December Withholding (Expanded and Final)
December Compensation Withholding
Binding and registration of loose-leaf or computerized books
Q4 VAT Return (October to December)
Q4 Percentage Tax Return
Annual Registration Fee (500.00 pesos)
Annual Information Return on Compensation
Issuance of BIR Form 2316 to employees
January Withholding (Expanded and Final)
January Compensation Withholding
Annual Expanded Withholding (Alpha List)
February Withholding (Expanded and Final)
February Compensation Withholding
March Withholding (Expanded and Final)
March Compensation Withholding
Annual Income Tax Return (Individuals)
Annual Income Tax Return (Professionals)
Annual Income Tax Return (Corporations and Partnerships - Regu...
eAFS submission of AFS and ITR attachments
Q1 VAT Return (January to March)
Q1 Percentage Tax Return
April Withholding (Expanded and Final)
April Compensation Withholding
Q1 Income Tax (Individuals and Sole Proprietors)
May Withholding (Expanded and Final)
May Compensation Withholding
June Withholding (Expanded and Final)
June Compensation Withholding
Q2 VAT Return (April to June)
Q2 Percentage Tax Return
July Withholding (Expanded and Final)
July Compensation Withholding
Q2 Income Tax (Individuals and Sole Proprietors)
August Withholding (Expanded and Final)
August Compensation Withholding
September Withholding (Expanded and Final)
September Compensation Withholding
Q3 VAT Return (July to September)
Q3 Percentage Tax Return
October Withholding (Expanded and Final)
October Compensation Withholding
Q3 Income Tax (Individuals and Sole Proprietors)
November Withholding (Expanded and Final)
November Compensation Withholding
This tax calendar is intended to serve as a general guide to the standard Bureau of Internal Revenue (BIR) filing and payment deadlines applicable to calendar‑year taxpayers engaged in ordinary business or professional activities.
The deadlines reflected herein cover core tax obligations under the National Internal Revenue Code (NIRC), including income tax, value‑added tax (VAT), percentage tax, withholding taxes, and other commonly applicable compliance requirements.
This calendar does not purport to be an exhaustive list of all tax, regulatory, or statutory deadlines. Certain filing and reporting obligations may vary depending on the taxpayer’s industry, size, registration status, fiscal year, regulatory environment, transactions, or specific circumstances, including but not limited to excise tax filers, cooperatives, non‑stock non‑profit entities, regulated industries, and entities subject to special laws or regulatory bodies.
Filing deadlines are likewise subject to change due to holidays, weekends, revenue issuances, extensions, or other directives issued by the BIR or other government agencies.
Users are strongly advised to seek professional advice and to monitor official BIR issuances to ensure full compliance based on their particular facts and circumstances.
Professional services are accepted only through formal engagement and subject to applicable ethical, independence, and regulatory requirements.
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