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BIR Tax Filing and Payment Deadlines (Income Taxes)

People need money to finance their cost of living (i.e., food, clothing, medicine, education, leisure, et cetera). Thus, they strive and work hard to earn such money to cover those expenses. However, in almost every country, especially the Philippines, tax is inherent. Income tax is a burden that must be paid by every person or entities who earn income that are taxable according to the National Internal Revenue Code (NIRC). We have previously discussed how to prepare, compute and file income tax for individuals and partnerships or corporations. Now we should ensure that those income tax returns and declarations will be filed and paid on or before their due dates  to avoid tax penalties. The following are the deadlines of filing and payment of income taxes with the Bureau of Internal Revenue (BIR), Revenue Collection Officer, Authorized Agent Banks (AAB) or with a duly Authorized City or Municipal Treasurer.

Income Tax Deadlines

A. Individuals

1. Annual Income Tax Returns

a. BIR Form 1700 – Annual Income Tax Return (For Individual Earning Purely Compensation Income Including Non-Business/Non-Profession Related Income):
Deadline: On or before the 15th day of April of each year covering taxable income for the preceding taxable year

b. BIR Form 1701 – Annual Income Tax Return (For Self-Employed Individuals, Estates and Trusts Including Those With Both Business and Compensation Income):
Deadline: Final Adjustment Return or Annual Income Tax Return, on or before the 15th day of April of each year covering income for the preceding year

c. BIR Form 1701 AIF – Account Information Form for Self-Employed Individuals, Estates and Trusts (Including those with Mixed Income, i.e., Compensation Income and Income from Business and/or Practice of Profession) and Estates and Trusts (Engaged in Trade or Business)
Deadline: Same deadline as BIR Form 1701 – On or before the 15th day of April of each year covering taxable income for the preceding year

2. Quarterly Income Tax Return

BIR Form 1701Q – Quarterly Income Tax Return for Self-Employed Individuals, Estates and Trusts (Including those with both Business and Compensation Income):
Deadlines:
April 15 – for the first quarter
August 15 – for the second quarter
November 15 – for the third quarter

B. Corporations and Partnerships

1. Annual Income Tax Return

a. BIR Form 1702 – Annual Income Tax Return (For Corporations and Partnerships):
Deadline: Final Adjustment Return or Annual Income Tax Return – On or before the 15th day of the fourth month following the close of the taxpayer’s taxable year

b. BIR Form 1702 AIF – Account Information Form (For Corporations and Partnerships):
Deadline: Same deadline as BIR Form 1702 – On or before the 15th day of the fourth month following the close of the taxpayer’s taxable year

3. Quarterly Income Tax Return

BIR Form 1702 Q – Quarterly Income Tax Return (For Corporations and Partnerships)
Deadline: Corporate Quarterly Declaration or Quarterly Income Tax Return – On or before the 60th day following the close of each of the quarters of the taxable year.

 

NOTE:

  • Pursuant to Revenue Memorandum Circular No. 6 – 2001, corporations, companies or persons whose gross quarterly sales, earnings, receipts or output exceed P 150,000.00 may not accomplish Annual Information forms for individuals or corporations (BIR Form 1701 AIF or Form 1702 AIF). In lieu thereof, they may file their annual income tax returns accompanied by balance sheets, profit and loss statement, schedules listing income-producing properties and the corresponding income therefrom, and other relevant statements duly certified by an independent CPA.
  • We only included the deadlines of the typical income taxes filed and paid annually and quarterly by individuals and ordinary companies. For more tax information, please visit the BIR official website.
  • New and subsequent BIR rulings, issuances, memorandums and or laws may render the whole or part of the article obsolete or inaccurate.

Comments

  1. saan ko pwede ilagay yun binayaran ko ng 3rd quater 1701Q sa form ng bir 1701 sariling negosyo po. thank po

  2. napaganda po ang naging idea para po makatulong sa mga taong di po nakakaalam kung paano ang gagawin sa BIR form.

