REVENUE MEMORANDUM CIRCULAR (RMC) 046-2026
The circular extends the original May 15, 2026 deadline for the submission of 2025 AFS and required attachments through the eAFS to May 25, 2026 due to system issues encountered during the Annual Income Tax Return (AITR) filing period. Taxpayers who were unable to submit through eAFS or who did not receive an acknowledgment receipt for their email submissions may re-submit within the extended deadline without incurring penalties.
Taxpayers who submitted their AFS and attachments via the prescribed contingency email procedure on or before May 15, 2026 and received an acknowledgment email from the BIR are considered compliant and are not required to re-submit through eAFS, although they may do so voluntarily.
The extension applies only to AFS and attachment submissions and does not affect the AITR filing deadline.