BIR Revenue District Office No. 103 - Agusan del Norte

19/05/2026

𝗕𝗜𝗥 𝗟𝗔𝗨𝗡𝗖𝗛𝗘𝗦 “𝗘𝗔𝗦𝗘 𝗢𝗙 𝗖𝗟𝗢𝗦𝗜𝗡𝗚 𝗕𝗨𝗦𝗜𝗡𝗘𝗦𝗦” 𝗚𝗨𝗜𝗗𝗘𝗟𝗜𝗡𝗘𝗦 𝗙𝗢𝗥 𝗧𝗔𝗫 𝗥𝗘𝗚𝗜𝗦𝗧𝗥𝗔𝗧𝗜𝗢𝗡 𝗖𝗔𝗡𝗖𝗘𝗟𝗟𝗔𝗧𝗜𝗢𝗡; 𝗧𝗔𝗫 𝗖𝗟𝗘𝗔𝗥𝗔𝗡𝗖𝗘 𝗥𝗘𝗟𝗘𝗔𝗦𝗘𝗗 𝗔𝗦 𝗙𝗔𝗦𝗧 𝗔𝗦 𝗧𝗛𝗥𝗘𝗘 𝗗𝗔𝗬𝗦

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 47-2026 on May 19, 2026, prescribing new guidelines to simplify the process for closing businesses and cancelling tax registration, as part of the implementation of Republic Act No. 11976, otherwise known as the “Ease of Paying Taxes Act.”

“This is our ‘Ease of Closing Business’ reform,” Commissioner Charlito Martin R. Mendoza said. “In line with President Ferdinand R. Marcos Jr.’s directive to make government services faster, better, and more responsive, and Finance Secretary Frederick D. Go’s push to make tax administration more investor-friendly and business-friendly, the BIR is making it easier for taxpayers who have already ceased operations to properly close their business and cancel their registration.”

“From improving the ease of doing business and the ease of paying taxes, this reform completes the BIR’s support for businesses through every stage of the business life cycle. If we make it easier to start and operate a business, then the government must also make it easier to properly close BIR registration once operations have already ceased,” he added.

Under RMC No. 47-2026, taxpayers who have already ceased operations may now apply for the closure or cancellation of their registration, either manually or electronically, through the Revenue District Office where their head office or branch is registered.

The Circular simplifies and standardizes documentary requirements. Together with the application form and the surrender of original BIR registration documents and permits previously issued to the business, taxpayers will only be required to submit two other document sets for closure: the list of ending inventory of goods and supplies, including capital goods for VAT-registered taxpayers, and the unused invoices, supplementary documents, and other unutilized accounting forms, together with their inventory.

Under the new guidelines, penalties for non-filing of tax returns shall no longer accrue once the taxpayer submits the complete documentary requirements for the closure or cancellation of registration. To prevent the further accumulation of open cases, the taxpayer’s registered form types shall likewise be placed under “deregistered” status upon submission of the complete requirements. Filing an application for the closure or cancellation of registration, however, does not preclude the Bureau from conducting an audit to determine any outstanding tax liabilities.

In addition, micro taxpayers shall not be subject to mandatory audit for closure and/or cancellation of business registration. Hence, tax clearances will be issued within three (3) working days from submission of complete documentary requirements for those with no open cases or outstanding liabilities. For micro taxpayers with open cases, tax clearance will be issued within three (3) working days from the submission of the complete documentary requirements and the payment of outstanding liabilities, including penalties.

Commissioner Mendoza encouraged taxpayers who have already ceased operations to avail themselves of the streamlined process to avoid the continued accumulation of penalties and to properly update their registration records with the Bureau.

Read the full RMC here:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2047-2026.pdf

19/05/2026

𝗣𝗨𝗕𝗟𝗜𝗖 𝗔𝗗𝗩𝗜𝗦𝗢𝗥𝗬 : 𝗕𝗜𝗥 𝗘𝗫𝗧𝗘𝗡𝗗𝗦 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗙𝗢𝗥 𝗘𝗔𝗙𝗦 𝗦𝗨𝗕𝗠𝗜𝗦𝗦𝗜𝗢𝗡𝗦 𝗨𝗡𝗧𝗜𝗟 𝗠𝗔𝗬 𝟮𝟱

The Bureau of Internal Revenue (BIR) has announced that it is extending the deadline for the submission of the 2025 Audited Financial Statements (AFS) and other mandatory attachments through the Electronic Audited Financial Statements (eAFS) facility until May 25, 2026.

The extension was finalized through Revenue Memorandum Circular No. 46-2026 to provide administrative relief to taxpayers who encountered eAFS system-related technical issues during the recently concluded 2025 Annual Income Tax Return (AITR) filing season.

Under this issuance, penalties arising solely from delayed attachment submissions during this period are waived.

The extension until May 25, 2026, strictly applies to the following taxpayers:

1. Those who were unable to successfully upload their 2025 AFS and attachments through the eAFS platform on or before May 15, 2026, due to system-related issues; and

2. Those who utilized the contingency email submission route on or before May 15, 2026, but have not yet received an official email acknowledgment receipt from their concerned BIR office.

Taxpayers who submitted their attachments through the prescribed contingency email procedure on or before May 15, 2026, and have already received an email acknowledgment from their concerned BIR office, are considered fully compliant.

