Deadlines
for October 2025

Hello there! We are Aboveboard, we’re here to provide you with a comprehensive look at the upcoming compliance deadlines for October 2025. Staying on top of these dates is crucial to maintain good standing with government agencies.

This checklist covers the major filings and remittances due this month for various agencies.

Bureau of Internal Revenue (BIR) Deadlines

  • October 5:

    • Filing & Payment of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) for September 2025 transactions.

  • October 8-10 (staggered):

    • Filing of Monthly Withholding Tax Returns for September 2025 (e.g., BIR Form 1601-C for compensation, BIR Form 0619-E for expanded withholding).

  • October 15:

    • Loose-Leaf Books of Accounts: Submission of bound loose-leaf books for the fiscal year ending September 30, 2025.

    • Annual Income Tax Return (AITR) for Corporations: Filing and payment of BIR Form 1702-RT/EX/MX for the fiscal year ending June 30, 2025.

    • Quarterly Income Tax Return (ITR): Filing of BIR Form 1701Q for individuals for the third quarter ending September 30, 2025.

  • October 20:

    • Remittance of SSS, PhilHealth, and Pag-IBIG contributions for the payroll month of September 2025. This is a critical monthly deadline for all employers.

  • October 25:

    • Quarterly VAT Return: Filing and payment of BIR Form 2550Q for the quarter ending September 30, 2025.

    • Quarterly Percentage Tax: Filing and payment of BIR Form 2551Q for the quarter ending September 30, 2025.

    • Submission of the Quarterly Summary List of Sales and Purchases (SLSPI) for the same period.

  • October 30:

    • Quarterly Withholding Tax Returns: Filing of BIR Form 1601-FQ and BIR Form 1603Q for the quarter ending September 30, 2025.

Securities and Exchange Commission (SEC) Deadlines

  • October 15:

    • Annual Report Filing: For corporations whose fiscal year ended on June 30, 2025, and whose securities are registered under the Securities Regulation Code (SRC).

    • General Information Sheet (GIS): For corporations with annual meetings held in September, the GIS is typically due 30 calendar days after the meeting date.

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

  • October 15:

    • Remittance of PhilHealth contributions for September 2025 by employers whose PEN ends in 0 to 4.

  • October 20:

    • Remittance of PhilHealth contributions for September 2025 by employers whose PEN ends in 5 to 9.

    • Remittance of SSS contributions and loan payments for September 2025.

  • October 10-25:

    • Remittance of Pag-IBIG (HDMF) contributions for September 2025. Deadlines are staggered based on the first letter of the business name.

Local Government Unit (LGU) Deadlines

  • October 20:

    • Quarterly Local Business Tax Payments: The third quarterly payment of local business taxes (covering July to September 2025) is due by October 20, 2025. This is a critical deadline for all businesses with Mayor's Permits in Santa Rosa and other LGUs.

    • Quarterly Real Property Tax Payments: The third quarterly payment of Real Property Tax (for July to September 2025) is also due by October 20, 2025.

Staying Compliant is Key

Need help navigating your October 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.