BIR Extends Tax Filing Deadline to August 18 for Habagat-Affected Areas

 

The Bureau of Internal Revenue (BIR) has granted taxpayers an additional day to settle certain tax obligations as severe rains and flooding continue to disrupt communities across the country.

Under Revenue Memorandum Circular No. 95-2026, tax filing, payment, remittance and submission deadlines that were previously moved to August 17 will now be accepted until August 18, 2026, without the applicable penalties. The extension covers taxpayers in areas affected by the southwest monsoon, or habagat, as well as those who encountered technical difficulties with the BIRs eBIRForms Offline Package.

The measure applies to BIR offices covering Metro Manila and the provinces of Ilocos Sur, La Union, Pangasinan, Abra, Apayao, Benguet, Ifugao, Kalinga, Mountain Province, Bataan, Bulacan, Pampanga, Tarlac, Zambales, Cavite, Batangas, Rizal and Mindoro.

Extension Covers Multiple Tax Obligations

The relief applies to specified requirements originally due from August 10 to 16. These include applicable withholding tax returns, income tax returns, ONETT transactions and other filing, payment, remittance and submission obligations identified under the latest circular.

The BIR has also instructed authorized agent banks to accept covered tax returns and payments until August 18 without charging the corresponding penalties.

The agency said the additional relief recognizes two separate compliance challenges faced by taxpayers. The first involves the widespread disruption caused by heavy rainfall and flooding. The second concerns technical problems that prevented some taxpayers from accessing or properly using the eBIRForms Offline Package.

BIR Commissioner Charlito Martin Mendoza said the extension is intended to provide affected taxpayers with a reasonable opportunity to complete their obligations despite circumstances beyond their control.

eFPS Taxpayers Face Separate Rules

The extension does not apply universally to all taxpayers.

Those who are required to use the Electronic Filing and Payment System, or eFPS, but are not covered by the earlier Revenue Memorandum Circular No. 89-2026, remain subject to the existing filing and payment rules. They must continue using eFPS to submit returns and settle their tax liabilities.

The distinction is important because the latest relief is tied to specific taxpayers, locations and circumstances identified by the BIR. Taxpayers should therefore verify whether their obligations fall within the scope of the circular before relying on the extended deadline.

Move Comes Amid Widespread Flooding

The BIRs decision comes as the enhanced habagat, along with Tropical Cyclones Luis and Maymay, continues to affect communities in several regions.

Data from the National Disaster Risk Reduction and Management Council showed that 4,177,097 people, or 1,205,839 families, had been affected as of 6 a.m. Friday. Authorities had opened 523 evacuation centers, providing temporary shelter to 51,912 individuals or 14,511 families.

The disaster has also resulted in significant loss of life. The NDRRMC recorded 21 deaths, 17 injuries and three people still missing. Benguet accounted for 15 of the reported fatalities, all linked to landslides, including 10 deaths in Baguio City.

Against this backdrop, the BIRs deadline adjustment serves as a temporary compliance buffer for taxpayers dealing with disrupted transportation, damaged facilities, displacement and technical barriers. Rather than treating the original deadline as immovable, the agency has effectively shifted the compliance window to account for extraordinary circumstances.

Covered taxpayers are reminded to complete their required filings, payments, remittances and submissions no later than August 18 to avoid penalties once the extension expires.