Revenue Memorandum Circular · RMC
RMC No. 39-2026
The circular is issued to clarify and address numerous queries regarding the deadline for submission of required attachments to the 2025 Annual Income Tax Returns (AITR), and to reiterate the relevant provisions of RMC No. 30-2026.
- Document type
- RMC
- Number
- 39
- Year
- 2026
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMC No. 39-2026 clarifies the deadline for submitting required attachments to 2025 Annual Income Tax Returns (AITR). It reiterates RMC No. 30-2026, under which filing of the 2025 AITR, payment of the taxes due, and submission of required attachments were extended (the extended date is garbled in the scanned text, but the illustrations indicate May 15, 2026). Three scenarios illustrate that whether a taxpayer electronically files BIR Form No. 1701 on or before April 15, 2026, on April 16, 2026, or on May 15, 2026, the applicable attachments must be submitted through the Electronic Audited Financial Statement (eAFS) system until May 15, 2026.