Don’t Just File Your ITR—File Your Attachments Too!
Use the BIR eAFS Portal Before the April 15 Deadline
The April 15, 2025 deadline to file your Income Tax Return (ITR) is here—but don’t stop there. If you’ve already filed your ITR, you still need to complete one crucial step: submitting your attachments through the BIR’s eAFS Portal.
Many taxpayers assume that attaching documents like the Audited Financial Statement (AFS) to their ITR (via eBIRForms or eFPS) is enough. It’s not. The BIR requires a separate online submission of those attachments through the eAFS Portal, as outlined in Revenue Memorandum Circular (RMC) No. 49-2020 and further clarified in RMC No. 82-2020.
What is the eAFS Portal?
The Electronic Audited Financial Statement (eAFS) Portal is the Bureau of Internal Revenue’s platform for uploading tax return attachments. This includes, but isn’t limited to:
Audited Financial Statements (AFS)
BIR Form 2316 (for employees)
Sworn declarations
Other supporting documents required by law
This system was established under Revenue Memorandum Circular (RMC) No. 49-2020, and was further clarified by RMC No. 82-2020, both of which emphasized electronic submission in line with the BIR's digital initiatives.
Do All Taxpayers Need to Use the eAFS Portal?
No. If your filed ITR does not require any attachments, you do not need to use the eAFS Portal.
This applies to taxpayers whose returns are straightforward and have no accompanying schedules, financial statements, or other required forms. If your filing only involved submitting the main return (e.g., BIR Form 1700 or 1701-A without attachments), you’re good to go without using eAFS.
However, for taxpayers required to submit AFS or any supporting documents, the eAFS Portal is mandatory—and separate from attaching files through eFPS or eBIRForms.
Common Mistake: Thinking ITR Attachments = eAFS Compliance
Just because you uploaded attachments via eFPS or eBIRForms doesn't mean you've satisfied the eAFS requirement. The BIR clarified in RMC No. 82-2020 that these systems do not automatically transmit attachments to the eAFS database.
So yes, even if your AFS is already attached to your ITR filing, you still need to upload it separately via the eAFS Portal to be considered fully compliant.
How to Use the eAFS Portal
Visit https://eafs.bir.gov.ph
Prepare PDF versions of your required attachments.
Use the correct BIR naming convention (e.g., EAFS123456789AFS.pdf)
Upload and submit.
Save the confirmation for your records.
All file naming and upload instructions are detailed in RMC No. 49-2020 and its accompanying guidelines.
Final Thoughts
Filing your ITR is important—but filing your attachments through the eAFS Portal is just as essential if they apply to your return. If you don’t have any attachments, you’re in the clear.
But if you do, submit them via eAFS before April 15 to stay compliant and avoid unnecessary penalties.
For full guidelines, refer to: