon TO All lntemal Revenue Officers and Others Concemed In accordance with Section 3 of Revenue Regulations No. 13-2024, this Circular is being issued in view of the Memorandum Circular No. 123, Series of 2026, issued by the Office of the President of the Philippines upon the recommendation of the National Disaster fusk Reduction and Management Council (NDRRMC) dated August 09, 2026 allowing work from home arrangement due to the continued heavy rainfall brought about by the Southwest Monsoon. The Bureau of Intemal Revenue (BIR) is hereby extending the deadline for the filing of tax retums and the payrnent of taxes due thereon until Aueust 17. 2026, including submission ofrequired documents and to provide ample time for taxpayers and BIR Personnel under the following affected Revenue District Offices, including affected Authorized Agent Banks (AABs), to comply with the statutory tax deadlines: AIFECTf,D AREAS REVENUE DISTRICT OFFICES Metro Manila RDO No. 24 -Valenzuela Citv RDO No, 26 - Malabon City and Navotas City RDO No. 27 - Caloocan City RDO No. 28 - Novaliches RDO No. 29 -Tondo-San Nicolas RDO No. 30 - Binondo RDONo.3l- Sta. Cruz RDO No. 32 - Quiapo-Sampaloc-San Miguel- 00000515 Sta. Mesa t,, BUREAU OT INITRNAT REVENU E RICORDS MANAGTM€NT DIVISION RDONo. 33 - lntramuros- Ermita-Malate RDO No- 34 - Paco-Pandacan-Sta- Ana-San Andres RDO No. 38 - North Quezon City AUG 10 2025 RDO No. 39 - South Quezon City R RDO No. 40 - Cubao f,;,1 lll ttllr'r ADMIN UNI RDO No. 4l - Mandaluyong City ltY: RDO No. 42 - San Juan City RDO No. 43 - Pasig City
RDO No. 44 - Taguig City and Pateros RDO No. 45 - North Rizal and Marikina Citv RDO No. 47- East Makati City RDO No. 48 - West Makati City RDO No. 49 - North Makati City RDO No. 50 - South Makati City RDO No. 5l - Pasay City RDO No. 52 - P ueC RDO No. 53A - Las Pifras C RDO No. 53B - Muntinlu C RDO No. I 16 - Regular LT Audit Division I RDO No. 125 - Regular LT Audit Division II RDO No. 126 - Regular LT Audit Division III RDO No. 121 - LT Excise Division I RDO No. 124 - LT Excise Division ll llocos Sur RDO No. 2 - llocos Sur Provinces of La Union and Pangasinan RDO No. 3 - I-a Union RDO No. 4 - Central Pangasinan RDO No. 5 - West Pangasinan RDO No. 6 - East Pangasinan Provinces of Abra, Apayao, Benguet, Ifugao, RDONo.T- Abra Kalinga, Mountain Province RDO No. 8 - Baguio City RDONo.9-Benguet RDONo. l0- Mountain Province RDO No. 12 - Ifugao Provinces of Bataan, Bulacan, RDO No. l7A - South Tarlac Pampangq Tarlac, Zambales RDO No. l78 - North Tarlac RDO No. 18- Zambales RDO No. 19 - Subic Bay Freeport Zone RDO No. 20 - Bataan RDO No. 2lA - North Pampanga RDO No. 2lB - South Pampansa RDO No. 21C - Clark Freeport and Special Economic Zone (CFEZ) RDO No. 25A - West Bulacan RDO No. 25B - East Bulacan Provinces of Cavite, Batangas, Rizal and RDO No. 46 - South Rizal Mindoro RDO No. 54A - East Cavite RDO No. 54B - West Cavite RDO No. 58 - West Batangas RDO No. 59 - East Batangas RDO No. 63 - Oriental Mindoro RDO No. 37 - Occidental Mindoro 00000515 @Rr'J"'fri"^f^',lLl'J1'},li"rtYFrT#.,' t.,, AUG 10 2026 R ADMrni Uxtr . r bln Jr' IIMT 2
This Circular shall extend the statutory deadlines for submission and/or filing of the following documents and/or retums, as well as the payment of the corresponding taxes, as specified beiow: BIR Forms/Returns Due Date Extended Due Date SUBMISSION List ofBuyers of Sugar Together with a Copy ofCertificate of Advance Payment ofVAT made by each buyer appearing in the List by a Sugar Cooperative. Month of July 2026 Information Retum on Releases ofRefined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill. Month of July 2026 e-SUBMISSION Monthly e-Sales Report for All Taxpayers using CRIWPOS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number. Month of July 2026 e-FILING & PAYMENT/REMITTANCE (Online,Manual) BIR Form 2200-M Excise Tax Return for the Amount ofExcise Taxes Collected from Payment Made to Sellers of Metallic Minerals. Month of July 2026 e-FlLlNG & PAYMENT (Online/Manual) August 10,2026 A]ugttst 17,2026 BIR Forms 1601-C (Monthly Remittance Retum of Income Taxes Witlrheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable lncome Taxes Withheld-Expanded) and./or 06 1 9-F (Monthly Remittance Form of Final Income Taxes Withheld) - Non-eFPS Filers. Month of July 2026 BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed. Month of July 2026 BIR Form 0620 (Monthly Remittance Form of 000 00515 BURTAU O INTERNAL REVE NUE Tax Withheld on the Amount Withdrawn from RECOfiDS NAG€MINT OIVIS!ON the Decedent's Deposit Account) - eFPS & Non-eFPS Filers. Month of July 2026 AU6 10 2026 | BIR Form 160o-VT (Monthly Remittance Retum of Value-Added Tax) and,/or 1600-PT (Other Fercentage Taxes Withheld) and BYI FNT* ADM N UfitT . 1 TlMtl rt 0n Monthly Alphalist of Payees (MAP) eFPS & Non-eFPS Filers. Month of July 2026 I 3
