Due to the recent earthquake in Sarangani and nearby provinces, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) 0622026, June 9, 2026, extending the deadline for the filing of tax returns, submission of attachments, and payment of the corresponding taxes on June 30, 2026.
The extension applies to taxpayers registered under Revenue District Office (RDO) 110 – General Santos City and Sarangani and RDO 111 – South Cotabato, for the following tax types, whether the tax returns are filed through eFPS or noneFPS and whether the attachments are submitted electronically or manually:
A. Withholding tax
BIR Form 1601C (Compensation), 0619E (Expanded), 0619F (Final), 0620 (Withdrawal from decedent deposits), 1606 (Real property transfers for non-capital assets), 1600VT (Value-added tax [VAT] withheld), 1600-WP (Winnings and prizes from racetrack), and 1600PT (Other percentage taxes withheld) for the month ended May 31, 2026; and
Monthly Alphalist of Payees for May 31, 2026.
B. VAT and percentage tax
BIR Form Nos. 2550-Q (VAT), 2551-Q (percentage tax), and 2550-DS (VAT for nonresident digital service provider) for the quarter ended 31 May 2026; and
Quarterly Summary Lists of Sales, Purchases and Importations for quarter ended May 31, 2026.
C. Excise tax
BIR Form Nos. 2200M (metallic minerals) and 2200C (cosmetic procedures) for the month ended May 31, 2026; and
• Monthly summary schedules for May 31, 2026.
D. One-Time Transactions (ONETT)
BIR Form Nos. 1800 (Donor’s tax) and 1801 (Estate tax); and
• BIR Form Nos. 1706 (Capital gains tax for capital asset real property) and 1707 (Capital gains tax for unlisted shares of stock).
E. Income Tax
BIR Form Nos. 1702-RT (Regular tax), 1702-EX (Exempt), 1702-MX (Mixed) for fiscal year ended Feb. 28, 2026; and
• BIR Form No. 1707-A (annual return for capital gains tax for unlisted shares of stock) for fiscal year ended Feb. 28, 2026.
F. Others
Transcript sheets of official register books for the month ended May 31, 2026;
Refined sugar release reports for the month ended May 31, 2026;
List of buyers of sugar with VAT advance payment certificates for month ended May 31, 2026;
Monthly esales reports from cash register machines and point-of-sale systems for even and odd TIN groupings for May 31, 2026;
Permanently bound loose-leaf books of accounts for the fiscal year ended May 31, 2026; and,
Sworn statement of manufacturer’s or importer’s volume of sales for alcohol, tobacco and sweetened beverage products for fiscal year ended May 31, 2026.
RMC No. 062-2026 is effective immediately. Please be guided accordingly.
Source:
P&A Grant Thornton
Certified Public Accountants