Delmo & Viray, CPAs

📢 ADVISORY

Please be advised that our office will be closed this afternoon for our team building activity. Office operations will resume tomorrow.

Thank you for your understanding.

📢 ADVISORY

To our valued clients, please be advised that our office operations are suspended today and will resume tomorrow.

Thank you for your understanding. Stay safe, everyone! 🙏

‼️ BIR ADVISORY‼️

The Bureau of Internal Revenue (BIR) warns the public against fraudulent messages circulating through Viber and other messaging applications regarding the fake “2026 Tax Refund Bonus Program.” Taxpayers are advised to stay vigilant, avoid clicking suspicious links, and transact only through official BIR channels. Kindly read the advisory below for complete details and guidance.

‼️BIR ALERT‼️

DEADLINE FOR EAFS SUBMISSIONS EXTENDED UNTIL MAY 25

👉Kindly refer to the shared post for full details and guidance.

𝗣𝗨𝗕𝗟𝗜𝗖 𝗔𝗗𝗩𝗜𝗦𝗢𝗥𝗬 : 𝗕𝗜𝗥 𝗘𝗫𝗧𝗘𝗡𝗗𝗦 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗙𝗢𝗥 𝗘𝗔𝗙𝗦 𝗦𝗨𝗕𝗠𝗜𝗦𝗦𝗜𝗢𝗡𝗦 𝗨𝗡𝗧𝗜𝗟 𝗠𝗔𝗬 𝟮𝟱

The Bureau of Internal Revenue (BIR) has announced that it is extending the deadline for the submission of the 2025 Audited Financial Statements (AFS) and other mandatory attachments through the Electronic Audited Financial Statements (eAFS) facility until May 25, 2026.

The extension was finalized through Revenue Memorandum Circular No. 46-2026 to provide administrative relief to taxpayers who encountered eAFS system-related technical issues during the recently concluded 2025 Annual Income Tax Return (AITR) filing season.

Under this issuance, penalties arising solely from delayed attachment submissions during this period are waived.

The extension until May 25, 2026, strictly applies to the following taxpayers:

1. Those who were unable to successfully upload their 2025 AFS and attachments through the eAFS platform on or before May 15, 2026, due to system-related issues; and

2. Those who utilized the contingency email submission route on or before May 15, 2026, but have not yet received an official email acknowledgment receipt from their concerned BIR office.

Taxpayers who submitted their attachments through the prescribed contingency email procedure on or before May 15, 2026, and have already received an email acknowledgment from their concerned BIR office, are considered fully compliant.

They are not required to resubmit via the eAFS facility, though they may still choose to do so voluntarily.

The BIR clarified that this extension applies only to the submission of the AFS and related attachments through the eAFS facility. It does not extend the statutory deadline for the filing and payment of the Annual Income Tax Return (AITR) itself.

The full copy of the guidelines can be accessed through this link:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2046-2026.pdf

Last May 8, our team gathered for a meaningful recollection entitled “Goodness Gracious: Recognizing God’s Grace and Goodness.” It was a moment of reflection, gratitude, and spiritual renewal as we were reminded of God’s unwavering grace in both our personal and professional lives. ✨🙏

We extend our heartfelt thanks to Father Alfred for conducting the recollection and sharing inspiring insights with us, and to Father Celso for presiding over the Holy Mass.

May we continue to carry God’s goodness and grace in all that we do. 💙

📢 Heads up, cooperatives!

The Cooperative Development Authority has extended the deadline for FY 2025 required reports until May 31, 2026, with no penalties. COCs are likewise valid until the same date.

👉 Kindly refer to the shared post for full details and guidance.

Happy Birthday to the heart and guiding force of our firm, Ma’am Lily Viray, CPA, ACPA! 🎉

Your leadership, dedication, and unwavering commitment continue to inspire everyone at Delmo & Viray, CPAs. Thank you for building not just a successful firm, but a workplace grounded in excellence, integrity, and care.

Wishing you a year filled with good health, happiness, and continued success. We are grateful to celebrate this special day with you! 💙

📆April 17, 2026
📍BowlGogi Unli Korean BBQ

Celebrating every win, big or small 🎉🎊

Grateful for a team that consistently shows up, pushes through and never backs down 💪👏

Here’s to resilience, teamwork and a well deserved samgyupsal night 🥘🥢

Grateful beyond words for the opportunity to pause and reflect after a productive 2026 tax season 🙏

The firm continues to uphold its yearly tradition of celebrating a Thanksgiving Mass last April 17, 2026 at St. Gabriel Seminary, providing a moment to step back from the demands of the season, offer our gratitude, and acknowledge the strength that carried us through another tax season.

Through every deadline met, every hurdle overcome, and every small victory achieved, we are reminded that none of it is by our own doing alone.

All glory belongs to God! 🙌

&VirayCPAs