REVENUE MEMORANDUM CIRCULAR (RMC) NO. 62-2026
In accordance with Section 3 of Revenue Regulations (RR) No. 13-2024, the BIR has extended the deadlines for the filing of tax returns, payment of corresponding taxes, and submission of certain required documents to June 30, 2026.
The extension is granted to provide relief to taxpayers affected by the recent earthquake in Revenue Region No. 18 – South Central Mindanao, where business establishments, government offices, and vital infrastructure experienced disruptions that affected normal operations and access to accounting records.
The Circular applies to taxpayers within the affected region and the corresponding Revenue District Offices (RDOs) (i.e., RDO Nos. 110 and 111) identified in this RMC. Please refer to the link for the list of attachments and/or tax returns, as well as the payment of corresponding taxes due, covered by the extended due dates.
Taxpayers covered by this RMC will not be subjected to penalties, surcharges, or interest.