Revenue Memorandum Circular (RMC) No. 89-2026

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Revenue Memorandum Circular (RMC) No. 89-2026
Date of Issuance: August 10, 2026 (BIR Website

“Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were Affected by the Continued Heavy Rainfall brought about by Southwest Monsoon”

RMC No. 89-2026, which extends certain tax filing, payment, and submission deadlines for taxpayers in areas affected by the continued heavy rainfall brought about by the Southwest Monsoon.

KEY HIGHLIGHTS

1. Coverage

The extension applies to taxpayers under the jurisdiction of affected Revenue District Offices (RDOs), including affected Authorized Agent Banks (AABs), located in:

Metro Manila
Ilocos Sur
La Union
Pangasinan
Abra
Apayao
Benguet
Ifugao
Mountain Province
Bataan
Bulacan
Pampanga
Tarlac
Zambales
Rizal
Cavite
Batangas
Oriental Mindoro
Occidental Mindoro

and the specified Large Taxpayer Divisions identified in the Circular.

2. General Extension Rule

Tax returns, tax payments, remittances, and documentary submissions with original due dates falling between 10 August 2026 and 16 August 2026 are generally extended to 17 August 2026 for affected taxpayers.

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