BIR Filing Deadlines Guide

BIR form 1801 – Estate Tax Return
Period when returns are filed: WITHIN 12 months AFTER decedent’s death.
BIR form 1800 – Donor’s Tax Return
Period when returns are filed: WITHIN 30 days AFTER the date the gift is made.
BIR form 2550 - M – Monthly VAT Return
Period when returns are filed: Group A – 25 days following the end of the month
Group B – 24 days following the end of the month
Group C – 23 days following the end of the month
Group D – 22 days following the end of the month
Group E – 21 days following the end of the month
BIR form 2550 -Q – Quarterly VAT Return
Period when returns are filed: Not later than the 25th day following the close of each taxable quarter
BIR form 2551 - M – Monthly Percentage Tax Return
Period when returns are filed: Not later than 20th day following the end of each month.
If Enrolled in EFPS: Group A – 25 days following the end of the month
Group B – 24 days following the end of the month
Group C – 23 days following the end of the month
Group D – 22 days following the end of the month
Group E – 21 days following the end of the month
*Payment for certain percentage taxes
a.) Tax on Overseas Dispatch, message or conversation – 20 days after the end of the quarter
b.) Amusement Taxes – 20 days after the end of the quarter
c.) Taxes on winnings – 20 days after the tax was withheld and deducted
d.) Taxes on sale of stocks through SE – 5 banking days from the date of collection
e.) Taxes on IPO – 30 days from the date of listing in the SE
f.) Secondary Public Offering – 5 banking days from the date of collection
BIR form 2551 –Q – Quarterly Percentage Tax Return
Period when returns are filed: Not late than the 20th day following the end of the quarter
BIR form 1700 – Annual Income Tax Return – Purely Compensation Income
Period when returns are filed: On or before April 15 of each year - income for the preceding taxable year
BIR form 1701 – Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts
Period when returns are filed: On or before April 15 of each year - income for the preceding taxable year
BIR form 1701 – Q – Quarterly Income Tax Return for Self-employed Individuals, Estates, and Trusts
(Including those with both Business and Compensation Income)
Period when returns are filed: 1st Quarter – On or Before May 15 of the current taxable year
2nd Quarter – On or Before August 15 of the current taxable year
3rd Quarter – On or Before November 15 of the current taxable year
BIR form 1702 - EX – Annual Income Tax Return for Use ONLY by Corporation, Partnership and Other
Non-Individual Taxpayer EXEMPT under the Tax Code, as Amended, {Sec. 30 and those exempted in
Sec. 27(C) and Other Special Laws, with NO Other Taxable Income
Period when returns are filed: on or before the 15th day of the 4th following month following the close of
the taxpayer’s taxable year.
BIR form 1702 - MX – Annual Income Tax Return for Corporation, Partnership and Other Non-
Individual with MIXED Income Subject to Multiple Income Tax Rates or with Income Subject to
SPECIAL/PREFERENTIAL RATE
Period when returns are filed: with or without payment, on or before the 15th day of the 4th following
month following the close of the taxpayer’s taxable year.
BIR form 1702 - RT – Annual Income Tax Return for Corporation, Partnership and Other Non-Individual
Taxpayer Subject Only to REGULAR Income Tax Rate
Period when returns are filed: with or without payment, on or before the 15th day of the 4th following
month following the close of the taxpayer’s taxable year.
BIR form 1702 - Q – Quarterly Income Tax Return for Corporations, Partnerships and Other Non-
Individual Taxpayers
Period when returns are filed: 60 days following the close of each of the first 3 quarters of the taxable
year whether calendar or fiscal year.
BIR form 1703 – Annual Income Information Return for Non-Resident Citizens / OCWs and Seamen
(for foreign-sourced income)
Period when returns are filed: not later than the April 15 of the year following the taxable year in which
the income was earned.
BIR form 1704 – Improperly Accumulated Earnings Tax Return
Period when returns are filed: within 15 days after the close of the year immediately succeeding
taxpayer's covered taxable year.
BIR form 1706 – Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital
Asset (both Taxable and Exempt)
Period when returns are filed: within thirty (30) days following each sale, exchange or disposition of real
property
* in case of installment sale, the return shall be filed within thirty (30) days following the receipt of the 1st
downpayment and within thirty (30) days following each subsequent installment payment.*
BIR form 1707 – Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded
Through the Local Stock Exchange
Period when returns are filed: within thirty (30) days after each cash sale, barter, exchange or other
disposition of shares of stock not traded through the local stock exchange.
* in case of installment sale, the return shall be filed within thirty (30) days following the receipt of the 1st
downpayment and within thirty (30) days following each subsequent installment payment.*
BIR form 1707 -A – Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not
Traded Through the Local Stock Exchange
Period when returns are filed: If Individual Taxpayer - on or before April 15 of each year covering all
stock transactions of the preceding taxable year.
If Corporate Taxpayer - on or before the fifteenth (15th) day of the fourth

(4th) month following the close of the taxable year covering all transactions of the preceding taxable year.
BIR form 2000 – Documentary Stamp Tax Declaration
Period when returns are filed: WITHIN 5 days after the close of the month when the taxable document
was made.
BIR form 1602 – Final Tax on Interest on bank deposits
Period when returns are filed: On or before the last day of the month following the close of the taxable
quarter
BIR form 1603 – Final Tax withheld on fringe benefits

quarter
BIR form 1601FQ – All other final withholding tax
quarter
BIR form 1604F – Annual Information return of final withholding income taxes withheld
Period when returns are filed: On or before the January 31 month following the year payments were
made.

BIR Filing Deadlines Guide

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BIR form 1801 – Estate Tax Return

BIR form 1800 – Donor’s Tax Return

BIR form 2550 - M – Monthly VAT Return

Group B – 24 days following the end of the month

Group C – 23 days following the end of the month

Group D – 22 days following the end of the month

Group E – 21 days following the end of the month

BIR form 2550 -Q – Quarterly VAT Return

BIR form 2551 - M – Monthly Percentage Tax Return

If Enrolled in EFPS: Group A – 25 days following the end of the month

Group B – 24 days following the end of the month

Group C – 23 days following the end of the month

Group D – 22 days following the end of the month

Group E – 21 days following the end of the month

*Payment for certain percentage taxes

b.) Amusement Taxes – 20 days after the end of the quarter

e.) Taxes on IPO – 30 days from the date of listing in the SE

2nd Quarter – On or Before August 15 of the current taxable year

3rd Quarter – On or Before November 15 of the current taxable year

BIR form 1704 – Improperly Accumulated Earnings Tax Return

If Corporate Taxpayer - on or before the fifteenth (15th) day of the fourth

BIR form 2000 – Documentary Stamp Tax Declaration

BIR form 1602 – Final Tax on Interest on bank deposits

BIR form 1603 – Final Tax withheld on fringe benefits

BIR form 1601FQ – All other final withholding tax

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