Revenue Memorandum Circular · RMC

RMC No. 30-2026

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, by extending the deadline for such filing, payment, and submission from April 15, 2026 to May 15, 2026, in view of Executive Order No. 110, s. 2026 declaring a State of National Energy Emergency.

Bureau of Internal RevenueIndependent research copy

Document type: RMC
Number: 30
Year: 2026
Text quality: Not specified

Document text

Reference copy · verify against the official source

This circular extends the deadline for filing 2025 Annual Income Tax Returns, paying the corresponding taxes due thereon, and submitting the required attachments from April 15, 2026 to May 15, 2026, without the imposition of penalties. It is issued in view of Executive Order No. 110, s. 2026 declaring a State of National Energy Emergency, at a time when the effects of rising oil prices are being felt. Taxpayers may file through BIR electronic filing platforms and pay electronically through available electronic payment platforms, or manually at the nearest Authorized Agent Banks notwithstanding the covered jurisdiction of the Revenue District Office.