The Bureau of Internal Revenue (BIR), through Revenue Memorandum Circular (RMC) No. 39-2026 dated April 23, 2026, has clarified the deadline for the filing of the 2025 Annual Income Tax Returns (AITR), payment of the corresponding taxes, and submission of all required attachments.
Under the circular, taxpayers are reminded that the deadline for the filing of the 2025 AITR, payment of taxes due, and submission of the required attachments is until May 15, 2026.
The clarification aims to guide taxpayers and ensure the timely compliance with tax obligations in accordance with existing BIR regulations. Taxpayers are encouraged to prepare and submit all documentary requirements on or before the prescribed deadline to avoid penalties, surcharges, and interest that may arise from late filing or submission.
The BIR likewise advises taxpayers to regularly monitor official issuances and announcements for further updates and guidelines regarding tax compliance procedures.
Source:
Revenue Memorandum Circular No. 39-2026
April 23, 2026
For more information, you may refer to BDB Law Tax Advisory on RMC No. 39-2026