The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) 46-2026, dated May 18, 2026, prescribing the procedures and deadlines for the submission of 2025 Audited Financial Statements (AFS) and other attachments through the Electronic Audited Financial Statements (eAFS) system.
Extended eAFS Submission with No Penalty
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, as well as those who submitted via email but have not received an official acknowledgment receipt from the concerned office, are allowed to submit or resubmit their documents through the eAFS facility until May 25, 2026. Such submissions will not be subject to penalties arising solely from delayed submission.
On the other hand, taxpayers who were able to submit their AFS and other attachments through the prescribed contingency email procedure on or before May 15, 2026 and have received an email acknowledgment from the concerned Revenue District Office, Large Taxpayers Office, or other authorized office shall already be considered compliant with the eAFS attachment submission requirements. Accordingly, no resubmission through the eAFS system is required for these taxpayers. However, they may still opt to upload the same documents through the eAFS system if the taxpayer chooses to do so.
Scope of the Extension
This extension applies only to the submission of AFS and other attachments required to be filed through the eAFS facility. It should not be construed as an extension of the deadline for filing the Annual Income Tax Return.
Validity and Verification
Submissions made through official BIR email pursuant to this Circular remain subject to validation and verification by the BIR. The BIR likewise reserves the right to require re-upload through the eAFS facility, the submission of additional documents, or presentation of hard copies when necessary for audit, investigation, verification, or other legal purposes.
Source: P&A Grant Thornton Certified Public Accountants
