RMC No. 12-2026: Provides extension of deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers under the jurisdiction of Revenue District Office No. 101 — Lanao del Norte that were affected by Tropical Storm “Basyang”.

Key points

1. Extended deadline. Returns, payments, and document submissions may be made until February 27, 2026.
2. No penalties within the extension. Covered taxpayers owe no penalties, surcharges, or interest if the returns, payments, and submissions are made within the extended period.

Who is affected

• Taxpayers under RDO No. 101-Lanao del Norte affected by Tropical Storm “Basyang”

Deadlines and effectivity

• Extended deadline: February 27, 2026
• Issued: February 13, 2026