Summary:

• Keep track of all BIR filing deadlines to avoid penalties and interest.
• Monthly, quarterly, and annual tax returns are required based on your registration.
• Employers must comply with monthly withholding and annual alpha list submissions.
• Businesses must also meet deadlines with the SEC, LGU, and other agencies.
• Davao Accountants helps ensure full tax compliance so you can focus on growth.

Introduction

Tax compliance is a critical responsibility for every business operating in the Philippines. Failure to file on time can lead to hefty penalties, surcharges, and business disruptions. Whether you’re a startup, SME, or large corporation, it’s important to stay on top of the Bureau of Internal Revenue (BIR) calendar and other related deadlines.

This 2025 Philippines Tax Compliance Calendar outlines key filing and payment due dates for VAT, income tax, percentage tax, withholding tax, and employer obligations—plus annual reports required by the SEC and local government units (LGUs).

Let this guide serve as your go-to reference to stay organized, compliant, and penalty-free throughout the year.

Section 1: Monthly Tax Deadlines (BIR)

1.1 Withholding Tax (Expanded, Compensation, Final)

• Form: BIR Form 0619E / 0619F / 1601C
• Due: On or before the 10th day of the following month
• Applicable To: All businesses with employees or payees subject to withholding

1.2 Value-Added Tax (VAT)

• Form: BIR Form 2550M (Monthly VAT Declaration)
• Due: On or before the 20th of the following month
• Note: If VAT-registered, you must file monthly and quarterly returns

1.3 Percentage Tax (Non-VAT Registered)

• Form: BIR Form 2551Q
• Due: The 25th day after the close of the taxable quarter
• Note: Monthly filings are no longer required as of TRAIN Law (now quarterly)

Section 2: Quarterly Tax Deadlines (BIR)

2.1 Income Tax (Quarterly)

• Form: BIR Form 1701Q (for sole proprietors) / 1702Q (for corporations)
• Due:
  • Q1: May 15, 2025
  • Q2: August 15, 2025
  • Q3: November 15, 2025

2.2 VAT (Quarterly)

• Form: BIR Form 2550Q
• Due: On or before the 25th day after each taxable quarter

2.3 Percentage Tax

• Form: BIR Form 2551Q
• Due:
  • Q1: April 25, 2025
  • Q2: July 25, 2025
  • Q3: October 25, 2025
  • Q4: January 25, 2026

Section 3: Annual Tax Filing Deadlines (BIR)

3.1 Annual Income Tax Return (ITR)

• Form: BIR Form 1701 (individuals) / 1702RT or 1702MX (corporations)
• Due: April 15, 2025
• Note: Includes audited financial statements for corporations and larger entities

3.2 Annual Registration Fee

• Form: BIR Form 0605
• Amount: Php 500
• Due: January 31, 2025

3.3 Submission of Books of Accounts

• Due:
  • Manual books: Before use
  • Loose-leaf or computerized books: January 15, 2025

3.4 Alpha List of Employees and Payees

• Form: BIR Form 1604C and 1604E
• Due:
  • 1604C (Employees): January 31, 2025
  • 1604E (Payees/Contractors): March 1, 2025

Section 4: Employer Compliance Deadlines

4.1 SSS, PhilHealth, Pag-IBIG Contributions

• Due: On or before the 15th day of the following month
• Penalties: Range from 2% per month (Pag-IBIG) to 3% per month (SSS)

4.2 BIR Form 2316 (Substitute Filing of Income Tax Return for Employees)

• Deadline to Issue to Employees: January 31, 2025
• Deadline to Submit to BIR: February 28, 2025

Section 5: Annual SEC Filings for Corporations

For corporations registered with the Securities and Exchange Commission (SEC), the following reports must be submitted:

5.1 General Information Sheet (GIS)

• Due: Within 30 calendar days after the annual stockholders’ meeting
• Note: The meeting must be held on the date specified in the By-Laws

5.2 Audited Financial Statements (AFS)

• Due: Staggered schedule based on the last digit of the SEC registration number
• Example for 2025:
  • Last digit 1: April 29, 2025
  • Last digit 2: April 30, 2025
  • (Subject to SEC memo; verify annually)

Section 6: Local Government Unit (LGU) Deadlines

6.1 Mayor’s Permit Renewal

• Due: January 20, 2025
• Where: Business Bureau or Treasurer’s Office of your city/municipality
• Penalties: May include surcharge and interest for late renewal

6.2 Barangay Clearance Renewal

• Due: Before or on January 20, 2025

Section 7: Tax Filing Calendar Summary Table

How Davao Accountants Can Help

Tracking all of these tax deadlines can be overwhelming—especially for growing businesses with limited internal staff. Davao Accountants provides end-to-end tax compliance support, including:

• Filing of monthly, quarterly, and annual BIR returns
• Monitoring of deadlines and reminders
• Submission of BIR Form 2316, Alpha Lists, and financial statements
• Payroll processing and mandatory contributions for employees
• SEC report preparation (GIS, AFS)
• LGU compliance and business permit renewal

Whether you’re a local company in Davao or a foreign business operating in the Philippines, we ensure you meet every filing requirement on time and with confidence.

Conclusion

Tax compliance is not optional—it’s a legal requirement that protects your business and builds your credibility. With this 2025 tax calendar, you’re better equipped to manage your deadlines and avoid costly penalties.

Partnering with professionals like Davao Accountants allows you to stay compliant, avoid stress, and focus on running your business.

Need Help Staying Tax Compliant?

Contact Davao Accountants today for expert tax filing, bookkeeping, and compliance services tailored for businesses in Davao City and the rest of the Philippines.