AITR AND AFS FILING DEADLINES EXTENDED TO MAY 15, 2026 (BIR) AND 15 JUNE 2026 (SEC)
Dear CLIENTS, COLLEAGUES and FRIENDS:
We would like to inform you of recent developments regarding the filing deadlines for the 2025 Annual Income Tax Returns (AITR) and Annual Financial Statements (AFS). Don’t miss our OTHER UPDATES.
Revenue Memorandum Circular No. 30-2026
In response to Executive Order No. 110, s. 2026, which declared a State of National Energy Emergency, an extension has been granted for annual tax compliance. To provide relief during the ongoing energy crisis and rising oil prices, the deadline for taxpayers to file their 2025 Annual Income Tax Returns, settle due taxes, and submit all necessary attachments has been extended from April 15, 2026, to May 15, 2026. No penalties will be imposed for filings and payments made within this new deadline.
| Extended Deadline | The official deadline is moved from April 15, 2026 to May 15, 2026. |
| Filing & Payment |
Taxpayers are permitted to file and pay manually at the nearest Authorized Agent Banks (AABs), regardless of the specific jurisdiction of their assigned Revenue District Office (RDO). Taxpayers are encouraged to utilize available Bureau of Internal Revenue (BIR) electronic filing and payment platforms to settle their dues. |
Securities and Exchange Commission (Notice dated April 14, 2026)
The SEC has extended the filing deadlines for the 2025 AFS and related reportorial requirements.
This extension follows the issuance by the BIR of Revenue Memorandum Circular No. 30-2026, which moved the deadline for filing the 2025 AITR and its attachments to 15 May 2026.
| Covered Entities | New Deadline |
| All domestic and foreign corporations (AFS) | 15 June 2026 |
| Brokers and dealers – SEC Form 52-AR (with AFS) | 15 May 2026 |
| Listed issuers, public companies, and other covered entities under the SRC – Annual Reports (SEC Form 17-A with AFS) | 15 May 2026 |
The extension applies to corporations with fiscal year ending 31 December 2025.
All AFS submitted to the SEC must also be filed with and received by the BIR in accordance with existing regulations.
Should, you require assistance with compliance, filing, or coordination with auditors, please feel free to reach out to us.
Best regards,
Dumlao & Co.