BIR Deadlines for September 2026: Regular Due Dates and the Habagat Extension Catch-Up

September 2026’s BIR compliance load, for most calendar-year taxpayers, is the regular monthly rhythm — BIR Form 0619-E and BIR Form 1601-C for August income payments — not a special quarter-end filing, since the third-quarter VAT and percentage tax returns aren’t due until October 25. The one thing worth double-checking before September starts: taxpayers who relied on RMC No. 89-2026 or RMC No. 95-2026’s Habagat-related extension in August should confirm that catch-up filing actually closed out, since neither circular reaches into September.

For the full-year schedule this month sits inside, see 2026 BIR Tax Filing Deadlines Calendar; for the August extension itself, see RMC No. 89-2026 and its follow-up, RMC No. 95-2026.

What’s regularly due in September 2026? #

The recurring September obligation for most withholding agents is the monthly remittance of tax withheld on August 2026 income payments — not a quarter-end return. BIR Form 0619-E (expanded/creditable withholding tax) and BIR Form 1601-C (withholding tax on compensation) are generally due on or before the 10th day of the month following the payment period, which for August payments falls in September.

Why nothing quarter-end lands in September: for a calendar-year taxpayer, the third quarter runs July through September, and the return that closes it out — BIR Form 2550Q (VAT) and 2551Q (percentage tax) — isn’t due until 25 days after the quarter closes, i.e., October 25, 2026. The Quarterly Alphalist of Payees follows the same “after the quarter ends” logic, generally due the last day of the month following the quarter’s close. September sits inside the quarter, not after it, so those filings aren’t a September event.

Why deadlines don’t move for the missed filing alone: the statutory consequence for filing or paying late is the same regardless of the specific form:

“There shall be imposed, in addition to the tax required to be paid, a penalty equivalent to twenty-five percent (25%) of the amount due, in the following cases: (a) Failure to file any return and pay the tax due thereon as required under the provisions of this Code or rules and regulations on the date prescribed…”

— NIRC, Section 248(A)

Does the August Habagat extension carry over into September? #

No — and this is the point worth double-checking before assuming otherwise. RMC No. 89-2026 (issued August 10, 2026) and its follow-up RMC No. 95-2026 (mid-August 2026) extended deadlines that originally fell between August 10 and 16, 2026 to August 17 and then August 18, 2026, for taxpayers under specifically named Revenue District Offices and Large Taxpayer divisions hit by continued Southwest Monsoon rainfall, plus a nationwide carve-out for taxpayers blocked by the eBIRForms Offline Package’s own technical outage. Both extensions closed before September began — neither circular touches any deadline that falls in September on its own terms.

What to confirm if you used either extension:

1. The catch-up filing was actually completed by August 17 or 18, whichever applied, and the payment cleared with an Authorized Agent Bank under the paired Bank Bulletin.
2. Your regular September obligations are tracked separately — don’t assume being caught up on the August catch-up also buys extra time on the September 10 remittance deadlines; they run independently.
3. A new calamity or system outage in September would need its own circular — the BIR issues these extensions per event, so nothing from RMC No. 89-2026 or 95-2026 automatically applies again if a new disruption hits in September.

A worked example: catching up and staying current at the same time #

A retail business under one of the RDOs named in RMC No. 89-2026 used the August 18, 2026 extension to file its July BIR Form 0619-E, originally due August 10, and its July BIR Form 1601-C, both filed and paid on August 18. That resolves the July obligation. It does not touch the business’s separate obligation to file its August 0619-E and 1601-C — covering income payments made in August — by the regular September deadline, since that filing was never part of either circular’s covered window.

• July 0619-E/1601-C: caught up under RMC No. 95-2026, filed August 18
• August 0619-E/1601-C: regular monthly deadline, due in September on the standard schedule, unaffected by the August catch-up
• Treating the two as the same obligation is the specific mistake this month’s compliance calendar is designed to catch

Frequently asked questions #

What BIR filings are regularly due in September 2026? #

For calendar-year taxpayers, the recurring September obligations are the monthly withholding remittance returns — BIR Form 0619-E (expanded withholding tax) and BIR Form 1601-C (withholding tax on compensation) for August 2026 income payments, generally due on or before the 10th day of the following month.

Is the quarterly VAT return (2550Q) due in September 2026? #

No. For a calendar-year taxpayer, the third-quarter (July-September) BIR Form 2550Q and BIR Form 2551Q are due on the 25th day of the month following the close of that quarter — October 25, 2026 — not in September, since September is still inside Q3 rather than after its close.

Does the August 2026 Habagat deadline extension affect anything due in September? #

Not directly — RMC No. 89-2026 and RMC No. 95-2026 extended deadlines that originally fell between August 10 and 16, 2026 to August 17 or 18, 2026, a window that closed before September began. Taxpayers who used that extension should confirm it was actually filed and paid by the extended date, since September’s own deadlines run on the regular schedule regardless of the August catch-up.

What happens if a filing due in September is missed? #

A missed September deadline is subject to the standard NIRC penalties: a surcharge under Section 248 (25% for ordinary late filing, 50% for willful neglect or a fraudulent return), plus interest under Section 249, unless a new, separately issued extension specifically covers that filing.

Where can I check the full 2026 BIR filing calendar? #

The full year’s recurring deadlines — monthly, quarterly, and annual — are consolidated in the 2026 BIR Tax Filing Deadlines Calendar, which September’s obligations follow without any special modification beyond the already-closed August Habagat extension.

Summary #

September 2026 runs on the regular monthly withholding schedule for most calendar-year filers — August’s 0619-E and 1601-C, generally due around the 10th — while the third-quarter VAT and percentage tax returns wait until October 25. The one September-specific thing to check is whether the Habagat-related catch-up under RMC No. 89-2026 or RMC No. 95-2026 was actually closed out by its August 17 or 18 cutoff, since neither circular extends into September and the regular NIRC Section 248 surcharge applies to anything missed from here on.