21/05/2026
The Bureau of Internal Revenue has extended the deadline for the submission or re-submission of 2025 Audited Financial Statements and other attachments through eAFS facility until May 25, 2026 without the imposition of penalties.
This extension applies to taxpayers who were unable to submit through eAFS due to system-related issues, as well as those who submitted via email but did not receive an official acknowledgment receipt.
Please note that this extension applies only to the submission of AFS and other attachments through eAFS and does not extend the deadline for filing or payment of the Annual Income Tax Return.
Source: Revenue Memorandum Circular No. 046-2026
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2046-2026.pdf