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YEAR END REMINDERS 2025
| Requirements | Primary Supporting document(s)/ Attachment(s) | Deadline |
| Bureau of Internal Revenue (BIR) | ||
| Notarized Sworn Statement on forex rates used other than Banker’s Association of the Philippines (BAP) published rates | A Sworn Statement citing: | December 1, 2025, or 30 days prior to the start of taxable year. |
| • the source of the forex rates to be used; | ||
| • the reason for using such forex rates; and | ||
| • allowing the BIR to have an access on the day-to-day forex rates used during BIR audit (For calendar year 2026). | ||
| Submission of Bound Loose-leaf books of accounts and other accounting records | A Sworn Statement attesting the completeness, accuracy and correctness of entries in Books and number of Loose Leaf used for period covered. | January 15, 2026 |
| (15 days after the end of the fiscal year) | ||
| Filing of Annualization of Employee Compensation | Duly accomplished BIR Form No. 1601-C for the month of December | Deadline for Filing of BIR Form No. 1601-C for the month ended December 31, 2025:1. Manual – January 15, 20262. EFPS – Staggered (January 11-15, 2026, depending on the Group Classification) |
| Payment of Annualization of employee compensation | Duly filed BIR Form No. 1601-C for the month of December | Deadline for Payment of BIR Form No. 1601-C for the month ended December 31, 2025:1. Manual – January 15, 20262. EFPS – January 20, 2026 |
| Issuance of BIR Form No. 2307 to supplier for the quarter ended December 31, 2025 | Duly accomplished BIR Form No. 2307 | January 20, 2026 or upon request of the payee. |
| Submission of Sworn Declaration of Gross Sales/ Income | List of payees and a copy of sworn declaration of Gross Receipts/Sales with a copy of Certificate of Registration (COR), for both Individual and Non – Individual Professionals which shall be submitted by such payees not later than January 15 or at least prior to the initial income payment, whichever is applicable. | On or before January 31 of each year or at 15 days following the month when a new income recipient has submitted the payee’s sworn declaration. |
| Requirements | Primary Supporting document(s)/ Attachment(s) | Deadline |
| Submission of Computerized Books of Accounts | • A Sworn Statement certifying that the submitted computerized accounting books/records contain the exact and complete copies originally recorded in the books of accounts duly approved by the BIR; | January 30, 2026 |
| • The USB Flash Drive or other electronic storage device containing electronic Book of Accounts and other accounting records in Standard Audit File (SAF); and | ||
| • Transmittal letter showing the detailed content of the USB drive label along with the flash drive and printed copy of QR code generated during registration. | ||
| Submission of Inventory list | • Duly accomplished prescribed Format to Use (Annex A, B, B-1, or C) based on business type stating the detailed list of a company’s raw materials, work-in-progress, and finished goods at the end of its financial year; | January 30, 2026 |
| • Annex D- Sworn Declaration that the information/data contained in the soft copies are true and correct; and | (30 days after the end of the fiscal year) | |
| • Soft copy of Inventory List stored in DVD-R or USB properly labeled. | ||
| Intercompany accruals which may be subject to EWT (Expanded Withholding Tax) or FWT (Final Withholding Tax)/WVAT (Withholding VAT), if applicable | List of recorded Intercompany Accruals subject to EWT/FWT/WVAT, if applicable | |
| January 10, 2026 | ||
| (On or before 10th of the following month) | ||
| Filing and Payment of EWT and FWT for quarter ended December 31, 2025 | Duly accomplished BIR Form No. 1601-EQ and 1601-FQ with the related Quarterly Alphalist of Payees | January 31, 2026 |
| Filing and payment of VAT by NRDSPs for the quarter ending December 31, 2025 | • Duly accomplished BIR Form No. 2550-DS through the VDS Portal | January 25, 2026 |
| • CWT Certificates from Philippine business customers | (On or before the 25th day of the month following the close of the taxable quarter) | |
