January 2026

02 January | Friday

e-Filing and e-Payment/Filing and payment of 1702Q (ITR) for QE 31 October 2025.

Submission of attachments to the 1702 (ITR), together with 1709 (RPT Form), if applicable, for YE 31 August 2025 (e-filers).
Submission of RFC for YE 31 August 2025.
Submission of the SAWT for QE 31 October 2025.
Submission of soft copy of books of accounts and other required documents for YE 30 November 2025 registered under CAS.
Submission of Inventory Lists for YE 30 November 2025.
e-Submission of SLSPI / Summary List of Local Sales for Non-VAT registered RBEs for QE 30 November 2025 (LTS & eFPS filers).
Submission to BOI of BOI Form S-1, AFS and ITR filed with the BIR on 15 December 2025 by BOI-registered enterprises whose YE 31 August 2025.
Remittance of SSS contributions and loan payments for November 2025.
Payment of 4th installment of RPT for 2025.

05 January | Monday

e-Filing and e-Payment/Filing and payment of 2000 (DST) for December 2025.

08 January | Thursday

e-Submission of sales report using CRM/POS and/or other sales machine with TIN ending in even number for December 2025.

09 January | Friday

e-Filing and e-Payment/Filing and payment of 1600 (VAT/PT withheld) for December 2025.

12 January | Monday

e-Filing of 1601-C (WTC) for December 2025 (Groups D and E).
e-Submission of sales report using CRM/POS and/or other sales machine with TIN ending in odd number for December 2025.
Issuance of 2307 (Certificate of VAT/PT withheld) for December 2025.

13 January | Tuesday

Filing with the SEC of annual report for YE 30 September 2025 by corporations whose securities are registered under the SRC/RSA.
e-Filing of 1601-C (WTC) for December 2025 (Group C).

14 January | Wednesday

e-Filing of 1601-C (WTC) for December 2025 (Group B).
Submission to PEZA of AFS and ITR filed with the BIR on 15 December 2025 by PEZA-registered enterprises whose YE 31 August 2025.
Submission to PEZA/BOI of ATIR and ABR (Annexes A.1 to B.2) by PEZA/BOI-registered enterprises for YE 31 August 2025.
Remittance of HDMF contributions for December 2025 by employers whose names begin with letters A to D.

15 January | Thursday

Filing and payment of 1601-C (WTC) for December 2025 (non-eFPS filers).
e-Filing of 1601-C (WTC) for December 2025 (Group A).
e-Filing and e-Payment/Filing and payment of 1702 (ITR) and other required attachments for YE 30 September 2025.
e-Filing and e-Payment/Filing and payment of 1707-A (CGT) for YE 30 September 2025.
Submission of bound loose-leaf books of accounts and other required documents for YE 31 December 2025 registered under loose-leaf.
Submission of notarized sworn declaration of gross receipts/sales with COR by income recipients, availing of lower EWT rate or tax exemption, to withholding agents.
Submission of notarized sworn declaration of new income recipients, availing of lower EWT rate or tax exemption, by withholding agents to the BIR for December 2025.
Submission of CETI application of RBEs to their IPAs for YE 31 December 2025.
Remittance of PHIC contributions for December 2025 by employers whose PEN ends in 0 to 4.
Remittance of HDMF loan payments for December 2025.

19 January | Monday

Submission to PEZA via ACMS of 1702Q (ITR) filed with the BIR on 02 January 2026 by PEZA-registered enterprises for QE 31 October 2025.
Remittance of HDMF contributions for December 2025 by employers whose names begin with letters E to L.

20 January | Tuesday

e-Payment of 1601-C (WTC) for December 2025 (all eFPS filers).
Issuance of 2306 (FWT certificate) for QE 31 December 2025.
Issuance of 2307 (EWT certificate) for QE 31 December 2025.
Renewal of mayor's permit and payment of local taxes for YE 2026 or payment of 1st installment of local taxes.
Submission to PEZA of EZMPR by PEZA-registered enterprises for December 2025.
Remittance of PHIC contributions for December 2025 by employers whose PEN ends in 5 to 9.

23 January | Friday

Remittance of HDMF contributions for December 2025 by employers whose names begin with letters M to Q.

26 January | Monday

e-Filing and e-Payment/Filing and payment of 2550Q (VAT) for QE 31 December 2025.

e-Filing and e-Payment/Filing and payment of 2551Q (PT) for QE 31 December 2025.

e-Filing and e-Payment of 2550-DS (VAT for NRDSPs) for QE 31 December 2025.

e-Submission of SLSPI / Summary List of Local Sales for Non-VAT registered RBEs and SAWT for VAT credits for QE 31 December 2025 (non-eFPS filers).

e-Submission of SAWT for VAT credits for QE 31 December 2025 (LTS & eFPS filers).

28 January | Wednesday

Filing with the SEC of AFS for YE 30 September 2025 by corporations whose securities are not registered under the SRC/RSA.
Filing with the SEC of AFS for YE 30 September 2025 by securities brokers.

29 January | Thursday

e-Filing and e-Payment/Filing and payment of 1702Q (ITR) for QE 30 November 2025.

Submission of the SAWT for QE 30 November 2025.

30 January | Friday

Submission of attachments to the 1702 (ITR), together with 1709 (RPT Form), if applicable, for YE 30 September 2025 (e-filers).
Submission of soft copy of books of accounts and other required documents for YE 31 December 2025 registered under CAS.
Submission of Inventory Lists for YE 31 December 2025.
e-Submission of SLSPI / Summary List of Local Sales for Non-VAT registered RBEs for QE 31 December 2025 (LTS & eFPS filers).
Submission of notarized sworn statement for the use of forex rates other than BAP published rates for FY ended 31 January 2027.
Remittance of HDMF contributions for December 2025 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.