Você está na página 1de 3

Deadlines

Income tax 1st qtr 2nd qtr 3rd qtr Annual


Individual (1701Q) May 15 August 15 November 15 April 15
Corporation (1702Q) 60 days after end of the qtr 60 days after end of the qtr 60 days after end of the qtr 15th day of the 4th month after end
of year
EFPS attachments 15 days from the deadline of filing 15 days from the deadline of filing 15 days from the deadline of filing 15 days from the deadline of filing
or actual filing whichever is later or actual filing whichever is later or actual filing whichever is later or actual filing whichever is later
Installment payments April 15 TRAIN: October 15
OLD: July 15
CGT 30 days from sale April 15

Withholding taxes Manual EFPS Filing EFPS Payment


Withholding taxes on 10 days following end of the month 11 to 15th day following end of the 15th day of the following month
wages (Jan to Nov) month
Withholding tax on January 15 January 11 to 15 January 20
wages (December)
FBT - quarterly Last day of the month following end
of quarter (Calendar year)

Final withholding
tax/EWT
Quarterly tax return Last day of the month following end
of quarter (Calendar year)
Monthly payments Manual – 10th day of the following EFPS – 15th day of the following
month month
Filing payment form (BIR 10th day of the following month 11th to 15th day of the following
Form 0605) month

Audited FS
8% income tax No FS required
Graduated income tax 3% OPT FS – not necessarily audited
rate/Regular rate
VAT-registered Audited FS

3% Percentage tax 20th after EOM 21 to 25 days after EOM 25th day after EOM
10% OCT 20th day after end of quarter
LBT (always calendar) 20 days after end of quarter/year
VAT (fiscal year)
Quarterly 25th after end of quarter
Monthly 20th after EOM 21 to 25 days after EOM 25th day after EOM No more monthly starting 2023
Excise tax (general) 15 days after transaction
Excise tax (imported) Before removal from customs
DST Within 5 days from the close of the
taxable month
RPT (calendar) End of quarter
Examples:
EFPS – actual filing: April 30, deadline: April 15, Deadline for EFPS: May 15

BIR Form Description Who is required to file


1700 Pure compensation income Employee
a. Without other income
b. With other income
1701 Self-employed individuals, estates, trusts, Individual
mixed income earners
1601-C Withholding on compensation income – Employer
monthly
1604-CF Withholding on compensation income & final Employer
withholding tax (Annual Information return)
1601-F Final withholding tax (certain passive income TP incurring the expense
and fringe benefits)
1601-E Expanded withholding tax (Other income
payments which are subject regular tax to the
recipient) Income subject to EWT
Certificate of Withholding
2316 Employer to employee (Proof of withholding)
1702-RT a. RCIT TP Corporation
b. Exempt corporations with gross income s.t.
RCIT
1702-EX Exempt corporations with no other taxable Corporation
income
1702-MX Multiple income tax rates or with income s.t. Corporation
special or preferential rate
Certificate of Income Tax Holiday Entitlement PEZA/BOI registered
Certificate of Incentives PEZA/BOI registered