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Philippine Compliance Calendar

Key recurring SEC and BIR filing deadlines for calendar-year taxpayers. Choose a year to see how each statutory due date falls.

SEC  Securities and Exchange Commission filings

  • Annual Financial Statements (AFS) — audited FS (stamped “received” by the BIR) are filed with the SEC on a staggered schedule based on the last digit of your SEC registration number. For calendar-year companies the filing window runs in the weeks after the April 15 income-tax deadline; the SEC releases the exact coding schedule each year.
  • General Information Sheet (GIS) — filed within 30 calendar days from the annual stockholders’ meeting (stock), the annual members’ meeting (non-stock), or the anniversary of the SEC license (foreign corporations). Beneficial-ownership information is filed together with the GIS.
  • Filing is done through the SEC’s electronic system (eFAST); exact dates and requirements are set by SEC advisories issued for 2026.

January 2026

Jan 25Sunday
VAT & Percentage Tax — Q4BIR Form 2550Q (VAT) and 2551Q (percentage tax) for the 4th quarter of the prior year.Falls on a Sunday — moves to the next working day.
BIR
Jan 30Friday
Annual Inventory ListSubmission of the inventory list for taxpayers with a taxable year ending December 31.
BIR
Jan 31Saturday
Expanded Withholding Tax — Q4BIR Form 1601-EQ (quarterly EWT) for Q4 of the prior year.Falls on a Saturday — moves to the next working day.
BIR
Jan 31Saturday
Annual WHT on CompensationBIR Form 1604-C with the alphalist of employees (prior year).Falls on a Saturday — moves to the next working day.
BIR
Jan 31Saturday
Annual Final WHTBIR Form 1604-F with the alphalist (prior year).Falls on a Saturday — moves to the next working day.
BIR
Jan 31Saturday
Issue Form 2316 to employeesEmployers give each employee their Certificate of Compensation Payment / Tax Withheld.Falls on a Saturday — moves to the next working day.
BIR

February 2026

Feb 28Saturday
Submit Form 2316 to the BIRDuplicate 2316s for employees qualified for substituted filing are filed with the BIR.Falls on a Saturday — moves to the next working day.
BIR

March 2026

Mar 1Sunday
Annual Alphalist of EWTBIR Form 1604-E — annual information return of creditable income taxes withheld (expanded).Falls on a Sunday — moves to the next working day.
BIR

April 2026

Apr 15Wednesday
Annual Income Tax ReturnBIR Form 1701/1701A (individuals) and 1702-RT/EX/MX (corporations) for the prior calendar year.
BIR
Apr 25Saturday
VAT & Percentage Tax — Q1BIR Form 2550Q (VAT) and 2551Q (percentage tax) for Q1.Falls on a Saturday — moves to the next working day.
BIR
Apr 30Thursday
Expanded Withholding Tax — Q1BIR Form 1601-EQ for Q1.
BIR

May 2026

May 15Friday
Quarterly ITR (individuals) — Q1BIR Form 1701Q for the first quarter.
BIR
May 30Saturday
Quarterly ITR (corporations) — Q1BIR Form 1702Q — within 60 days after the close of Q1.Falls on a Saturday — moves to the next working day.
BIR

July 2026

Jul 25Saturday
VAT & Percentage Tax — Q2BIR Form 2550Q and 2551Q for Q2.Falls on a Saturday — moves to the next working day.
BIR
Jul 31Friday
Expanded Withholding Tax — Q2BIR Form 1601-EQ for Q2.
BIR

August 2026

Aug 15Saturday
Quarterly ITR (individuals) — Q2BIR Form 1701Q for the second quarter.Falls on a Saturday — moves to the next working day.
BIR
Aug 29Saturday
Quarterly ITR (corporations) — Q2BIR Form 1702Q — within 60 days after the close of Q2.Falls on a Saturday — moves to the next working day.
BIR

October 2026

Oct 15Thursday
2nd income-tax installment (individuals)For individuals who opted to pay the annual income tax in two installments.
BIR
Oct 25Sunday
VAT & Percentage Tax — Q3BIR Form 2550Q and 2551Q for Q3.Falls on a Sunday — moves to the next working day.
BIR
Oct 31Saturday
Expanded Withholding Tax — Q3BIR Form 1601-EQ for Q3.Falls on a Saturday — moves to the next working day.
BIR

November 2026

Nov 15Sunday
Quarterly ITR (individuals) — Q3BIR Form 1701Q for the third quarter.Falls on a Sunday — moves to the next working day.
BIR
Nov 29Sunday
Quarterly ITR (corporations) — Q3BIR Form 1702Q — within 60 days after the close of Q3.Falls on a Sunday — moves to the next working day.
BIR

Recurring monthly obligations

  • Form 1601-C — monthly remittance of withholding tax on compensation, on or before the 10th of the following month.
  • Form 0619-E — monthly remittance of expanded withholding tax for the first two months of each quarter, on or before the 10th of the following month.
  • eFPS filers may follow slightly different dates depending on their industry grouping.

Please note: these are the standard statutory due dates for calendar-year taxpayers, provided for general guidance only. When a deadline falls on a weekend or a national or local holiday it generally moves to the next working day. Covered forms, filing channels, and dates can change through BIR revenue issuances and SEC advisories, and fiscal-year taxpayers follow a different schedule. Always confirm against the latest official BIR and SEC issuances — and reach out to Aarkledger for the obligations specific to your entity.