The Bureau of Internal Revenue (BIR) has extended the deadline for filing quarterly Value-Added Tax (VAT) and Percentage Tax returns and paying the corresponding taxes until October 29, 2026, following technical issues with its electronic filing system.
Under Revenue Memorandum Circular No. 115-2026, the extension covers BIR Form No. 2550Q, or the Quarterly VAT Return, and BIR Form No. 2551Q, or the Quarterly Percentage Tax Return, originally due on October 26.
The extension also covers the submission of required attachments.
The BIR said the extension was granted due to the unavailability of the Electronic Filing and Payment System (eFPS).
The circular, signed by BIR Commissioner Charlito Martin R. Mendoza on October 26, takes effect immediately.
The agency also clarified that taxpayers who file their returns and pay the corresponding taxes within the extended deadline will not face penalties.
