*This Tax Calendar has been reviewed by the tax team at Forvis Mazars in the Philippines. The team has diligently utilised the most recent laws, rules, and regulations issued by relevant government authorities as of October 2025 as primary references.
The firm, its partners, and staff, do not assume liability under any circumstance for any decisions or actions taken by any party for using this calendar. For compliance and advisory inquiries, reach us at contact.ph@forvismazars.com.
Note that deadlines falling on a weekend or a holiday will be moved to the next working day.
October 2025 Tax Deadlines
| DATE | Tax Requirement | Covered Period |
| October 1 – Wednesday | Submission of consolidated Return of All Transactions based on Reconciled Data of Stockbrokers. | September 16-30, 2025 |
| Submission date of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs. | Fiscal Year beginning December 1, 2025 | |
| October 5 – Sunday | Submission due date for Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC). | Month of September 2025 |
| E-filing/filing and E-payment/payment of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return). | Month of September 2025 | |
| E-filing/filing and E-payment/payment of BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions). | Month of September 2025 | |
| October 8 – Wednesday | Submission of All Transcript Sheets Official Register Books (ORBs) used by Dealers/ Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles. | Month of September 2025 |
| The e-submission date of the Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number. | Month of September 2025 | |
| October 10 – Friday | Submission of the List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT made by each buyer appearing in the List by a Sugar Cooperative. | Month of September 2025 |
| Submission of the Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill. | Month of September 2025 | |
| Submission of the Monthly Report of DST Collected and Remitted by the Government Agency. | Month of September 2025 | |
| e-Submission due date of Monthly e-Sales Report for all Taxpayers using CRM/POS and/or other similar Business Machines whose last digit of the 9-digit TIN is an Odd Number. | Month of September 2025 | |
| Filing and Payment/Remittance due date of BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals. | Month of September 2025 | |
| Filing and Payment due date of BIR Form 1601-C (Monthly Remittance Return of Income taxes Withheld on Compensation) - Non-eFPS Filers. | Month of September 2025 | |
| e-Filing/Filing and e-Payment/Payment due date of BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed | Month of September 2025 | |
| e-Filing/Filing and e-Payment/Payment due date of BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) – eFPS & Non-eFPS Filers | Month of September 2025 | |
| e-Filing/Filing and e-Payment/Payment due date of BIR Form 1606 | Month of September 2025 | |
| e-Filing and e-Payment/Remittance of BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (Other Percentages Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income taxes Withheld on Compensation) - National Government Agencies (NGAs) | Month of September 2025 | |
| October | E-Filing due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation)– eFPS Filers under Group E. | Month of September 2025 |
| October 12 – Sunday | E-Filing due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group D. | Month of September 2025 |
| October | E-Filing due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group C. | Month of September 2025 |
| October 14 – Tuesday | E-Filing due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group B. | Month of September 2025 |
| October 15 – Wednesday | Registration (Either manually or via Online through ORUS [Online Registration and Update System]) for Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records. | Fiscal Year ending September 30, 2025 |
| Submission due date of the list of Medical Practitioners | For the Quarter Ending September 30, 2025 | |
| Submission due date of Quarterly List (with Monthly Breakdown) of Contractors of Gov’t Contracts entered into by the Provinces/Cities/Municipalities/Barangays | For the Quarter Ending September 30, 2025 | |
| Submission due date of Quarterly Updates of Assessment Roll (List of existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer | For the Quarter Ending September 30, 2025 | |
| Submission due date of Quarterly Inventory of Machines Sold | For the Quarter Ending September 30, 2025 | |
| Submission due date of Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs. | Month of September 2025 | |
| Submission due date of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs | Month of September 2025 | |
| Filing & Payment due date for BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments. | Fiscal Year Ending June 30, 2025 | |
| Filing & Payment due date for BIR Form 1707-A (Annual Capital Gains Tax Return for Onerous Transfer of Shares of stock. Not Traded through local stock exchange – by Corporate Taxpayers | Fiscal Year Ending June 30, 2025 | |
