The Bureau of Internal Revenue (BIR) has extended the deadline for filing tax returns, submitting attachments, and paying corresponding taxes originally due on June 30, 2026, for taxpayers in earthquake-affected areas. Revenue Memorandum Circular (RMC) 062-2026, issued June 9, 2026, applies to taxpayers registered under Revenue District Office (RDO) 110 – General Santos City and Sarangani and RDO 111 – South Cotabato.
Scope of the Extension
The extension covers multiple tax types, whether filed through eFPS or non-eFPS, and whether attachments are submitted electronically or manually. The affected taxes include withholding tax, VAT, percentage tax, excise tax, one-time transactions (ONETT), and income tax.
Withholding Tax
For the month ended May 31, 2026, the extension applies to BIR Form 1601C (Compensation), 0619E (Expanded), 0619F (Final), 0620 (Withdrawal from decedent deposits), 1606 (Real property transfers for non-capital assets), 1600VT (VAT withheld), 1600-WP (Winnings and prizes from racetrack), and 1600PT (Other percentage taxes withheld). Also included is the Monthly Alphalist of Payees for May 31, 2026.
VAT and Percentage Tax
For the quarter ended May 31, 2026, the extension covers BIR Form 2550-Q (VAT), 2551-Q (percentage tax), and 2550-DS (VAT for nonresident digital service provider), along with Quarterly Summary Lists of Sales, Purchases and Importations.
Excise Tax
For the month ended May 31, 2026, the extension applies to BIR Form 2200M (metallic minerals) and 2200C (cosmetic procedures), as well as monthly summary schedules.
One-Time Transactions (ONETT)
The extension covers BIR Form 1800 (Donor's tax), 1801 (Estate tax), 1706 (Capital gains tax for capital asset real property), and 1707 (Capital gains tax for unlisted shares of stock).
Income Tax
For the fiscal year ended February 28, 2026, the extension applies to BIR Form 1702-RT (Regular tax), 1702-EX (Exempt), 1702-MX (Mixed), and 1707-A (annual return for capital gains tax for unlisted shares of stock).
Other Requirements
The extension also covers transcript sheets of official register books, refined sugar release reports, list of buyers of sugar with VAT advance payment certificates, monthly e-sales reports from cash register machines and point-of-sale systems, permanently bound loose-leaf books of accounts, and sworn statements of manufacturer’s or importer’s volume of sales for alcohol, tobacco, and sweetened beverage products, all for the month or fiscal year ended May 31, 2026.
Effective Date
RMC No. 062-2026 is effective immediately. Taxpayers in the affected areas are advised to take note of the extended deadlines for compliance.
