BIR Forms and Deadlines

0619-F (10th day of the following month)

Monthly Remittance Form for Final Income Taxes Withheld

0619-E (10th day of the following month)

Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded)

1600-VT (10th day of the following month)Monthly Remittance Return of OPT

Monthly Remittance Form for FIT Withheld Monthly Remittance Return of VAT Withheld

1600-PT (10th day of the following month)

Monthly Remittance Return of OPT

1601-C (January 15)

Monthly Remittance Return of Income Taxes Withheld on Compensation

1601-EQ (Last day of the month following the close of the quarter)

Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded)

1601-FQ (Last day of the month following the close of the quarter)

Quarterly Remittance Return of Final Icome Taxes Withheld

1621 (Last day of the month following the close of the quarter)

Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent's Deposit Account

1604-C (January 31)

Annual Information Return (AIR) of Income Taxes Withheld on Compensation

1604-E (March 1)

AIR of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Tax

1604-F (January 31)

AIR of Income Payments Subjected to FWT

1700 (April 15)

AITR For Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Related Income)

1701 (April 15)

Annual Income Tax Return For Individuals (including MIXED Income Earner), Estates and Trusts

1701A (April 15)

AITR for Individuals Earning Income PURELY from Business/Profession

1701Q (1Q: May 15 2Q: August 15 3Q: November 15)

Quarterly Income Tax Return for Individuals, Estates and Trusts

1702-EX (15th day of the 4th month following the close of the taxpayer's taxable year)

Annual Income Tax Return For Corporation, Partnership and Other Non-Individual Taxpayer EXEMPT Under the Tax Code, as Amended, {Sec. 30 and those exempted in Sec. 27(C)} and Other Special Laws, with NO Other Taxable Income

1702-MX (15th day of the 4th month following the close of the taxpayer's taxable year)

Annual Income Tax Return for Corporation, Partnership and Other Non-Individual with MIXED Income Subject to Multiple Income Tax Rates or with Income Subject to SPECIAL/PREFERENTIAL RATE

1702-RT (15th day of the 4th month following the close of the taxpayer's taxable year)

Annual Income Tax Return For Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate Description

1702Q (60 days following the close of each of the first three (3) quarters of the taxable yeaR)

Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers

1704 (Improperly Accumulated Earnings Tax Return For Corporations)

15 days after the close of the year immediately succeeding taxpayer's covered taxable year

1706 (30 days from date of sale)

Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset

1707 (30 days from date of sale)

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

1709 (30 days from date of sale)

Information Return on Transactions with Related Party (International and/or Domestic)

1800 (30 days after the date of donation)

Donor’s Tax Return

1801 (1 year from the decedent's death)

Estate Tax Return

1900 (Before the system (CAS) is used)

Application for Authority to Use Computerized Accounting System or Components thereof/Loose-Leaf Books of Accounts

1901 (On or before commencement of business)

Application for Registration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts

1902 (10 days before employment)

Application for Registration For Individuals Earning Purely Compensation Income (Local and Alien Employee)

1903 (On or before commencement of business)

Application for Registration for Corporations/ Partnerships (Taxable/Non Taxable), including GAIs and LGUs

1904 (Before filing a return, statement or declaration)

Application for Registration for One-Time Taxpayer and Person Registering under E.O. 98

1905 (60 days from the date of death XPN: upon request, EARLIER between six (6) months or April 15)

Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration

1906 (On or before the commencement of business)

Application for Authority to Print Receipts and Invoices

1907 (Before using CRM/POS)

Application for Permit to Use Cash Register Machine/Point of Sale Machine (2002 Enhanced Version)

2000 (5th day of the following month)

Monthly Documentary Stamp Tax Declaration/ Return

2000-OT (5th day of the following month)

Documentary Stamp Tax Declaration/Return (One-Time Transactions)

2200-A

Alcoholic Products

2200-AN

Automobiles & Non-Essential Goods

2200-C

Cosmetic Procedure

2200-M

Mineral Products

2200-P

Petroleum products

2200-T

Tobacco, Heated Tobacco, vapor & novel tobacco products

2200-S

Sweetened Beverages

2200-XC

Invasive Cosmetic Procedures

2303 (Upon compliance with the requirements for registration)

Certificate of Registration

2306 (January 31)

Certificate of Final Tax Withheld at Source

2307 (20th day of the ff month (EWT), 10th day of the ff month (VAT))

Certificate of Creditable Tax Withheld at Source

2316 (January 31)

Certificate of Compensation Payment / Tax Withheld For Compensation Payment With or Without Tax Withheld

2550M (On or before the 20th day following the end of the month ( XPN : eFPS filers - 21st to 25th of the ffg. month group A is on 25th and so on)

Monthly VAT Return - BIR Form

2550Q (On or before the 25th day following the end of the quarter)

Quarterly VAT - BIR Form

2550M (NO due date - Optional (effective May 10, 2023))

Monthly VAT Return - BIR Form

2550Q (25 days after the end of each taxable quarter)

Quarterly VAT - BIR Form

2551Q (25 days after the end of each taxable quarter)

Quarterly Percentage Tax Return

2552 ((1) Listed and traded (LSE) – banking days from the date of collection (2) Sold or exchanged (primary offering) - 30 days from the date of listing in the LSE (3) Sold or exchanged (secondary public offering) - 5 banking days from the date of collection

Percentage Tax Return for Transactions Involving Shares of Stocks Listed and Traded Through The Local Stock Exchange or Through Initial and/or Secondary Public Offering