| • Summary of Sales to Philippine Customers for the quarter ended December 31, 2025 |
| Requirements | Primary Supporting document(s)/ Attachment(s) | Deadline |
| Filing of Annual Information Return of Income Taxes Withheld on Compensation (BIR Form No. 1604-C), | Duly accomplished BIR Form No. 1604-C with the related Annual Alphalist of Employees | January 31, 2026 |
| Filing of Annual Information Return of Final Withholding Taxes (BIR Form No. 1604-F), | Duly accomplished BIR Form 1604-F with the related Annual Alphalist of Payees | January 31, 2026 |
| Submission to BIR of signed Certificate of Compensation Payment With or Without Tax Withheld (BIR Form No. 2316) | Scanned copies of duly signed BIR Form No. 2316 issued to employees on or before January 31, 2026 and Sworn Declaration and Certification of the list of employees qualified for substituted filing. | February 28, 2026 |
| Filing of Annual Information Return of Creditable Withholding Taxes (Expanded)/Income Payments Exempt from Withholding Tax (BIR Form No. 1604-E) | Duly accomplished BIR Form No. 1604-E with the related Annual Alphalist of Payees | March 01, 2026 |
| Filing of Annual Income Tax Return for Individuals Earning Purely Compensation Income (BIR Form No. 1700) for calendar year ended December 31.2025, if the employee is an Expat | Duly accomplished BIR Form No. 1700 and issued BIR Form No. 2316 from the employer for the taxable year | April 15, 2026 |
| Filing and payment of Annual Income Tax Return (AITR) (BIR Form No. 1702RT/MX/EX) for calendar year ended December 31, 2025 | Duly accomplished BIR Form No. 1702-RT/EX/MX and Summary Alphalist of Withholding Taxes (SAWT) | April 15, 2026 |
| Request for Confirmation (RFC) for taxpayers who availed of reduced/exempt treaty rates | • Duly accomplished RFC Form; | April 30, 2026 |
| • Authenticated Tax Residency Certificate from the foreign tax authority; and | (Last day of the fourth month following the close of each taxable year) | |
| • Proof of remittance/ Bank Documents. |
| Requirements | Primary Supporting document(s)/ Attachment(s) | Deadline |
| Submission of AITR attachments | • Duly filed and paid BIR Form No. 1702-RT/EX/MX; | Within 15 days from the deadline of filing of return, in case of late filing, within 15 days from filing. |
| • Audited Financial Statements (AFS); | ||
| • Information Return on Transactions with Related Party (BIR Form No. 1709), if applicable; | ||
| • BIR Form No. 2307 from Customers with Summary Alphalist of Withholding Taxes (SAWT), if applicable, for calendar year ended December 31, 2025; | ||
| • Filing Reference Number as proof of eFiling in eFPS; | ||
| • Tax Return Receipt Confirmation as proof of eFiling in eBIRForms. |
| Securities and Exchange Commission (SEC) | ||
| Requirements | Primary Supporting document(s)/ Attachment(s) | Deadline |
| Filing the General Information Sheet (GIS) through eFast | • Duly accomplished GIS Form | • Stock Corporations – within 30 calendar days from the date of annual stockholder’s meeting |
| • A Sworn Statement certified under oath by the Corporation’s Secretary. | • Non-Stock Corporation – within 30 calendar days from the date of actual member’s meeting | |
| • Foreign Corporations – within 30 days from the anniversary date of the issuance of their SEC Licenses | ||
| Filing of Annual Financial Statements (AFS) | • The AFS to be submitted, other than the consolidated financial statements, shall include system-generated Transaction Reference Number/Confirmation Receipt from the eAFS issued by the BIR , in lieu of the manual “received” stamp. | a. For Corporations with a Dec. 31 Year End – Last Digit of SEC Registration/License Number – (This deadline is in reference to the previous posted deadline thus subject to changes for the year 2026) |
| • For corporations classified under SEC MC No. 1 Item 7(a),(b),(c) to (e) – they shall submit Annual Audited Financial Statements (AAFS) | • A Sworn Statement certified under oath by the corporation’s treasurer or chief financial officer. | • 1 & 2 – May 4-15, 2026 • 3 & 4 – May 18-29, 2026 • 5 & 6 – June 1-12, 2026 • 7 & 8 – June 15-26, 2026 • 9 & 0 – June 29 – July 10, 2026 |
