The Only BIR Deadline Cheat Sheet You’ll Ever Need

A surprising number of Philippine taxpayers file BIR returns late — not because they’re disorganized, but because they assumed every deadline lines up with the same calendar. They don’t. Sole proprietors and freelancers file quarterly ITRs on different dates than corporations. Fiscal-year corporations have a whole separate annual ITR schedule. Monthly withholding remittances run on their own clock that ignores both.

This guide is the full BIR filing calendar in one place — monthly, quarterly, and annual returns for every taxpayer type: individuals, sole proprietors, freelancers, partnerships, and corporations, on either a calendar year or a fiscal year. Pull it up before you build your tax compliance schedule for the year.

Key Takeaways

• Monthly withholding tax returns (1601-C, 0619-E/F) and the annual alphalists (1604-C/E/F) are always calendar-based for every taxpayer
• Individuals, sole proprietors, and freelancers file 1701Q on May 15 / Aug 15 / Nov 15 and the Annual ITR (1700/1701/1701A) on April 15 — calendar year is mandatory for individuals under Section 43 of the NIRC
• Corporations and partnerships file 1702Q 60 days after each taxable quarter close, and the Annual ITR (1702-RT/MX/EX) on the 15th day of the 4th month after their tax year-end
• Quarterly business taxes (2550Q, 2551Q, 1601-EQ/FQ, 1603Q) apply to all VAT or non-VAT registered taxpayers and follow the taxable quarter declared in your Certificate of Registration
• Fiscal-year reporting is restricted to corporations and partnerships — individuals must use the calendar year

What determines your BIR filing deadlines?

Your deadlines are set by three things: your taxpayer type (individual vs corporation/partnership), your tax registration (VAT, non-VAT, withholding agent), and your tax year (calendar or fiscal). Section 43 of the National Internal Revenue Code is explicit: “if the taxpayer is an individual, the taxable income shall be computed on the basis of the calendar year.” Section 46 reinforces this by limiting the change-of-accounting-period mechanism to taxpayers “other than an individual.” Together they close the loop — individuals cannot adopt or switch into a fiscal year, only corporations and partnerships can.

Most income tax deadlines move with the taxpayer’s tax year, so a corporation on a June 30 fiscal year has different quarterly and annual ITR dates than the typical calendar-year filer. Withholding tax returns, on the other hand, are tied to the calendar regardless of who is filing them — because withholding is computed per payee per calendar year.

At Libro, the most common fiscal year-ends we see for Philippine corporations outside the December default are March 31, June 30, and September 30, often inherited from a foreign parent company’s reporting cycle.

What BIR returns are due every month?

Monthly returns are always tied to the calendar month, regardless of your tax year or taxpayer type. The 10th of the following month is the standard non-eFPS deadline; eFPS taxpayers get a staggered window from the 11th to the 15th, based on industry group.

For eFPS filers, the BIR groups industries A through E and assigns each one a different day from the 11th to the 15th of the month. Check your COR for your assigned group, and confirm against the BIR’s official eFPS filing schedule every January.

If the 10th falls on a weekend or holiday, the deadline moves to the next working day. The eFPS staggered filing rule, set in a 2017 Revenue Memorandum Order, has not been revised since.

When are quarterly BIR returns due?

Quarterly returns key off your taxable quarter — the three-month period as it falls inside your declared tax year. For individuals and calendar-year corporations, the quarters end March 31, June 30, September 30, and December 31. For fiscal-year corporations, they shift to match the fiscal year.

The full set of quarterly forms and their deadline rules:

The two ITR forms work very differently. 1701Q (individuals and sole proprietors) has fixed calendar dates: May 15, August 15, and November 15. There’s no fiscal-year version because individuals can’t elect one. 1702Q (corporations and partnerships) is due 60 days after each taxable quarter closes — so the dates depend on the corporation’s tax year. The 60-day rule for 1702Q is in Section 77 of the NIRC and confirmed in the BIR Form 1702Q instructions.

For VAT, percentage tax, and quarterly withholding, the deadline format is consistent across all filer types — but the actual dates depend on whether your taxable quarter follows the calendar or your fiscal year.

When is the annual income tax return due?

