18/05/2026
π’ eAFS Deadline Extension Alert for Taxpayers π’
The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 46-2026, providing much-needed relief for those encountering technical issues with the Electronic Audited Financial Statements (eAFS) system.
Here is what you need to know to stay compliant:
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New Submission Deadline: May 25, 2026
If you were unable to submit your 2025 Audited Financial Statements (AFS) and other attachments by the May 15 deadline due to eAFS system issues, you now have until May 25, 2026, to submit or re-submit them without facing penalties.
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Email Submissions
If you submitted via email but did not receive an official acknowledgment, you must re-submit through the eAFS facility by the new May 25 deadline.
If you submitted via the official contingency email procedure by May 15 and received an acknowledgment, you are considered compliant. No resubmission is required, though you may still choose to upload via eAFS for your records.
β οΈ Important Reminder
This extension applies ONLY to the submission of the AFS and its attachments. It does not extend the deadline for the filing of the Annual Income Tax Return itself.
Keep your records organized and ensure your uploads are completed by the new deadline to avoid any complications.