The Bureau of Internal Revenue (BIR) has released Revenue Memorandum Circular (RMC) 39-2026 to provide clarity on the deadline for submitting required attachments to the 2025 Annual Income Tax Returns (AITRs). This follows the filing extension previously granted under RMC 30-2026. The circular addresses common taxpayer inquiries regarding the timing of attachment submissions through the Electronic Audited Financial Statements (eAFS) system.
Nature and Purpose of RMC 39-2026
RMC 39-2026 reiterates that the extension granted for filing the 2025 AITRs also applies to the submission of required attachments. This clarification aims to ensure uniform compliance and prevent confusion among taxpayers who electronically file their returns on different dates within the extended period.
Clarified Deadlines
The BIR provides the following guidance for taxpayers who electronically file BIR Form 1701 (Annual Income Tax Return for Individuals, including mixed income earners, estates, and trusts):
- Taxpayers who file their AITRs on or before April 15, 2026, may submit the applicable attachments through eAFS until May 15, 2026.
- Taxpayers who file their AITRs after April 15 but on or before May 15, 2026, are likewise allowed to submit the required attachments until May 15, 2026.
- Even when the AITR is filed exactly on May 15, 2026, the deadline for submitting attachments through eAFS remains May 15, 2026.
Practical Implications
Taxpayers should note that while the filing and payment deadlines for the 2025 AITRs were extended, the final and uniform deadline for submitting all required attachments through eAFS is May 15, 2026, regardless of the actual date of electronic filing within the extended period. Incomplete or late submission of attachments may still expose taxpayers to penalties or compliance issues.
Taxpayers are advised to complete the preparation and uploading of all required attachments ahead of the deadline to ensure full compliance and avoid last-minute technical or administrative concerns. Please be guided accordingly.
