RMC No. 39-2026 — Clarification on the Deadline for the Submission of Required Attachments to 2025 Annual Income Tax Returns

Bringing In Revenues for Nation-building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City PILIPINAS BAGONG

April 23,2026

REVENUE MEMORANDUM CIRCULAR NO._0_3 9 - 2 0 2 6

SUBJECT * Clarification on the Deadline for the Submission of Required

Attachments to 2025 Annual Income Tax Returns

TO : All Internal Revenue Officers and Others Concerned

deadline for the submission of required attachments to the 2025 Annual Income Tax Returns (AITR) This Circular is being issued to clarify and address the numerous queries relative to the

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. Accordingly.the provisions of Revenue Memorandum Circular No.30-2026 are hereby

To provide further clarifications, given are the illustrations below:

Scenario 1: Income Tax Return for Individuals (including MIXED Income (Wednesday). Taxpayer electronically files the BIR Form No.1701 -Annual Earner, Estates and Trusts), on or before April 15, 2026

Question: When will the taxpayer submit the applicable attachments through Electronic Audited Financial Statement (eAFS)?

Answer: Taxpayer shall submit the applicable attachments through eAFS until Mav 15, 2026.

Scenario 2: Taxpayer electronically files the BIR Form No. 1701 on April 16, 2026 (Thursday).

Question: When will the taxpayer submit the applicable attachments through eAFS?

Answer: eAFS until May 15, 2026. Taxpayer shall submit the applicable attachments through @REREADS SANERMALREVENUE O 00000148

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APR 3 0 2026

BY ADMINUNIT- TIME:8:00qm

Scenario 3: Taxpayer electronically files the BIR Form No.1701 on May 15. 2026 (Fridav)

Question: When will the taxpayer submit the applicable attachments

through eAFS?

Answer: Taxpayer shall submit the applicable attachments through eAFS until Mav 15.2026

give this Circular as wide a publicity as possible. All internal revenue officials,employees and others concerned are hereby enjoined to

CHARLITO MARTIN R. MENDOZA Commissioner of Internal Revenue

BUREAU OF INTERNALREVENUE RECORDS MANAGEMENTDIVISION 00000148

APR 3 0 2026

ADMIN UNIT TIME: 8:40am

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