Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 39-2026, dated 23 April 2026, clarified that the deadline for submitting the required attachments to the 2025 Annual Income Tax Return (AITR) is 15 May 2026.
The RMC provides illustrative scenarios where taxpayers file their AITRs on 15 April 2026, 16 April 2026, or 15 May 2026. In all cases, the required attachments must still be submitted through the electronic Audited Financial Statements (eAFS) system on or before 15 May 2026.
Here is the full text of the issuance: RMC No. 39-2025.