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
M
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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