RMC No. 46-2026: Prescribes the Procedures and Deadline on the Submission of 2025 Audited Financial Statements and Other Attachments Through the Electronic Audited Financial Statements Systems / Submission Facility.

Key points

1. Extended period. Taxpayers who could not submit through eAFS on or before May 15, 2026 due to system-related issues, and those who emailed but received no official acknowledgement receipt, may submit or re-submit through eAFS until May 25, 2026 without penalties arising solely from the delay.
2. Limit of the extension. It covers only the AFS and other attachments submitted through eAFS and is not an extension of the deadline for filing the Annual Income Tax Return itself.
3. Email contingency. Taxpayers who submitted on or before May 15, 2026 to the official email address of the RDO, Large Taxpayers Office, or other office with jurisdiction, and got an email acknowledgement, are compliant and need not resubmit. They may still upload through eAFS.
4. BIR verification. Email submissions remain subject to BIR validation and verification. The BIR may require re-upload through eAFS, additional documents, or hard copies for audit, investigation, verification, or other legal purposes.

Who is affected

• Taxpayers who could not submit 2025 AFS through eAFS by May 15, 2026
• Taxpayers who emailed their AFS without an official acknowledgement receipt

Deadlines and effectivity

• Original submission date: May 15, 2026
• Extended until: May 25, 2026
• Issued: May 18, 2026