  4. Question:

    For BPO BIR 1702Q.. if a company has no sales locally, only expenses.. Will they also file 1702Q?

    Also.. Is it right that only after 3 years from the date the company established, they will file 1702Q? Hope u can enlighten me.

    Thanks in advance.

    • Companies registered locally with SEC are required to file their income tax return.
      How can you justify the source of funds you use for expenses then?
      The 3 years i know is the allowed time they can start using MCIT. MCIT (2% of gross sales) or regular tax (32% of net income subject to tax) whichever is higher.

  5. mali po kc ung mga naisulat ko sa libro ng bir panu ko po un maitatama, pwede po n akong gumamit ng ibang libro pra maiayos ung mga dpat ilgay?

  6. Ano po ba mga dapat icheck or i uncheck sa boxes ng first page ng 1701 kasi kung minsan lumalabas 11 pages lang, dapat daw 12 page sabi ng BIR officer dito kaya hindi tinatanggap ang payment ko… gawa ng may lacking pages daw.

    tapos pag ipagawa ko naman sa kanila eh 3000 daw ang service fee… napakalaki naman po sa akin yun

    please help

  7. Sir Hnd k nabayarn ung 3rd quarter ko. 1701q sa business ko po. Okey pa b mgbyd kht may multa na. Salamt po

  9. We have a small trading business (single proprietorship), and it started May 2016 lang. My question is when is the payment of our income tax, yearly ba o required din quarterly. Two (2) kasi nakadefine dito sa deadline, form 1701 or form 1701Q? Alin po sa dalawa? Thanks.

    • HELLO PO SIR ARNEL, REQUIRED PO KAU MAGFILE NG 1701Q EVERY 15TH OF THE QUARTER, APRIL 15, AUGUST 15 & NOV. 15 PO ANG DEADLINE QUARTERLY INCOME TAX PO UN WHILE 1701 ANNUAL INCOME TAX RETURN NMAN PO YAN DUE NG APRIL 15 .

  10. Paanu naman po mgprepare 1702q/ 1702 /2550m/2550q , 1601e /1601 , 1604cf,1604e, lalo na di ko rin po alam paglagay sa for. e di po electronic filing at electronic payment na rin. pleased help , para naman makatipid and company.

    pleased help.

    thanks po.

    • Yong bayaran po ng april 15 ay annual income tax return po. Nakaindicate sa BIR registration form and mga schedule ng ibang bayarin sa BIR. Tnx.

  12. Hi po mejo nalito lng po aq para po sa 1702q association
    1st quarter: jan-march and deadline po ay may 30
    2nd quarter: april-june ang deadline po ay Ausgust29
    3rd quarter:july-sept ang deadline po ay nov 29
    Pano po ung oct-dec?
    My nakasulat po sa COR n 1702 DEADLINE APRIL 15.yun po ung para sa anual.ibig po b sabihin wala nq ifile para sa month of oct-dec. Direct n po ang filing q sa 1702 ? At ang 1702 q covers january to december of the fiscal yr tama po b pagkaintindi q.
    sorry po wala kc ang background sa accounting or any n my kinalaman sa ganto pgfile sa bir.ngbase lang po aq sa nabasa q.treasurer po aq sa isang association all is new for me.thanx alot po.

  13. Hi po, plan ko po mag register ng sole proprietorship business ngayon Dec 2017. Ang tanong po sa isip ko ay

    1. Annual Income Tax Return sa April 15, 2017 po ba ang magigi ko 1st BIR tax filing?
    2. Wala na ba ako dapat ifile na Quarterly Tax Return for 2017?

    Salamat!

    • If you register this December 2017, you will file annual income tax return (1701) for 2017 on April 15, 2018. There is no fourth quarter 1701Q for 2017. But you will file 1701Q for the first quarter of 2018, which is also due on April 15, 2018.

