Author MRTC

Introduction

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 95-2026

I. PURPOSE

The Bureau of Internal Revenue (BIR) issued this Circular to address the difficulties experienced by taxpayers due to the unavailability of the eBIRForms Offline Package and the effects of the continuous heavy rainfall caused by the Southwest Monsoon.

In response to these circumstances, the BIR granted an extension for the electronic filing of tax returns, payment of corresponding taxes, and submission of required supporting documents until August 18, 2026 without incurring any penalties.

II. COVERAGE

This Circular covers:

  1. Taxpayers identified in RMC No. 89-2026; and
  2. Taxpayers affected by the unavailability of eBIRForms Offline Package.

Taxpayers who are mandated to use the Electronic Filing and Payment System (eFPS) and are not identified in RMC No. 089-2026 are not covered by this extension and shall continue to utilize the eFPS in filing tax returns and paying tax dues.

III. TAX RETURNS, REPORTS, AND TRANSACTIONS COVERED BY THE EXTENDED DEADLINE

BIR FORMS/RETURNSDUE DATEEXTENDED DUE DATE
SUBMISSION
– List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT made by each buyer appearing in the list by a Sugar Cooperative 
(Month of July 2026)

– Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill (Month of July 2026)  

e-SUBMISSION
– Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of the 9-digit TIN is an Odd Number (Month of July 2026)  		August 10, 2026August 18, 2026
BIR FORMS/RETURNSDUE DATEEXTENDED DUE DATE
e-FILING & PAYMENT/REMITTANCE (Online/Manual)
– BIR Form 2200-M – Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals (Month of July 2026)

e-FILING & PAYMENT (Online/Manual)
– BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld – Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – Non-eFPS Filers (Month of July 2026)

– BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures with Monthly Summary of Cosmetic Procedures Performed) (Month of July 2026)

– BIR Form 0620 (Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent’s Deposit Account) – eFPS & Non-eFPS Filers (Month of July 2026)

– BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) – eFPS & Non-eFPS Filers (Month of July 2026)

– BIR Form 1606 – (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset, Including Taxable and Exempt Transactions) (Month of July 2026)  


e-FILING & e-PAYMENT/REMITTANCE
– BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or BIR Form 1600-PT (Other Percentage Taxes Withheld) and/or BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) National Government Agencies (NGAs) (Month of July 2026)		August 10, 2026August 18, 2026
e-FILING
– BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers Under Group E (Month of July 2026) 		August 11, 2026
e-FILING
– BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers Under Group D (Month of July 2026)		August 12, 2026
BIR FORMS/RETURNSDUE DATEEXTENDED DUE DATE
e-FILING
• BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers under Group C (Month of July 2026)		August 13, 2026August 18, 2026
e-FILING
– BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers under Group B (Month of July 2026)		August 14, 2026
REGISTRATION (Online Thru ORUS or Manual)
– Permanently Bound Loose-Leaf Books of Accounts, Invoices and Other Accounting Records. Fiscal Year ending July 31, 2026.  


e-FILING & PAYMENT (Online/Manual)
– BIR Form 1702-RT/EX/MX – Annual Income Tax Return. Fiscal Year ending April 30, 2026.

–BIR Form 1707-A – Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange by Corporate Taxpayers. Fiscal Year ending April 30, 2026.

– BIR Form 1701Q (Quarterly Income Tax Return for Individuals, Estates and Trusts) and Summary Alphalist of Withholding Taxes (SAWT) – eFPS and Non-eFPS Filers. For the Quarter ending June 30, 2026.  


e-FILING & e-PAYMENT
– BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers under Group A (Month of July 2026)  

e-PAYMENT
– BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers under Groups E, D, C, and B (Month of July 2026)		August 15, 2026
BIR FORMS/RETURNSDUE DATEEXTENDED DUE DATE
SUBMISSION
– Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers. August 1–15, 2026.		August 16, 2026August 18, 2026
e-FILING & PAYMENT (Online/Manual)
– One-Time Transactions (ONETT) – BIR Forms 1800, 1801, 1706, 1707, and 1707A. 

– Payment of Applicable Taxes using BIR Payment Form 0605 and Payment Form No. 0613 (Payment Form Under Tax Compliance Verification Drive/Tax Mapping).		Deadlines falling from August 10, 2026 to August 17, 2026