REVENUE MEMORANDUM CIRCULAR (RMC) NO. 89-2026
This Circular is issued to extend the deadlines for the filing of tax returns, and payment of the corresponding taxes due thereon, including the submission of required documents for taxpayers under the jurisdiction of RDO affected by the continued heavy rainfall caused by Southwest Monsoon, until August 17, 2026.
Taxpayers covered by this RMC will not be subject to penalties for filings and payments made within the extended deadline.
If the extended due dates fall on a holiday or non-working day, the submission and/or filing contemplated herein shall be made on the next working day.
Note: The extended deadline above has been further extended to August 18, 2026. For details of the further extension, including the list of affected RDOs and the covered tax returns and documents, taxpayers may refer to RMC No. 95-2026.