  14. Hi! Do I need to comply to quarterly filing even I have no income in the past months? I’ve been filing monthly religiously despite my circumstances, but I just forgot to do it this quarter. Please note that I have been unemployed since last year but have not formally notified BIR. Thanks in advance for your reply.

    • Hello, if you have a business or you are a BIR registered self-employed professional, you have to file quarterly income tax returns and monthly percentage taxes (for nonVAT)/VAT even if you don’t have income. When you don’t have income and tax payable, you just need to file the returns and not pay.

  15. Hi Sir,

    In the filing of 1701Q, will I be using only 1 BIR form 1701Q for my several businesses?
    Please enlighten me.

    • Hello. Yes, you will consolidate all the sole proprietorship businesses under your name in one 1701Q.

  16. Sir,
    I received my COR last July 19,2017 , But as of this Month January 2018 I have no Projects , Only
    Sub Contract to Other Contractor last September 2017 and End last December 2017.
    Until to this date I have no incoming Projects.
    Please advise if I will pay Tax ?
    Please reply to my email address.

    Thanks and best regards,

    • Hello. Please check your BIR COR, and know the taxes you are required to pay monthly, quarterly and annually – they are stated there. Even if you don’t have income and taxes payables, you still need to file the required BIR returns. Filing and paying are different terms. Whether you have tax payable or you have zero tax payable, you still need to file the BIR forms/returns.

  17. hello po, paano po kung yung business na hindi nakapag update registration for 3 consecutive years? 2014 po ang date of registration at wala na pong 2015, 2016, 2017 registration? Ano po ang magandang gawin kung ganyan po?

    • Hello. If you haven’t paid your annual registrations for 2015, 2016, 2017 and 2018, you still have to file and pay them, but with penalties (interest, surcharge and compromise). The BIR will still make you pay and issue open case for those unpaid/unfiled annual registrations. You can visit BIR to let them compute the penalties, so you can file and pay the RFs for those years.

  18. Good morning .There were some errors on the computation of tax with held and i have to pay 40,000 this 2017.Can i pay these in an installment basis.Let say I will pay 20k for this month then 5k monthly for 4 months from april to july until such time that I have fully paid the 40k tax due for the year 2017.

  19. If a business has a negative income for the previous quarters and haven’t filed the return, would they still be charge of penalty even though they have no payable?

  20. may bago n bng rules of payment ang bir ngaun 2018? kc sabi nla wala ng 2551m quarterly at annual nalng dw.ano po ang deadline ng pagbabayad?

    • Hello Michelle. Under the new TRAIN Law (RA No. 10963), the percentage tax return shall be due quarterly within 25 days from the close of the taxable quarter using the BIR Form 2551Q. There is no annual filing of percentage tax. You may check this tax alert from PWC https://www.pwc.com/ph/en/tax-alerts/2018/tax-alert-22.html . However, since the implementation of the new TRAIN Law may still need more updates, please stay tuned on the BIR’s website https://www.bir.gov.ph/ for the latest announcements.

  21. Hindi pa po na-release ang COR ko, two weeks daw ang processing. Kailan ang start/deadline ng filing ko ng 1701q, just in case ma-release within April 19-26, 2018.

    Salamat po.

  22. Ask ko lang po halimbawa may sales po ako na 142k paano ko po un ilalagay sa ITR quarterly ko sa 1701Q paano po ba ako mag leless?at magano po ang tax na babayaran ko. sana po may makapagbigay sa akin ng sample baguhan lang po ako sa business.Salamat po ng marami!

  23. Good day.may tanong lang po ako kasi po nakalagay sa registered activities ko is
    *registration fee
    *income tax
    *percentage tax
    *witholding tax
    Yung monthly percentage tax return po ba ay kelangan bayaran ng buwanan?thank you po

    • Income tax and percentage tax should be paid on quarterly on or before APRIL15th, AUGUST15th, NOVEMBER15th using BIR FORM 1701Q, and Annual income tax return on APRIL 15th of the following year using BIR FORM 1701.

      Witholding tax should be paid on 10th of every month FORM 0605