18/05/2026
๐๐๐ ๐๐จ. 46-2026
Issued on May 18, 2026
The Bureau of Internal Revenue (BIR) issued RMC No. 46-2026 to provide procedures and extend the deadline for the submission of 2025 Audited Financial Statements (AFS) and other attachments through the Electronic Audited Financial Statements System (eAFS)/Submission Facility.
Key Points:
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๐ฌ๐๐๐๐๐
๐๐
๐ซ๐๐๐
๐๐๐๐ ๐ผ๐๐๐๐ ๐ด๐๐ 25, 2026
Taxpayers who were unable to successfully submit their AFS and attachments through the eAFS facility on or before May 15, 2026 due to system-related issues, or those who submitted via email but did not receive an acknowledgment receipt, may submit/re-submit until May 25, 2026 without penalties.
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๐ฌ๐๐๐๐ ๐บ๐๐๐๐๐๐๐๐๐ ๐ช๐๐๐๐๐
๐๐๐๐
๐ฝ๐๐๐๐
Taxpayers who submitted their AFS and attachments through the official BIR email contingency procedure on or before May 15, 2026 and received an email acknowledgment from the concerned office are already considered compliant and do not need to resubmit through eAFS (although optional upload is allowed).
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๐ฉ๐ฐ๐น ๐ถ๐๐๐๐๐๐ ๐ซ๐๐๐๐๐๐๐
๐๐ ๐ด๐๐๐๐๐๐ ๐บ๐๐๐๐๐๐๐๐๐๐
Regional Directors, RDOs, and concerned offices are instructed to monitor designated email accounts, properly record submissions, and send acknowledgment receipts to taxpayers.
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๐บ๐๐๐๐๐๐ ๐๐ ๐ฝ๐๐๐๐๐๐๐๐๐๐๐
Documents submitted via official BIR email remain subject to BIR validation and verification, and the BIR may request re-uploading, additional documents, or hard copies if necessary.
โ ๏ธ ๐๐ฆ๐ฉ๐จ๐ซ๐ญ๐๐ง๐ญ ๐๐๐ฆ๐ข๐ง๐๐๐ซ:
๐๐๐๐จ ๐๐ญ๐ฉ๐๐ฃ๐จ๐๐ค๐ฃ ๐ค๐ฃ๐ก๐ฎ ๐๐ฅ๐ฅ๐ก๐๐๐จ ๐ฉ๐ค ๐ฉ๐๐ ๐จ๐ช๐๐ข๐๐จ๐จ๐๐ค๐ฃ ๐ค๐ ๐ผ๐๐ ๐๐ฃ๐ ๐๐ฉ๐ฉ๐๐๐๐ข๐๐ฃ๐ฉ๐จ ๐ฉ๐๐ง๐ค๐ช๐๐ ๐๐ผ๐๐ ๐๐ฃ๐ ๐๐ค๐๐จ ๐ฃ๐ค๐ฉ ๐๐ญ๐ฉ๐๐ฃ๐ ๐ฉ๐๐ ๐๐๐๐๐ก๐๐ฃ๐ ๐๐ค๐ง ๐๐๐ก๐๐ฃ๐ ๐ฉ๐๐ ๐ผ๐ฃ๐ฃ๐ช๐๐ก ๐๐ฃ๐๐ค๐ข๐ ๐๐๐ญ ๐๐๐ฉ๐ช๐ง๐ฃ (๐ผ๐๐๐).