Short answer: Monthly withholding returns are due on the 10th of the next month: 1601-C every month, and 0619-E and 0619-F for the first two months of each quarter. Quarterly VAT and percentage tax returns are due 25 days after the quarter, and quarterly withholding returns by the end of the next month. For calendar-year taxpayers, 1701Q is due November 16 and 1702Q on December 1, 2026. In 2027, 1604-C and 1604-F are due February 1, 1604-E on March 1, and the annual income tax return on Thursday, April 15.

How do BIR deadlines work?

The dates in this guide are for calendar-year taxpayers. If your year ends on another date, count from your own year-end.

• Weekends and holidays. A deadline that falls on a Saturday, Sunday or holiday moves to the next business day (Revenue Memorandum Circular (RMC) No. 65-2016). The circular covers returns and payments, so submit other items, such as books, inventory lists and copies of BIR Form 2316, on the last working day before, to be safe.

• File and pay anywhere. Under the Ease of Paying Taxes (EOPT) Act, Republic Act (RA) No. 11976, you may file and pay with any authorized agent bank, any Revenue District Office (RDO) through a revenue collection officer, or an authorized tax software provider (Sections 51(B), 58(A), 77(A), 114(B) and 128(A), National Internal Revenue Code (NIRC), as amended). Returns must be filed electronically; manual filing is allowed only when the electronic platforms are unavailable (Revenue Regulations (RR) No. 4-2024).

• Register once. There is no yearly renewal (Section 236, NIRC, as amended by RA No. 11976), and the BIR stopped collecting the ₱500 annual registration fee on January 22, 2024 (BIR Advisory, January 8, 2024).

• eFPS filers e-file 1601-C, 0619-E and 0619-F on a set day from the 11th to the 15th, by industry group (Group E first, Group A last), and pay by the 15th (RR No. 26-2002; BIR Memorandum Circular No. 2-2003; RR No. 11-2018). Other forms keep the same dates.

Late filing or payment adds surcharges and interest, at lower rates for micro and small taxpayers (Sections 248 and 249, NIRC; Section 45, RA No. 11976). See what happens if you miss a BIR filing deadline.

What are the monthly BIR deadlines?

• 0619-E (creditable or "expanded" withholding tax): due the 10th day of the next month, for the first two months of each quarter only. The third month goes into the quarterly 1601-EQ (RR No. 11-2018).

• 0619-F (final withholding tax): same rule, with the third month in the 1601-FQ (RR No. 11-2018).

• 1601-C (tax withheld from employees' pay): due the 10th day of the next month, every month. December's return is due January 15; eFPS filers e-file it from January 11 to 15 and pay by January 20 (RR No. 2-98, as amended; BIR Memorandum Circular No. 2-2003).

• 1600-VT and 1600-PT (VAT and percentage tax withheld, for example by government offices): due the 10th day of the next month, with the monthly alphalist of payees (RMC No. 55-2026).

Monthly forms you no longer file:

• 2550M (monthly VAT): not required for transactions from January 1, 2023. Use the quarterly 2550Q (Section 114(A), NIRC, as amended by RA No. 10963; RMC No. 5-2023).

• 2551M (monthly percentage tax): replaced by the quarterly 2551Q (Section 128(A), NIRC, as amended).

• 1601-E and 1601-F: replaced in 2018 by the 0619-E, 0619-F, 1601-EQ and 1601-FQ (RR No. 11-2018).

What are the quarterly BIR deadlines?

Withholding returns are due on the last day of the month after the quarter:

• 1601-EQ (creditable withholding tax) and 1601-FQ (final withholding tax), each with the quarterly alphalist of payees, or QAP (RR No. 11-2018).

• 1602Q (final tax on interest from deposits) and 1603Q (final tax on fringe benefits of managers and supervisors) (RR No. 11-2018).

• BIR Form 2307: give this certificate of tax withheld to your payees within 20 days after the quarter (Section 2.58(B), RR No. 2-98, as amended by RR No. 11-2018).

VAT and percentage tax returns are due 25 days after the quarter:

• 2550Q (VAT) (Section 114(A), NIRC, as amended).

• 2551Q (percentage tax) (Section 128(A), NIRC, as amended).

