Kindly be advised that this is a general reference and may not reflect the complete or most accurate details. Deadlines are subject to change without advance notification. For the most comprehensive and up-to-date information, please refer to the official website of the relevant agency.
BIR Tax Deadlines
| # | Form No. | Requirement | Deadline for manual filers |
|---|---|---|---|
| 1 | 605 | Payment Form Annual Registration | 31-Jan |
| 2 | 1601-C | Monthly Remittance Return of Income Taxes Withheld on Compensation | Every 10th day of after the end of each month |
| 3 | 0619-E | Monthly Remittance Form for Creditable Income Taxes WIthheld (Expanded) | Every 10th day of after the end of each month |
| 4 | 0619-F | Monthly Remittance Form for Final Income Taxes Withheld | Every 10th day of after the end of each month |
| 5 | 1601-EQ | Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded) (together with the Quarterly Alphabetical List of Payees) | Every Last Day of the month after the end of each quarter |
| 6 | 1601-FQ | Quarterly Remittance Return of Final Income Taxes Withheld | Every Last Day of the month after the end of each quarter |
| 7 | 1604-CF | Annual Information Return of Income Taxes Withheld on Compensation of Final Withholding Taxes | 31-Jan |
| 8 | 1604-E | Annual Information Return of Creditable Income Taxes Withheld (Expanded) | 1-Mar |
| 9 | 2550-M | Monthly Value Added Tax Declaration | Every 20th day after the end of each month |
| 10 | 2551-M | Monthly Percentage Tax Return | Every 20th day after the end of each month |
| 11 | 2550-Q | Quarterly Value Added Tax Return | Every 25th day after the end of each month |
| 12 | 2551-Q | Quarterly Percentage Tax Return | Every 25th day after the end of each month |
| 13 | 1701 | Annual Income Tax Return (for self-employed individuals) | 15-Apr |
| 14 | 1701-Q | Quarterly Income Tax Return (for self-employed individuals) | |
| 15 | - 1st Quarter | May 15 or 45 days after end of each quarter | |
| 16 | - 2nd Quarter | August 15 or 45 days after end of each quarter | |
| 17 | - 3rd Quarter | November 15 or 45 days after end of each quarter | |
| 18 | 1702 | Annual Income Tax Return (for corporations and partnerships) | 15-Apr |
| 19 | 1702-Q | Quarterly Income Tax Return (for corporations and partnerships) | |
| 20 | - 1st Quarter | May 29 or 60 days after end of each quarter | |
| 21 | - 2nd Quarter | August 29 or 60 days after end of each quarter | |
| 22 | - 3rd Quarter | November 29 or 60 days after end of each quarter | |
| 23 | 2000 | Documentary Stamp Tax Declaration | 5th day after the end of transaction month |
| 24 | 1905 | Registration renewal of manual books of accounts | 29-Dec |
| 25 | 1905 | Registration for New Corporation | |
| 26 | 1902 | Registration for Single Proprietor | |
| 27 | 1900 | Registration of computerized books of accounts and other accounting records (together with affidavit attesting the completeness of the computerized accounting books/records) | January 30 or 30 days after the end of the fiscal year |
| 28 | 1900 | Registration of permanently bound computer-generated/loose leaf books of accounts and other accounting records | January 15 or 15 days after the end of the fiscal year |
| 29 | no form | Submission of Inventory List | January 30 or 30 days after the end of the fiscal year |
Note:
- For Large and Selected Non-Large Taxpayers enrolled in the Electronic Filing and Payment System (eFPS), the filing and remittance of basic tax returns follow a staggered schedule based on the company’s industry classification.
- For any other tax forms or deadlines not included in the schedule above, please don’t hesitate to reach out to us for assistance.
