Quarterly,

BIR Definition Monthly or Deadline

FINAL WITHHOLDING TAX
Form 0619-F
Monthly Remittance Form
Form 0619-E Expanded withholding tax
-For eFPS
- Quarterly Remittance Return
Form 1601-FQ of Final Income Taxes Withheld
Annually
on or before the 10th day of the month following the
Monthly
months
on or before the 10th day of the month following the
Monthly
months
Monthly Group A – 15 days following the end of the month
Group B – 14 days following the end of the month
Group C - 13 days following the end of the month
Group D - 12 days following the end of the month
Group E - 11 days following the end of the month
Quarterly on or before the last day of the month after each
quarter

CAPITAL GAINS TAX

Capital gains tax return for Every transaction - Shall be filed within 30 days after each sale,
onerous transfer of shares of exchange, and other disposition of stocks.
Form 1707
stocks not traded through the
Local Stock Exchange
Annual Capital gains tax return Annually – shall be filed on or before 15th day of the 4th month
for onerous transfer of shares of following the taxable year
Form 1707-A
stocks not traded through the
Local Stock Exchange
Capital gains tax return for Every transaction -due within 30 days from the date sale or exchange
onerous transfer of Real
Form 1706 Property classified as Capital
Asset (both taxable and
exempt)
REGULAR INCOME TAX
Individuals
Purely employed taxpayer
(required if has other taxable
Form 1700 Annually
income or has more than 1
employer)
Purely in business/profession,
Form 1701A using itemized, OSD or 8% Annually
optional income tax
Mixed income earners, Estate
Form 1701 Annually On or before 15TH day of the 4th month following the
and trusts
taxable year of the taxpayer
Corporation Annually
Corporations subject only to 30%
Form 1702-RT Annually
RIT
Corporations subject to special
Form 1702-MX Annually
or combination of tax rates
Corporations that is exempt (if
Form 1702-EX with gross income, subject to RIT Annually
or special rate)

Engaged in business/profession (45 days from the end of the 1st 3 quarter)

Form 1701Q Quarterly 1st quarter May 15, same year

2nd quarter August 15. same year
rd
3 quarter November 15, same year
Corporation (60 days from the end of the quarter)

Form 1701Q Quarterly 1st quarter 60 days end of 1st q.

2nd quarter 60 days end of 2nd q
3rd quarter 60 days end of 3rd q
Improperly Accumulated Within 15 days after the close of the year
Form 1704 Earnings Tax return for immediately succeeding taxpayer’s covered taxable
Corporation year
Annual income Information
Return (For non-resident/OCW On or before 15TH day of the 4th month following the
Form 1703 Annually
and seamen – Foreign Sourced taxable year of the taxpayer
Income)
Information Return on
Transactions with Related
Form 1709
Party(International and/or
Domestic)
 WITHHHOLDNG TAX ON
COMPENSATION
Monthly Remittance Return of
Income Taxes Withheld on
Form 1601-C
Compensation
Annual Information Return of
Income Taxes Withheld on
Form 1604-C Compensation and Final
Withholding taxes
On or before the 10th day of the following month the
withholding was made except for taxes withheld for
Monthly
December which shall be filed/paid on or before
January 15 of the succeeding year
On or before January 31 of the following calendar
Annually
year

CERTIFICATE
Certificate of Compensation or
Form 2316 On or before January 31 of the succeeding year
Income Taxes Withheld
Certificate of final tax withheld
Form 2306
at source
Certificate of creditable tax
Form 2307
withheld at source
Certificate of income payment
Form 2304
not subject to withholding tax