Deadlines
for July 2025
Bureau of Internal Revenue (BIR) Deadlines
July is a busy month for quarterly filings for calendar year taxpayers (covering the second quarter of 2025: April 1 to June 30, 2025), and monthly filings for June 2025 transactions:
July 5:
Submission of Summary Report of Certification issued by the President of NHMFC (Month of June 2025): For authorized mortgage institutions.
Filing & Payment of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return): For June 2025 transactions.
July 8:
Submission of All Transcript Sheets of Official Register Books (ORBs): For Manufacturers/Importers of Alcohol, Tobacco, Petroleum, Non-Essential Goods, Sweetened Beverage, Mineral Products & Automobiles (Month of June 2025).
Submission of Monthly e-Sales Report: For all taxpayers using CRM/POS and/or other similar machines whose last digit of 9-digit TIN is an even number (for June 2025 sales). (Note: Some sources indicate this might be July 10 for odd TINs/July 15 for even TINs; refer to specific BIR advisories for staggered e-Sales deadlines.)
July 10:
Filing & Payment of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation): For June 2025 (non-eFPS filers).
Filing & Payment of BIR Form 1600 (Monthly Remittance of VAT/Percentage Tax Withheld): For June 2025.
Submission of Monthly e-Sales Report: For all taxpayers using CRM/POS and/or other similar machines whose last digit of 9-digit TIN is an odd number (for June 2025 sales). (See note above for July 8.)
July 15:
e-Filing & e-Payment of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation): For June 2025 (Group A eFPS filers, staggered deadlines up to July 15).
Filing & Payment of BIR Form 1702-RT/EX/MX (Annual Income Tax Return): For fiscal year ending March 31, 2025 (manual/e-filers) with Audited Financial Statements (AFS) and attachments.
Filing & Payment of BIR Form 1707-A (Annual Capital Gains Tax Return on Sale of Shares of Stock Not Traded Through the Local Stock Exchange): For fiscal year ending March 31, 2025.
Submission of bound Loose-Leaf Books of Accounts/Invoices: For fiscal year ending June 30, 2025 (for those registered under loose-leaf).
Submission of notarized sworn declaration of new income recipients: For those availing of lower EWT rate or tax exemption, by withholding agents (for June 2025).
July 20:
Remittance of PhilHealth Contributions: For June 2025 (employers whose PEN ends in 0 to 4). (Note: PhilHealth has staggered deadlines based on PEN.)
Remittance of SSS Contributions and Loan Payments: For June 2025. (Note: SSS has staggered deadlines based on the 10th digit of the Employer ID Number, but the 20th is a common last day for many.)
Remittance of Pag-IBIG (HDMF) Contributions: For June 2025. (Note: Pag-IBIG has staggered deadlines based on employer head-count, but the 20th is a general guideline for many. It's best to check HDMF Circular 353-s-2014 for specific cut-offs.)
July 21:
Issuance of BIR Form 2306 (Certificate of Final Tax Withheld at Source): For Q2 ending June 30, 2025.
Issuance of BIR Form 2307 (Certificate of Creditable Tax Withheld at Source): For Q2 ending June 30, 2025.
July 25:
Filing & Payment of Quarterly VAT Return (BIR Form 2550Q): For the quarter ending June 30, 2025 (Calendar Year Q2).
Filing & Payment of Quarterly Percentage Tax Return (BIR Form 2551Q): For the quarter ending June 30, 2025 (Calendar Year Q2).
Submission of Summary List of Sales and Purchase Invoices (SLSPI): For Q2 ending June 30, 2025 (non-eFPS filers).
July 30:
Filing & Payment of Quarterly Income Tax Return for Corporations (BIR Form 1702Q) and Summary Alphalist of Withholding Taxes (SAWT): For the fiscal quarter ending May 31, 2025.
Submission of attachments to the 1702 (Annual Income Tax Return) and 1709 (Related Party Transactions Form), if applicable: For fiscal year ending March 31, 2025 (e-filers).
Submission of soft copy of books of accounts: For fiscal year ending June 30, 2025 (for those registered under CAS).
Submission of Inventory Lists: For fiscal year ending June 30, 2025.
e-Submission of SLSPI: For Q2 ending June 30, 2025 (Large Taxpayers Service (LTS) & eFPS filers).
July 31:
Filing & Payment of BIR Form 1601-FQ (Quarterly Remittance Return of Final Income Taxes Withheld) and Quarterly Alphalist of Payees (QAP): For the quarter ending June 30, 2025 (eFPS & Non-eFPS Filers).
Filing & Payment of BIR Form 1602Q (Quarterly Remittance Return of Final Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.): For the quarter ending June 30, 2025 (eFPS & Non-eFPS Filers).
Submission of Engagement Letters and Renewals/Subsequent Agreements for Financial Audit by Independent CPAs: For fiscal year beginning September 1, 2025.
Securities and Exchange Commission (SEC) Deadlines
July is the final stretch for corporations filing their Annual Financial Statements (AFS) and General Information Sheets (GIS) based on the last digit of their SEC registration number. These filings are done through the SEC Electronic Filing and Submission Tool (eFAST).
July 1, 2, 3, 4, 7, 8, 9, 10, and 11:
Filing of Annual Financial Statements (AFS): For corporations whose fiscal years ended on December 31, 2024, and whose SEC registration/license numbers end in 9 and 0. (Late filings shall be accepted starting July 11, 2025, with penalties computed from the original due date, as per SEC MC No. 01, series of 2025).
July 14:
Filing with SEC of Annual Report: For fiscal year ending March 31, 2025, by corporations whose securities are registered under the Securities Regulation Code (SRC)/Revised Securities Act (RSA).
July 29:
Filing with SEC of AFS: For fiscal year ending March 31, 2025, by corporations whose securities are not registered under the SRC/RSA and by securities brokers.
GIS Filing: The General Information Sheet (GIS) is generally due within 30 calendar days from the date of the corporation's actual annual stockholders' meeting (for stock corporations), annual members' meeting (for non-stock corporations), or anniversary of SEC license issuance (for foreign corporations). Corporations with annual meetings in June would likely have a GIS deadline in July.
Social Security System (SSS), PhilHealth, and Pag-IBIG Deadlines
These are generally monthly remittances for the prior month's contributions:
July 20:
Remittance of SSS Contributions and Loan Payments: For the payroll month of June 2025. (Note: SSS has staggered deadlines based on the 10th digit of the Employer ID Number, but the 20th is a common last day for many.)
Remittance of PhilHealth Contributions: For the payroll month of June 2025. (Note: PhilHealth also has staggered deadlines based on the PEN, but the 20th is common.)
Remittance of Pag-IBIG (HDMF) Contributions: For the payroll month of June 2025. (Note: Pag-IBIG has staggered deadlines based on employer head-count, but the 20th is a general guideline for many. It's best to check HDMF Circular 353-s-2014 for specific cut-offs.)