REVENUE MEMORANDUM CIRCULAR NO. 46-2026 issued on May 18, 2026 prescribes the procedures and extension of deadline for filing of the 2025 Audited Financial Statements (AFS) and other attachments through the Electronic Audited Financial Statements System (eAFS) / Submission Facility.

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 delayed 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 construed as an extension of the deadline for the filing of the Annual Income Tax Return itself.

Taxpayers who were able to submit their AFS and other attachments on or before May 15, 2026 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, 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.

Submission through official BIR email pursuant to the Circular shall remain subject to validation and verification by the BIR. The BIR likewise reserves the right to require reupload through the eAFS facility, additional documents, or hard copies whenever necessary for audit, investigation, verification, or other legal purposes.