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Manila Bulletin devider Business devider Trade & Industry devider FIRB pushes back incentive reporting deadline to June 15

FIRB pushes back incentive reporting deadline to June 15

Published Apr 16, 2026 03:12 pm
The government has extended the deadline for companies to report their tax incentives and benefits by one month, providing relief to businesses grappling with the nationwide energy emergency.
Inter-agency Fiscal Incentives Review Board (FIRB) moved the submission date for the annual tax incentives report and the annual benefits report to June 15 from the original May 15 deadline.
This decision, formalized through FIRB Advisory 007-2026, issued on April 15, comes as a direct response to the recent declaration of the state of national energy emergency.
This move followed the issuance of Revenue Memorandum Circular (RMC) No. 030-2026, which had already extended the deadline for filing 2025 annual income tax returns (ITRs) and paying the corresponding taxes from April 15 to May 15, 2026.
Under the adjusted schedule, RBEs and cooperatives following a calendar-year accounting period now have until June 15 to submit their complete ATIR and ABR. This maintains the intended 30-day window following the revised tax filing deadline.
For RBEs and cooperatives operating on a fiscal-year accounting period, the submission of specific employment and compensation data as part of the ABR is also extended to June 15.
Additionally, the advisory provides relief to oversight bodies, as the deadline for Investment Promotion Agencies (IPAs) and the Cooperative Development Authority (CDA) to submit their consolidated ATIR and ABR has been extended to July 15 from the previous month.
For the submission process, RBEs are required to use FIRB Form 3000AS (Annex B.3) for manual filings or Form 2B for electronic submissions regarding employment and compensation data. CDA-registered cooperatives must use FIRB Form 3003AS (Annex B).
According to the FIRB, this extension is a temporary measure for the taxable year 2025. For 2026 and subsequent years, the submission deadlines will revert to the standard 30 calendar days from the statutory tax return filing deadline.

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