| Filing and payment due date for BIR Form 2200-M (Excise Tax Return for Mineral Products). | For the Quarter ending September 30, 2024 | |
| e-Filing & e-Payment due date for BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - eFPS Filers under Group A. | Month of September 2025 | |
| e-Filing & e-Payment due date for BIR Form 1702 – RT/EX/MX - eFPS Filers | Fiscal Year Ending June 30, 2025 | |
| Payment due date for 2nd Installment of Income Tax Due for Individual Taxpayers. | Calendar Year 2024 | |
| e-Payment due date of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - eFPS Files under Group E, D, C & B | Month of September 2025 | |
| October 16 – Thursday | Submission of any Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers. | October 1-15, 2025 |
| October 20 – Monday | e-Filing/FILING & e-Payment/Payment due date BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) – eFPS & Non-eFPS Filers. | Month of September 2025 |
| Quarterly Information on OCWs or OFWs Remittances Exempt from DST furnished by the Local Banks & Non-Banks Money Transfer Agents. | For the Quarter ending September 30, 2025 | |
| Quarterly Report of Printer. | For the Quarter ending September 30, 2025 | |
| October 25 – Saturday | Submission date for the Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayer - Non-eFPS Filers. | Fiscal Quarter ending September 30, 2025 |
| Submission date for Sworn Statement of Manufacturer’s or Importer’s Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products. | Fiscal Quarter ending September 30, 2025 | |
| E-filing/filing and E-payment/payment due date for BIR Form 2550Q (Quarterly Value-Added Tax Return) - eFPS & Non-eFPS Filers. | Fiscal Quarter ending September 30, 2025 | |
| E-filing/filing and E-payment/payment due date for BIR Form 2551Q (Quarterly Percentage Tax Return) – eFPS & Non-eFPS Filers. | Fiscal Quarter ending September 30, 2025 | |
| October 30 – Thursday | Online Registration (Thru ORUS) deadline for Computerized Books of Accounts and Other Accounting Reports | Fiscal Year ending September 30, 2025 |
| Submission due date of Proof of eFiled BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable) and Other attachments through electronic Audited Financial Statements (eAFS) or Manually | Fiscal Year ending June 30, 2025 | |
| Submission due date of the Soft Copies of Inventory List and Schedules stored and Saved in DVD-R/R USB properly labelled together with Notarized Sword Declaration | Fiscal Year ending September 30, 2025 | |
| e-Submission due date of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers - eFPS Filers. | Fiscal Quarter ending September 30, 2025 | |
| e-Filing/Filing and e-Payment/Payment of BIR Form 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Witholding Taxes (SAWT) | Fiscal Quarter Ending August 31, 2025 | |
October 31 – Friday
| E-Filing/Filing and e-Payment/Payment due date of BIR Form 1601 – EQ (Quarterly Remittance Return of Creditable Income Taxes Withheld-Expanded) and Quarterly Alphalist of Payees (QAP) – eFPS and Non-eFPS Filers | For Quarter Ending September 30, 2025 |
| BIR Form 1601-FQ (Quarterly Remittance Return of Final Income Taxes Withheld) and Quarterly Alphalist of Payees (QAP) – eFPS & Non-eFPS Filers. | For the Quarter ending September 30, 2025 | |
| E-Filing/Filing and e-Payment/Payment due date of BIR Form 1602Q (Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid on Deposits and Yield on deposit Substitutes/Trusts/Etc.) – eFPS and Non-eFPS Filers | For Quarter Ending September 30, 2025 | |
| E-Filing/Filing and e-Payment/Payment due date of BIR Form 1603Q (Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other Than Rank and File) – eFPS and Non-eFPS Files | For Quarter Ending September 30, 2025 | |
| E-Filing/Filing and e-Payment/Payment due date of BIR from 1621 (Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent’s Deposit Account) – eFPS and Non-eFPS Filers | For Quarter Ending September 30, 2025 |
Keeping up to date with the constant changes and amendments to tax laws can become quite tedious to manage. At Forvis Mazars, we work closely with clients – offering solutions that simplify their compliance and help them navigate complex tax situations with confidence.
Our professionals have deep experience in multiple areas of tax, providing businesses at all stages of their life cycle with specialist advice. Our expertise ranges from corporate and employment tax, transfer pricing and corporate structuring, national and international transactions, and assessing tax implications when setting up new operations, among others.
Our solutions include outsourced tax compliance, tax advisory and expert opinions, application for incentives, and handling BIR tax assessments and audits, among others.
For more information on our Tax services in the Philippines, contact us for an initial call or follow the link below.
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