BIR has issued RMC No. 39-2026 to clarify and address numerous queries regarding the deadline for the submission of required attachments to the 2025 Annual Income Tax Returns (AITR). Accordingly, the provisions of RMC No. 30-2026 reiterated that the filing of 2025 AITR, payment of the taxes dues thereon and submission of required attachments, is extended to May 15, 2026.

For further clarifications, kindly take note of the following scenarios:

Date of Filing of AITR(both individual & corporation)Deadline of Submission of Required Attachments
On or before April 15, 2026Taxpayer shall submit the applicable attachments through eAFS until May 15, 2026
On April 16, 2026
On May 15, 2026