Tax Calendar 2025 in the Philippines

The Philippine tax calendar for 2025 outlines key tax deadlines for business and individual taxpayers to comply with their tax obligations. Below is a breakdown of the deadlines for each month, including the corresponding tax deliverables:

January 2025

1. January 2 (Thursday)
   • e-Filing and payment of 1702Q (Income Tax Return) for the quarter ending October 31, 2024.
   • Submission of attachments to 1702 (ITR) and 1709 (Related Party Transaction Form) for YE August 31, 2024.
2. January 6 (Monday)
   • e-Filing and payment of 2000 (Documentary Stamp Tax) for December 2024.
3. January 8 (Wednesday)
   • e-Submission of a sales report using CRM/POS for taxpayers whose TIN ends in an even number for December 2024.
4. January 10 (Friday)
   • e-Filing and payment of BIR Form 1600 (VAT/PT Withheld) for December 2024.
   • e-Submission of sales report for taxpayers with TIN ending in an odd number for December 2024.
5. January 15 (Wednesday)
   • Bound, Loose-leaf books of accounts and other accounting records for CY 2024, due on January 15, 2025 or Computerized books of accounts and Affidavit on Post Reporting Requirements for Computerized Accounting System (CAS) in lieu of Hardbound Computer Generated Books of Accounts, due on January 30 (Thursday)
6. January 30 (Thursday)
   • Annual Inventory List
7. January 31 (Friday)
   • BIR Form No. 1604-C: Annual Information Return of Income Taxes Withheld on Compensation, with the Annual Alphalist of Employees
8. January 31 (Friday)
   • BIR Form No. 1604-F: Annual Information Return of Final Withholding Taxes, with the Annual Alphalist of Payees

February 2025

1. February 5 (Wednesday)
   • 2000 (DST): Filing and payment for January 2025 (Documentary Stamp Tax).
2. February 10 (Monday)
   • 1601-C (WTC): Filing and payment for January 2025 for non-eFPS filers (Withholding Tax on Compensation).
   • 0619-E and 0619-F (EWT and FWT): Filing and payment for January 2025 for non-eFPS filers (Expanded Withholding Tax and Final Withholding Tax).
   • BIR Form 1600 (VAT/PT withheld): e-Filing and e-Payment for January 2025 (Value Added Tax/Percentage Tax withheld).
   • Sales Report: e-Submission of sales report using CRM/POS for January 2025.
3. February 11 (Tuesday)
   • 1601-C (WTC): e-Filing for January 2025 (Group E).
   • 0619-E and 0619-F (EWT and FWT): e-Filing for January 2025 (Group E).
4. February 12 (Wednesday)
   • 1601-C (WTC): e-Filing for January 2025 (Group D).
   • 0619-E and 0619-F (EWT and FWT): e-Filing for January 2025 (Group D).
5. February 13 (Thursday)
   • 1601-C (WTC): e-Filing for January 2025 (Group C).
   • 0619-E and 0619-F (EWT and FWT): e-Filing for January 2025 (Group C).
6. February 14 (Friday)
   • 1601-C (WTC): e-Filing for January 2025 (Group B).
   • 0619-E and 0619-F (EWT and FWT): e-Filing for January 2025 (Group B).
   • PEZA/BOI Submission: Submission of Audited Financial Statements (AFS) and Income Tax Returns (ITR) filed with the BIR on January 15, 2025.
7. February 17 (Monday)
   • 1601-C (WTC): Filing and payment for January 2025 (non-eFPS filers).
8. February 19 (Wednesday)
   • 0619-E and 0619-F (EWT and FWT): Filing and payment for January 2025 (non-eFPS filers).
9. February 20 (Thursday)
   • BIR Form 1600 (VAT/PT withheld): Filing and payment for January 2025 (e-Filing).
10. February 24 (Monday)
    • 2307 (Certificate of VAT/PT withheld): Issuance for January 2025.
11. February 25 (Tuesday)
    • 1601-C (WTC): Filing and payment for January 2025 (Group A).
12. February 28 (Friday)
    • Final Return Filing: Filing of final income tax returns for businesses with a fiscal year ending December 31, 2024.
13. February 28 (Friday)
    • BIR Form 2316 (Certificates of Compensation Payment/Tax Withheld)

