LIST OF DEADLINES

DUE DATE
INCOME TAX
INDIVIDUALS
BIR Form 1700- Annual Income
Tax Return for individual earning
purely compensation income
including non-business/nonprofession related income
BIR Form 1701- Annual Income
Tax Return for self-employed
individuals, estates and trusts
including those with both
compensation and business
income
First Quarter (Jan-March)
Second Quarter (April-June)
Third Quarter (JulySeptember)
BIR Form 1701 AIF- Account
Information Form for selfemployed individuals including
those with mixed income and
estates and trusts engaged in
trade or business
BIR Form 1703- Annual Income
Information Return for NonResident Citizen/ OCWs and
Seamen
BIR Form 1706- Capital Gains
Tax Return for Onerous Transfer
of Real Property classified as
capital asset

BIR Form 1707- Capital Gains

Tax Return for Onerous Transfer
of Shares of Stocks Not Traded
Through the Local Stock
Exchange

April 15 succeeding year

April 15 succeeding year

April 15 same year

August 15 same year
November 15 same year
April 15 succeeding year

April 15 of the year following the taxable

year in which the income was earned.

a. Within thirty (30) days following each

sale, exchange or disposition of real
property
b. In case of installment sale, within thirty
(30) days following the receipt of the 1st
downpayment and within thirty (30) days
following each subsequent installment
payment
a. Within thirty (30) days after each cash
sale, barter, exchange or other
disposition of shares of stock not traded
through the local stock exchange.
b. In case of installment sale, within thirty
(30) days following the receipt of the first
down payment and within (30) days
following each subsequent installment

payment.

Annual Payment
a. For individual taxpayers, April 15 of
each year covering all stock transactions
of the preceding taxable year.
b. For corporate taxpayers, April 15
following the close of the taxable year
covering all transactions of the preceding
taxable year.

CORPORATIONS AND PARTNERSHIPS

BIR Form 1702EX- Annual
Income Tax Return of Corporation,
Partnership, and other NonIndividual Taxpayer exempt under
the Tax Code
Deadline of Quarterly Income
Tax Return is the same as
those of individuals
BIR Form 1702MX- Annual
Income Tax Return of Corporation,
Partnership, and other NonIndividual Taxpayer with mixed
income subject to multiple tax
rates or with income subject to
special rate
BIR Form 1702RT- Annual
Income Tax Return of Corporation,
Partnership, and other NonIndividual Taxpayer subject only to
regular income tax rate
BIR Form 1704- Improperly
Accumulated Earnings Tax Return
VALUE-ADDED TAX
BIR Form 2550M- Monthly Valueadded tax declaration
Manual Filing
E-Filing
Group A
Group B
Group C
Group D
Group E
BIR Form 2550Q- Quarterly
Value-Added Tax Return
BIR Form 2551M- Monthly

April 15 succeeding year

April 15 succeeding year

April 15 succeeding year

15 days after the close of the year

immediately succeeding taxpayer's
covered taxable year.

20th day following the close of the month

25 days following end of the month
24 days following end of the month
23 days following end of the month
22 days following end of the month
21 days following end of the month
25th day following the close of each
taxable quarter

Percentage Tax
Return
Manual Filing
E-Filing
Group A
Group B
Group C
Group D
Group E
BIR Form 2551Q- Quarterly
Percentage Tax Return
BIR Form 2552- Percentage Tax
Return for Transactions involving
shares of stock traded and listed
through the local stock exchange
or thru initial and/or secondary
public offering

20th day following the close of each

month

25 days following end of the month

24 days following end of the month
23 days following end of the month
22 days following end of the month
21 days following end of the month
20 days after the close of each taxable
quarter
a. For tax on sale of shares of stock
listed and traded through the Local Stock
Exchange (LSE), within five (5) banking
days from date of collection;
b. For shares of stocks sold or
exchanged through primary Public
Offering, within thirty (30) days from date
of listing of shares of stock in the LSE;
and
c. For tax on shares of stock sold or
exchanged through secondary public
offering, within five (5) banking days from
date of collection.

BIR Form 2553- Return of

Percentage Tax Payable under
Special Laws
EXCISE TAX
BIR Form 2200A- Excise Tax
Return for Alcohol Products
Description
Manual Filing

E-Filing

BIR Form 2200AN- Excise Tax for

Automobiles and Non-Essential
Goods
BIR Form 2200M- Excise Tax
Return for Mineral Products
Description

Due date for payments of tax as stated in

the Special Law.

Paid before removal of the alcohol

products from the place of production.
The filing of return and payment of
excise tax due thereon shall be in
accordance with the provisions of
existing applicable revenue issuances.
Shall be paid before removal of the
mentioned products from the place of
production.
Shall be paid upon removal of the
mineral products from the place of
production.

