BIR Filing Deadlines: A Practical Checklist

The job isn’t knowing that deadlines exist — it’s never being surprised by one. This is the recurring BIR calendar for a typical small business or professional practice, grouped by cadence. Deadlines shown are the standard (non-eFPS) dates; eFPS filers follow the staggered eFPS schedule for the monthly remittances.

Monthly

Filing	Who	When
0619-E — expanded withholding remittance	Anyone who withheld EWT in months 1–2 of the quarter	10th of the following month
0619-F — final withholding remittance	Anyone who withheld final taxes in months 1–2	10th of the following month
1601-C — withholding on compensation	Employers	10th of the following month (December’s is due January 15)
1600-VT — final VAT on non-resident digital services	Buyers of foreign digital services under the RMC 47-2025 reverse charge	Monthly, with its MAP attachment

Quarterly

Filing	Who	When
2550Q — VAT return	VAT-registered taxpayers	Within 25 days after the quarter closes
2551Q — percentage tax	Non-VAT taxpayers	Within 25 days after the quarter closes
1601-EQ / 1601-FQ + QAP — quarterly withholding + alphalist	Anyone who withheld during the quarter	Last day of the month following the quarter
2307 certificates to suppliers	Withholding agents	Standing practice: within 20 days after the quarter closes, or on demand
1701Q — individual income tax	Self-employed individuals and professionals	May 15, August 15, November 15
1702Q — corporate income tax	Corporations	Within 60 days after the quarter closes
1603-Q — fringe benefits tax	Employers granting taxable fringe benefits	Last day of the month following the quarter

Annual

Filing	Who	When
2316 to each employee	Employers	January 31 (and on separation)
1604-C — annual compensation alphalist	Employers	January 31
1604-E — annual EWT alphalist	Withholding agents	March 1
1701 / 1702 — annual income tax return	Individuals / corporations	April 15 (corporations: 15th day of the 4th month after fiscal year-end)
Books of accounts	Everyone	Per your books’ registration — loose-leaf and computerized books have their own submission deadlines

Under the Ease of Paying Taxes Act (RA 11976), the old ₱500 annual registration fee was abolished — one January errand you can drop from the list.

How eKapital keeps this calendar honest

Every return in the tables above that eKapital supports — 2550Q, 2551Q, the 0619/1601 withholding family with QAP, 1603-Q, 1600-VT, the 1604 alphalists, 2316/2307 certificates — is generated from the same posted ledger your financial statements come from. The filing-season failure mode this kills: a return prepared from a side spreadsheet that quietly disagrees with the books an examiner will eventually open.

Frequently asked questions

When is the quarterly VAT return (2550Q) due?

Within 25 days following the close of each taxable quarter — April 25, July 25, October 25, and January 25 for calendar-quarter taxpayers.

When are the quarterly withholding returns due?

Form 1601-EQ (expanded) and 1601-FQ (final), with the QAP alphalist attached, are due on or before the last day of the month following the close of the quarter. The months-1-and-2 remittances (0619-E/F) are due the 10th of each following month.

Do I still pay the ₱500 BIR annual registration fee?

No. The Ease of Paying Taxes Act (RA 11976) abolished the annual registration fee that used to be due every January 31.

When must employees receive Form 2316?

On or before January 31 of the following year, and upon separation from employment.