BIR Form 1606 - (Withlolding Tax Remittance Retum for Onerous Transfer of Real hoperty Other Than Capital Asset Including Taxable and Exempt). Month of July 2026 e-FILING & e-PAYMENT/REMITTANCE BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or BIR Form 1600-PT (Other Percentage Taxes Withheld) and 1601-C (Monthly Remittance Retum of Income Taxes Withheld on Compensation) - National Govemment Agencies (NGAs). Month of July 2026 e-FILING BIR Forms 1601 -C (Monthly Remittance Return of lncome Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes August 1 l, 2026 August 17,2026 Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final lncome Taxes Withheld) - eFPS Filers under Group E. Month of July 2026 e-FILING BIR Forms l60l -C (Monthly Remittance Retum of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes August 13, 2026 Angttst 1'? ,2026 Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final lncome Taxes Withheld) - eFPS Filers under Group D. Month of luly 2026 I e-FILING BIR Forms l60l -C (Monthly Remittance Retum of lncome Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable lncome Taxes August 14,2026 August 17,2026 Withheld-Expanded) and/or 06 l9-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group B. Month of JuJy 2026 REGISTRATION (Online Thru ORUS or Manual) Permanently Bound Loose-Leaf Books of Accounts/lnvoices and Other Accounting Records. Fiscal Year ending July 31,2026 eFILING & PAYMENT (Online[vlanual) August 15,2026 August 17,2026 BIR Form 1702 - RT/EX/MX. Fiscal Year ending April 30,2026 t:, BUFEAT OF INTERNAI" RIVTNU E RECORD i MANAGEMEI'IT DIVISION BIR Form 1707-A ({rrnu.l 6apital Gains Tax Retum For Onerous Transfer of Shares of 10 2026 Stock Not Traded Through the Local Stock R At]MIN UN IT . I 4l?,r-a EY: TIMt: 0000515
Exchange) - by Corporate Taxpayers. Fiscal Year ending April 30, 2026 BIR Form 1701Q (Quarterly Income Tax Retum For lndividuals, Estates & Trusts) and Summary Alphalist of Withholding Taxes I (SAWT) - eFPS & Non-eFPS Filers. For the Quarter ending June 30,2026 e-FILINC & e-PAYMENT BIR Forms 1601-C (Monthly Remittance Retum of lncome Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 061 9-F (Monthly Remittance Form of Final lncome Taxes Withheld) - eFPS Filers under Group A. Mont} of July 2026 e-PAYMENT BIR Forms 1601-C (Monthly Remittance Retum of lncome 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 E, D ,C & B. Month of July 2026 SUBMISSION Consolidated Retum of All Transactions based on the Reconciled Data of August 17,2026 August 17,2026 Stockbrokers. August l-15. 2026 e-FlLlNG & PAYMENT (Online/I4anual) One-Time Transactions (ONETT) - (BIR Form Nos.1800, 1801, 1706, 1707, 1707 A) - Deadlines falling fiom August 10,2026to August 16,2026 Payment of Applicable Taxes Using BIR August 17,2026 Payment Form 0605 and Payment Form No F !NTERNAt REVENU E 0613 (Payment Form @RPT"?,',1 ANAGEMENT DIVISIC] N BIU Under Tax Compliance Verification Drive/Tax Mapping) - Deadlines falling from August 10, AUI 10 2026 t I 2026 to August 16,2026 l" "Y, tN ur\fT.l IIMt \a.frlx 000 15 The extension of the due dates shall be made applicable throughout the areas affected by the heavy rainfall brought about by Southwest Monsoon and Typhoons as identified above. If the extended due dates fali on a holiday or non-working day, the submission and/or filing contemplated herein shall be made on the next working day.
All intemal revenue officers and employees are hereby enjoined to strictly implement, observe, and give this Circular the widest possible dissemination. CHARLITO MARTIN R. Commissioner of Intemal Revenue 00000515 BUREAU OF INTERiIAL REVTNUE RECORDS MANAGEf'NTNT DIVISION AUG 10 2026 AOMIN UryI ilY: l;,1-l/ :'11f^ 6
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