Revenue Memorandum Circular No. 46-2026
Date of Issuance: May 18, 2026

“Prescribes the Procedures and Deadline on the Submission of 2025 Audited Financial Statements and Other Attachments Through the Electronic Audited Financial Statements Systems / Submission Facility.”

Background

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 46-2026 to address technical issues encountered during the filing season for taxable year 2025.

Taxpayers experienced difficulties submitting their Audited Financial Statements (AFS) and other required attachments through the Electronic Audited Financial Statements (eAFS) System / Submission Facility, particularly on or before the original 15 May 2026 deadline

Extension of Deadline

Taxpayers who were unable to successfully submit AFS and attachments via the eAFS system on or before 15 May 2026 are granted an extension until 25 May 2026. The extension applies without imposition of penalties.

Note:

• The extension ONLY covers submission of AFS and attachments.
• It does NOT extend the filing deadline of the Annual Income Tax Return (AITR).

Coverage of Extension

The extension applies to:

• Taxpayers unable to upload submissions due to eAFS system errors, and
• Taxpayers who:
  • Submitted via email, and
  • Have not received official acknowledgment from the BIR office.

Compliant with the EAFS Submission

• Taxpayers who submitted through the official email address of the concerned BIR office on or before 15 May 2026, and
• Received an email acknowledgment.

Note: Accordingly, no resubmission via eAFS is required, although optional upload the same through the eAFS facility, if they so desire.

Validation and Verification

• Submissions made through email remain subject to validation and verification by the BIR.
• The BIR may require:
  • Re-upload via eAFS,
  • Additional documents, or
  • Submission of hard copies, when necessary.

For any assistance or inquiry, you may contact us through the contact details below:

• +632.8982.9100
• info@reyestacandong.com

You may access the full version of this RMC through this link: