Tax Returns & Deadlines of Filing

Sources: ReSA, Sir Tabag's Book, and BIR

BIR Form Name Deadline of Filing

Registration Forms
Application for Authority to Use Computerized Accounting System or Components thereof/Loose-Leaf Books
1900 Before actual use of Loose-leaf / Computerized Books of Accounts and / or Accounting Records
of Accounts
Application for Registration For Self-Employed (Single Proprietor/Professional), Mixed Income Individuals,
1901 On or before commencement of new business or before payment of any tax due or before filing a return
Non-Resident Alien Engaged in Trade/Business, Estate and Trust
Application for Registration For Individuals Earning Purely Compensation Income (Local and Alien 10 days from the date of employment, or before the payment of any tax due or before filing of a return, or
1902
Employee) declaration is required
Application for Registration For Corporations, Partnerships (Taxable/Non-Taxable), Including Government
1903 On or before commencement of business or before payment of any tax due/ before filing a return.
Agencies and Instrumentalities (GAIs), Local Government Units (LGUs), Cooperatives and Associations
Application for Registration For One-Time Taxpayer and Person Registering under E.O. 98 (Securing a TIN
1904 Before payment of any tax due/before filing of return or before the issuance of TIN under E.O.98
to be able to transact with any Government Office)
1905 Application for Registration Information Update/Correction/Cancellation Each time taxpayer needs to register the change in registration

Transfer Taxes

1800 Donor's Tax Return 30 days after the gift (donation) is made

1801 Estate Tax Return 1 year from decedent's death

2322 Certificate of Donation 30 days after the receipt of the donation

-- Notice of Donation 30 days after the receipt of the donee's duly issued Certificate of Donation
Value-Added Tax (VAT)
20 days after the end of the month
2550M Monthly Value-Added Tax Declaration (No longer required beginning Jan. 1, 2023)
eFPS Filers: 21st to 25th day of the following month
25 days after the end of each quarter
2550Q Quarterly Value-Added Tax Declaration
Cancellation of Registration: 25 days from the date of cancellation

Other Percentage Taxes (OPT)

25 days after the end of each quarter
2551Q Quarterly Percentage Tax Return Overseas Communications Tax: 20 days after the end of the quarter
Tax on Winnings: 20 days from the date of withholding or deduction
Through the Local Stock Exchange: 5 banking days from date of collection
Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through the Local Stock Exchange
2552 Through Primary Public Offering: 30 days from date of listing of shares of stock in the LSE
or Through Initial and/or Secondary Public Offering
Through Secondary Public Offering: 5 banking days from date of collection

2553 Return of Percentage Tax Payable under Special Laws On or before the due date for payments of tax as stated in the Special Law

Excise Taxes
2200-A Excise Tax Return for Alcohol Products
Before removal of the products from the place of production
2200-AN Excise Tax Return for Automobiles and Non-Essential Good
2200-C Excise Tax Return for Cosmetic Procedures 10 days after the end of the month
Before removal of the products from the place of production
2200-M Excise Tax Return for Mineral Products Locally produced or extracted metallic mineral or mineral products: 15 days after the end of the calendar
quarter when such products were removed
2200-P Excise Tax Return for Petroleum Products
2200-T Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products Before removal of the products from the place of production
2200-S Excise Tax Return for Sweetened Beverages
Documentary Stamp Tax (DST)
2000 Monthly Documentary Stamp Tax Declaration/ Return
5th day of the next month
2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions)

Individual Income Tax, Estates and Trusts

Annual Income Tax Return For Individuals Earning Purely Compensation Income (Including Non-Business/Non-
1700
Profession Related Income)
1701 Annual Income Tax Return For Individuals (including MIXED Income Earner), Estates and Trusts April 15
Annual Income Tax Return for Individuals Earning Income PURELY from Business/Profession (Those under the
1701-A
graduated income tax rates with OSD as mode of deduction OR those who opted to avail of the 8% flat income tax rate)
1701Q Quarterly Income Tax Return For Individuals, Estates and Trusts May 15, August 15, November 15
Corporation, Partnership, Joint Ventures, & Co-Ownership Income Tax
1702Q Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers 60 days after the end of the taxable quarter
Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR
1702-RT
Income Tax Rate
Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer EXEMPT under the Tax
1702-EX 15th day of the 4th month following the close of the taxable year
Code, as Amended, and Other Special Laws, with NO Other Taxable Income
Annual Income Tax Return for Corporation, Partnership and Other Non-Individual with MIXED Income
1702-MX
Subject to Multiple Income Tax Rates or with Income Subject to SPECIAL/PREFERENTIAL RATE
Fringe Benefits Tax
Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other Than Rank
1603Q Last day of the month after the end of the quarter
and File
Capital Gains Tax Returns
1706 Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (Both Taxable and Exempt)
30 days from date of sale
1707 Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock Exchange
Individuals: April 15
1707-A Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange
Corporations: 15th day of the 4th month following the close of the taxable year
Withholding Taxes
0619-E Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded)
0619-F Monthly Remittance Form for Final Income Taxes Withheld
0620 Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from Decedent's Deposit Account
10th day following the month (This shall be filed for the first 2 months of each calendar quarter)
1600-PT Monthly Remittance Return of Other Percentage Taxes Withheld
1600-VT Monthly Remittance Return of Value-added Taxes Withheld

