Tax Alert No. 11 [Tax Advisory dated 28 April 2025]

Mandatory submission of required attachments to the Annual Income Tax Returns (AITRs) thru the Electronic Audited Financial Statements (eAFS) System

This Tax Advisory is issued in relation to Revenue Memorandum Circular (“RMCs”) Nos. 87-2024 and 34-2025. Pursuant to the RMCs, all taxpayers are mandated to submit the required attachments to the AITRs thru the eAFS System. However, due to issues encountered, all taxpayers who are not capable of submitting the attachments to the duly filed 2024 AITRs thru the said system shall manually submit the same to their respective Revenue District Offices.

Accordingly, the submission of the abovementioned attachments shall proceed in accordance with the prescribed deadline, and no extension shall be granted.

You may access the full version of the Tax Advisory and RMCs through the BIR website.

For any inquiry or request for assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link