BIR Deadline Falls on a Work-From-Home Day? What RMC 116-2026 Means for Your Audit Replies, Protests and Refund Claims
If the last day to reply to a BIR audit notice, file a protest, or submit a refund claim lands on a day when government offices are on declared work-from-home, the deadline moves to the next business day BIR personnel are back on-site. Here is what is covered and what is not.
If your BIR audit, protest, or refund deadline falls on a declared government work-from-home day, you get until the next business day BIR staff are back on-site. This is under RMC No. 116-2026 (dated September 24, 2026, released early November 2026), effective immediately. It also applies to half-day (morning or afternoon) work-from-home. It covers only nine submissions: Subpoena Duces Tecum, NOD explanation, DOD documents, PAN reply, FLD/FAN protest, reinvestigation documents, FDDA reconsideration, tax credit/refund claims (Secs. 112, 135-A, 204(C)), and reconsideration of a denied VAT/excise refund. It does not extend your regular tax return filing and payment.
What RMC 116-2026 says
When government offices are placed on a declared work-from-home arrangement, taxpayers with audit and refund cases could not be sure whether a due date falling on that day still counted. RMC No. 116-2026 settles it: the last day for filing is moved to the next business day when BIR personnel are required to work on-site. The same rule applies if work-from-home is declared only for the morning or only for the afternoon. The Circular took effect immediately.
What is covered
| Stage | Submission covered by RMC 116-2026 |
|---|---|
| Audit | Compliance with a Subpoena Duces Tecum |
| Audit | Explanation to a Notice of Discrepancy (NOD) |
| Audit | Submission of documents for the Discussion of Discrepancy (DOD) |
| Assessment | Reply to a Preliminary Assessment Notice (PAN) |
| Assessment | Protest against a Formal Letter of Demand / Final Assessment Notice (FLD/FAN) |
| Protest | Submission of supporting documents to a Request for Reinvestigation |
| Protest | Request for Reconsideration of the Final Decision on Disputed Assessment (FDDA) |
| Refund | Claim for tax credit or refund under Sections 112, 135-A, and 204(C) of the Tax Code |
| Refund | Request for Reconsideration of a full or partial denial of a VAT or excise tax refund claim (Secs. 112 and 135-A) |
What is not covered
- Regular tax returns and payments (monthly, quarterly, annual). These follow their usual due dates unless the BIR issues a separate extension.
- Days that are not declared work-from-home for government offices. An ordinary rainy day, or a work-from-home set-up in your own company, does not move a BIR deadline.
- Submissions not on the list. If your matter is not one of the nine items above, do not assume the extension applies.
How it works: an example
Illustration only. Your company's reply to a PAN is due on a Wednesday. That Wednesday, government offices are placed on a declared work-from-home arrangement, and on-site work resumes Thursday. Under RMC 116-2026, your reply is due Thursday, the next business day BIR personnel are required to work on-site. If work-from-home were declared only for Wednesday afternoon, the same rule applies.
Checklist for your business
- List every open BIR notice (subpoena, NOD, PAN, FLD/FAN, FDDA) and every pending refund claim, with its exact due date.
- Count from date of receipt of each notice, and keep the envelope, email, or receiving copy that proves when you received it.
- Aim to file before the due date. Treat RMC 116-2026 as a safety net, not a new deadline.
- If a work-from-home day hits your due date, save a copy of the official declaration covering that day, and file on the next on-site business day.
- Get proof of receipt (stamped receiving copy or acknowledgment) every time you file.
- Keep regular returns separate. Do not delay monthly or quarterly filings and payments because of this Circular.
How BGB can help
Received a BIR notice, or need to track deadlines on an audit or refund claim? BGB can review your notices, map out the due dates, and help you prepare replies, protests, and supporting documents on time. Call (02) 8631-8618 or connect with BGB.
Frequently asked questions
What does RMC No. 116-2026 do?
It clarifies that when the last day to file certain audit, protest, and refund submissions falls on a day covered by a declared work-from-home arrangement for government offices, the deadline moves to the next business day when BIR personnel are required to work on-site. It took effect immediately.
Which submissions are covered?
Nine: (1) compliance with a Subpoena Duces Tecum; (2) explanation to a Notice of Discrepancy (NOD); (3) submission of documents for the Discussion of Discrepancy (DOD); (4) reply to a Preliminary Assessment Notice (PAN); (5) protest against a Formal Letter of Demand/Final Assessment Notice (FLD/FAN); (6) supporting documents for a Request for Reinvestigation; (7) Request for Reconsideration of the Final Decision on Disputed Assessment (FDDA); (8) claims for tax credit or refund under Sections 112, 135-A and 204(C) of the Tax Code; and (9) Request for Reconsideration of a full or partial denial of a VAT or excise tax refund claim under Sections 112 and 135-A.
What if work-from-home is declared only for the morning or the afternoon?
The extension still applies. RMC No. 116-2026 says the moved deadline applies even when the work-from-home arrangement covers only part of the day.
Does this extend the filing and payment of my regular tax returns?
No. RMC No. 116-2026 covers only the nine audit, protest, and refund submissions it lists. Monthly, quarterly, and annual return filing and payment deadlines are not covered; those move only if the BIR issues a separate extension.
Should we wait for the extended date?
We do not recommend it. The extension is a safety net, not a new deadline to plan around. File on or before the original due date when you can, keep proof of receipt, and use the moved date only when a work-from-home declaration actually makes on-site filing impossible.
Official sources & references
- Revenue Memorandum Circular No. 116-2026, “Clarifying the Deadlines for the Compliance with a Subpoena Duces Tecum and Filing of Specific Explanations, Replies, Protests, Applications, Requests, and Other Submissions, When the Due Dates Thereof Fall on Days Covered by a Declared Work-From-Home Arrangement” (dated September 24, 2026; released early November 2026; effective immediately): BIR RMC list
- Full text of RMC No. 116-2026: BIR PDF
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