THE Bureau of Internal Revenue (BIR) has extended the deadline for the submission of the 2025 Audited Financial Statements (AFS) to May 25.
In Revenue Memorandum Circular No. 46-2026, the agency said that taxpayers who were not able to submit their AFS through the submission facility will have to submit or resubmit the statement until May 25.
The extended deadline covers taxpayers affected by issues related to the submission facility and those who did not receive an official acknowledgement receipt, allowing them to file without penalties until next week.
“This extension shall apply only to the submission of AFS and other attachments required to be submitted through the electronic AFS facility and shall not be construed as an extension of the deadline for the filing of the Annual Income Tax Return itself,” it added.
The BIR also clarified that taxpayers who were able to submit their AFS through the prescribed contingency e-mail procedure on or before May 15 and received an acknowledgement e-mail will be considered compliant.
“No resubmission through the electronic AFS facility shall be required from such taxpayers. However, taxpayers may still opt to upload the same through the electronic AFS facility, if they so desire,” it added. — Justine Irish D. Tabile
