Changelog · February 10, 2026
BIR extends eAFS submission window for calendar-year filers
Electronic AFS submission deadline extended; affects corporate filers using fiscal year ending December 31.
What changed
The BIR issued a Revenue Memorandum Circular extending the eAFS (electronic Audited Financial Statements) submission window for calendar-year filers.
What it means for you
- Calendar-year corporations now have additional time to upload the AFS, ITR, and supporting attachments to the eAFS portal.
- The original BIR ITR filing deadline (April 15) is unchanged, only the electronic AFS upload window moved.
- SEC filing deadlines are not affected by this circular and remain governed by SEC schedules.
What you should do
- Don't delay the actual ITR filing, pay any tax due on April 15.
- Use the extra time to ensure your AFS attachments (auditor's report, statements, schedules) are complete and signed.
- Upload via eAFS as soon as your auditor signs off; don't wait for the new deadline.
Need help?
UPworth coordinates the AFS / ITR / SEC AFS sequence for corporate clients every year. If your books aren't ready, we can do a 4-week catch-up. Talk to us.