1601-C Monthly Remittance Return on Income Taxes Withheld on Compensation

Taxes Withheld from December: January 15 of the succeeding year
1601-EQ Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded)
1601-FQ Quarterly Remittance Return of Final Income Taxes Withheld
Last day of the month after the end of the quarter
Quarterly Remittance Return of Final Taxes Withheld on Interest Paid on Deposits and Yield on Deposit
1602Q
Substitutes/Trusts/Etc.
1604-C Annual Information Return of Income Taxes Withheld on Compensation January 31 of the succeeding year
Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from
1604-E March 1 of the succeeding year
Withholding Tax
1604-F Annual Information Return of Income Payments Subjected to Final Withholding Taxes January 31 of the succeeding year
1621 Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent's Deposit Account Last day of the month after the end of the quarter
2304 Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income) January 31 of the succeeding year
2306 Certificate of Final Tax Withheld at Source January 31 of the succeeding year
2307 Certificate of Creditable Tax Withheld at Source 15th day of the 4th month after the end of the taxable year
January 31 of the succeeding year
2316 Certificate of Compensation Payment/Tax Withheld For Compensation Payment With or Without Tax Withheld Cases covered by substituted filing: February 28 after the end of the calendar year
Termination of Employment: The day the last payment of wages is made
Preferential Tax
If preferential taxes are applied: Not later than the last day of the 4th month following the close of each
0901-D Application for Treaty Purposes (Relief from Philippine Income Tax on Dividends) taxable year.
If regular rates are applied: No deadline
@trialbalanz
 Tax Returns & Deadlines of Filing
Sources: ReSA, Sir Tabag's Book, and BIR

BIR Form Name Deadline of Filing

Registration Forms
Application for Authority to Use Computerized Accounting System or Components
1900 Before actual use of Loose-leaf / Computerized Books of Accounts and / or Accounting Records
thereof/Loose-Leaf Books of Accounts
Application for Registration For Self-Employed (Single Proprietor/Professional), Mixed Income On or before commencement of new business or before payment of any tax due or before filing a
1901
Individuals, Non-Resident Alien Engaged in Trade/Business, Estate and Trust return
Application for Registration For Individuals Earning Purely Compensation Income (Local and 10 days from the date of employment, or before the payment of any tax due or before filing of a
1902
Alien Employee) return, or declaration is required
Application for Registration For Corporations, Partnerships (Taxable/Non-Taxable), Including
1903 Government Agencies and Instrumentalities (GAIs), Local Government Units (LGUs), On or before commencement of business or before payment of any tax due/ before filing a return.
Cooperatives and Associations
Application for Registration For One-Time Taxpayer and Person Registering under E.O. 98
1904 Before payment of any tax due/before filing of return or before the issuance of TIN under E.O.98
(Securing a TIN to be able to transact with any Government Office)
1905 Application for Registration Information Update/Correction/Cancellation Each time taxpayer needs to register the change in registration

Transfer Taxes

1800 Donor's Tax Return 30 days after the gift (donation) is made

1801 Estate Tax Return 1 year from decedent's death

2322 Certificate of Donation 30 days after the receipt of the donation

-- Notice of Donation 30 days after the receipt of the donee's duly issued Certificate of Donation
Value-Added Tax (VAT)
20 days after the end of the month
2550M Monthly Value-Added Tax Declaration (No longer required beginning Jan. 1, 2023)
eFPS Filers: 21st to 25th day of the following month
25 days after the end of each quarter
2550Q Quarterly Value-Added Tax Declaration
Cancellation of Registration: 25 days from the date of cancellation

Other Percentage Taxes (OPT)

25 days after the end of each quarter
2551Q Quarterly Percentage Tax Return Overseas Communications Tax: 20 days after the end of the quarter
Tax on Winnings: 20 days from the date of withholding or deduction
Through the Local Stock Exchange: 5 banking days from date of collection
Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through the Local
2552 Through Primary Public Offering: 30 days from date of listing of shares of stock in the LSE
Stock Exchange or Through Initial and/or Secondary Public Offering
Through Secondary Public Offering: 5 banking days from date of collection

