The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 30-2026, extending the deadline for the filing of 2025 Annual Income Tax Returns (AITRs) to May 15, 2026. The extension likewise covers the payment of the corresponding income taxes due, as well as the submission of all required attachments that must accompany the annual tax return.
According to BIR Commissioner Charlito Martin R. Mendoza, the extension was granted pursuant to the directive of President Ferdinand R. Marcos Jr. to provide taxpayers with additional time to comply with their tax obligations. The measure is intended to ease the burden on individuals and businesses that continue to face operational and financial challenges brought about by the ongoing energy crisis.
To facilitate compliance, taxpayers may continue to file their returns electronically through the BIR’s available electronic filing platforms and pay their tax liabilities using accredited online payment channels. Those who prefer manual filing may also submit their returns and settle their tax obligations through their respective Authorized Agent Banks (AABs) or other authorized revenue collection offices, subject to existing BIR rules and procedures.
Taxpayers are encouraged to take advantage of the extended deadline and ensure that all returns, payments, and supporting documents are submitted on or before May 15, 2026 to avoid the imposition of penalties and interest under the National Internal Revenue Code and applicable BIR regulations.
Read below the full text of Revenue Memorandum Circular No. 30-2026.