• SLSP: VAT-registered taxpayers also submit the quarterly summary list of sales and purchases (RR No. 16-2005, as amended), generally by the same day. eFPS filers and large taxpayers should confirm their eSubmission date.

Quarterly income tax returns:

• 1701Q (self-employed individuals, professionals, estates and trusts): May 15, August 15 and November 15 (Section 74, NIRC, as amended by RA No. 10963). The annual return covers the fourth quarter.

• 1702Q (corporations): within 60 days after each of the first three quarters (Section 77(B), NIRC, as amended by RA No. 11976). For a calendar year, that is May 30, August 29 and November 29, moved if they fall on a weekend or holiday.

• SAWT: if you claim taxes your customers withheld, attach the summary alphalist of withholding taxes to the 1701Q, 1702Q, 2550Q or 2551Q (RR No. 2-2006).

What are the annual BIR deadlines?

• 1604-C (annual return on employees' pay), with the alphalist of employees: January 31 (Section 83(B), NIRC).

• BIR Form 2316: give each employee a copy by January 31 (Section 83(A), NIRC). For employees under substituted filing, submit the signed duplicates to the BIR by February 28 (RR No. 2-2015).

• 1604-F (annual return on final withholding taxes), with the alphalist of payees: January 31 (RR No. 11-2018).

• 1604-E (annual return on creditable withholding taxes), with the alphalist of payees: March 1 (RR No. 11-2018).

• 1700, 1701, 1701A, 1702-RT, 1702-EX and 1702-MX (annual income tax returns): April 15, or for a fiscal-year corporation, the 15th day of the fourth month after year-end (Sections 51(C)(1) and 77(B), NIRC). Individuals use 1700 (employment pay only), 1701 or 1701A (business income). Corporations use 1702-RT (regular rate), 1702-EX (exempt) or 1702-MX (mixed rates).

• eAFS attachments: upload your audited financial statements and other attachments through the BIR's eAFS system within 15 days after the return deadline, or after actual filing if late (RMC No. 20-2026). See our AFS guide.

• Inventory list: businesses that keep inventory submit a soft copy of the year-end list on a DVD-R or USB drive, with a notarized certification, within 30 days after year-end (Section 13, RR No. V-1; RMC No. 57-2015, as amended by RMC No. 8-2023).

• Books of accounts: register bound loose-leaf books through ORUS, the BIR's online registration system, within 15 days after year-end, and computerized books within 30 days (RMC No. 3-2023). See our loose-leaf books guide.

Alphalists are part of the return and go through the BIR's eSubmission facility (RR No. 1-2014; RMC No. 55-2026). Employees with one employer, employment pay only and the right tax withheld do not file 1700. Their BIR Form 2316 takes its place (substituted filing, Section 51-A, NIRC).

What is due for the rest of 2026?

Bonifacio Day, November 30, is a regular holiday (Proclamation No. 1006, s. 2025).

November 2026

• 0619-E, 0619-F, 1601-C, 1600-VT and 1600-PT for October: Tuesday, November 10. eFPS filers e-file November 11 to 16 and pay by Monday, November 16.

• 1701Q for July to September: Monday, November 16 (November 15 is a Sunday).

December 2026

• 1702Q for July to September, with the SAWT: Tuesday, December 1. November 29 is a Sunday, and November 30 is Bonifacio Day.

• 0619-E, 0619-F, 1601-C, 1600-VT and 1600-PT for November: Thursday, December 10. eFPS filers e-file December 11 to 15 and pay by Tuesday, December 15.

• E-invoicing: covered businesses must be able to issue electronic invoices by Thursday, December 31 (RR No. 11-2025, as amended by RR No. 26-2025). See who must comply.

• Withholding tax on invoices: systems of businesses under mandatory e-invoicing must show creditable withholding tax on invoices by December 31. POS, cash register and other systems not under that mandate have until March 31, 2027 (RR No. 6-2026; RMC No. 112-2026). See how to show CWT on invoices.

What is due from January to April 2027?

No 2027 holiday announced so far moves these dates. The Eid'l Fitr holiday was not yet set when this guide was written and may fall close to the March 10 deadline. If a holiday lands on a deadline, the deadline moves to the next business day.

