THE Bureau of Internal Revenue (BIR) extended various tax filing and payment deadlines for taxpayers affected by the recent magnitude 7.8 earthquake in South Central Mindanao.
The easing of the rules is contained in Revenue Memorandum Circular 062-2026 issued by Internal Revenue Commissioner Charlito Martin R. Mendoza issued last Tuesday. The circular effectively moves the filing and payment of taxes to June 30, 2026, from the deadlines that originally fell between June 8 and June 29.
The extension applies to taxpayers under Revenue District Office (RDO) 110 (General Santos City and Sarangani) and RDO 111 (South Cotabato).
Taxes covered by the relief include withholding tax, value-added tax, percentage tax, corporate income tax, capital gains tax and excise tax.
The extension also applies to various registration and documentary requirements, such as book of accounts and transaction reports.
Affected taxpayers will not be subject to penalties, surcharges or interest, provided they file the required returns, pay the corresponding taxes and submit the necessary documents within the extended period ending June 30, the BIR said.
If the extended deadline falls on a holiday or non-working day, taxpayers may file, pay or submit documents on the next working day, it added.
A separate statement quoted Mendoza as saying the BIR hopes ‘to provide affected taxpayers additional time and flexibility as families, businesses, local governments, and national government agencies attend to immediate needs and recovery work.’
The BIR noted that the recent earthquake caused substantial damage to business establishments, government offices, and vital infrastructure, disrupting normal business operations and limiting access to accounting records.