December 2026

01 December | Tuesday

Filing with the SEC of AFS for YE 31 July 2026 by corporations whose securities are not registered under the SRC/RSA.
Filing with the SEC of AFS for YE 31 July 2026 by securities brokers.
e-Filing and e-Payment/Filing and payment of 1702Q (ITR) for QE 30 September 2026.
Submission of attachments to the 1702 (ITR), together with 1709 (RPT Form), if applicable, for YE 31 July 2026 (e-filers).
Submission of RFC for YE 31 July 2026.
Submission of the SAWT for QE 30 September 2026.
Submission of soft copy of books of accounts and other required documents for YE 31 October 2026 registered under CAS.
Submission of Inventory Lists for YE 31 October 2026.
e-Submission of SLSPI / Summary List of Local Sales for Non-VAT registered RBEs for QE 31 October 2026 (LTS & eFPS filers).
Submission to BOI of BOI Form S-1, AFS and ITR filed with the BIR on 16 November 2026 by BOI-registered enterprises whose YE 31 July 2026.
Remittance of SSS contributions and loan payments for October 2026.

07 December | Monday

e-Filing and e-Payment/Filing and payment of 2000 (DST) for November 2026.

09 December | Wednesday

e-Submission of sales report using CRM/POS and/or other sales machine with TIN ending in even number for November 2026.

10 December | Thursday

Filing and payment of 1601-C (WTC) for November 2026 (non-eFPS filers).
Filing and payment of 0619-E and 0619-F (EWT and FWT) for November 2026 (non-eFPS filers).
e-Filing and e-Payment/Filing and payment of 1600 (VAT/PT withheld) for November 2026.
e-Submission of sales report using CRM/POS and/or other sales machine with TIN ending in odd number for November 2026.
Issuance of 2307 (Certificate of VAT/PT withheld) for November 2026.

11 December | Friday

e-Filing of 1601-C (WTC) for November 2026 (Group E).
e-Filing of 0619-E and 0619-F (EWT and FWT) for November 2026 (Group E).

14 December | Monday

Filing with the SEC of annual report for YE 31 August 2026 by corporations whose securities are registered under the SRC/RSA.
e-Filing of 1601-C (WTC) for November 2026 (Groups B, C and D).
e-Filing of 0619-E and 0619-F (EWT and FWT) for November 2026 (Groups B, C and D).
Remittance of HDMF contributions for November 2026 by employers whose names begin with letters A to D.

15 December | Tuesday

e-Filing of 1601-C (WTC) for November 2026 (Group A).
e-Filing of 0619-E and 0619-F (EWT and FWT) for November 2026 (Group A).
e-Payment of 1601-C (WTC) for November 2026 (all eFPS filers).
e-Payment of 0619-E and 0619-F (EWT and FWT) for November 2026 (all eFPS filers).
e-Filing and e-Payment/Filing and payment of 1702 (ITR) and other required attachments for YE 31 August 2026.
e-Filing and e-Payment/Filing and payment of 1707-A (CGT) for YE 31 August 2026.
Submission of bound loose-leaf books of accounts and other required documents for YE 30 November 2026 registered under loose-leaf.
Submission of notarized sworn declaration of new income recipients, availing of lower EWT rate or tax exemption, by withholding agents to the BIR for November 2026.
Submission of CETI application of RBEs to their IPAs for YE 30 November 2026.
Remittance of PHIC contributions for November 2026 by employers whose PEN ends in 0 to 4.
Remittance of HDMF loan payments for November 2026.

16 December | Wednesday

Submission to PEZA of AFS and ITR filed with the BIR on 16 November 2026 by PEZA-registered enterprises whose YE 31 July 2026.
Submission to PEZA/BOI of ATIR and ABR (Annexes A.1 to B.2) by PEZA/BOI-registered enterprises for YE 31 July 2026.
Submission to PEZA via ACMS of 1702Q (ITR) filed with the BIR on 01 December 2026 by PEZA-registered enterprises for QE 30 September 2026.

18 December | Friday

Submission to PEZA of EZMPR by PEZA-registered enterprises for November 2026.
Remittance of HDMF contributions for November 2026 by employers whose names begin with letters E to L.

21 December | Monday

Remittance of PHIC contributions for November 2026 by employers whose PEN ends in 5 to 9.

23 December | Wednesday

Remittance of HDMF contributions for November 2026 by employers whose names begin with letters M to Q.

28 December | Monday

e-Filing and e-Payment/Filing and payment of 2550Q (VAT) for QE 30 November 2026.
e-Filing and e-Payment/Filing and payment of 2551Q (PT) for QE 30 November 2026.
e-Filing and e-Payment of 2550-DS (VAT for NRDSPs) for QE 30 November 2026.
e-Submission of SLSPI / Summary List of Local Sales for Non-VAT registered RBEs and SAWT for VAT credits for QE 30 November 2026 (non-eFPS filers).
e-Submission of SAWT for VAT credits for QE 30 November 2026 (LTS & eFPS filers).

29 December | Tuesday

Filing with the SEC of AFS for YE 31 August 2026 by corporations whose securities are not registered under the SRC/RSA.
Filing with the SEC of AFS for YE 31 August 2026 by securities brokers.
Submission of notarized sworn statement for the use of forex rates other than BAP published rates for FY ended 31 December 2027.
Remittance of HDMF contributions for November 2026 by employers whose names begin with letters R to Z or numeral.

This Tax Calendar has been prepared by the Tax-Client Accounting Services (CAS) group of Isla Lipana & Co., the Philippine member firm of the PwC network, based on relevant laws, rules, and regulations issued as of 31 October 2025 by various government agencies.

While every effort has been made to ensure accuracy, neither our firm nor any of our partners/staff shall be liable on any ground whatsoever to any party in respect of decisions or actions they may take as a result of using this calendar. Where particular questions arise in its use, please consult our Tax-CAS group.

Holidays

Event	Date	Day	Remarks
Feast of the Immaculate Conception of Mary	08 December 2026	Tuesday	Special (Non-Working) Day
Christmas Eve	24 December 2026	Thursday	Additional Special (Non-Working) Day
Christmas Day	25 December 2026	Friday	Regular Holiday
Rizal Day	30 December 2026	Wednesday	Regular Holiday
Last day of the year	31 December 2026	Thursday	Special (Non-Working) Day