2553 Return of Percentage Tax Payable under Special Laws On or before the due date for payments of tax as stated in the Special Law

Excise Taxes
2200-A Excise Tax Return for Alcohol Products
Before removal of the products from the place of production
2200-AN Excise Tax Return for Automobiles and Non-Essential Good
2200-C Excise Tax Return for Cosmetic Procedures 10 days after the end of the month
Before removal of the products from the place of production
2200-M Excise Tax Return for Mineral Products Locally produced or extracted metallic mineral or mineral products: 15 days after the end of
the calendar quarter when such products were removed
2200-P Excise Tax Return for Petroleum Products
2200-T Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products Before removal of the products from the place of production
2200-S Excise Tax Return for Sweetened Beverages
Documentary Stamp Tax (DST)
2000 Monthly Documentary Stamp Tax Declaration/ Return
5th day of the next month
2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions)

@trialbalanz
 BIR Form Name Deadline of Filing
Individual Income Tax, Estates and Trusts
Annual Income Tax Return For Individuals Earning Purely Compensation Income (Including Non-
1700
Business/Non-Profession Related Income)
1701 Annual Income Tax Return For Individuals (including MIXED Income Earner), Estates and Trusts
April 15
Annual Income Tax Return for Individuals Earning Income PURELY from Business/Profession (Those
1701-A under the graduated income tax rates with OSD as mode of deduction OR those who opted to avail of
the 8% flat income tax rate)
1701Q Quarterly Income Tax Return For Individuals, Estates and Trusts May 15, August 15, November 15
Corporation, Partnership, Joint Ventures, & Co-Ownership Income Tax
1702Q Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers 60 days after the end of the taxable quarter
Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer Subject
1702-RT
Only to REGULAR Income Tax Rate
Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer EXEMPT
1702-EX
under the Tax Code, as Amended, and Other Special Laws, with NO Other Taxable Income 15th day of the 4th month following the close of the taxable year
Annual Income Tax Return for Corporation, Partnership and Other Non-Individual with MIXED
1702-MX Income Subject to Multiple Income Tax Rates or with Income Subject to
SPECIAL/PREFERENTIAL RATE
Fringe Benefits Tax
Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees
1603Q Last day of the month after the end of the quarter
Other Than Rank and File
Capital Gains Tax Returns
Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (Both
1706
Taxable and Exempt)
30 days from date of sale
Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock
1707
Exchange
Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Individuals: April 15
1707-A
Stock Exchange Corporations: 15th day of the 4th month following the close of the taxable year
Withholding Taxes
0619-E Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded)
0619-F Monthly Remittance Form for Final Income Taxes Withheld
Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from Decedent's Deposit
0620
Account 10th day following the month (This shall be filed for the first 2 months of each calendar quarter)
1600-PT Monthly Remittance Return of Other Percentage Taxes Withheld
1600-VT Monthly Remittance Return of Value-added Taxes Withheld

1601-C Monthly Remittance Return on Income Taxes Withheld on Compensation

Taxes Withheld from December: January 15 of the succeeding year
1601-EQ Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded)
1601-FQ Quarterly Remittance Return of Final Income Taxes Withheld
Last day of the month after the end of the quarter
Quarterly Remittance Return of Final Taxes Withheld on Interest Paid on Deposits and Yield on
1602Q
Deposit Substitutes/Trusts/Etc.
1604-C Annual Information Return of Income Taxes Withheld on Compensation January 31 of the succeeding year
Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments
1604-E March 1 of the succeeding year
Exempt from Withholding Tax
1604-F Annual Information Return of Income Payments Subjected to Final Withholding Taxes January 31 of the succeeding year
Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent's Deposit
1621 Last day of the month after the end of the quarter
Account
2304 Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income) January 31 of the succeeding year
2306 Certificate of Final Tax Withheld at Source January 31 of the succeeding year
2307 Certificate of Creditable Tax Withheld at Source 15th day of the 4th month after the end of the taxable year
January 31 of the succeeding year
Certificate of Compensation Payment/Tax Withheld For Compensation Payment With or Without Tax
2316 Cases covered by substituted filing: February 28 after the end of the calendar year
Withheld
Termination of Employment: The day the last payment of wages is made
Preferential Tax
If preferential taxes are applied: Not later than the last day of the 4th month following the close
0901-D Application for Treaty Purposes (Relief from Philippine Income Tax on Dividends) of each taxable year.
If regular rates are applied: No deadline
@trialbalanz