Deadlines
for September 2025
Hello there! We are Aboveboard, we’re here to provide you with a comprehensive look at the upcoming compliance deadlines for September 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
September 1:
Submission of Attachments to the Annual ITR: For fiscal year ending April 30, 2025 (e-filers).
Submission of Soft Copy of Books of Accounts & Inventory List: For fiscal year ending July 31, 2025 (for those registered under CAS/Loose-leaf).
e-Submission of Summary List of Sales and Purchases (SLSPI): For the quarter ending July 31, 2025 (LTS & eFPS filers).
September 5:
Filing & Payment of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return): For August 2025 transactions.
September 10:
Filing & Payment of Monthly Withholding Tax Returns: BIR Form 1601-C (Withholding Tax on Compensation), BIR Form 0619-E (Creditable Income Taxes Withheld), and BIR Form 0619-F (Final Income Taxes Withheld) for August 2025 (for non-eFPS filers).
e-Filing and e-Payment of BIR Form 1600 (Monthly Remittance of VAT/Percentage Tax Withheld) for August 2025.
September 15:
e-Filing/e-Payment of Monthly Withholding Tax Returns: The staggered deadlines for eFPS filers for August 2025 remittances fall between September 10-15.
Annual Income Tax Return (AITR) for Corporations: Filing and payment of BIR Form 1702-RT/EX/MX for the fiscal year ending May 31, 2025.
Annual Capital Gains Tax (CGT) Return: Filing and payment of BIR Form 1707-A for the fiscal year ending May 31, 2025.
Loose-Leaf Books of Accounts: Submission of bound loose-leaf books for the fiscal year ending August 31, 2025.
Submission of notarized sworn declaration of new income recipients by withholding agents to the BIR for August 2025.
September 20:
Remittance of SSS, PhilHealth, and Pag-IBIG contributions for the payroll month of August 2025. This is a critical monthly deadline for employers.
September 25:
Quarterly VAT Return: Filing and payment of BIR Form 2550Q for the fiscal quarter ending August 31, 2025.
Quarterly Percentage Tax: Filing and payment of BIR Form 2551Q for the fiscal quarter ending August 31, 2025.
Submission of the Quarterly Summary List of Sales and Purchases (SLSPI) for the same period (non-eFPS filers).
September 30:
Quarterly Income Tax Return for Corporations: Filing and payment of BIR Form 1702Q for the fiscal quarter ending July 31, 2025.
Securities and Exchange Commission (SEC) Deadlines
September is a key month for corporate filings, especially for corporations with a fiscal year ending in May 2025.
September 15:
Annual Report Filing: For corporations whose fiscal year ended on May 31, 2025, and whose securities are registered under the Securities Regulation Code (SRC).
General Information Sheet (GIS): For corporations with annual meetings held in August, the GIS is typically due 30 calendar days after the meeting date.
Social Security System (SSS), PhilHealth, and Pag-IBIG Deadlines
September is for monthly remittances covering August 2025 contributions.
September 15:
Remittance of PhilHealth contributions for August 2025 by employers whose PEN ends in 0 to 4.
Remittance of HDMF contributions for August 2025 by employers whose names begin with letters A to D.
September 19:
Remittance of HDMF contributions for August 2025 by employers whose names begin with letters E to L.
September 22:
Remittance of PhilHealth contributions for August 2025 by employers whose PEN ends in 5 to 9.
September 24:
Remittance of HDMF contributions for August 2025 by employers whose names begin with letters M to Q.
September 29:
Remittance of HDMF contributions for August 2025 by employers whose names begin with letters R to Z or numeral.
Local Government Unit (LGU) Deadlines
The primary LGU deadlines for local business tax and real property tax payments were in January, April, and July. The next major quarterly payment will be in October. However, some LGU-specific permits or clearances may have deadlines this month, so it's always wise to check with your local City or Municipal Hall.
Staying Compliant is Key
Missing any of these deadlines can result in penalties, surcharges, and interest. Using online filing platforms and maintaining a robust compliance calendar are essential for businesses throughout the Philippines.
Need help navigating your September 2025 compliance deadlines? Aboveboard provides transparent and straightforward advice to businesses, helping you stay on track and secure your peace of mind.