March 2025

1. March 3 (Monday)
   • e-Filing and e-Payment/Filing of 1702Q (ITR) for the quarter ending December 31, 2024.
   • e-Filing of BIR Form 1604-E (Annual Information Return for Expanded Withholding Tax or EWT) for 2024.
   • Submission of SAWT (Summary Alphalist of Withholding Taxes) for the quarter ending December 31, 2024.
   • Submission of soft copy of books of accounts and other required documents for the year ending January 31, 2025, for businesses registered under the Client Account Services (CAS) program.
   • Submission of Inventory Lists for the year ending January 31, 2025.
   • e-Submission of SLSPI (Summary List of Sales and Purchase Invoices) for the quarter ending January 31, 2025, for LTS (Large Taxpayer Service) and eFPS (Electronic Filing and Payment System) filers.
2. March 4 (Tuesday)
   • Submission of attachments to 1702 (Income Tax Return) and 1709 (Related Party Transaction Form), if applicable, for the year ending October 31, 2024 (e-filers).
3. March 5 (Wednesday)
   • e-Filing and e-Payment/Filing of 2000 (DST) (Documentary Stamp Tax) for February 2025.
4. March 10 (Monday)
   • Filing and payment of 1601-C (WTC) (Withholding Tax on Compensation) for February 2025 (non-eFPS filers).
   • Filing and payment of 0619-E (EWT) and 0619-F (FWT) for February 2025 (non-eFPS filers).
   • e-Filing and e-Payment/Filing of BIR Form 1600 (VAT/PT withheld) for February 2025.
   • e-Submission of sales report using CRM/POS and/or other sales machines with TIN ending in even and odd numbers for February 2025.
   • Issuance of 2307 (Certificate of VAT/PT withheld) for February 2025.
5. March 11 (Tuesday)
   • e-Filing of 1601-C (WTC) for February 2025 (Group E).
   • e-Filing of 0619-E (EWT) and 0619-F (FWT) for February 2025 (Group E).
6. March 12 (Wednesday)
   • e-Filing of 1601-C (WTC) for February 2025 (Group D).
   • e-Filing of 0619-E for February 2025.

April 2025

1. April 1 (Tuesday)
   • e-Filing and payment of 1702Q (Income Tax Return or ITR) for the quarter ending January 31, 2025.
   • Submission of attachments to the 1702 (ITR), including the 1709 (Related Party Transactions Form) if applicable.
   • Submission of the SAWT (Summary Alphalist of Withholding Taxes) for the quarter ending January 31, 2025.
   • Submission of books of accounts for year-end February 28, 2025 (CAS registered entities).
   • Submission of Inventory Lists for year-end February 28, 2025.
   • e-Submission of SLSPI (Summary List of Sales/Purchases and Imports) for the quarter ending February 28, 2025.
   • Submission of BOI Form S-1 by BOI-registered enterprises for year-end November 30, 2024.
   • Remittance of SSS (Social Security System) contributions and loan payments for February 2025.
   • Payment of the Real Property Tax (RPT) for 2025 or the first installment of 2025.
2. April 7 (Monday)
   • e-Filing and e-Payment of 2000 (Documentary Stamp Tax or DST) for March 2025.
3. April 8 (Tuesday)
   • e-Submission of sales reports using CRM/POS (Cash Register Machines/Point of Sale systems) for businesses with a Taxpayer Identification Number (TIN) ending in an even number for March 2025.
4. April 10 (Thursday)
   • Filing and payment of 1601-C (Withholding Tax on Compensation or WTC) for March 2025 (non-eFPS filers).
   • e-Filing and e-Payment of BIR Form 1600 (VAT/Percentage Tax withheld) for March 2025.
   • e-Submission of sales reports for businesses with a TIN ending in an odd number for March 2025.
   • Issuance of 2307 (Certificate of Withholding Tax) for March 2025.
5. April 15 (Tuesday)
   • BIR Form 1702: Annual Income Tax Return (ITR)
   • Annual Audited Financial Statement (AFS), together with required attachments

