RMC No. 30-2026: Extension of the deadline for the Filing of 2025 Annual Income Tax Returns and Payment of the Corresponding Taxes Due Thereon Including Submission of Required Attachments

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Summary

RMC No. 30-2026 extends to May 15, 2026 the deadline for filing 2025 Annual Income Tax Returns, paying the taxes due, and submitting required attachments.

Key points

  1. Extended deadline. The 2025 Annual Income Tax Returns, tax payments, and required attachments may be filed until May 15, 2026.
  2. Filing and payment. Returns are filed through the BIR electronic filing platforms. Taxes are paid electronically through any available electronic payment platform, or manually at the nearest Authorized Agent Banks, regardless of the covered jurisdiction of the Revenue District Office.

Who is affected

  • Taxpayers filing 2025 Annual Income Tax Returns

Deadlines and effectivity

  • Extended deadline: May 15, 2026
  • Issued: April 14, 2026

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.