RMC No. 95-2026: Providing Extension of the Deadlines for the Filing of Tax Returns of Corresponding Taxes due Thereon, Including Submission of Required Documents for Taxpayers due to Unavailability of eBIRForms Offline Package

Summary

RMC No. 95-2026 extends until August 18, 2026 the deadlines, without penalties, for filing tax returns, paying taxes due and submitting required documents, for taxpayers named in RMC No. 89-2026 and taxpayers affected by the unavailability of the eBIRForms Offline Package.

Key points

1. Extension. The extended date of August 18, 2026 applies without penalties to filing, payment and document submission.
2. Covered taxpayers. The extension covers taxpayers identified in RMC No. 89-2026, who were affected by continuous heavy rainfall from the Southwest Monsoon, and taxpayers affected by the unavailability of the eBIRForms Offline Package.
3. eFPS filers not covered. Taxpayers mandated to use the eFPS who are not identified in RMC No. 089-2026 are outside the extension and still file and pay through the eFPS.

Who is affected

• Taxpayers identified in RMC No. 89-2026
• Taxpayers affected by the unavailability of the eBIRForms Offline Package

Deadlines and effectivity

• Extended deadline: August 18, 2026
• Issued August 14, 2026

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