Tax Alert No. 35 [Revenue Memorandum Circular (RMC) No. 062-2026 dated 9 June 2026]
01 Jul 2026
The Bureau of Internal Revenue (BIR), on 9 June 2026, issued Revenue Memorandum Circular (RMC) No. 62‑2026 for the extension of the deadlines for the filing of tax returns and payment of the corresponding taxes due, including the submission of required documents, for the affected taxpayers in Revenue Region No. 18 - South Central Mindanao due to the recent earthquake:
Set out below is a summary of RMC’s key clarifications:
Coverage
- Revenue District Office No. 110 – General Santos City and Sarangani
- Revenue District Office No. 111 – South Cotabato
Extension of Statutory Deadlines
- Submission
BIR Forms / Returns |
Due Date |
Extended Due Date |
All Transcript Sheets of Official Register Books (ORBs) used by Dealer/ Manufacturers/ Toll Manufacturers/ Assemblers/ Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral products & Automobiles - Month of May 2026 |
8 June 2026 |
30 June 2026
|
List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT made by each buyer appearing in the List by a Sugar Cooperative - Month of May 2026 |
10 June 2026 |
|
Information Return on Releases of Refined Sugar by the proprietor or Operator of a Sugar Refinery or Mill - Month of May 2026 |
||
Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers - 1 to 15 June 2026 |
16 June 2026 |
|
Quarterly Summary List of Sales/ Purchases/ Importations by a VAT Registered Taxpayers – Non-eFPS Filers - Fiscal Quarter ending 31 May 2026 |
25 June 2026 |
|
Sworn Statement of Manufacturer's or lmporter’s Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products - Fiscal Quarter ending 31 May 2026 |
- e-Submission
BIR Forms / Returns |
Due Date |
Extended Due Date |
Monthly e-Sales Report for all Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number - Month of May 2026 |
8 June 2026 |
30 June 2026
|
Monthly e-Sales Report for all Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number - Month of May 2026 |
10 June 2026 |
- e-Filing
BIR Forms / Returns |
Due Date |
Extended Due Date |
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619- E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group E - Month of May 2026 |
11 June 2026 |
30 June 2026 |
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619- E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group D - Month of May 2026 |
12 June 2026 |
|
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and /or 0619- E (Monthly Remittance Form of Creditable lncome Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group C - Month of May 2026 |
13 June 2026 |
|
BIR Forms 1601-C (Monthly Remittance Return of lncome Taxes Withheld on Compensation) and/or 0619- E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group B - Month of May 2026 |
14 June 2026 |
e-filing & Payment (Online / Manual)
BIR Forms / Returns |
Due Date |
Extended Due Date |
BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals - Month of May 2026 |
10 June 2026 |
30 June 2026 |
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619- E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) Non-eFPS Filers - Month of May 2026 |
||
BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed - Month of May 2026 |
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BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) - eFPS & Non-eFPS Filers - Month of May 2026 |
||
BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property, Other Than Capital Asset Including Taxable and Exempt) - Month of May 2026 |
||
BIR Form 0620 (Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit Account) - eFPS & Non-eFPS Filers - Month of May 2026 |
||
BIR Form 1702-RT / 1702-EX / 1702-MX - Fiscal Year ending 28 February 2026 |
15 June 2026 |
|
BIR Form 1707-A (Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) - by Corporate Taxpayers - Fiscal Year ending 28 February 2026 |
||
BIR Form 1600-WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Racetrack Operators) - eFPS & Non-eFPS Filers – Month of May 2026 |
20 June 2026 |
|
BIR Form 2550Q (Quarterly Value-Added Tax Return) - eFPS & Non-eFPS Filers - Fiscal Quarter ending 31 May 2026 |
25 June 2026 |
|
BIR Form 2551Q (Quarterly Percentage Tax Return) - eFPS & Non-eFPS Filers - Fiscal Quarter ending 31 May 2026 |
||
BIR Form 2550-DS (Value-Added Tax (VAT) Return for Nonresident Digital Service Provider) - Fiscal Quarter ending 31 May 2026 |
||
One-Time Transactions (ONETT) - (BIR Form Nos. 1800, 1801, 1706, 1707, 1707A) |
Deadlines falling from 8 June 2026 to 29 June 2026 |
|
Payment of Applicable Taxes Using BIR Payment Form 0605 and Payment Form No. 0613 (Payment Form Under Tax Compliance Verification Drive/Tax Mapping) |
Deadlines starting from 8 June 2026 to 29 June 2026 |
e-filing & e-Payment
BIR Forms / Returns |
Due Date |
Extended Due Date |
BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - National Government Agencies (NGAs) - Month of May 2026 |
10 June 2026 |
30 June 2026 |
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619- E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group A - Month of May 2026 |
15 June 2026 |
- e-Payment
BIR Forms / Returns |
Due Date |
Extended Due Date |
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and./or 0619- E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group B, C, D & E - Month of May 2026 |
15 June 2026 |
30 June 2026 |
Registration (Online thru ORUS or Manual)
BIR Forms / Returns |
Due Date |
Extended Due Date |
Permanently Bound Loose-Leaf Books of Accounts/lnvoices and Other Accounting Records - Fiscal Year ending May 31,2026 |
15 June 2026 |
30 June 2026 |
Other Matters
Taxpayers covered by this RMC shall not be subjected to penalties, surcharges, and interest, provided that the concerned tax returns, payments, and submissions are made within the extended period.
If the extended due dates fall on a holiday or non-working day, the filing, payment and submission contemplated herein shall be made on the next working day.
You may access the full version of RMC No. 062-2026 through the BIR website.
For any inquiry or request for assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link: www.pwc.com/ph/en/about-us/contact-us.html
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