December 2025

100 Days of Christmas at Better World-Tondo

Proud of our commitment to care

PwC Philippines demonstrates its unwavering commitment to community development and social responsibilitywith sustainable initiatives that touch lives and transform communities. Through initiatives like 100 Days of Christmas, which provides nutritious meals to students and communities during the holiday season, we continue to create lasting positive impact across the Philippines.

01 December

Monday

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

Submission of RFC for YE 31 July 2025.

Submission of the SAWT for QE 30 September 2025.

Submission of soft copy of books of accounts and other required documents for YE 31 October 2025 registered under CAS.

Submission of Inventory Lists for YE 31 October 2025.

e-Submission of SLSPI for QE 31 October 2025 (LTS & eFPS filers).

Submission to BOI of BOI Form S-1 by BOI-registered enterprises for YE 31 July 2025.

Remittance of SSS contributions and loan payments for October 2025.

02 December

Tuesday

Submission of attachments to the 1702 (ITR), together with 1709 (RPT Form), if applicable, for YE 31 July 2025 (e-filers).

05 December

Friday

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

09 December

Tuesday

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

10 December

Wednesday

Filing and payment of 1601-C (WTC) for November 2025 (non-eFPS filers).

Filing and payment of 0619-E and 0619-F (EWT and FWT) for November 2025 (non-eFPS filers).

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

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

Issuance of 2307 (Certificate of VAT/PT withheld) for November 2025.

11 December

Thursday

e-Filing of 1601-C (WTC) for November 2025 (Group E).

e-Filing of 0619-E and 0619-F (EWT and FWT) for November 2025 (Group E).

12 December

Friday

e-Filing of 1601-C (WTC) for November 2025 (Group D).

e-Filing of 0619-E and 0619-F (EWT and FWT) for November 2025 (Group D).

Remittance of HDMF contributions for November 2025 by employers whose names begin with letters A to D.

15 December

Monday

Filing with the SEC of annual report for YE 31 August 2025 by corporations whose securities are registered under the SRC/RSA.

e-Filing of 1601-C (WTC) for November 2025 (Groups A, B and C).

e-Filing of 0619-E and 0619-F (EWT and FWT) for November 2025 (Groups A, B and C).

e-Payment of 1601-C (WTC) for November 2025 (all eFPS filers).

e-Payment of 0619-E and 0619-F (EWT and FWT) for November 2025 (all eFPS filers).

e-Filing and e-Payment/Filing and payment of 1702 (ITR) and other required attachments for YE 31 August 2025.

e-Filing and e-Payment/Filing and payment of 1707-A (CGT) for YE 31 August 2025.

Submission of bound loose-leaf books of accounts and other required documents for YE 30 November 2025 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 2025.

Remittance of PHIC contributions for November 2025 by employers whose PEN ends in 0 to 4.

Remittance of HDMF loan payments for November 2025.

16 December

Tuesday

Submission to PEZA via ACMS of 1702Q (ITR) filed with the BIR on 01 December 2025 by PEZA-registered enterprises for QE 30 September 2025.

17 December

Wednesday

Submission to PEZA/BOI of AFS and ITR filed with the BIR on 17 November 2025 by PEZA/BOI-registered enterprises whose YE 31 July 2025.

Submission to PEZA/BOI of ATIR and ABR (Annexes A.1 to B.2) by PEZA/BOI-registered enterprises for YE 31 July 2025.

19 December

Friday

Submission to PEZA of EZMPR by PEZA-registered enterprises for November 2025.

Remittance of HDMF contributions for November 2025 by employers whose names begin with letters E to L.

22 December

Monday

Remittance of PHIC contributions for November 2025 by employers whose PEN ends in 5 to 9.

23 December

Tuesday

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

26 December

Friday

e-Filing and e-Payment/Filing and payment of 2550Q (VAT) for QE 30 November 2025.

e-Filing and e-Payment/Filing and payment of 2551Q (PT) for QE 30 November 2025.

Submission of SLSPI for QE 30 November 2025 (non-eFPS filers).

29 December

Monday

Filing with the SEC of AFS for YE 31 August 2025 by corporations whose securities are not registered under the SRC/RSA.

Filing with the SEC of AFS for YE 31 August 2025 by securities brokers.

Remittance of HDMF contributions for November 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 2024 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.