RMC No. 46-2026 Digest

RMC No. 46-2026 (May 18, 2026) extends the deadline for submitting 2025 Audited Financial Statements (AFS) and other attachments through the eAFS facility to May 25, 2026, without penalties arising solely from the delayed submission, for taxpayers who failed to submit by May 15, 2026 due to eAFS system-related issues or who submitted via email without receiving an official acknowledgement receipt. Taxpayers who used the prescribed contingency email procedure by May 15, 2026 and received an email acknowledgement are already deemed compliant and need not resubmit, though eAFS upload remains optional. The extension covers only AFS submission and does not extend the Annual Income Tax Return filing deadline. Email submissions remain subject to BIR validation and verification, and the BIR may require re-upload, additional documents, or hard copies for audit, investigation, verification, or other legal purposes.