The Annual ITR deadline depends on your taxpayer type and your tax year. Three patterns cover almost everyone:

Individuals are locked to April 15 — Section 43 of the NIRC requires them to compute taxable income on the basis of the calendar year. Corporations on a fiscal year shift their Annual ITR month-for-month with the fiscal year-end. Here’s how the 1702-RT/MX/EX deadline moves across the twelve possible fiscal year-ends, along with the related Inventory List and Loose-Leaf Books submissions:

The BIR occasionally issues a Revenue Memorandum Circular extending the Annual ITR deadline for a specific tax year — usually when system outages, natural disasters, or year-of-transition issues warrant relief. Extensions apply only to the cohort named in the circular, so fiscal year filers should not assume a calendar-year extension covers their own year-end.

If your books of accounts are due for renewal at year-end, here’s the full books of accounts compliance guide — same rules, same five-year retention under R.A. 11976.

How does the quarterly schedule shift for a fiscal-year corporation?

A corporation with a June 30 fiscal year-end has its four taxable quarters ending September 30, December 31, March 31, and June 30. The deadlines work out to:

Quarters that span a December 31 year-end carry their deadlines into the following calendar year. Always cross-check the actual year on the BIR calendar for the period you’re filing.

Notice the 1702Q quarterly ITR is only filed for Q1 through Q3. The Q4 quarterly is absorbed into the Annual ITR (1702-RT/MX/EX), which is filed once for the full taxable year. Individuals follow the same Q1–Q3 pattern with 1701Q, except their dates are fixed at May 15, August 15, and November 15.

Which BIR returns are always calendar-year, regardless of your tax year?

Three categories of filings stay calendar-based no matter what taxpayer type you are or what tax year you use:

Monthly withholding remittances — 1601-C, 0619-E, and 0619-F are tied to the calendar month, full stop. There’s no fiscal-year version. You remit on the 10th (or your eFPS day from the 11th to the 15th) of the month following the month in which the withholding occurred.

Annual withholding alphalists — 1604-C and 1604-F are due January 31 of the following year. 1604-E is due March 1. According to Sprout Solutions’ alphalist filing guide, these dates don’t shift for fiscal year filers because withholding is computed per payee per calendar year, not per the corporation’s tax year.

LGU business permit renewal — Always due January 20, set by the Local Government Code, not the NIRC.

What happens if I miss a BIR filing deadline?

Late filing triggers three penalties stacked on top of each other. First, a 25% surcharge on the tax due — or 50% if the BIR determines the late filing was willful or fraudulent. Second, 12% annual interest computed from the original deadline to the date of payment. Third, a compromise penalty ranging from ₱200 to ₱50,000, scaled to the tax amount under RMO 7-2015.

These add up faster than people expect. A ₱100,000 income tax liability filed six months late costs around ₱31,000 in surcharge plus ₱6,000 in interest plus a compromise penalty, so the original ₱100,000 balloons toward ₱140,000.

The cleanest way to avoid this is to schedule your filings against your own taxable quarter, not the standard April-July-October-January rhythm by default. If you’re on a fiscal year, build a custom compliance calendar tied to your COR’s declared tax year. If you’re a sole proprietor or freelancer, lock in May 15 / August 15 / November 15 for 1701Q and April 15 for the Annual ITR — those dates do not move.

We see plenty of new taxpayers file their first quarterly ITR against the wrong quarter by reflex and then catch it three months in. The BIR doesn’t waive the surcharge for a misread deadline — even when the rest of your tax position is clean.

How do I find my deadlines on my Certificate of Registration?

Your Certificate of Registration (Form 2303) shows the form types you’re required to file and the period each one covers. For income tax, the COR reflects whether you’re a calendar-year filer (the default for individuals and most corporations) or a fiscal-year filer, and the fiscal year-end month if applicable. For VAT and percentage tax, the BIR assigns your taxable quarters when you register, typically aligned with your tax year.

If you can’t locate the COR or you’re unsure which tax year is on file, request a Certified True Copy from your RDO. It’s the same RDO where you filed your business registration. For corporations that have changed fiscal years (which requires BIR Commissioner approval under Section 46 of the NIRC), the most recent approval letter controls.

Where can I download the BIR filing applications?

The BIR provides four official applications you’ll need to actually file most of these returns. All are free, distributed directly from bir.gov.ph, and updated periodically — pull the current version before tax season.

eFPS enrollment is mandatory for large taxpayers, top withholding agents, and certain government suppliers — for everyone else, eBIRForms is the default. Each application ships with its own installer; follow the BIR’s job aid for setup steps before your first filing.

