BIR RMC No. 116-2026: Protest and Refund Deadlines on Work-From-Home Days
Under BIR Revenue Memorandum Circular (RMC) No. 116-2026, issued November 5, 2026, some BIR deadlines move when they fall on a day covered by a government-declared work-from-home arrangement. The deadline shifts to the next business day when BIR personnel report on-site. The rule covers replies and protests in a tax audit, refund applications, and requests for reconsideration, even if the arrangement covers only half a day. It does not change the deadlines for filing and paying tax returns.
What does RMC No. 116-2026 say?
Many audit and refund deadlines require you to hand papers to a BIR office. If the office works from home on your last day, you may find no one to receive them.
RMC No. 116-2026 answers that problem. If your deadline falls on a day covered by a government-declared work-from-home arrangement, it automatically moves to the next business day when BIR personnel are required to work on-site. The circular took effect immediately.
Which deadlines are covered?
The circular lists nine kinds of submissions:
Compliance with a subpoena duces tecum.
Explanations in reply to a Notice of Discrepancy (NOD).
Documents for the Discussion of Discrepancy.
Replies to a Preliminary Assessment Notice (PAN).
Protests against a Formal Letter of Demand and Final Assessment Notice (FLD/FAN).
Supporting documents for a request for reinvestigation.
Requests for reconsideration of a Final Decision on Disputed Assessment (FDDA).
Applications for tax credit or refund under Sections 112, 135-A and 204(C) of the Tax Code.
Requests for reconsideration of a full or partial denial of a VAT or excise tax refund claim under Sections 112 and 135-A.
Does it apply to a half-day work-from-home arrangement?
Yes.
The rule applies even when the arrangement covers only part of the day, whether morning or afternoon.
Does it move the deadline for tax returns?
No.
The circular lists audit, protest and refund submissions only. Returns are filed and paid online, so their deadlines stay the same unless the BIR issues a separate extension.
Why does this matter?
These deadlines are short, and missing one can end your case:
PAN reply: 15 days from receipt. See what to do with a PAN.
FAN protest: 30 days from receipt (Section 228, Tax Code). A late protest makes the assessment final. See how to protest a FAN.
Supporting documents for a reinvestigation: 60 days from filing the protest (Section 228, Tax Code).
Refund claims: two years, counted differently for each kind of claim. See tax refund deadlines.
How should you use the rule?
Treat it as a safety net, not a plan.
File early. Aim to file at least two working days before the last day.
Keep proof. If you rely on the circular, keep a copy of the work-from-home announcement and note the date the office reopened.
File on the first on-site day. The deadline moves to the next business day only. It does not give you extra days.
Get a stamped receiving copy showing the date and the name of the receiving officer.
Check the kind of deadline. If your submission is not on the list, do not assume the circular covers it.
Frequently asked questions
Does the rule apply to appeals to the Court of Tax Appeals?
No.
The circular covers submissions to the BIR. Court deadlines follow the court's own rules. See how to appeal to the CTA.
Do I need to ask the BIR for the extension?
No.
The move is automatic.
What if the BIR office was open but short-staffed?
The circular speaks of a government-declared work-from-home arrangement. Without one, file on the original deadline.
Sources
Revenue Memorandum Circular No. 116-2026, November 5, 2026 (Bureau of Internal Revenue)
National Internal Revenue Code of 1997, as amended, Sections 112, 135-A, 204(C) and 228
Facing a BIR audit, assessment or tax dispute?
Aureada CPA Law Firm's CPA-lawyers handle BIR audits, assessment protests, refund claims and Court of Tax Appeals cases from our Makati and Lucena offices. See our tax services.
You can also email info@aureadalaw.com or call (02) 8812-9990.
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This article is general information as of its publication date, not legal advice, and does not create a lawyer-client relationship. For advice on your situation, consult a lawyer.
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