May 2026

04 May | Monday

Filing with the SEC of AFS for YE 31 December 2025 by corporations with license no. ending in 1 and 2 (first day).

05 May | Tuesday

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

08 May | Friday

e-Filing and e-Payment/Filing and payment of 1600 (VAT/PT withheld) for April 2026.
e-Submission of sales report using CRM/POS and/or other sales machine with TIN ending in even number for April 2026.

11 May | Monday

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

12 May | Tuesday

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

13 May | Wednesday

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

14 May | Thursday

e-Filing of 1601-C (WTC) for April 2026 (Group B).
e-Filing of 0619-E and 0619-F (EWT and FWT) for April 2026 (Group B).
Submission to PEZA via ACMS of 1702Q (ITR) filed with the BIR on 29 April 2026 by PEZA registered enterprises for QE 28 February 2026.
Remittance of HDMF contributions for April 2026 by employers whose names begin with letters A to D.

15 May | Friday

Filing with the SEC of AFS for YE 31 December 2025 by corporations with license no. ending in 1 and 2 (last day).
Filing and payment of 1701Q (self-employed/professionals) for QE 31 March 2026.
e-Filing of 1601-C (WTC) for April 2026 (Group A).
e-Filing of 0619-E and 0619-F (EWT and FWT) for April 2026 (Group A).
e-Payment of 1601-C (WTC) for April 2026 (all eFPS filers).
e-Payment of 0619-E and 0619-F (EWT and FWT) for April 2026 (all eFPS filers).
e-Filing and e-Payment/Filing and payment of 1702 (ITR) and other required attachments for YE 31 January 2026.
e-Filing and e-Payment/Filing and payment of 1707-A (CGT) for YE 31 January 2026.
Submission of bound loose-leaf books of accounts and other required documents for YE 30 April 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 April 2026.
Submission to PEZA of AFS and ITR filed with the BIR on 15 April 2026 by PEZA-registered enterprises whose YE 31 December 2025.
Submission to PEZA/BOI of ATIR and ABR (Annexes A.1 to B.2) by PEZA/BOI-registered enterprises for YE 31 December 2025.
Submission to PEZA/BOI of ABR (Annex B.3) by PEZA/BOI-registered enterprises for YE 2025.
Remittance of PHIC contributions for April 2026 by employers whose PEN ends in 0 to 4.
Remittance of HDMF loan payments for April 2026.

18 May | Monday

Filing with the SEC of AFS for YE 31 December 2025 by corporations with license no. ending in 3 and 4 (first day).
Filing with the SEC of annual report for YE 31 January 2026 by corporations whose securities are registered under the SRC/RSA.

19 May | Tuesday

Submission of CETI application of RBEs to their IPAs for YE 30 April 2026.
Remittance of HDMF contributions for April 2026 by employers whose names begin with letters E to L.

20 May | Wednesday

Submission to PEZA of EZMPR by PEZA-registered enterprises for April 2026.

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

22 May | Friday

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

25 May | Monday

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

29 May | Friday

Filing with the SEC of AFS for YE 31 December 2025 by corporations with license no. ending in 3 and 4 (last day).
Submission of notarized sworn statement for the use of forex rates other than BAP published rates for FY ended 31 May 2027.
Remittance of HDMF contributions for April 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.