Revenue Memorandum Circular No. 046 – 2026

This Circular is issued to prescibe the extension of filing of the 2025 Audited Financial Statements (AFS) and Other Attachments, and guidelines to ensure uniform handling by all concerned offices of the issues encountered by taxpayers in the submission of AFS and other attachments through the Electronic Audited Financial Statements (eAFS)/ Submission Facility during the recently concluded Annual Income Tax Return filing period:

1. Taxpayers who were unable to successfully submit their AFS and other attachments through the eAFS facility on or before May 15, 2026 due to eAFS system-related issues and those who submitted AFS and other attachments via email, but have not received an official acknowledgement receipt from the concerned office, will have to submit/re-submit the same through the eAFS facility until May 25, 2026 without the imposition of penalties arising solely from such delated submission.
   
   This extension shall apply only to the submission of AFS and other attachments required to be submitted through the eAFS facility and shall not be constructed as an extension of the deadline for the filing of the Annual Income Tax Return itself.
   
2. Taxpayers who were able to submit their AFS and other attachments through the prescribed contingency email procedure-consisting 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 – on or before May 15, 2026 and have received an email acknowledgement from the concerned office, shall already be considered compliant with the eAFS attachment submission requirements.
   
   Accordingly, no resubmission through the eAFS facility shall be required from such taxpayers. However, taxpayers may still opt to upload the same through the eAFS facility, if they so desire.
   
3. The concerned Regional Directors, revenue District Officers, and office heads are hereby directed to ensure that the designated email accounts are properly recorded for monitoring and verification purposes. The concerned office shall likewise send an email acknowledgement to the taxpayer confirming receipt of the submission.
   
4. Submission through official BIR email pursuant to this Circular shall remain subject to validation and verification by the BIR. The BIR likewise 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.