Deadlines for
May 2025
May 2, 2025 (Friday):
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 1 and 2)
May 5, 2025 (Monday):
e-Filing and e-Payment/Filing and payment of BIR Form 2000 (Documentary Stamp Tax) for April 2025.
May 6, 2025 (Tuesday):
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 1 and 2)
May 7, 2025 (Wednesday):
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 1 and 2)
May 8, 2025 (Thursday):
e-Submission of sales report using CRM/POS and/or other sales machines for taxpayers with TIN ending in an even number for April 2025.
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 1 and 2)
May 9, 2025 (Friday):
e-Filing and e-Payment/Filing and payment of BIR Form 1600 (Value-Added Tax [VAT] or Percentage Tax Withheld) for April 2025.
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 1 and 2)
May 12, 2025 (Monday):
Filing and payment of BIR Form 1601-C (Withholding Tax on Compensation) for April 2025 (for non-eFPS filers).
Filing and payment of BIR Forms 0619-E and 0619-F (Expanded Withholding Tax and Final Withholding Tax) for April 2025 (for non-eFPS filers).
e-Filing of BIR Form 1601-C (Withholding Tax on Compensation) for April 2025 (for Groups D and E under eFPS).
e-Filing of BIR Forms 0619-E and 0619-F (Expanded Withholding Tax and Final Withholding Tax) for April 2025 (for Groups D and E under eFPS).
e-Submission of sales report using CRM/POS and/or other sales machines for taxpayers with TIN ending in an odd number for April 2025.
Issuance of BIR Form 2307 (Certificate of VAT/Percentage Tax Withheld) for April 2025.
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 1 and 2)
May 13, 2025 (Tuesday):
e-Filing of BIR Form 1601-C (Withholding Tax on Compensation) for April 2025 (for Group C under eFPS).
e-Filing of BIR Forms 0619-E and 0619-F (Expanded Withholding Tax and Final Withholding Tax) for April 2025 (for Group C under eFPS).
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 1 and 2)
May 14, 2025 (Wednesday):
e-Filing of BIR Form 1601-C (Withholding Tax on Compensation) for April 2025 (for Group B under eFPS).
e-Filing of BIR Forms 0619-E and 0619-F (Expanded Withholding Tax and Final Withholding Tax) for April 2025 (for Group B under eFPS).
Remittance of Home Development Mutual Fund (HDMF) contributions for April 2025 by employers whose names begin with letters A to D.
Likely Deadline: Submission to PEZA via ACMS of Quarterly Income Tax Return (BIR Form 1702Q) - Quarter ending February 28, 2025 (Confirm with PEZA).
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 1 and 2)
May 15, 2025 (Thursday):
Filing and payment of BIR Form 1701Q (Quarterly Income Tax Return for Self-Employed Individuals, Estates, and Trusts) for the 1st Quarter ending March 31, 2025.
e-Filing of BIR Form 1601-C (Withholding Tax on Compensation) for April 2025 (for Group A under eFPS).
e-Filing of BIR Forms 0619-E and 0619-F (Expanded Withholding Tax and Final Withholding Tax) for April 2025 (for Group A under eFPS).
e-Payment of BIR Form 1601-C (Withholding Tax on Compensation) for April 2025 (for all eFPS filers).
e-Payment of BIR Forms 0619-E and 0619-F (Expanded Withholding Tax and Final Withholding Tax) for April 2025 (for all eFPS filers).
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 2025.
May 16, 2025 (Friday):
Filing with the SEC of the annual report for the year ending January 31, 2025, by corporations whose securities are registered under the Securities Regulation Code (SRC)/Republic Act No. 8799.
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 1 and 2)
May 19, 2025 (Monday):
Remittance of Home Development Mutual Fund (HDMF) contributions for April 2025 by employers whose names begin with letters E to L.
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 3 and 4)
May 20, 2025 (Tuesday):
Remittance of Philippine Health Insurance Corporation (PHIC) contributions for April 2025 by employers whose PEN ends in 5 to 9.
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 3 and 4)
May 21, 2025 (Wednesday):
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 3 and 4)
May 22, 2025 (Thursday):
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 3 and 4)
May 23, 2025 (Friday):
Remittance of Home Development Mutual Fund (HDMF) contributions for April 2025 by employers whose names begin with letters M to Q.
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 3 and 4)
May 26, 2025 (Monday):
e-Filing and e-Payment/Filing and payment of BIR Form 2550Q (Quarterly Value-Added Tax Return) for the quarter ending April 30, 2025.
e-Filing and e-Payment/Filing and payment of BIR Form 2551Q (Quarterly Percentage Tax Return) for the quarter ending April 30, 2025.
Submission of Summary List of Sales/Purchases (SLSP) for the quarter ending April 30, 2025 (for non-eFPS filers).
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 3 and 4)
May 27, 2025 (Tuesday):
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 3 and 4)
May 28, 2025 (Wednesday):
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 3 and 4)
May 29, 2025 (Thursday):
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 3 and 4)
May 30, 2025 (Friday):
Filing of Annual Financial Statements (AFS) with the SEC - Fiscal Year Ending December 31, 2024 (SEC Registration/License Numbers ending in 3 and 4)