2026 BIR Annual Compliance Checklist (Philippines): Inventory List, Loose-Leaf, Alphalist, and ITR Deadlines

If you’re a business owner, employer, or taxpayer in the Philippines, 2026 is a critical compliance year because most annual reportorial requirements for Taxable Year 2025 (Calendar Year: Jan–Dec 2025) are due January to April 2026.

This guide summarizes the 2026 BIR annual deliverables (Inventory List, Loose-Leaf/CAS, Alphalists, and Annual ITR) plus the key LGU renewal requirement to help you avoid penalties and BIR audit exposure.

Quick 2026 Deadline Table (Taxable Year 2025, Calendar-Year Taxpayers)

Important rule: If a deadline falls on a weekend/holiday, filing/submission is generally allowed on the next working day without being treated late.

If you’re on a fiscal year, deadlines shift: the ITR is due 15th day of the 4th month after fiscal year-end, and other submissions follow “X days after year-end” rules.

1) BIR Annual Inventory List (2026 Submission)

Who must submit

Commonly required for manufacturing, merchandising/retail, construction, and real estate—especially those required under BIR’s inventory/schedules rules.

What’s required in 2026

BIR requires soft copies stored in USB flash drive or DVD-R, properly labeled, and submitted with a notarized certification (Annex “D”).

Deadline (CY 2025)

✅ January 30, 2026 (30 days after Dec 31 year-end).

2) Loose-Leaf Books / CAS (Books of Accounts) – 2026

Loose-leaf taxpayers

✅ Bind and register your loose-leaf books for 2025 on or before January 15, 2026.

ORUS (online registration)

Book registration has moved to BIR ORUS, using a QR-based proof of registration instead of the old manual stamping process.

3) Annual Alphalists + 1604 Returns (2026)

These are among the most audit-triggering BIR submissions because they affect your deductions, withholding tax compliance, and employee tax credits.

1604-C / 1604-F (Employees & Final Tax)

• Due: January 31, 2026 (falls on Saturday → next working day rule applies)

• Includes Alphalist of Employees and related annual withholding summaries.

1604-E (Expanded Withholding on suppliers/contractors)

• Due: March 1, 2026 (falls on Sunday → next working day rule applies)

• Includes Alphalist of Payees (suppliers, professionals, rentals, contractors, etc.)

4) Annual Income Tax Return (ITR) Filing – April 15, 2026

All businesses and taxpayers must file the annual ITR:

• Individuals / Sole Props / Professionals: BIR Form 1701 series

• Corporations / Partnerships: BIR Form 1702 series

✅ Deadline for CY 2025: April 15, 2026 

5) LGU Compliance in 2026 (Business Permit Renewal)

Even if you’re perfect with BIR, you can still get penalized (or closed) by the city/municipality if you miss renewal.

✅ Business permit renewal deadline: January 20, 2026 Late renewal can trigger:

• 25% surcharge

• 2% monthly interest

• potential closure orders (depending on the LGU)

2026 Important Update: No More ₱500 Annual Registration Fee

If you’re still paying BIR Form 0605 – Annual Registration Fee, stop. The BIR ceased collecting the ARF effective January 22, 2024 under the Ease of Paying Taxes Act (RA 11976). This remains true for 2026.

Need Help With 2026 Annual Compliance?

Aureada CPA Law Firm can assist with:

• 2026 annual BIR filings (1604s, ITRs, attachments)

• Inventory List compliance (USB/DVD + notarized certification)

• Alphalist preparation and validation (employees + suppliers)

• Loose-leaf / ORUS registration support

• Penalty computation + settlement assistance

• Tax audit readiness and defense

Talk to us today so you stay compliant, penalty-free, and audit-ready in 2026.