Tax Alert No. 24 [Tax Advisory on the electronic submission of the Audited Financial Statements]

The Bureau of Internal Revenue (BIR) has issued a Tax Advisory to address common issues encountered by taxpayers in using the Electronic Audited Financial Statements (eAFS) system, particularly covering registration, login, file upload, email notification, proof of submission, and accessibility concerns.

The advisory provides specific scenarios and corresponding recommended actions to guide taxpayers in resolving frequent system-related issues.

Key Clarifications

• Registration and Account Setup
  • Usernames must not contain special characters (e.g., @, #, %, &, *, etc.).
  • Taxpayer and authorized representative TINs must be valid and verified.
  • Duplicate registration is not allowed: Company TIN, email, and username must be unique and the same email cannot be used for both company and authorized representative

Where duplicate or incorrect registration exists, taxpayers should coordinate with the RDO for correction.

• Login and Account Recovery
  • Access issues may arise from incorrect credentials and/or the use of disallowed characters in usernames
  • Password reset is available via the “Forgot Password” function, subject to validation of registered details.
  • Outdated or inaccessible accounts require RDO assistance to update taxpayer or representative information.
• File Upload Requirements
  • Uploads must be in PDF format with a maximum file size of 4.8GB, and must comply with the prescribed file naming conventions
  • Upload errors may arise from:
  • Duplicate file extensions (e.g., “.pdf.pdf”)
  • Scanner or file conversion issues

Taxpayers are advised to verify file settings and reprocess documents if needed.

• Email Notifications
  • Missing confirmation emails for registration, password reset, and file upload submission may be due to:
    • Spam/junk filtering
    • Incorrect registered email
  • Activation and password reset links are valid for 72 hours only.
  • Expired or invalid links require RDO assistance for reissuance.
• Proof of Submission
  • Clear screenshots of eAFS submission details in the system interface are accepted as valid proof of filing.
  • Taxpayers may retrieve this via the Transactions tab in their eAFS accounts. 

In case of downtime, the BIR will issue a system unavailability advisory.

You may access the full text of the said Tax Advisory through the BIR website.

For any inquiries or assistance, please feel free to reach out to our Tax Services team or connect with us through this link: www.pwc.com/ph/en/about-us/contact-us.html