REVENUE MEMORANDUM CIRCULAR NO. 12-2026 issued on February 13, 2026 extends the deadlines for the filing of tax returns, and payment of the corresponding taxes due thereon, including the submission of required documents for taxpayers under the jurisdiction of Revenue District Office (RDO) No. 101-Lanao del Norte that were affected by Tropical Storm “Basyang” until February 27, 2026.

Taxpayers covered by the Circular shall not be subjected to the imposition of penalties, surcharges, and interest, provided that the concerned tax returns, payments, and submissions are made within the extended period.