Philippines tax & financial deadlines
Bureau of Internal Revenue obligations: income tax, VAT and withholding.
This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.
Upcoming deadlines
Depends on your own dates or a set rule
These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.
Quarterly VAT return
BIR Form 2550QFile & payVerification pendingWithin 25 days after the end of each taxable quarter.
Quarterly VAT return and payment (monthly VAT returns are no longer required).
Applies to: VAT-registered businesses
Authority: Bureau of Internal Revenue (BIR)Bureau of Internal RevenueLast checked Sunday 4 October 2026Quarterly corporate income tax return
BIR Form 1702QFile & payVerification pendingWithin 60 days after the end of each of the first three quarters.
Quarterly income tax return for the first three quarters.
Applies to: Corporations
Authority: Bureau of Internal Revenue (BIR)Bureau of Internal RevenueLast checked Sunday 4 October 2026Annual corporate income tax return
BIR Form 1702File & payVerification pendingOn or before the 15th day of the 4th month after the end of the taxable year (15 April for calendar-year corporations).
Annual income tax return and payment.
Applies to: Corporations
Authority: Bureau of Internal Revenue (BIR)Bureau of Internal RevenueLast checked Sunday 4 October 2026