January 2027

• 1600-VT and 1600-PT for December: Monday, January 11 (January 10 is a Sunday).

• 1601-C for December: Friday, January 15. eFPS filers e-file January 11 to 15 and pay by Wednesday, January 20.

• Loose-leaf books for 2026: register through ORUS by Friday, January 15.

• BIR Form 2307 for October to December: give to payees by Wednesday, January 20.

• Business permit and local business tax: most cities and municipalities require renewal and payment within the first 20 days of January, so by Wednesday, January 20 (Section 165, Local Government Code). Some allow more time. See our business permit guide.

• 2550Q and 2551Q for October to December: Monday, January 25.

• Inventory list and ORUS registration of computerized books: due Saturday, January 30. Submit by Friday, January 29, to be safe.

• BIR Form 2316 to employees: due Sunday, January 31. Hand it out by Friday, January 29, to be safe.

• 1601-EQ, 1601-FQ, 1602Q and 1603Q for October to December, and 1604-C and 1604-F with their alphalists for 2026: Monday, February 1 (January 31 is a Sunday).

February 2027

• 0619-E, 0619-F, 1601-C, 1600-VT and 1600-PT for January: Wednesday, February 10. eFPS filers e-file February 11 to 15 and pay by Monday, February 15.

• BIR Form 2316 duplicates (substituted filing): due Sunday, February 28. Submit by Friday, February 26, to be safe.

March 2027

• 1604-E with the alphalist of payees for 2026: Monday, March 1.

• 0619-E, 0619-F, 1601-C, 1600-VT and 1600-PT for February: Wednesday, March 10. eFPS filers e-file March 11 to 15 and pay by Monday, March 15.

April 2027

• 1601-C, 1600-VT and 1600-PT for March: Monday, April 12 (April 10 is a Saturday). eFPS filers e-file April 12 to 15 and pay by Thursday, April 15.

• 1700, 1701, 1701A, 1702-RT, 1702-EX and 1702-MX for 2026, with payment: Thursday, April 15.

• BIR Form 2307 for January to March: give to payees by Tuesday, April 20.

• 2550Q and 2551Q for January to March: Monday, April 26 (April 25 is a Sunday).

• 1601-EQ, 1601-FQ, 1602Q and 1603Q for January to March: Friday, April 30.

• eAFS attachments: Friday, April 30, if the BIR keeps the 15-day rule. Check its 2027 filing circular.

Which 2026 deadlines did the BIR extend?

• January (books): RMC No. 4-2026 (January 15, 2026) moved ORUS registration to January 31, 2026 for loose-leaf books and February 17, 2026 for computerized books.

• April to May (2025 annual returns): RMC No. 30-2026 (April 14, 2026) moved the filing, payment and attachments from April 15 to May 15, 2026, without penalties. RMC No. 39-2026 made May 15 the attachment deadline whatever the filing date. RMC No. 46-2026 (May 18, 2026) gave taxpayers blocked by eAFS problems until May 25 for attachments, but not for the return.

• June (earthquake): RMC No. 62-2026 (June 9, 2026) moved many deadlines falling from June 8 to 15 to June 30, 2026, for taxpayers under RDO Nos. 110 (General Santos City and Sarangani) and 111 (South Cotabato).

• August (southwest monsoon): RMC No. 89-2026 moved deadlines falling from August 10 to 16 to August 17 for RDOs in Metro Manila and listed Luzon provinces. RMC No. 95-2026 (August 14, 2026) moved them to August 18 and also covered taxpayers hit by the eBIRForms offline package outage. eFPS-mandated taxpayers outside those RDOs got no extension.

Extensions often come close to the deadline and may cover only some RDOs, so do not plan around one.

What are the main SEC deadlines?

Corporations file two main yearly reports with the Securities and Exchange Commission (SEC) through eFAST, its online system: the annual financial statements (AFS) and the General Information Sheet (GIS) (Section 177, Revised Corporation Code; SEC Memorandum Circular (MC) No. 9, s. 2026).

