REVENUE MEMORANDUM CIRCULAR NO. 30-2026 issued on April 14, 2026 extends the deadline for the filing of 2025 Annual Income Tax Returns and payment of the corresponding taxes due thereon, including submission of required attachments, to May 15, 2026.

Taxpayers may file their returns through the BIR electronic filing platforms and pay the corresponding taxes due thereon electronically in any of the available electronic payment platforms and manually to the nearest Authorized Agent Banks, notwithstanding the covered jurisdiction of the Revenue District Office.