Extended deadline for submission of 2025 Audited Financial Statements and other required attachments to the Annual Income Tax Return
(Revenue Memorandum Circular No. 46-2026, issued on May 18, 2026)
This Tax Alert is issued to inform concerned taxpayers of the extension of the deadline for the submission of the 2025 Audited Financial Statements (AFS) and other required attachments to the Annual Income Tax Return (AITR), together with the guidelines prescribed by the Bureau of Internal Revenue (BIR) to address issues encountered in relation to the use of the Electronic Audited Financial Statements (eAFS) facility.
Under Revenue Memorandum Circular (RMC) No. 46-2026, taxpayers who were unable to submit their 2025 AFS and other required attachments through the eAFS facility on or before May 15, 2026, due to system-related issues are granted an extension until May 25, 2026, without the imposition of penalties.
This extension likewise covers taxpayers who have used the prescribed contingency email procedure but have not received the corresponding official acknowledgement receipt from the BIR office concerned.
Taxpayers who received an email acknowledgement from the concerned BIR office on their submission of attachments on or before May 15, 2026, through the prescribed contingency email procedure shall be considered compliant with the submission requirements. In such instances, resubmission through the eAFS facility is no longer required, but the taxpayer has the option to upload the same via the eAFS facility.
The Regional Directors, Revenue District Officers, and office heads shall ensure that the designated email accounts are properly monitored and that all submissions received are appropriately reported for monitoring and verification purposes. As a result of validation and verification, the BIR reserves the right to require taxpayers to resubmit documents through the eAFS facility, provide additional supporting documents, and/or submit hard copies if deemed necessary.
The extension applies solely to the submission of AFS and other required attachments and shall not be construed as an extension of the statutory deadline for the filing of the AITR, which remained due on May 15, 2026, pursuant to RMC No. 30-2026.