May 2025

1. May 5 (Monday)
   • e-Filing and e-Payment of 2000 (DST) for April 2025.
2. May (Thursday)
   • e-Submission of sales report using CRM/POS or other sales machines for taxpayers with TIN ending in an even number for April 2025.
3. May 9 (Friday)
   • e-Filing and e-Payment of BIR Form 1600 (VAT/PT withheld) for April 2025.
4. May 12 (Monday)
   • Filing and payment of 1601-C (WTC) for April 2025 (non-eFPS filers).
   • Filing and payment of 0619-E and 0619-F (EWT and FWT) for April 2025 (non-eFPS filers).
   • e-Filing of 1601-C (WTC) for April 2025 (Groups D and E).
   • e-Filing of 0619-E and 0619-F (EWT and FWT) for April 2025 (Groups D and E).
   • e-Submission of sales report for taxpayers with TIN ending in an odd number for April 2025.
   • Issuance of 2307 (Certificate of VAT/PT withheld) for April 2025.
5. May 13 (Tuesday)
   • e-Filing of 1601-C (WTC) for April 2025 (Group C).
   • e-Filing of 0619-E and 0619-F (EWT and FWT) for April 2025 (Group C).
6. May 14 (Wednesday)
   • e-Filing of 1601-C (WTC) for April 2025 (Group B).
   • e-Filing of 0619-E and 0619-F (EWT and FWT) for April 2025 (Group B).
   • Submission to PEZA (Philippine Economic Zone Authority).
7. May 15 (Thursday)
   • Additional tax filing deadlines may apply as the month progresses.

June 2025

1. June 2 (Monday)
   • Submission of the Annual Financial Statement (AFS) for year-end January 31, 2025, by securities brokers.
   • Submission of the Request for Certificate (RFC) for year-end January 31, 2025.
   • Submission of BOI Form S-1 by BOI-registered enterprises for year-end January 31, 2025.
   • Remittance of SSS contributions and loan payments for April 2025.
2. June 5 (Thursday)
   • Filing of AFS for year-end December 31, 2024, by corporations with a license number ending in 5 and 6 (last day).
   • e-Filing and e-Payment/Filing and payment of Documentary Stamp Tax (DST) for May 2025.
3. June 9 (Monday)
   • Filing of AFS for year-end December 31, 2024, by corporations with a license number ending in 7 and 8 (first day).
   • e-Submission of sales report using CRM/POS and/or other sales machine for May 2025 for TIN ending in an even number.
4. June 10 (Tuesday)
   • Filing and payment of BIR Form 1601-C (Withholding Tax Compensation) for May 2025 (non-eFPS filers).
   • Filing and payment of BIR Forms 0619-E and 0619-F (Expanded Withholding Tax and Final Withholding Tax) for May 2025 (non-eFPS filers).
   • e-Filing and e-Payment/Filing and payment of BIR Form BIR Form 1600 (VAT/Percentage Tax withheld) for May 2025.
   • e-Submission of sales report using CRM/POS and/or other sales machine for May 2025 for TIN ending in an odd number.
   • Issuance of BIR Form 2307 (Certificate of VAT/Percentage Tax withheld) for May 2025.
5. June 11 (Wednesday)
   • e-Filing of BIR Form 1601-C (Withholding Tax Compensation) for May 2025 (Group E).
   • e-Filing of BIR Forms 0619-E and 0619-F (Expanded Withholding Tax and Final Withholding Tax) for May 2025 (Group E).

July 2025

1. July 1 (Tuesday)
   • Submission of attachments to the 1702 (Income Tax Return), together with the 1709 (Related Party Transaction Form), if applicable, for year-end February 28, 2025 (e-filers).
2. July 7 (Monday)
   • e-Filing and e-Payment/Filing and payment of Documentary Stamp Tax (DST) for June 2025.
3. July 8 (Tuesday)
   • e-Submission of sales report using CRM/POS and/or other sales machines for TIN ending in even numbers for June 2025.
4. July 10 (Thursday)
   • Filing and payment of 1601-C (Withholding Tax on Compensation) for June 2025 (non-eFPS filers).
   • e-Filing and e-Payment/Filing and payment of BIR Form 1600 (VAT/Percentage Tax withheld) for June 2025.
   • e-Submission of sales report for TIN ending in odd numbers for June 2025.
   • Issuance of 2307 (Certificate of VAT/PT withheld) for June 2025.
5. July 11 (Friday)
   • e-Filing of 1601-C (WTC) for June 2025 (Group E).
6. July 14 (Monday)
   • e-Filing of 1601-C (WTC) for June 2025 (Groups B, C, and D).
   • Remittance of HDMF (Home Development Mutual Fund) contributions for June 2025 by employers whose names begin with letters A to D.
7. July 15 (Tuesday)
   • e-Filing of 1601-C (WTC) for June 2025 (Group A).
   • e-Payment of 1601-C (WTC) for June 2025 (all eFPS filers).

