1701Q
Quarterly Income Tax Return
Self-employed and professionals
Q1: May 15 · Q2: Aug 15 · Q3: Nov 15 (no Q4 — covered by annual return)
BIR filing deadlines
Key returns for freelancers, professionals, and small businesses. Deadlines falling on weekends or holidays move to the next business day.
Quarterly
2551Q
Quarterly Percentage Tax Return
Non-VAT taxpayers (3%), unless under the 8% option
Within 25 days after each taxable quarter (Apr 25, Jul 25, Oct 25, Jan 25)
2550Q
Quarterly VAT Return
VAT-registered taxpayers (monthly 2550M no longer required since 2023)
Within 25 days after each taxable quarter (Apr 25, Jul 25, Oct 25, Jan 25)
1601-EQ
Quarterly Remittance of Expanded Withholding Tax
Withholding agents
Last day of the month following the close of the quarter
Monthly
1601-C
Monthly Withholding Tax on Compensation
Employers withholding on salaries
10th day of the following month (Jan 15 for December)
0619-E
Monthly Remittance of Expanded Withholding Tax
Withholding agents (months 1 & 2 of quarter)
10th day of the following month
Annual
1701
Annual Income Tax Return (individuals, mixed-income)
Self-employed, professionals, mixed-income earners (itemized/OSD)
April 15 following the taxable year
1701A
Annual ITR (purely business/profession, OSD or 8%)
Purely self-employed/professionals under 8% or OSD
April 15 following the taxable year
1700
Annual ITR (purely compensation, not substituted filing)
Employees with 2+ employers or non-qualified for substituted filing
April 15 following the taxable year
1604-C / 1604-E
Annual Information Returns (compensation / expanded)
Employers and withholding agents
1604-C: Jan 31 · 1604-E: Mar 1
The ₱500 Annual Registration Fee (Form 0605) was abolished by the Ease of Paying Taxes Act (RA 11976) — no longer due every January. 🎉