Bureau of Internal Revenue Deadlines for April 2025
BIR Form 1601-C
Deadline: April 11, 2025 (Friday)
Description: Monthly Remittance Return of Income Taxes Withheld on Compensation for March 2025
Filing Type: e-Filing (eFPS Group E Filers)
BIR Form 1700 / 1701 / 1701A / 1702RT / 1702MX / 1702EX
Deadline: April 15, 2025 (Tuesday)
Description: Annual Income Tax Return (AITR) for Calendar Year 2024
Filing Type: Filing and Payment
Note: No extension will be granted.
BIR Form 1601-EQ / 1601-FQ / 1602Q / 1603Q
Deadline: April 30, 2025 (Wednesday)
Description: Quarterly Remittance Returns of:
Creditable Income Taxes Withheld (1601-EQ)
Final Income Taxes Withheld (1601-FQ)
Final Withholding Taxes on Interest (1602Q)
Fringe Benefits Tax (1603Q)
Filing Type: e-Filing and e-Payment / Filing and Payment
BIR Form 1702 (with attachments)
Deadline: April 30, 2025 (Wednesday)
Description:
Submission of attachments to Annual Income Tax Return for Corporations and Non-Individuals (for CY ending Dec. 31, 2024)
Attachments include:
Audited Financial Statements
BIR Form 1709 (Related Party Transactions)
Other schedules, as required
RELIEF (Reconciliation of Listing for Enforcement)
Deadline: April 30, 2025 (Wednesday)
Description: Submission of consolidated data for the year ending December 31, 2024
Filing Type: e-Submission (for VAT-registered taxpayers)
SLSPI (Summary List of Sales, Purchases & Importations)
Deadline: April 30, 2025 (Wednesday)
Description: Quarterly Submission for Q1 2025
Filing Type: e-Submission (for Large Taxpayers & eFPS filers)
Computerized Books of Accounts (CAS) / Inventory List
Deadline: April 30, 2025 (Wednesday)
Description:
Submission of books and records for Q1 2025
Inventory Lists for the year ending March 31, 2025
Filing Type: e-Submission or in soft copy format (as required by CAS compliance)
BOI Form S-1
Deadline: April 30, 2025 (Wednesday)
Description: Report submission by BOI-registered enterprises for CY 2024
Miscellaneous (Non-BIR, Related to Compliance)
Deadlines: April 30, 2025 (Wednesday)
Includes:
SSS Contributions & Loan Payments for March 2025
Pag-IBIG (HDMF) Contributions for March 2025
(Employers with names starting R-Z or numeric)
Source: Bureau of Internal Revenue, Tax Calendar 2025