e-FILING & PAYMENT (Online/Manual)
2026-01-25
BIR Form 2550Q (Quarterly Value-Added Tax Return) – eFPS & Non-eFPS Filers
– For the Quarter ending December 31, 2025
BIR Form 2551Q (Quarterly Percentage Tax Return) – eFPS & Non-eFPS Filers
– For the Quarter ending December 31, 2025
BIR Form 2550-DS (Value-Added Tax (VAT) Return for Nonresident Digital Service Provider) – eFPS & Non-eFPS Filers
– For the Quarter ending December 31, 2025

e-FILING & PAYMENT (Online/Manual)
2026-01-29
BIR Form 1702Q (Quarterly Income Tax Return For Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT). Fiscal Quarter ending November 30, 2025

SUBMISSION
2026-01-30
Proof of e-Filed BIR Form 1702-RT/1702-EX/1702-MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS). Fiscal Year ending September 30, 2025
Soft Copies of Inventory List and Schedules stored and saved in DVD-R/USB properly labeled together with a Notarized Sworn Declaration. Calendar Year ending December 31, 2025

e-SUBMISSION
2026-01-30
Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – eFPS Filers. For the Quarter ending December 31, 2025

ONLINE REGISTRATION (thru ORUS)
2026-01-30
Computerized Books of Accounts and Other Accounting Records. Calendar Year ending December 31, 2025

DISTRIBUTION
2026-01-31
BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld – For Compensation Payment With or Without Tax Withheld) to the Employees. Calendar Year 2025

SUBMISSION
2026-01-31
Sworn Declaration of Motels & Other Similar Establishments. Taxable Year 2025
Sworn Statement by Senior Citizens whose Annual Income does not exceed the poverty level as determined by NEDA thru the NSCB. Taxable Year 2025
Annual Information by all Accredited Tax Agents/Practitioners to be submitted to RNAB/RRAB. Taxable Year 2025
Annual Alphabetical List of Professionals/Persons who were issued Professional/Occupational Tax Receipt (PTR/OTR) by LGUs. Calendar Year ending December 31, 2025
Sworn Certification from the International Carrier stating that there is no change in the Domestic Laws of its Home Country Granting Income Tax Exemption to Philippine Carriers. Calendar Year 2026 for Exemptions issued in 2025
Notarized Income Payor/Withholding Agent’s Sworn Declaration with List of Payees Not Subjected To Withholding Tax. Calendar Year 2026
Contract of Lease and Lessee Information Statement and Other Attachments by Lessors/Sub-Lessors of Commercial Establishments, Buildings or Spaces for Tenants. 2nd Semester of 2025
Sworn Statement by every Lessee/Concessionaire/Owner/Operator of Mines or Quarry/Processor of Minerals/Producers or Manufacturers of Mineral Products. 2nd Semester of 2025

e-FILING
2026-01-31
BIR Form 1604-C (Annual Information Return of Income Taxes Withheld on Compensation) and/or BIR Form 1604-F (Annual Information Return of Income Payments Subjected to Final Withholding Taxes) and Related Alphalist. Calendar Year 2025

e-FILING & PAYMENT (Online/Manual)
2026-01-31
BIR Form 1601-EQ (Quarterly Remittance Return of Creditable Income Taxes Withheld-Expanded) and Quarterly Alphalist of Payees (QAP) – eFPS & Non-eFPS Filers. For the Quarter ending December 31, 2025
BIR Form 1601-FQ (Quarterly Remittance Return of Final Income Taxes Withheld) and Quarterly Alphalist of Payees (QAP) – eFPS & Non-eFPS Filers. For the Quarter ending December 31, 2025
BIR Form 1602Q (Quarterly Remittance Return of Final Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) – eFPS & Non-eFPS Filers. For the Quarter ending December 31, 2025
BIR Form 1603Q (Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other Than Rank and File) – eFPS & Non-eFPS Filers. For the Quarter ending December 31, 2025
BIR Form 1621 (Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent’s Deposit Account) – eFPS & Non-eFPS Filers. For the Quarter ending December 31, 2025

SUBMISSION
2026-02-01
Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers. January 16–31, 2026
Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs. Fiscal Year beginning April 1, 2026

SUBMISSION
2026-02-01
Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers. January 16–31, 2024
Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs. Fiscal Year beginning April 1, 2024

SUBMISSION
2026-02-05
ummary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC). Month of January 2026

e-FILING & PAYMENT (Online/Manual)
2026-02-05
BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return). Month of January 2026
BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One-Time Transactions). Month of January 2026

SUBMISSION
2026-02-08
All Transcript Sheets of Official Register Books (ORBs) used by Dealers/ Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles. Month of January 2026

e-SUBMISSION
2026-02-08
Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number. Month of January 2026

SUBMISSION
2026-02-10
List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT made by each buyer appearing in the List by a Sugar Cooperative. Month of January 2026
Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill. Month of January 2026

e-SUBMISSION
2026-02-10
Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number. Month of January 2026

e-FILING & PAYMENT/REMITTANCE (Online/Manual)
2026-02-10
BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals. Month of January 2026

e-FILING & PAYMENT (Online/Manual)
2026-02-10
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld). Non-eFPS Filers. Month of January 2026
BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed. Month of January 2026
BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) – eFPS & Non-eFPS Filers. Month of January 2026
BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt). Month of January 2026
BIR Form 0620 (Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent’s Deposit Account) – eFPS & Non-eFPS Filers. Month of January 2026

e-FILING & e-PAYMENT/REMITTANCE
2026-02-10
BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation). National Government Agencies (NGAs). Month of January 2026

e-FILING
2026-02-11
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers under Group E. Month of January 2026

e-FILING
2026-02-12
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers under Group D. Month of January 2026

e-FILING
2026-02-13
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers under Group C. Month of January 2026

e-FILING
2026-02-14
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers under Group B. Month of January 2026

REGISTRATION (Online thru ORUS or Manual)
2026-02-15
Permanently Bound Loose-Leaf Books of Accounts/Invoices and Other Accounting Records. Fiscal Year ending January 31, 2026

e-FILING & PAYMENT (Online/Manual)
2026-02-15
BIR Form 1702–RT/1702-EX/1702-MX– Fiscal Year ending October 31, 2025
BIR Form 1707-A (Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) – by Corporate Taxpayers. Fiscal Year ending October 31, 2025

e-FILING & e-PAYMENT
2026-02-15
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld). eFPS Filers under Group A. Month of January 2025

e-PAYMENT
2026-02-15
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers under Group E, D, C & B. Month of January 2026

SUBMISSION
2026-02-16
Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers. February 1-15, 2026

e-FILING & PAYMENT (Online/Manual)
2026-02-20
BIR Form 1600-WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Racetrack Operators) – eFPS & Non-eFPS Filers. Month of January 2026
