The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 39-2026 to clarify the deadline for the submission of required attachments to the 2025 Annual Income Tax Returns (AITRs), following the filing extension earlier granted under RMC No. 30-2026. The circular addresses common questions raised by taxpayers regarding the timing of attachment submission through the Electronic Audited Financial Statements (eAFS) system.
Nature and purpose
RMC No. 39-2026 reiterates that the extension granted for the filing of the 2025 AITRs also applies to the submission of required attachments. The clarification aims to ensure uniform compliance and to avoid confusion among taxpayers who electronically file their returns on different dates within the extended period.
Clarified deadlines
The BIR provides the following guidance for taxpayers who electronically file BIR Form No. 1701 (Annual Income Tax Return for Individuals, including mixed income earners, estates and trusts):
Practical implications
Taxpayers should note that while the filing and payment deadlines for the 2025 AITRs were extended, the final and uniform deadline for submitting all required attachments through eAFS is 15 May 2026, regardless of the actual date of electronic filing within the extended period. Incomplete or late submission of attachments may still expose taxpayers to penalties or compliance issues.
Taxpayers are advised to complete the preparation and uploading of all required attachments ahead of the deadline to ensure full compliance and avoid last‑minute technical or administrative concerns.
Please be guided accordingly.
Source:
P&A Grant Thornton
Certified Public Accountants
P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd.
As published in SunStar Cebu, dated 15 May 2026
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