Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 46-2026, dated 18 May 2026, providing for the procedures and deadline extension on the submission of 2025 Audited Financial Statements (AFS) and other attachments through the electronic audited financial system (eAFS)/submission facility.
Below are the salient points of the Circular:
1. Deadline for filing is extended until 25 May 2026 without imposition of penalties for the following:
- Taxpayers who were unable to successfully submit their AFS and other attachments through the eAFS Facility on or before 15 May 2026 due to eAFS system-related issues.
- Taxpayers who submitted AFS and other attachments via email but have not received an official acknowledgment receipt from the concerned office.
2. Contingency email procedure consists of submission to the official email address of the concerned Revenue District Office, Large Taxpayers Office, or other office having jurisdiction over the taxpayer, as disseminated by the Information Systems Group.
3. Taxpayers who were able to submit their AFS and other attachments through the prescribed contingency email procedure on or before 15 May 2026 and have received an email acknowledgment shall be considered compliant with the eAFS attachment submission requirements. No resubmission through the eAFS facility shall be required. However, taxpayers may still opt to upload the same through the eAFS facility, if they desire.
4. Instructions for the BIR to monitor all submissions through designated email accounts and to acknowledge receipt, confirming submission.
5. Submission through the official BIR email pursuant to this RMC shall remain subject to validation and verification by the BIR.
6.The BIR reserves the right to require re-upload through the eAFS facility, additional documents, or hard copies whenever necessary for audit, investigation, verification, or other legal purposes.
Here is the link to the full text of the issuance: RMC No. 46-2026.