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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 039-2026
This circular clarifies the deadline for submitting required attachments to the 2025 Annual Income Tax Returns (AITR). It states that the filing of the 2025 AITR, payment of taxes due, and submission of attachments are all extended until May 15, 2026.
To provide further clarification, given are the illustrations below:
| Scenario 1 | If a taxpayer electronically files BIR Form No. 1701 on or before April 15, 2026, the required attachments may still be submitted through the eAFS system until May 15, 2026. |
| Scenario 2 | If a taxpayer electronically files BIR Form No. 1701 on April 16, 2026, the required attachments should be submitted through eAFS until May 15, 2026. |
| Scenario 3 | If a taxpayer electronically files BIR Form No. 1701 on May 15, 2026, the taxpayer can still submit the required attachments through eAFS on the same deadline, May 15, 2026. |