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The Bureau of Internal Revenue (BIR) has extended the deadline for the submission of the 2025 Audited Financial Statements (AFS) and other required attachments through the Electronic Audited Financial Statements (eAFS) facility until May 25, 2026.
The extension was formalized through Revenue Memorandum Circular No. 46-2026 to provide administrative relief to taxpayers who experienced technical issues with the eAFS system during the recently concluded 2025 Annual Income Tax Return (AITR) filing season.
Pursuant to the issuance, penalties resulting solely from delayed submission of attachments during the covered period shall be waived.
The extension until May 25, 2026 applies exclusively to the following taxpayers:
- Taxpayers who were unable to successfully upload their 2025 AFS and attachments through the eAFS platform on or before May 15, 2026 due to system-related issues; and
- Taxpayers who availed themselves of the contingency email submission process on or before May 15, 2026 but have yet to receive an official email acknowledgment receipt from their respective BIR office.
Taxpayers who submitted their attachments through the prescribed contingency email procedure on or before May 15, 2026 and have already received an email acknowledgment from their concerned BIR office shall be deemed fully compliant.
Accordingly, they are no longer required to resubmit the documents through the eAFS facility, although they may still opt to do so voluntarily.
The BIR likewise clarified that the extension covers only the submission of the AFS and related attachments through the eAFS facility and does not extend the statutory deadline for the filing and payment of the Annual Income Tax Return (AITR) itself.
Below is the copy of BIR Memorandum.
