Deadlines
for June 2025

Bureau of Internal Revenue (BIR) Deadlines

The BIR has several crucial deadlines in June, primarily related to May 2025 transactions for monthly filers, and some quarterly submissions:

  • June 10:

    • e-Filing/e-Payment of Monthly Remittance Returns for May 2025 (eFPS Filers, various groups):

      • BIR Form 1601-C: Withholding Tax on Compensation

      • BIR Form 0619-E: Creditable Income Taxes Withheld (Expanded)

      • BIR Form 0619-F: Final Income Taxes Withheld

      • (Note: For eFPS filers, specific groups (based on the last digit of TIN) have staggered deadlines from June 10-15. Non-eFPS filers usually have a common deadline around the 15th.)

  • June 15:

    • Manual/Online Registration/Payment: Various general registration and payment deadlines that fall on the 15th for specific tax types not covered by staggered eFPS deadlines.

    • Submission of Monthly Summary Report/Schedule of Transferred Real Properties: For City/Municipal Assessors, RDs & LRAs (for May 2025).

    • Submission of Summary List of Blank OCTs/TCTs/CCTs: Issued to all RDs (for May 2025).

    • Estate Tax Amnesty: Deadline for availment of Estate Tax Amnesty (per Revenue Regulations No. 10-2023). This covers estates of decedents who died on or before May 31, 2022, with unpaid estate tax.

  • June 20:

    • Filing & Payment of BIR Form 1600 WP: Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators for May 2025.

  • June 25:

    • Filing & Payment of Quarterly VAT Return (BIR Form 2550Q): For the fiscal quarter ending April 30, 2025. (Note: This is based on a fiscal quarter ending April 30. For calendar year taxpayers, Q2 ends June 30, and the deadline for 2550Q/2551Q is July 25.)

    • Filing & Payment of Quarterly Percentage Tax Return (BIR Form 2551Q): For the fiscal quarter ending April 30, 2025. (Same note as 2550Q).

    • Submission of Sworn Statement of Manufacturer's or Importer's Volume of Sales: For specific excisable products (Alcohol, Tobacco, Sweetened Beverage) for the fiscal quarter ending May 31, 2025.

    • Submission of Monthly e-Sales Report: For all taxpayers using CRM/POS and/or Similar Machines whose TIN ends in an even number (for May 2025 sales).

  • June 29 (or earlier if it's a Sunday/Holiday):

    • Filing & Payment of Quarterly Income Tax Return for Corporations (BIR Form 1702Q) and Summary Alphalist of Withholding Taxes (SAWT): For the fiscal quarter ending April 30, 2025. (Note: For calendar year corporations, Q2 ends June 30, and the deadline for 1702Q is August 29.)

  • June 30:

    • Online Registration of Computerized Books of Accounts and Other Accounting Records (thru ORUS): For fiscal year ending May 31, 2025.

    • Submission of Soft Copies of Inventory List and Schedules: For fiscal year ending May 31, 2025.

    • Submission of Engagement Letters and Renewals/Subsequent Agreements for Financial Audit by Independent CPAs: For fiscal year beginning August 1, 2025.

Securities and Exchange Commission (SEC) Deadlines

June is a busy month for corporations filing their Annual Financial Statements (AFS) and General Information Sheets (GIS) based on the last digit of their SEC registration number, as per SEC MC No. 01, series of 2025. These filings are done through the SEC Electronic Filing and Submission Tool (eFAST).

  • June 10: (Based on a coding schedule, often the 10th day for registration numbers ending in 5)

    • Filing of Annual Financial Statements (AFS): For corporations whose fiscal years ended on December 31, 2024, and whose SEC registration/license numbers end in 5.

  • June 17: (Based on a coding schedule, often the 17th day for registration numbers ending in 6)

    • Filing of AFS: For corporations whose fiscal years ended on December 31, 2024, and whose SEC registration/license numbers end in 6.

  • June 24: (Based on a coding schedule, often the 24th day for registration numbers ending in 7)

    • Filing of AFS: For corporations whose fiscal years ended on December 31, 2024, and whose SEC registration/license numbers end in 7.

  • GIS Filing: While the AFS has a staggered schedule, 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 May would likely have a GIS deadline in June.

Social Security System (SSS), PhilHealth, and Pag-IBIG Deadlines

These are generally monthly remittances for the prior month's contributions:

  • June 20:

    • Remittance of SSS Contributions and Loan Payments: For the payroll month of May 2025. (Note: SSS has a staggered schedule 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 May 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 May 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.)

Department of Labor and Employment (DOLE) Deadlines

  • June 30:

    • Submission of 2024 Annual Establishment Report on Wages (AERW): All private establishments are required to submit their 2024 AERW online via DOLE's Online Compliance Portal. This report must reflect data as of December 31, 2024 (DOLE Labor Advisory No. 3, s. 2025). The submission period for this report runs from March 17 to June 30, 2025.

Local Government Unit (LGU) Deadlines

Generally, the major LGU compliance deadlines for Business Permit renewal are in January (January 20 is common). However, June could be relevant for:

  • Quarterly Local Business Tax Payments: Depending on the LGU's ordinance, the second quarterly payment of local business taxes (for April-June) might be due by July 20. There are no primary LGU tax payment deadlines within June itself, except for specific penalties or assessments.

  • Specific Permits/Clearances: Businesses might have ongoing or specific permit requirements that fall in June, though these are less standardized than annual renewals. It's crucial for businesses in Santa Rosa to check their specific City Hall's schedule and ordinances.

Staying Compliant is Key:

Missing any of these deadlines can result in penalties, surcharges, and interest. Utilizing online filing platforms (eFPS, eBIRForms, eFAST) and setting up a robust compliance calendar are essential practices for businesses throughout the Philippines.

Need help navigating your June 2025 compliance deadlines? Aboveboard provides transparent and straightforward advice to businesses throughout the Philippines.

Contact us today for a free consultation to ensure your business meets all its regulatory obligations this month.

Disclaimer: This article provides general information and should not be considered legal or tax advice. Compliance deadlines and requirements are complex and subject to change. Always consult the official websites of the relevant government agencies (BIR, SEC, SSS, PhilHealth, Pag-IBIG, DOLE, your LGU) or a qualified professional for advice tailored to your specific situation.