Revenue Memorandum Circular No. 30-2026
Date of Issuance: April 14, 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”

Background

Under RMC No. 30-2026, the deadline for the filing of 2025 Annual Income Tax Returns, payment of the corresponding income taxes due, and submission of required audited financial statements and other attachments is extended from 15 April 2026 to 15 May 2026.

Manner of Filing and Payment

Taxpayers may file their Annual Income Tax Returns through the Bureau of Internal Revenue’s electronic filing platforms and pay their income tax liabilities using available electronic payment facilities or manually through Authorized Agent Banks, regardless of Revenue District Office jurisdiction.

Effect on Penalties and Interest

No surcharge, interest, or compromise penalty shall be imposed on taxpayers who file their returns, pay the taxes due, and submit the required attachments on or before 15 May 2026.

You may access the full version of this RMC through this link: