SUMMARY OF FILING DEADLINES OF INTERNAL REVENUE TAXES

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TAX TYPE RETURN FILED NAME OF RETURN: FILING DEADLINE REFERENCE/S
BIR Form No. 1702-Q Quarterly Income Tax Return: 60 days after the close of each taxable
Sec. 77 (B) of the
INCOME TAX quarter
NIRC, as amended;
(Corporations &
Sec. 6.3.1 (a) of
Taxable Partnerships) BIR Form No. 1700 Annual Income Tax Return: 15th day of the 4th month after the close of the
RR 17-10
taxable year
IMPROPERLY BIR Form No. 1704 Improperly Accumulated Earnings Tax Return: 15 days after the close of Sec. 6 of RR 02-01;
ACCUMULATED the taxable year Sec. 6.3.1 (b) of
EARNINGS TAX RR 17-10
BIR Form No. 2550M Monthly Value-Added Tax Declaration: Manual - 20th day after the end of
each month except for the last month of each taxable quarter (file Quarterly Sec. 4.114-1 (A) of
VAT Return instead) / EFPS - staggered filing deadlines* (Group A-25 RR 16-05;
VALUE-ADDED TAX days…Group E-21 days) except for the last month of each taxable quarter Sec. 6.3.3 of
(file Quarterly VAT Return instead) RR 17-10;
BIR Form No. 2550Q Quarterly Value-Added Tax Return: 25th day after the close of each taxable *RR 26-02
quarter
BIR Form No. 2551M Monthly Percentage Tax Return: Manual - 20th day after the end of each Sec. 2 of RR 04-02;
OTHER PERCENTAGE
month / EFPS - staggered filing deadlines (Group A-25 days… Sec. 6.3.4 of
TAX (in general)
Group E-21 days) RR 17-10
OTHER PERCENTAGE BIR Form No. 2551Q Quarterly Percentage Tax Return: for Overseas Communications Tax /
TAX (for OCT / AT) Amusement Taxes - 25th day after the close of each taxable quarter
OTHER PERCENTAGE BIR Form No. 2552 Percentage Tax Return:
Sec. 10 (a) & (b) of
TAX (Transfer of for Initial Public Offering (IPO) - 30th day after listing with the Local Stock
RR 06-08;
shares traded through Exchange (LSE); and
Sec. 6.3.9 of
LSE / through IPO/SO) for Secondary Offering (SO) - 5th banking day from the date of collection
RR 17-10
by the stockholder
BIR Form No. 1601-E Monthly Remittance Return of Creditable Income Taxes Withheld
(Expanded): Manual - 10th day after the end of each month /
EFPS - staggered filing deadlines (Group A-15 days…Group E-11 days) /
EXPANDED
Manual or EFPS - January 15 (for the December return)
WITHHOLDING TAX
BIR Form No. 1604-E Annual Information Return of Creditable Income Taxes Withheld Sec. 2.58 (A)(2) &
(Expanded)/ Income Payments Exempt from Withholding Tax: March 1 Sec. 2.58 (C) of
RR 02-98, as
WITHHOLDING TAX Monthly Remittance Return of Income Taxes Withheld on Compensation amended;
ON COMPENSATION (1601-C) & Monthly Remittance Return of Final Income Taxes Withheld Sec. 6.3.2 (a) & (d)
BIR Form No. 1601-C (1601-F): Manual - 10th day after the end of each month / of RR 17-10
FINAL WITHHOLDING BIR Form No. 1604-CF EFPS - staggered filing deadlines (Group A-15 days…Group E-11 days) /
TAX BIR Form No. 1601-F Manual or EFPS - January 15 (for the December return);
Annual Information Return of Income Taxes Withheld on Compensation
and Final Withholding Taxes (1604-CF): January 31
WITHHOLDING BIR Form No. 1600 Monthly Remittance Return of Value-Added Tax and Other Percentage Sec. 5.128 (B) of
VALUE-ADDED TAX & Taxes Withheld: 10th day after the end of each month RR 02-98, as
PERCENTAGE TAX amended
BIR Form No. 1603 Quarterly Remittance Return of Final Income Taxes Withheld: Sec. 5 of RR 04-02;
FRINGE BENEFIT TAX
Manual - 10th day after the end of each calendar quarter / EFPS - 15th Sec. 6.3.2 (b) of
- FWT
(BIR Form No. 1604-CF) day; (Annual Return: included in BIR Form No. 1604-CF) RR 17-10
WITHHOLDING TAX BIR Form No. 1606 Withholding Tax Remittance Return for Onerous Transfer of Real Property Sec. 4 of RR 05-09;
(Transfer of real Other Than Capital Asset - Including Taxable and Exempt: 10th day Sec. 6.3.7 (b) of
property - ordinary following the end of the month in which the transaction (sale, transfer or RR 17-10
asset) - EWT exchange) occurred
CAPITAL GAINS TAX BIR Form No. 1706 Capital Gains Tax Return for Onerous Transfer of Real Property classified Sec. 3 of RR 05-09;
(Transfer of real as Capital Asset: 30th day after the date of sale, exchange or disposition Sec. 6.3.7 (a) of
property - capital asset) RR 17-10
- FWT
BIR Form No. 1707 Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not
Traded Through the Local Stock Exchange: Cash sale - 30th day after the
CAPITAL GAINS TAX Sec. 10 (c) of
date of sale / Installment sale - 30th day following: (1) the receipt of
(Transfer of shares not RR 06-08;
downpayment; and (2) each subsequent installment payment
traded through LSE) Sec. 6.3.8 of
BIR Form No. 1707-A Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock
- FWT RR 17-10
Not Traded Through the Local Stock Exchange: 15th day of the 4th month
after the close of the taxable year
DOCUMENTARY BIR Form No. 2000; Documentary Stamp Tax Declaration/Return: 5th day after the close of the
Sec. 6.3.6 of
STAMP TAX (general; month when the taxable document was made, signed, issued, accepted or
RR 17-10
One-time transaction) BIR Form No. 2000-OT transferred
EXCISE TAX (in BIR Form Nos. Excise Tax Return: Before removal from place of production / Prepaid
general) 2200A/AN/P/T Sec. 6.3.5 of
EXCISE TAX (local - BIR Form No. 2200M Excise Tax Return (for Mineral Products): 15 days after the end of the RR 17-10
mineral products) calender quarter when such products were removed
INCOME TAX BIR Form No. 1700 Annual Income Tax Return: April 15 of the succeeding calendar/taxable Sec. 51 (C) (1) of the
(Individuals - purely year NIRC, as amended
compensation income)
INCOME TAX BIR Form No. 1701Q; Quarterly Income Tax Return: April 15, August 15, and November 15 of the Sec. 74 (A) & (B) of
(Individuals with current calendar/taxable year the NIRC, as
business income / BIR Form No. 1701 Annual Income Tax Return: April 15 of the succeeding calendar/taxable amended
Estates and Trusts) year
(Notice of Death - 2 months / 60 days after death) Sec. 90 (B) of the
ESTATE TAX
BIR Form No. 1801 Estate Tax Return: 6 months after death NIRC, as amended
DONOR'S TAX BIR Form No. 1800 Donor's Tax Return: 30 days after date of donation Sec. 103 (B) of the
NIRC, as amended