| DATE | Tax Requirement | Covered Period |
| September 1 – Monday | - Submission of consolidated Return of All Transactions based on Reconciled Data of Stockbrokers.
| |
- Submission date of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs.
| - Fiscal Year beginning November
1, 2025
|
| September 5 – Friday | - Submission due date for Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC).
| |
- E-filing/filing and E-payment/payment of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return).
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- E-filing/filing and E-payment/payment of BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions).
| |
| September 8 – Monday | - 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.
| |
- 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.
| |
| September 10 – Wednesday | - 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.
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- Submission of the Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill.
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- Submission of the Monthly Report of DST Collected and Remitted by the Government Agency.
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- 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.
| |
- 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.
| |
- Filing and Payment due date of BIR Form 1601-C (Monthly Remittance Return of Income taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - Non-eFPS Filers.
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- 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
| |
- 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
| |
- e-Filing/Filing and e-Payment/Payment due date of BIR Form 1606 – (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt)
| |
- BIR Form 0620 (Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent’s Deposit Account) – eFPS & Non-eFPS Filers.
| |
- 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)
| |
| September 11 – Thursday | - E-Filing due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers under Group E.
| |
| September 12 – Friday | - E-Filing due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers under Group D.
| |
| September 13 – Saturday | - E-Filing due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers under Group C.
| |
| September 14 – Sunday | - E-Filing due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers under Group B.
| |
| September 15 – Monday | - 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 August 31, 2025
|
- Submission due date of Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs.
| |
- Submission due date of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs
| |
- 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 May 31, 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 May 31, 2025
|
- e-Filing & e-Payment due date for BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Filers under Group A.
| |
- e-Filing & e-Payment due date for BIR Form 1702 – RT/EX/MX - eFPS Filers
| - Fiscal Year ending May 31, 2025
|
- e-Payment due date of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) - eFPS Files under Group E, D, C & B
| |
| September 16 – Tuesday | - Submission of any Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers.
| |
| September 20 – Saturday | - 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.
| |
| September 25 – Thursday | - Submission date for the Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayer - Non-eFPS Filers.
| - Fiscal Quarter ending August 31, 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 August 31, 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 August 31, 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 August 31, 2025
|
| September 29 - Monday | - E-filing/filing and E-payment/payment due date for BIR Form 1702Q (Quarterly Income Tax Return For Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT).
| - Quarter ending July 31, 2025
|
| September 30 – Tuesday | - Online Registration (Thru ORUS) deadline for Computerized Books of Accounts and Other Accounting Reports
| - Fiscal Year ending August 31, 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 May 31, 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 August 31, 2025
|
- e-Submission due date of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers - eFPS Filers.
| - Fiscal Quarter ending August 31, 2025
|
