Revenue Memorandum Circular (RMC) No. 116-2026

Date of Issuance: November 5, 2026

Effectivity: Immediately

Clarifying the Deadlines for the Compliance with a Subpoena Duces Tecum and Filing of Specific Explanations, Replies, Protests, Applications, Requests, and Other Submissions, When the Due Dates Thereof Fall on Days Covered by a Declared Work-From-Home Arrangement

RMC No. 116-2026 clarifies the treatment of certain statutory and administrative deadlines when their due dates fall on a day covered by a government-declared work-from-home arrangement.

Under the Circular, the affected deadline is automatically moved to the next business day when BIR personnel are required to work on-site. This rule applies even when the WFH arrangement covers only part of the day, whether in the morning or afternoon.

The deadline extension applies to:

1. Compliance with a Subpoena Duces Tecum;
2. Submission of an explanation in response to a Notice of Discrepancy;
3. Submission of documents for the Discussion of Discrepancy;
4. Reply to a Preliminary Assessment Notice;
5. Protest against a Formal Letter of Demand/Final Assessment Notice;
6. Submission of supporting documents for a Request for Reinvestigation;
7. Request for Reconsideration of a Final Decision on Disputed Assessment;
8. Applications for tax credit or refund under Sections 112, 135-A, and 204(C) of the National Internal Revenue Code of 1997, as amended; and
9. Requests for reconsideration of the full or partial denial of VAT or excise tax refund claims under Sections 112 and 135-A of the NIRC.