Feng Accounting Services

Clarification on the Deadline for Submitting Required Attachments to 2025 Annual Income Tax Returns (Part 1) per RMC No. 039-2026.

Scenario 1: Taxpayer electronically files the BIR Form NO. 1701 - Annual Income Tax Return for Individuals (Including MIXED Income Earner), Estates and Trusts), on or before April 15, 2026 (Wednesday).

Question:
When will the taxpayer submit the applicable attachments through Electronic Audited Financial Statement (eAFS)?

Answer:
Taxpayer shall submit the applicable attachments through eAFS until MAY 15, 2026.

𝐀𝐃𝐕𝐈𝐒𝐎𝐑𝐘!!!

All cooperatives are hereby informed that the Cooperative Assessment Information System(CAIS) is now accessible for the submission of Annual Mandatory Reports, including the required attachments.

Pursuant to Rule 8, Section 2 of the Revised IRR of RA 9520 and Section 9(B) of Memorandum Circular No. 2025-02, all cooperatives are required to upload their Original Audited Financial Statements (AFS) and Notarized Sworn Statement through the designated links upon submission in the system:

AUDITED FINANCIAL STATEMENT https://forms.gle/cLkyrb5mDhZAiaTr5

SWORN STATEMENT https://forms.gle/U1TpS9iGknGxECw88

Additional supporting documents shall likewise be submitted through the following links:

ATIR AND ABR https://docs.google.com/forms/d/e/1FAIpQLSdRpbTEEdXjVJywHzgV_6Xl5MOvYacink5nYH6YBysjiODqWQ/viewform

Cooperative Branch https://forms.gle/MAQJBdTfNpXxBeKr5

Cooperative Satellite https://forms.gle/nr7m9fRgkHhc9edC8

CETF Monitoring https://forms.gle/vs69kqDy5RLasxEB6

CDF Monitoring https://forms.gle/rhEEa18uwdNLUDGs6

Laboratory https://forms.gle/4npnApTST5Xtpfqc6

Cooperatives are reminded that Annual Mandatory Reports must be submitted within one hundred twenty (120) days after the close of the calendar year.

Cooperatives without the capacity to scan and upload documents shall submit the original hard copies of the AFS and Notarized Sworn Statement to the concerned CDA Office within the prescribed period.

Concerned cooperatives are advised to ensure the completeness, accuracy, and timelinessof submission.

Please be guided accordingly