They are not required to resubmit via the eAFS facility, though they may still choose to do so voluntarily.

The BIR clarified that this extension applies only to the submission of the AFS and related attachments through the eAFS facility. It does not extend the statutory deadline for the filing and payment of the Annual Income Tax Return (AITR) itself.

The full copy of the guidelines can be accessed through this link:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2046-2026.pdf

19/05/2026

19/05/2026

𝗦𝗖𝗔𝗠 𝗔𝗟𝗘𝗥𝗧: 𝗙𝗿𝗮𝘂𝗱𝘂𝗹𝗲𝗻𝘁 𝗕𝗜𝗥 𝗠𝗲𝘀𝘀𝗮𝗴𝗲𝘀

The Bureau of Internal Revenue warns the public against deceptive messages circulating on various messaging platforms regarding a fake tax refund program. Impostors pretending to be government staff are sending links to fraudulent websites designed to steal your personal and financial information. Please be advised that the bureau does not use ordinary mobile numbers or chat applications to issue official refunds.

Do not click any links, reply to these senders, or provide personal data. Legitimate tax processes are handled strictly through official government channels and your local Revenue District Office.

For verified updates and to report suspicious activity, please visit our official website or call the BIR Customer Assistance Division at (02) 8538-3200.

19/05/2026

15/05/2026

𝗠𝗔𝗧𝗔𝗚𝗨𝗠𝗣𝗔𝗬 𝗔𝗡𝗚 𝗘𝗫𝗧𝗘𝗡𝗗𝗘𝗗 𝗧𝗔𝗫 𝗦𝗘𝗔𝗦𝗢𝗡

Nagtapos na ngayong araw, May 15, 2026, ang pinalawig na deadline para sa filing and payment ng Annual Income Tax Return, matapos ang isang-buwang extension na ipinagkaloob ni Pangulong Ferdinand R. Marcos Jr. upang mabigyan ng mas mahabang panahon ang mga taxpayers na makapag-comply nang maayos.

Nagpasalamat si Commissioner Charlito Martin R. Mendoza sa mga taxpayers at sa buong hanay ng BIR sa kanilang pakikiisa, pagtugon, at tuloy-tuloy na serbisyo hanggang sa huling oras ng deadline.

Pwede paring mag file at nagbayad online hanggang 11:59 ngayong gabi!

15/05/2026

15/05/2026

𝗟𝗔𝗦𝗧 𝗗𝗔𝗬 𝗧𝗢𝗗𝗔𝗬 𝗧𝗢 𝗙𝗜𝗟𝗘 𝗔𝗡𝗗 𝗣𝗔𝗬 𝗔𝗡𝗡𝗨𝗔𝗟 𝗜𝗡𝗖𝗢𝗠𝗘 𝗧𝗔𝗫; 𝗕𝗜𝗥 𝗜𝗡 𝗙𝗨𝗟𝗟 𝗙𝗢𝗥𝗖𝗘 𝗡𝗔𝗧𝗜𝗢𝗡𝗪𝗜𝗗𝗘 𝗧𝗢 𝗔𝗦𝗦𝗜𝗦𝗧 𝗧𝗔𝗫𝗣𝗔𝗬𝗘𝗥𝗦

The Bureau of Internal Revenue (BIR) reminded taxpayers that today, 15 May 2026, is the last day to file and pay Annual Income Tax Returns (AITRs). The Bureau encouraged taxpayers who have not yet filed and paid their Annual Income Tax Returns to complete their transactions as early as possible today, using the BIR’s available electronic filing and payment channels.

“Nagpapasalamat tayo kay Pangulong Ferdinand Marcos, Jr. sa pagpapalawig sa AITR deadline. Mahaba po ang isang buwang palugit na siguradong nakatulong sa ating taxpayers na maayos na makapag-comply sa kanilang tax obligations,” BIR Commissioner Charlito Martin R. Mendoza said.

“Sa mga tapos na pong mag-file at magbayad, maraming salamat sa inyong maaga at on-time compliance. Sa mga nakapag-file na pero hindi pa nakakapagbayad, ihabol niyo na po ang payment ngayong araw, para iwas abala at penalties. At sa mga nakapag-file at nakapagbayad na, huwag po nating kalimutang i-submit din ang required attachments, dahil ngayong araw din po ang deadline ng mga ito,” he added.

To assist taxpayers on the final day of filing, the BIR has mobilized its Revenue District Offices (RDOs), eLounges, and taxpayer assistance centers nationwide to provide filing assistance, electronic filing support, and guidance on available electronic payment channels. The BIR has likewise established an Electronic Tax Filing Center – Tax Assistance Center to provide additional centralized taxpayer support for electronic filing concerns.

The BIR has also activated its National Command Center at Revenue Region No. 7B in Mandaluyong City to serve as the Bureau’s centralized monitoring and coordination hub for the May 15 filing deadline operations. From there, Commissioner Mendoza, together with Deputy Commissioners and key BIR officials, will oversee nationwide operations, monitor reports from RDOs and taxpayer assistance facilities, and coordinate immediate responses to filing-related concerns, ensuring continuous taxpayer assistance until the deadline closes.