J.Santos Law and Accounting Office

📢 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗔𝗟𝗘𝗥𝗧

Don't miss the deadline! The filing of the 2025 Annual Financial Statements (AFS) for all domestic and foreign corporations is due on 15 June 2026.

All domestic and foreign corporations are reminded to submit their AFS on or before the deadline and ensure that the documents are duly received by the Bureau of Internal Revenue (BIR), in accordance with existing rules and regulations.

Read the full notice here: https://www.sec.gov.ph/notices-2026/extension-of-the-deadline-for-filing-of-2025-annual-financial-statements-afs/

OFFICE ADVISORY

Please be advised that our office will be closed on June 12, 2026 (Friday) in observance of Independence Day.

Regular office operations will resume on June 15, 2026 (Monday).

Thank you.

📣 𝗡𝗢𝗧𝗜𝗖𝗘: 𝗘𝘅𝘁𝗲𝗻𝘀𝗶𝗼𝗻 𝗼𝗳 𝘁𝗵𝗲 𝗗𝗲𝗮𝗱𝗹𝗶𝗻𝗲 𝗳𝗼𝗿 𝗙𝗶𝗹𝗶𝗻𝗴 𝗼𝗳 𝟮𝟬𝟮𝟱 𝗔𝗻𝗻𝘂𝗮𝗹 𝗙𝗶𝗻𝗮𝗻𝗰𝗶𝗮𝗹 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁𝘀 (𝗔𝗙𝗦)

The filing deadline for the 2025 Annual Financial Statements (AFS) and related reportorial requirements has been 𝗘𝗫𝗧𝗘𝗡𝗗𝗘𝗗. This follows the issuance of Revenue Memorandum Circular No. 30-2026 by the Bureau of Internal Revenue (BIR).

🗓️ Revised Deadlines:
• Annual Financial Statements of All Corporations: 𝗝𝘂𝗻𝗲 𝟭𝟱, 𝟮𝟬𝟮𝟲
• SEC Form 52-AR of Brokers & Dealers: 𝗠𝗮𝘆 𝟭𝟱, 𝟮𝟬𝟮𝟲
• Annual Reports (SEC Form 17-A) with AFS as attachment: 𝗠𝗮𝘆 𝟭𝟱, 𝟮𝟬𝟮𝟲

All corporations are reminded to ensure that submitted AFS are duly received by the BIR.

Read the full notice here: https://www.sec.gov.ph/notices-2026/extension-of-the-deadline-for-filing-of-2025-annual-financial-statements-afs/

From the Bureau of Internal Revenue:

"𝗔𝗡𝗡𝗨𝗔𝗟 𝗜𝗡𝗖𝗢𝗠𝗘 𝗧𝗔𝗫 𝗥𝗘𝗧𝗨𝗥𝗡 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗠𝗢𝗩𝗘𝗗 𝗧𝗢 𝗠𝗔𝗬 𝟭𝟱, 𝟮𝟬𝟮𝟲

The Bureau of Internal Revenue (BIR) has issued RMC No. 30-2026, extending the deadline to May 15, 2026 for the filing of 2025 Annual Income Tax Returns, payment of the corresponding taxes due thereon, and submission of required attachments.

RMC No. 30-2026: https://tinyurl.com/RMC302026"

Pinalawig natin ang deadline ng filing ng 2025 Annual Income Tax Returns mula April 15 hanggang May 15, 2026. Mas may oras ang bawat taxpayer na makapag-file nang maayos, kasama ang lahat ng kailangang dokumento, at walang ipapataw na penalties.

Maaaring mag-file at magbayad sa pamamagitan ng BIR electronic platforms, o sa mga Authorized Agent Banks.

Ginawa natin ito para mas magaan ang pagbabayad ng bawat Pilipino, lalo na sa panahong ramdam ang pagtaas ng presyo ng langis. Tuloy-tuloy ang ating ginagawa para maibsan ang bigat sa araw-araw na buhay ng ating mga kababayan.

Here is our official website. Soon, we will post tax, legal and accounting updates there.

Link:

Home He is CPA-Lawyer with more than a decade of years of experience in accounting, tax and audit. He passed the 2024 bar and appointed as Notary Public. He is teaching as a Part-time Asst. Professor at University of the East-Caloocan and as a Reviewer in Taxation in ACTI CPA Review. He is a member of Ph...

BIR TAX AUDIT.

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order No. (RMO) 001-2026 prescribing Revised Policies for Tax Audit and Assessment.

What's new?
1. Single-Instance Audit Framework
2. Automatic of consolidation of Pending eLAs -
3. Issuance of New Electronic Letters of Authority
4. Audit and Assessment Proper (Documentation of meetings)
5. New Audit Checklist

J.Santos Law and Accounting Office offers tax, accounting and audit services. You may chat us or visit us in our office at L.S. Cifra Bldg Room 209 M. Naval St., Navotas City.

The SEC has released GIS version 2026. It may be downloaded via bit.ly/2026GISForms

Effective 30 January 2026, all Beneficial Ownership Declaration (BOD) pages shall be submitted through HARBOR, integrated with eFAST. Further guidelines on the BO Registry submission process will be issued by the SEC in due course.

𝙉𝙤𝙬 𝙎𝙩𝙧𝙚𝙖𝙢𝙞𝙣𝙜: 𝙍𝙚𝙘𝙤𝙧𝙙𝙚𝙙 𝙇𝙞𝙫𝙚 𝙇𝙚𝙘𝙩𝙪𝙧𝙚!

Missed the live session? We've got your back!
Replay our Taxation lecture held last January 10, 2026 and revisit the most crucial concepts and exam strategies.

This recorded session is perfect for sharpening your focus as we count down to the CPA Licensure Examination. Make the most of this resource and keep the momentum going!