| b. For Corporations whose fiscal years end on a date other than Dec. 31 – within 120 calendar days from the end of their respective fiscal years. | ||
| c. For Companies covered under Sec. 17.2 of the SRC – within 105 calendar days after the end of fiscal year. | ||
| Filing the General Form For Financial Statements (GFFS) | • Duly accomplished GFFS standard template with accurate data matching the AFS | 30 days from the last day of the AFS submission period as applicable to the corporation |
| • A Sworn Statement certified under oath by Treasurer, Chief Financial Officer, or an equivalent officer. | ||
| Local Government Unit (LGU) | ||
| Requirements | Primary Supporting document(s)/ Attachment(s) | Deadline |
| Assessment and payment of Business Permit Renewal | • Previous year’s Business Permit; | January 20, 2026 |
| • BIR Form No. 2303; | ||
| • Community Tax Certificate; | ||
| • Audited Financial Statements; | ||
| • DTI/SEC Registration; and | ||
| • Declaration of Gross Sales. | ||
| Assessment and payment of Real Property Tax, if any | • Previous Official Receipt of Tax Payment | January 20, 2026 |
| • Transfer Certificate of Title | ||
| • Tax Declaration (issued by Assessor’s Office) | ||
| Philippine Economic Zone Authority (PEZA) | ||
| Income Tax Return (ITR) submission of PEZA-registered business enterprise through Annual Compliance Management System (ACMS) | Scanned copies of Financial Statements (FS) and Income Tax Return (ITR) including attachments in PDF File format. | May 15, 2026 |
| Economic Zone Monthly Performance Report (EZMPR) | Duly accomplished Data Entry Forms per type of enterprise. | Every 20th day of the following month |
| Annual Income Tax Return (ITR) (BIR Form 1702 – eFPS Filing) | Proof of payment of the 5% SCIT share, paid and remitted by the registered business enterprises (RBEs) as follows: | 30 days after filing with BIR |
| • 3% to the national government; | ||
| • 2% to the Treasurer’s Office of the Municipality or City where the registered business enterprise is located. | ||
| Requirements | Primary Supporting document(s)/ Attachment(s) | Deadline |
| Audited Financial Statements (AFS) filed electronically via BIR’s eAFS online system or stamped received by BIR | The following information should be available: | 30 days after filing with BIR |
| • Statement of Management’s Responsibility | ||
| • Independent Auditor’s Report | ||
| • Statement of Financial Position/Balance Sheet | ||
| • Statement of Comprehensive Income | ||
| • Statement of Changes in Equity | ||
| • Statement of Cash Flow | ||
| • Notes to Financial Statement | ||
| Quarterly Income Tax Returns (BIR Form 1702Q – eFPS Filing) | Proof of payment of the 5% SCIT share, paid and remitted by the registered business enterprises (RBEs) as follows: | 15 days after filing with BIR |
| • 3% to the national government; | ||
| • 2% to the Treasurer’s Office of the Municipality or City where the registered business enterprise is located. | ||
| General Information Sheet (GIS) | Proof of SEC acceptance through SEC eFAST | 30 days after filing with SEC |
| COA Annual Audit Report (For Developer/Operator owned by the Government) | Audit Certificate | After the end of the year |
| Requirements | Primary Supporting document(s)/ Attachment(s) | Deadline |
| Annex A.1a – Annual Tax Incentives Report – Income-Based Tax Incentives (based on Accounting Period) | Within 30 days from the statutory deadline for filing of the Final Return for Income Tax | |
| Annex A.1b – Annual Tax Incentives Report – Breakdown of Expenses and Enhanced Deductions (based on Accounting Period) | ||
| Annex A.1c – General Information on Income Tax Incentives RA No. 91513 (if applicable, based on Accounting Period) | ||
| Annex A.2 – Annual Tax Incentives Report – VAT, Excise Tax and Duty Based Incentives (based on Accounting Period) | ||
| Annex B.1 – General Information (based on Accounting Period) | ||
| Annex B.2 – Annual Benefits Report (based on Accounting Period) | ||
| Annex B.3 – Annual Employment and Compensation Data (Calendar period: January to December) | On or before May 15 of the following year |