August 2025

1. August 5 (Tuesday)
   • Filing and Payment of 2000 (DST) for July 2025.
     • DST stands for Documentary Stamp Tax.
2. August 8 (Friday)
   • Filing and Payment of BIR Form 1600 (VAT/PT withheld) for July 2025.
     • VAT stands for Value-Added Tax, and PT for Percentage Tax.
   • e-Submission of sales report using CRM/POS for businesses with TIN ending in an even number for July 2025.
3. August 11 (Monday)
   • Filing and payment of 1601-C (WTC) for July 2025 (non-eFPS filers).
     • WTC stands for Withholding Tax on Compensation.
   • Filing and payment of 0619-E and 0619-F (EWT and FWT) for July 2025 (non-eFPS filers).
     • EWT is Expanded Withholding Tax, and FWT is Final Withholding Tax.
   • e-Filing of 1601-C (WTC) and 0619-E and 0619-F (EWT and FWT) for July 2025 (Group E).
   • e-Submission of sales report using CRM/POS for businesses with TIN ending in an odd number for July 2025.
   • Issuance of 2307 (Certificate of VAT/PT withheld) for July 2025.
4. August 12 (Tuesday)
   • e-Filing of 1601-C (WTC) for July 2025 (Group D).
   • e-Filing of 0619-E and 0619-F (EWT and FWT) for July 2025 (Group D).
5. August 13 (Wednesday)
   • e-Filing of 1601-C (WTC) and 0619-E and 0619-F (EWT and FWT) for July 2025 (Group C).
6. August 14 (Thursday)
   • e-Filing of 1601-C (WTC) for July 2025 (Group B).
   • e-Filing of 0619-E and 0619-F (EWT and FWT) for July 2025 (Group B).

September 2025

1. September 1 (Monday)
   • Submission of attachments to the 1702 (Income Tax Return), along with the 1709 (Related Party Transaction Form) for the year ending April 30, 2025 (e-filers).
   • Submission of RFC (Return of Foreign Corporations) for the year ending April 30, 2025.
   • Submission of soft copies of books of accounts and required documents for the year ending July 31, 2025, for entities under the CAS (Client Accounting Services).
   • Submission of Inventory Lists for the year ending July 31, 2025.
   • e-Submission of SLSPI (Summary List of Sales and Purchases Invoice) for the quarter ending July 31, 2025 (LTS & eFPS filers).
   • Submission of BOI Form S-1 by BOI-registered enterprises for the year ending April 30, 2025.
   • Remittance of SSS contributions and loan payments for July 2025.
2. September 5 (Friday)
   • e-Filing and e-Payment of 2000 (DST) (Documentary Stamp Tax) for August 2025.
3. September 8 (Monday)
   • e-Submission of sales report using CRM/POS or other sales machines for TIN ending with an even number for August 2025.
4. September 10 (Wednesday)
   • Filing and payment of 1601-C (Withholding Tax on Compensation) for August 2025 (non-eFPS filers).
   • Filing and payment of 0619-E and 0619-F (Expanded Withholding Tax and Final Withholding Tax) for August 2025 (non-eFPS filers).
   • e-Filing and e-Payment of BIR Form 1600 (VAT/Percentage Tax withheld) for August 2025.
   • e-Submission of sales report using CRM/POS for TIN ending in odd number for August 2025.
   • Issuance of 2307 (Certificate of VAT/Percentage Tax withheld) for August 2025.
5. September 11 (Thursday)
   • e-Filing of 1601-C (WTC) for August 2025 (Group E).
   • e-Filing of 0619-E and 0619-F (EWT and FWT) for August 2025 (Group E).
6. September 12 (Friday)
   • e-Filing of 1601-C (WTC) for August 2025 (Group D).

