e-FILING & PAYMENT (Online/Manual)
2026-07-31
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 June 30, 2026
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 June 30, 2026
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 June 30, 2026
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 June 30, 2026
BIR Form 1621 (Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent’s Deposit Account) – eFPS & Non-eFPS Filers.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 June 30, 2026

e-FILING/FILING & e-PAYMENT/PAYMENT
2026-08-29
BIR Form 1702Q (Quarterly Income Tax Return For Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT). For the Quarter ending June 30, 2025

ONLINE REGISTRATION (thru ORUS)
2026-08-30
Computerized Books of Accounts and Other Accounting Records. Fiscal Year ending July 31, 2025

SUBMISSION
2026-08-30
Proof of eFiled BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) or Manually. Fiscal Year ending April 30, 2025
Soft Copies of Inventory List and Schedules stored and saved in DVD-R/USB properly labeled together with Notarized Sworn Declaration. Fiscal Year ending July 31, 2025

e-SUBMISSION
2026-08-30
Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – eFPS Filers. Fiscal Quarter ending July 31, 2025