Frequently Asked Questions

Can sole proprietors and freelancers use a fiscal year for BIR purposes?

No. Section 43 of the NIRC states that “if the taxpayer is an individual, the taxable income shall be computed on the basis of the calendar year,” and Section 46 limits the change-of-accounting-period mechanism to taxpayers “other than an individual.” Combined, the two provisions close off any pathway for a sole proprietor, self-employed professional, or freelancer to elect or switch into a fiscal year. Your 1701Q quarterly ITRs stay due May 15, August 15, and November 15, and your Annual ITR (1700/1701/1701A) stays due April 15.

What’s the difference between 1701, 1701A, and 1700?

1700 is for purely-compensation employees (one or more employers, no business income). 1701 is for mixed-income earners (compensation plus business or professional income, or those who chose graduated rates). 1701A is for purely self-employed or professionals who opted for the 8% flat rate or graduated rates with the optional standard deduction. All three are due April 15.

Are eFPS deadlines different from manual deadlines for the same form?

For monthly withholding remittances (1601-C, 0619-E/F), yes — eFPS filers get a staggered window from the 11th to the 15th depending on their industry group. For quarterly returns (2550Q, 2551Q, 1601-EQ/FQ, 1701Q, 1702Q), the deadline is the same calendar date whether you file through eFPS or manually. eBIRForms users follow the manual deadline.

What if I changed my fiscal year mid-year?

A change in accounting period requires prior approval from the BIR Commissioner under Section 46 of the NIRC, which is only available to taxpayers “other than an individual.” Section 47 then governs the short-period return covering the gap between the old year-end and the new one. That short-period return is due on the 15th day of the 4th month after the short period closes, following the same rule as the regular Annual ITR.

Do BIR-issued deadline extensions apply to fiscal year filers?

Generally no. When the BIR extends an Annual ITR deadline via Revenue Memorandum Circular, the relief is almost always limited to the calendar-year cohort named in the circular. Fiscal year filers with deadlines falling at other points in the year are not covered unless the BIR issues a separate circular extending their specific window.

Does the weekend or holiday rule shift fiscal year deadlines too?

Yes. The rule that a deadline falling on a Saturday, Sunday, or non-working holiday moves to the next working day applies uniformly to every taxpayer and every form. Always cross-check the actual calendar date — especially around Holy Week, which moves each year, and around the December 24 to January 2 holiday cluster.

The bottom line

Most of the late-filing pain we see at Libro comes from one small misunderstanding: people assume BIR deadlines are a fixed grid on the calendar. They aren’t, except for monthly withholding and the annual alphalists. Everything else flexes with the taxpayer’s tax year — and that tax year depends on whether you’re an individual, a sole proprietor, a partnership, or a corporation.

If you’re an individual or sole proprietor, your calendar is fixed: May 15 / August 15 / November 15 for 1701Q, April 15 for the Annual ITR. If you’re a corporation on a calendar year, you mirror the same April-July-October-January quarterly rhythm. If you’re a corporation on a fiscal year, build your deadline schedule from your actual quarter-ends and the 15th day of the 4th month rule for the Annual ITR. And if you’re not sure which one you’re on, pull up your COR before the next quarter closes.

Written by Ogie Galicia, founder of Libro. We build accounting tools for Philippine micro and small businesses, and field a steady stream of compliance questions from the freelancers, sole proprietors, partnerships, and corporations that use them.

Resources

• BIR Tax Reminder Page — Bureau of Internal Revenue, retrieved May 2026
• BIR 2025 Tax Calendar (PDF) — Bureau of Internal Revenue, retrieved May 2026
• BIR Form 1702Q Guidelines (eFPS) — Bureau of Internal Revenue, retrieved May 2026
• PwC Philippines Tax Calendar — PwC Philippines, retrieved May 2026
• National Internal Revenue Code (R.A. 8424, as amended) — LawPhil, retrieved May 2026
• How to file BIR Form 1604-C and Alphalist — Sprout Solutions, retrieved May 2026
• How to register a business with the BIR
• Books of accounts compliance guide
• Recording transactions in your books of accounts
• Closing a business with the BIR (RMC 47-2026)
• How to register as a BMBE (and skip income tax)