October 2025

1. October 6 (Monday)
   • Filing and payment of 2000 (DST) for September 2025.
2. October 8 (Wednesday)
   • e-Submission of sales report using CRM/POS and/or other sales machines with TIN ending in even numbers for September 2025.
3. October 10 (Friday)
   • Filing and payment of 1601-C (WTC) for September 2025 (non-eFPS filers).
   • e-Filing and e-Payment/Filing and payment of BIR Form 1600 (VAT/PT withheld) for September 2025.
   • e-Submission of sales report using CRM/POS and/or other sales machines with TIN ending in odd numbers for September 2025.
   • Issuance of 2307 (Certificate of VAT/PT withheld) for September 2025.
4. October 13 (Monday)
   • Filing of 1601-C (WTC) for September 2025 (Groups C, D, and E).
5. October 14 (Tuesday)
   • e-Filing of 1601-C (WTC) for September 2025 (Group B).
   • Submission to PEZA via ACMS of 1702Q (ITR) filed with the BIR on September 29, 2025, by PEZA-registered enterprises for the quarter ending July 31, 2025.
   • Remittance of HDMF contributions for September 2025 by employers whose names begin with letters A to D.
6. October 15 (Wednesday)
   • e-Filing of 1601-C (WTC) for September 2025 (Group A).
   • e-Payment of 1601-C (WTC) for September 2025 (all eFPS filers).
   • e-Filing and e-Payment/Filing and payment of 1702 (ITR) and other required attachments for the year ending June 30, 2025.
   • e-Filing and e-Payment/Filing and payment of 1707-A (CGT) for the year ending June 30, 2025.
   • Submission of bound loose-leaf books of accounts and other required documents for the year ending September 30, 2025.

November 2025

1. November 3 (Monday)
   • 1601-EQ, 1601-FQ, 1602Q, 1603Q (EWT, FWT, and FBT) for QE September 30, 2025
   • RFC Submission for YE June 30, 2025
   • Submission of BOI Form S-1 by BOI-registered enterprises for YE June 30, 2025
   • SSS contributions and loan payments for September 2025
2. November 5 (Wednesday)
   • 2000 (DST) for October 2025
3. November 10 (Monday)
   • 1601-C (WTC) for October 2025 (non-eFPS filers)
   • 0619-E and 0619-F (EWT and FWT) for October 2025 (non-eFPS filers)
   • BIR Form 1600 (VAT/PT withheld) for October 2025
   • Sales report submission for CRM/POS systems (even and odd TIN numbers) for October 2025
   • Issuance of 2307 (Certificate of VAT/PT withheld) for October 2025
4. November 11 (Tuesday)
   • e-Filing 1601-C (WTC) for October 2025 (Group E)
   • e-Filing 0619-E and 0619-F (EWT and FWT) for October 2025 (Group E)
5. November 12 (Wednesday)
   • e-Filing 1601-C (WTC) for October 2025 (Group D)
   • e-Filing 0619-E and 0619-F (EWT and FWT) for October 2025 (Group D)
6. November 13 (Thursday)
   • e-Filing 1601-C (WTC) for October 2025

December 2025

1. December (Monday)
   • e-Filing and e-Payment: Filing of 1702Q (Income Tax Return) for the Quarter Ending September 30, 2025.
   • Submission of RFC: For Year Ending July 31, 2025.
   • Submission of SAWT: For the Quarter Ending September 30, 2025.
   • Submission of Books of Accounts: For Year Ending October 31, 2025 (CAS-registered).
   • Submission of Inventory Lists: For Year Ending October 31, 2025.
   • e-Submission of SLSPI: For Quarter Ending October 31, 2025 (LTS and eFPS filers).
   • BOI Submission: BOI Form S-1 for the Year Ending July 31, 2025 (BOI-registered enterprises).
   • SSS Contributions: Remittance for October 2025.
2. December 2 (Tuesday)
   • Submission of Attachments to 1702 (ITR): Including 1709 (RPT Form), if applicable, for the Year Ending July 31, 2025 (e-filers).
3. December 5 (Friday)
   • e-Filing and e-Payment: Filing and payment of 2000 (DST) for November 2025.
4. December 9 (Tuesday)
   • e-Submission of Sales Report: Using CRM/POS for TIN ending in even numbers for November 2025.
5. December 10 (Wednesday)
   • e-Filing and e-Payment: 1601-C (WTC) for November 2025 (non-eFPS filers).
   • e-Filing and e-Payment: 0619-E and 0619-F (EWT and FWT) for November 2025 (non-eFPS filers).
   • e-Filing and e-Payment: Filing and payment of BIR Form 1600 (VAT/PT withheld) for November 2025.
   • e-Submission of Sales Report: For TIN ending in odd numbers for November 2025.
   • Issuance of 2307: Certificate of VAT/PT withheld for November 2025.
6. December 11, 2025 (Thursday)
   • e-Filing: 1601-C (WTC) for November 2025.

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