Below is a list of the basic tax deadlines that you need to remember as per BIR's guidelines:

Percentage Taxes

  • Quarterly (2551Q) - Every 25th day after the taxable quarter.

Value-Added Tax

  • Monthly (2550M) - Not later than the 20th day after end of each month.
  • Quarterly (2550Q) - Should be on or before the 25th day following the close of each quarters of the taxable year.

Withholding Tax

  • Quarterly (1601-FQ, 1601-EQ) - Not later than the last day of the month, following the end of taxable quarter during which the withholding tax was made.
  • Annually (1604-E) - On or before the 1st of March after the calendar year in which the income was were paid.

Creditable Certificates (2316 and 2306)

  • 2306 and 2316 - on or before January 31st of year in which income payment was made.

Creditable Certificate (2307)

  • For EWT – before the 20th day of the month after the taxable quarter
  • Percentage Taxes on Government Money Payments – needs to be issued on or before the 10th day of the following month.
  • VAT/Withholding – shall be filed 10th day of the following month after the month when the withholding is made.

Compensation (1601-C)

  • January to November – on or before the 10th day of the following month.
  • For December – on or before the 15th day of the following month.

Annual Income Tax Returns

  • 1701 (Self-Employed, Estates and Trust) - on or before April 15th
  • 1702-RT (Corporation, Partnership and Other Non-Individual Taxpayer) - on or before the 15th day of the 4th month after closing of taxable year.

Quarterly Income Tax Return for Individuals (1701Q)

  • 1st qtr: On or before May 15 of the current taxable year
  • 2nd qtr: On or before August 15 of the current taxable year
  • 3rd qtr: On or before November 15 of the current taxable year

Quarterly Income Tax Return for Non-Individuals

  • 1702Q - On or before the 60th day following the close of each of the quarters of the taxable year.

Remittance Forms

  • 0619-E and 0619-F - shall be filed every 10th day of the following month at which the withholding was made.

Payment Form (0605)

  • Every time that the taxpayer faces due on tax penalties, or when the filer needs to make an advance payment.
  • When a business taxpayer settles annual registration fees either for a new business or renewal which should be on or before January 31st of every year.

DAT Files (SLSP and QAP)

  • SLSP - On or before the 25th day of the month after the close of taxable quarter.
  • QAP - Not later than the last day of the month, following the end of taxable quarter during which the withholding tax was made.

DAT Files (SAWT)

a. VAT

  • Monthly – Within twenty (20) days following the end of each month
  • Quarterly – Within twenty (25) days following the end of each quarter

b. Withholding – Within ten (10) days following the end of each month
c. Percentage – Within ten (10) days following the end of each month

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