Form No.

Form Name Deadline

06: Payment
0619-F Monthly Remittance Form for Final Income Taxes Withheld
Monthly Remittance Form for Creditable Income Taxes Withheld 10th day of the following month
0619-E
(Expanded)
16 - Withholding tax
Monthly Remittance Form for FIT Withheld Monthly Remittance Return of
1600-VT
VAT Withheld 10th day of the following month
1600-PT Monthly Remittance Return of OPT
1601-C Monthly Remittance Return of Income Taxes Withheld on Compensation* January 15
Quarterly Remittance Return of Creditable Income Taxes Withheld
1601-EQ
(Expanded)
Last day of the month following the close
1601-FQ Quarterly Remittance Return of Final Icome Taxes Withheld
of the quarter
Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn
1621
from Decedent's Deposit Account
Annual Information Return (AIR) of Income Taxes Withheld on
1604-C January 31
Compensation
AIR of Creditable Income Taxes Withheld (Expanded)/ Income Payments
1604-E March 1
Exempt from Withholding Tax
1604-F AIR of Income Payments Subjected to FWT January 31
17 - Income Tax
AITR For Individuals Earning Purely Compensation Income (Including
1700
Non-Business/Non-Profession Related Income)
Annual Income Tax Return For Individuals (including MIXED Income April 15
1701
Earner), Estates and Trusts
1701A AITR for Individuals Earning Income PURELY from Business/Profession
1Q: May 15
1701Q Quarterly Income Tax Return for Individuals, Estates and Trusts 2Q: August 15
3Q: November 15
Annual Income Tax Return For Corporation, Partnership and Other
Non-Individual Taxpayer EXEMPT Under the Tax Code, as Amended, {Sec.
1702-EX
30 and those exempted in Sec. 27(C)} and Other Special Laws, with NO
Other Taxable Income
Annual Income Tax Return for Corporation, Partnership and Other 15th day of the 4th month following the
1702-MX Non-Individual with MIXED Income Subject to Multiple Income Tax Rates or close of the taxpayer's taxable year
with Income Subject to SPECIAL/PREFERENTIAL RATE
Annual Income Tax Return For Corporation, Partnership and Other
1702-RT Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate
Description
Quarterly Income Tax Return for Corporations, Partnerships and Other 60 days following the close of each of the
1702Q
Non-Individual Taxpayers first three (3) quarters of the taxable yeaR
15 days after the close of the year
1704 Improperly Accumulated Earnings Tax Return For Corporations immediately succeeding taxpayer's
covered taxable year
Capital Gains Tax Return for Onerous Transfer of Real Property Classified
1706
as Capital Asset
Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not
1707 30 days from date of sale
Traded Through the Local Stock Exchange
Information Return on Transactions with Related Party (International and/or
1709
Domestic)
18 - Transfer Tax
1800 Donor’s Tax Return 30 days after the date of donation
1801 Estate Tax Return 1 year from the decedent's death
19 - Application
Application for Authority to Use Computerized Accounting System or
1900 Before the system (CAS) is used
Components thereof/Loose-Leaf Books of Accounts
Application for Registration for Self-Employed and Mixed Income
1901 On or before commencement of business
Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts
Application for Registration For Individuals Earning Purely Compensation
1902 10 days before employment
Income (Local and Alien Employee)
 Form No. Form Name Deadline
Application for Registration for Corporations/ Partnerships (Taxable/Non
1903 On or before commencement of business
Taxable), including GAIs and LGUs
Application for Registration for One-Time Taxpayer and Person Registering Before filing a return, statement or
1904
under E.O. 98 declaration
Application for Registration Information Update for Updating / Cancellation 60 days from the date of death
1905 of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of XPN: upon request, EARLIER between
Certificate of Registration six (6) months or April 15
On or before the commencement of
1906 Application for Authority to Print Receipts and Invoices
business
Application for Permit to Use Cash Register Machine/Point of Sale Machine
1907 Before using CRM/POS
(2002 Enhanced Version)
20 - DST
2000 Monthly Documentary Stamp Tax Declaration/ Return
5th day of the following month
2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions)
22 - Excise Tax
2200-A Alcoholic Products
2200-AN Automobiles & Non-Essential Goods
2200-C Cosmetic Procedure
2200-M Mineral Products
2200-P Petroleum products
2200-T Tobacco, Heated Tobacco, vapor & novel tobacco products
2200-S Sweetened Beverages
2200-XC Invasive Cosmetic Procedures
23 - Certificates
Upon compliance with the requirements
2303 Certificate of Registration
for registration
2306 Certificate of Final Tax Withheld at Source January 31
20th day of the ff month (EWT)
2307 Certificate of Creditable Tax Withheld at Source
10th day of the ff month (VAT)
Certificate of Compensation Payment / Tax Withheld For Compensation
2316 January 31
Payment With or Without Tax Withheld
25 - VAT and OPT
Prior to Jan. 1, 2023
On or before the 20th day following the
end of the month
2550M Monthly VAT Return - BIR Form
(XPN: eFPS filers - 21st to 25th of the ffg.
month group A is on 25th and so on)
On or before the 25th day following the
2550Q Quarterly VAT - BIR Form
end of the quarter
Beg to Jan. 1, 2023
NO due date - Optional
2550M Monthly VAT Return - BIR Form
(effective May 10, 2023)
25 days after the end of each taxable
2550Q Quarterly VAT - BIR Form
quarter
25 days after the end of each taxable
2551Q Quarterly Percentage Tax Return
quarter
(1) Listed and traded (LSE) – 5 banking
days from the date of collection
Percentage Tax Return for Transactions Involving Shares of Stocks Listed (2) Sold or exchanged (primary offering) -
2552 and Traded Through The Local Stock Exchange or Through Initial and/or 30 days from the date of listing in the LSE
Secondary Public Offering (3) Sold or exchanged (secondary public
offering) - 5 banking days from the date
of collection