• AFS: the SEC sets the dates each year. In 2026, most corporations had until June 15 (SEC MC No. 9, s. 2026; SEC notice of April 14, 2026). For 2026 year-ends, the baseline is 120 calendar days after year-end, or April 30, 2027, unless the SEC sets another date. File with the BIR first: the SEC accepts only statements received by the BIR or with the eAFS confirmation receipt. See our AFS guide.

• GIS: within 30 calendar days after the actual annual meeting, or for foreign corporations, after the anniversary of their SEC license. With no meeting, file by January 30 of the next year. January 30, 2027 is a Saturday, so file by Friday, January 29, to be safe. See our GIS guide.

• Late reports: until December 31, 2026, the SEC is not charging its monthly add-on fine, but base fines still apply (SEC MC No. 16, s. 2026). See late GIS filing.

What about BSP-supervised entities?

Banks and other entities supervised by the Bangko Sentral ng Pilipinas (BSP), such as pawnshops, money service businesses and e-money issuers, file extra reports on schedules the BSP sets for their type of license. These come on top of the BIR and SEC filings above. See our BSP reporting guide.

Frequently asked questions

What was the deadline for 2025 income tax returns?

May 15, 2026, after RMC No. 30-2026 moved it from April 15. If you missed it, file and pay now. Your 2026 return is due Thursday, April 15, 2027.

When are the BIR alphalists due?

With the 1604-C (employees) and the 1604-F (payees of final taxes) by January 31, which is Monday, February 1, in 2027, and with the 1604-E (payees of creditable taxes) by March 1. Quarterly and monthly alphalists go with the 1601-EQ, 1601-FQ, 1600-VT and 1600-PT (RMC No. 55-2026).

When is the 1604-E deadline?

March 1 of the next year. It was Monday, March 2, 2026 for 2025 payments, because March 1 was a Sunday. For 2026 payments, it is Monday, March 1, 2027.

Is 0619-E filed every month?

No. Only for the first two months of each quarter, by the 10th of the next month. The quarterly 1601-EQ covers the third month (RR No. 11-2018).

When is the 1702Q due?

Within 60 days after each of the first three quarters. For calendar-year corporations in 2026, that was June 1, September 1 and December 1. For January to March 2027, it is Monday, May 31, 2027, because May 30 is a Sunday.

Sources

• National Internal Revenue Code of 1997, as amended, Sections 51(B), 51(C)(1), 51-A, 58(A), 74, 77, 83, 114, 128, 236, 248 and 249

• Republic Act No. 11976 (Ease of Paying Taxes Act) and Republic Act No. 10963 (TRAIN Law)

• Revenue Regulations No. V-1, Section 13

• Revenue Regulations Nos. 2-98, 26-2002, 16-2005, 2-2006, 1-2014, 2-2015, 11-2018, 4-2024, 11-2025, 26-2025 and 6-2026

• Revenue Memorandum Circular Nos. 57-2015, 65-2016, 3-2023, 5-2023 and 8-2023

• Revenue Memorandum Circular Nos. 4-2026, 20-2026, 30-2026, 39-2026, 46-2026, 55-2026, 62-2026, 89-2026, 95-2026 and 112-2026

• BIR Memorandum Circular No. 2-2003

• BIR Advisory dated January 8, 2024 (annual registration fee)

• Proclamation No. 1006, s. 2025 (2026 holidays)

• Local Government Code (Republic Act No. 7160), Section 165

• Revised Corporation Code (Republic Act No. 11232), Section 177

• SEC Memorandum Circular Nos. 9 and 16, Series of 2026, and SEC notice dated April 14, 2026

Facing a BIR audit, assessment or tax dispute?

Aureada CPA Law Firm's CPA-lawyers handle BIR audits, assessment protests, refund claims and Court of Tax Appeals cases from our Makati and Lucena offices. See our tax services.

You can also email info@aureadalaw.com or call (02) 8812-9990.

Related guides

• Compliance Requirements for Lending Companies in the Philippines: SEC + BSP Guide

• BSP Reporting Requirements for Financial Entities: A Simplified Guide

• BIR Electronic Invoicing Rules Under RMC No. 98-2026: What Philippine Businesses Need to Know Before December 31, 2026

This article is general information as of its publication date, not legal advice, and does not create a lawyer-client relationship. For advice on your situation, consult a lawyer.