The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) 30‑2026 on April 14, 2026, extending the deadline for the filing of the 2025 Annual Income Tax Returns (AITRs), the payment of the corresponding income taxes due thereon and the submission of required attachments from April 15, 2026 to May 15.
In view of the issuance of Executive Order 110, series of 2026, declaring a State of National Energy Emergency and authorizing the Unified Package for Livelihoods, Industry, Food and Transport, and in order to give taxpayers additional time to properly file their 2025 Annual Income Tax Returns, pay the corresponding taxes due thereon and submit the required attachments without the imposition of penalties, particularly at a time when the effects of rising oil prices are being felt, the deadline for such filing, payment and submission is extended.
Taxpayers may file their returns through the BIR electronic filing platforms and pay the corresponding taxes due thereon electronically through any of the available electronic payment platforms, or manually with the nearest Authorized Agent Banks, notwithstanding the covered jurisdiction of the Revenue District Office.
RMC 30‑2026 takes effect immediately upon issuance.
Please be guided accordingly.
Source:
P&A Grant Thornton
Certified Public Accountants