BIR Form 2200P- Excise Tax

Return for Petroleum Products

BIR Form 2200T- Excise Tax

Return for Tobacco Products

DOCUMENTARY STAMP TAX

BIR Form 2000OT- Documentary
Stamp Tax Declaration/Return
(One Time Transactions)

BIR Form 2000- Documentary

Stamps Tax Declaration/Return

On locally produced or extracted metallic

mineral or mineral products, the person
liable shall file a return and pay the tax
within fifteen (15) days after the end of
the calendar quarter when such products
were removed, subject to the filing of a
bond in an amount which approximates
the amount of excise tax due on the
removals for the said quarter.
Shall be paid upon removal of the
petroleum products from the place of
production.
Shall be paid upon removal of the
tobacco products from the place of
production.
Within (5) days after the close of the
month when the taxable document was
made, signed, issued, accepted or
transferred.
Within five (5) days after the close of the
month when the taxable document was
made, signed, issued, accepted or
transferred or when reloading a metering
machine becomes necessary or upon
remittance by revenue collection agents
of collection from the sale of loose
stamps.

DONORS TAX

BIR Form 1800- Donors Tax

Return
ESTATE TAX
BIR FORM 1801- Estate Tax
Return
REMITTANCE OF TAX WITHHELD

BIR
Form
1600Monthly
Remittance Return of ValueAdded Tax and Other Percentage
Taxes Withheld under RAs 1051,
7649, 8241, 8424 and 9337

BIR Form 1600WP- Remittance

Return of Percentage Tax on
Winnings and Prizes Withheld by

Within thirty (30) days after the gift

(donation) is made.
Within six (6) months from the
decedent's death.
Tenth (10th) day of the month following
the month in which withholding was
made.

Twenty (20) days from the date the tax

was deducted and withheld.

Race Track Operators

BIR Form 1601C- Monthly

Remittance Return of Income
Taxes Withheld on Compensation

Manual Filing (Jan-Nov)

E-Filing (Jan-Nov)
Group A
Group B
Group C
Group D
Group E
Manual Filing (December)
E-Filing (December)
Group A
Group B
Group C
Group D
Group E
BIR Form 1601E- Monthly
Remittance Return of Creditable
Income Taxes Withheld
(Expanded)
Manual Filing

Tenth (10th) day of the month following

the month in which withholding was
made

E-Filing
Group A
Group B
Group C
Group D
Group E
BIR Form 1601F- Monthly
Remittance Return of Final
Income Taxes Withheld
Manual Filing

15 days following end of the month

14 days following end of the month
13 days following end of the month
12 days following end of the month
11 days following end of the month
January 15 of the following year
15 days following end of the month
14 days following end of the month
13 days following end of the month
12 days following end of the month
11 days following end of the month

Tenth (10th) day of the month following

the month in which withholding was
made except for taxes withheld for the
month of December which shall be filed
on or before January 15 of the
succeeding year.

15 days following end of the month

14 days following end of the month
13 days following end of the month
12 days following end of the month
11 days following end of the month

Tenth (10th) day of the month following

the month in which withholding was
made

E-Filing
Group A
Group B
Group C
Group D
Group E
BIR Form 1602- Monthly
Remittance Return of Final
Income Taxes Withheld (On
Interest Paid on Deposits and
Yield on Deposit
Substitutes/Trusts/Etc.
Manual Filing

E-Filing
Group A
Group B
Group C
Group D
Group E
BIR Form 1603- Quarterly
Remittance Return of Final
Income Taxes Withheld (On
Fringe Benefits Paid to
Employees Other than Rank and
File)
Manual Filing

15 days following end of the month

14 days following end of the month
13 days following end of the month
12 days following end of the month
11 days following end of the month

Tenth (10th) day of the month following

the month in which withholding was
made except for taxes withheld for the
month of December which shall be filed
on or before January 15 of the
succeeding year.

E-Filing

BIR Form 1604CF- Annual

Information Return of Income Tax
Withheld on Compensation and
Final Withholding Taxes

BIR Form 1604E- Annual

Information Return for Creditable
Income Taxes Withheld
(Expanded)/ Income Payments

15 days following end of the month

14 days following end of the month
13 days following end of the month
12 days following end of the month
11 days following end of the month

Tenth (10th) day of the month following

the month in which withholding was
made
th
Fifteenth (15 ) day of the month following
the quarter in which the withholding was
made
January 31 of the year following the
calendar year in which the compensation
payment and other income payments
subject to final withholding taxes were
paid or accrued.
March 1 of the year following the
calendar year in which the income
payments subject to expanded
withholding taxes or exempt from
withholding tax were paid or accrued.

Exempt from Withholding Taxes

BIR Form 1606- Withholding Tax
Remittance Return (For
Transactions involving Real
Property other than Capital Asset
including Taxable and Exempt)

Tenth (10th) day of the month following

the end of the month in which the
transaction occurred except for taxes
withheld for the month of December
which shall be filed on or before January
25 of the succeeding year.
However, large taxpayers as determined
by the Commissioner shall pay on or
before the 25th day of the following month