Philippines moves quarterly tax filing deadline to October 29
The extension follows an outage of the electronic filing and payment system and also covers payments and required attachments.
Taxpayers in the Philippines have until October 29, 2026 to file their quarterly value-added tax (VAT) and percentage tax returns, the Bureau of Internal Revenue (BIR) said. Payments are also covered by the extension, prompted by the unavailability of the bureau’s electronic filing and payment system (eFPS).
The revised deadline replaces October 26 for BIR Form No. 2550Q, the Quarterly VAT Return, and BIR Form No. 2551Q, the Quarterly Percentage Tax Return. Taxpayers also have the additional time to submit required attachments.
BIR Commissioner Charlito Martin R. Mendoza signed Revenue Memorandum Circular No. 115-2026 to provide the extension. According to the bureau, filing and paying by October 29 will not incur penalties.
