BIR Extends 2025 Annual Income Tax Return (AITR) Filing Deadline to May 15, 2026
Published Date: April 15, 2026
Published By: Jac Cantos, Upcloud Accounting
The Bureau of Internal Revenue (BIR) has officially extended the deadline for filing the 2025 Annual Income Tax Return (AITR) from April 15 to May 15, 2026. This crucial update, formalized by Revenue Memorandum Circular (RMC) No. 30-2026 issued on April 14, 2026, provides much-needed relief for Philippine taxpayers and businesses.
Understanding RMC No. 30-2026
The BIR issued this extension in response to Executive Order No. 110, Series of 2026, which declared a State of National Energy Emergency. Acknowledging the economic pressures faced by taxpayers, particularly due to rising oil prices, the BIR has granted an additional month to file returns, pay taxes, and submit required attachments without penalties.
In essence: The original April 15 deadline is now May 15, 2026.
Who Benefits from This Extension?
This extension applies to all taxpayers required to file their 2025 Annual Income Tax Return, including:
Individual Taxpayers: Employees, self-employed individuals, and mixed-income earners.
Corporations and Partnerships: Those filing on a calendar year basis.
All Taxpayers: Including those with required attachments due alongside the AITR.
What Is Extended?
The extension covers three key aspects, all now due by the new deadline of May 15, 2026:
Filing of the 2025 Annual Income Tax Return (AITR).
Payment of the corresponding income taxes due.
Submission of required attachments, such as Audited Financial Statements (AFS) via eAFS.
How to File and Pay Under the Extension
The BIR assures that standard filing and payment channels remain fully operational:
Electronic Filing:
eFPS: For mandated and enrolled taxpayers.
Offline eBIRForms Package v7.9.5: For non-eFPS taxpayers.
Electronic Payment: Utilize any available e-payment platform.
Manual Payment: Pay at any Authorized Agent Bank (AAB), irrespective of your Revenue District Office (RDO) jurisdiction. This "file and pay anywhere" flexibility is a significant advantage during challenging economic times.
Key Takeaway for Philippine Businesses
This one-month extension offers a valuable window for businesses and their accounting teams to:
Finalize Financial Statements: Complete audits if required.
Reconcile Taxes: Accurately compare quarterly tax payments against the annual tax liability.
Ensure Compliance: Verify that all attachments are complete and correctly submitted via eAFS.
Confirm Form Selection: Double-check the appropriate AITR form based on BIR guidelines.
While this extension provides much-needed breathing room, it's not an excuse for further delay. May 15, 2026, will arrive quickly. Proactive preparation with your accounting team is essential.
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Disclaimer: This article or blog is only for general knowledge and guidance and is not a substitute for an expert opinion. For technical advice, please consult your tax / legal advisor for your specific business concerns. For comments, suggestions, and feedback, feel free to email us at [email protected].
