REVENUE MEMORANDUM CIRCULAR NO. 39-2026 issued on April 30, 2026 clarifies the deadline for the submission of required attachments to 2025 Annual Income Tax Returns.

The provisions of Revenue Memorandum Circular No. 30-2026 are reiterated that the filing of 2025 AITR, payment of the corresponding taxes due thereon, and submission of required attachments is extended to May 15, 2026.