Tax Alert No. 21 [Revenue Memorandum Circular (RMC) No. 39-2026 dated 30 April 2026]
11 May 2026
Clarification on the Deadline of Submission for the Required Attachments to 2025 Annual Income Tax Returns
The Bureau of Internal Revenue (BIR) has issued RMC No. 39-2026 to clarify and address the numerous queries relative to the deadline for the submission of the required attachments to the 2025 Annual Income Tax Returns (AITR).
Accordingly, the provisions of RMC No. 30-2026 are hereby reiterated that the filing of 2025 AITR, payment of the corresponding taxes due thereon and submission of the required attachments is extended to 15 May 2026.
To provide further clarification, please see the refer to the guide below:
| Taxpayer electronically files the BIR Form No. 1701 on or before 15 April 2026 (Wednesday). |
The taxpayer shall submit the applicable attachments through eAFS until 15 May 2026 |
| Taxpayer electronically files the BIR Form No. 1701 on or before 16 April 2026 (Thursday). | |
| Taxpayer electronically files the BIR Form No. 1701 on or before 15 May 2026 (Friday). |
You may access the full version of the RMC through the BIR website.
For any inquiry or request assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link: www.pwc.com/ph/en/about-us/contact-us.html
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