What does RMC No. 89-2026 do?

RMC No. 89-2026 extends to Monday, August 17, 2026, statutory BIR deadlines that originally fell between August 10 and 16, 2026, for taxpayers registered under Revenue District Offices and Large Taxpayer divisions affected by the continued heavy rainfall brought about by the Southwest Monsoon (Habagat).

Which BIR offices does RMC No. 89-2026 cover?

It covers 58 BIR offices and units in total: 53 regular Revenue District Offices plus five Large Taxpayer Audit and Excise Divisions, spanning Metro Manila and provinces including Ilocos Sur, La Union, Pangasinan, Abra, Apayao, Benguet, Ifugao, Kalinga, Mountain Province, Bataan, Bulacan, Pampanga, Tarlac, Zambales, Cavite, Batangas, Rizal, and Mindoro.

Does the extension apply to eFPS and eBIRForms filings, or only manual filing?

Both. RMC No. 89-2026 covers filings, payments, remittances, registration transactions, and required document submissions made through e-Filing, e-Payment, eFPS, and manual/over-the-counter channels alike, as enumerated in the circular, for taxpayers under the affected RDOs.

What if I filed and paid late, but my RDO isn't on the RMC No. 89-2026 list?

The extension only applies to taxpayers registered under one of the specifically enumerated RDOs and Large Taxpayer divisions. If your RDO isn't on that list, the regular deadline and the regular late-filing surcharge, interest, and compromise penalty rules under NIRC Sections 248 and 249 still apply, even if your area also experienced heavy rain.

RMC No. 89-2026: BIR Extends Tax Deadlines to August 17 for Habagat-Affected RDOs

Q: Will Authorized Agent Banks still accept my return and payment after the original deadline?

Yes. The BIR also issued Bank Bulletin No. 2026-09, directing Authorized Agent Banks to accept applicable tax returns and payments from taxpayers under the affected RDOs through August 17, 2026, without the corresponding penalties for late filing or payment.

RMC No. 89-2026, issued by the Bureau of Internal Revenue on August 10, 2026, moves statutory deadlines that fell between August 10 and 16, 2026 to Monday, August 17, 2026 — but only for taxpayers registered under one of 58 specifically named Revenue District Offices (RDOs) and Large Taxpayer divisions affected by the continued heavy rainfall brought about by the Southwest Monsoon, locally known as Habagat. If your RDO isn’t on that list, your original deadline and the usual late-filing penalties still apply.

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What does RMC No. 89-2026 actually do? #

RMC No. 89-2026 is a targeted, area-specific deadline extension, not a nationwide filing holiday. It applies only to taxpayers under the jurisdiction of RDOs and Large Taxpayer divisions the circular names, and only to deadlines that fell within the August 10–16, 2026 window. The circular’s official caption — reproduced identically across BIR-sourced news coverage — reads:

“Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were Affected by the Continued Heavy Rainfall brought about by Southwest Monsoon”

Announcing the extension, the BIR Commissioner was quoted as saying: “We recognize the difficulties brought about by the prevailing weather conditions” — the stated rationale for granting affected taxpayers extra time rather than requiring them to file and pay on the original schedule while roads were flooded and offices were inaccessible.

Which BIR offices are covered? #

The circular names 58 BIR offices and units — 53 regular RDOs and five Large Taxpayer Audit and Excise Divisions — across the areas hit hardest by the Southwest Monsoon rains in the first half of August 2026.

Coverage area	Examples
Metro Manila	Multiple RDOs across the National Capital Region
Ilocos / Cordillera	Ilocos Sur, La Union, Pangasinan, Abra, Apayao, Benguet, Ifugao, Kalinga, Mountain Province
Central Luzon	Bataan, Bulacan, Pampanga, Tarlac, Zambales
CALABARZON / Mimaropa	Cavite, Batangas, Rizal, Mindoro
Large taxpayers	5 Large Taxpayer Audit and Excise Divisions

If you’re not sure whether your specific RDO is on the enumerated list, check the full circular on the BIR website or confirm with your RDO directly — the extension is RDO-specific, not province-wide by default, even though the affected RDOs cluster in the regions above.

What deadlines and transactions are extended? #

The extension covers filing of tax returns, payment of the corresponding taxes, remittances, and submission of required documents with original due dates falling between August 10 and 16, 2026 — moved to Monday, August 17, 2026. This applies across:

Electronic filing (eFPS and eBIRForms)
Electronic payment channels
Manual, over-the-counter filing and payment at the RDO or an Authorized Agent Bank
Registration transactions and other required document submissions falling within the same window

How does this affect payments through banks? #

The BIR paired RMC No. 89-2026 with Bank Bulletin No. 2026-09, instructing Authorized Agent Banks (AABs) to accept tax returns and payments from taxpayers under the affected RDOs through August 17, 2026, without the penalties that would normally attach to a late payment. This matters because AAB acceptance is often the practical bottleneck during a calamity extension — a bank that isn’t formally instructed to waive the deadline can still reject or penalize a late over-the-counter payment even if the BIR itself has granted an extension.

What if your RDO isn’t on the list? #

If your registered RDO doesn’t appear among the 58 named offices, RMC No. 89-2026 doesn’t apply to you, even if your area also experienced flooding or service disruptions. Filing or paying after your original deadline in that case exposes you to the standard consequences under the NIRC — the 25% (or 50%, for willful neglect) surcharge under Section 248, 12% annual interest under Section 249, and applicable compromise penalties. Compare your original due date against the 2026 BIR Tax Filing Deadlines Calendar and, if you’re at risk of missing it, review what late filing actually costs before assuming an extension covers you.

Summary #

RMC No. 89-2026 gives taxpayers under 58 named RDOs and Large Taxpayer divisions until August 17, 2026 to file and pay obligations originally due August 10–16, 2026, with AABs instructed under Bank Bulletin No. 2026-09 to honor the extension without penalty. It’s a narrow, RDO-specific relief measure tied to a specific weather event — not a general extension — so the first step for any taxpayer affected by the Habagat rains is confirming whether their own RDO is actually on the list before assuming the later deadline applies.