| DATE | Tax Requirement | Covered Period |
| April 01 – Saturday | - Submission of consolidated Return of All Transactions based on Reconciled Data of Stockbrokers.
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- Submission date of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs.
| - Fiscal Year beginning June 1, 2023
|
- e-Filing/Filing & e-Payment/Payment due date for BIR Form 1702Q (Quarterly Income Tax Return For Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT)
| - Fiscal Quarter ending January 31, 2023
|
| April 05 – Wednesday | - Submission due date for of Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC).
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- E-filing/filing and E-payment/payment of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return).
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- E-filing/filing and E-payment/payment of BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions).
| |
| April 08 – Saturday | - Submission of All Transcript Sheets Official Register Books (ORBs) used by Dealers/ Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles.
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- The e-submission date of the Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number.
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| April 10 – Monday | - Submission of the List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT made by each buyer appearing in the List by a Sugar Cooperative.
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- Submission of the Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill.
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- Submission of the monthly Report of DST Collected and Remitted by the Government Agency.
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- E-filing/Filing and e-Payment/Payment due date for BIR Form 1606 – (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt).
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- E-filing/Filing and e-Payment/Payment due date for BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed.
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- E-filing/Filing and e-Payment/Payment due date for BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) – eFPS & Non-eFPS Filers
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- e-Filing & e-Payment/Remittance due date for BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - National Government Agencies (NGAs)
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- E-Submission due date for Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number.
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- Filing and Payment due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - Non-eFPS Filers.
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- Filing and Payment/Remittance due date for BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals.
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| April 11 – Tuesday | - E-Filing due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group E
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| April 12 – Wednesday | - E-Filing due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group D
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| April 13 – Thursday | - E-Filing due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group C.
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| April 14 – Friday | - E-Filing due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group B.
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| April 15 – Saturday | - Submission due date for Quarterly List (with Monthly Breakdown) of Contractors of Gov’t. Contracts entered into by the Provinces/Cities/Municipalities/Barangays.
| - For the Quarter ending March 31, 2023
|
- Submission due date for List of Medical Practitioners
| - For the Quarter ending March 31, 2023
|
- Submission due date for Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs
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- Submission due date for Summary List of Blank OCTs/TCTs/CCTs issued to all RDs
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- Submission due date for Updated Master List of newly registered taxpayers & taxpayers whose business permits were renewed from LGUs thru its Local Treasurer
| - Calendar Year ending December 31, 2022 and 2023 Renewals
|
- Submission due date for Master List of Retired Businesses from LGU thru its Local Treasurer
| - Calendar Year ending December 31, 2022
|
- Submission due date for Copy of Quarterly Updates of Assessment Roll (List of Existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer
| - For the Quarter ending March 31, 2023
|
- Submission due date for Quarterly Inventory of Machines Sold
| - For the Quarter ending March 31, 2023
|
- e-Filing/Filing & e-Payment/Payment due date for BIR Forms 1700, 1701 & 1701A and Other Attachments
| - Calendar Year ending December 31, 2022
|
- Filing & Payment due date for BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments
| - Calendar Year ending December 31, 2022
|
- Filing & Payment due date for BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments
| - Calendar Year ending December 31, 2022
|
- Filing & Payment due date for BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments
| - For the Quarter ending March 31, 2023
|
- e-Filing & e-Payment due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - eFPS Filers under Group A
| |
- e-Filing & e-Payment due date for BIR Form 1702 – RT/EX/MX
| - Calendar Year ending December 31, 2022
|
- E-Payment due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group E, D,C & B.
| |
- Registration due date for Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records.
| - Fiscal Year ending March 31, 2023
|
| April 16 – Sunday | - Submission of any Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers.
| |
| April 20 – Thursday | - Submission due date for Quarterly Information on OCWs or OFWs Remittances Exempt from DST furnished by the Local Banks & Non-Bank Money Transfer Agents.
| - For the Quarter ending March 31, 2023
|
- Submission due date for Quarterly Report of Printer.
| - For the Quarter ending March 31, 2023
|
- e-Filing/FILING & e-Payment/Payment due date for BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) – eFPS & Non-eFPS Filers
| |
| April 25 – Tuesday | - The Submission date for the Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayer - Non-eFPS Filers.
| - For the Quarter ending March 31, 2023
|
- The Submission date for the Sworn Statement of Manufacturer’s or Importer’s Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products.
| - For the Quarter ending March 31, 2023
|
- E-filing/filing and E-payment/payment due date for BIR Form 2550Q (Quarterly Value-Added Tax Return) - eFPS & Non-eFPS Filers.
| - For the Quarter ending March 31, 2023
|
- E-filing/filing and E-payment/payment due date for BIR Form 2551Q (Quarterly Percentage Tax Return) – eFPS & Non-eFPS Filers.
| - For the Quarter ending March 31, 2023
|
| April 29 – Saturday | - E-filing/filing and E-payment/payment due date for BIR Form 1702Q (Quarterly Income Tax Return For Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT).
| - Fiscal Quarter ending February 28, 2023
|
| April 30 – Sunday | - Submission due date for Soft Copy of the Computerized Books of Accounts and Other Accounting Records.
| - Fiscal Year ending March 31, 2023
|
- Submission due date for Proof of eFiled BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) or Manually
| |
- Submission due date for Other Attachments to e-Filed BIR Forms 1700, 1701 and 1701A
| |
- Submission due date for Soft copies of Inventory List and Schedules stored and saved in DVD-R/USB properly labeled and Sworn Declaration
| - Fiscal Year ending March 31, 2023
|
- e-Submission due date for Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers - eFPS Filers
| - For the Quarter ending March 31, 2023
|
- e-Filing/Filing & e-Payment/Payment due date for BIR Form 1601-EQ (Quarterly Remittance Return of Creditable Income Taxes Withheld-Expanded) and Quarterly Alphalist of Payees (QAP) – eFPS & Non-eFPS Filers
| - For the Quarter ending March 31, 2023
|
- e-Filing/Filing & e-Payment/Payment due date for BIR Form 1601-FQ (Quarterly Remittance Return of Final Income Taxes Withheld) and Quarterly Alphalist of Payees (QAP) – eFPS & Non-eFPS Filers
| - For the Quarter ending March 31, 2023
|
- e-Filing/Filing & e-Payment/Payment due date for BIR Form 1602Q (Quarterly Remittance Return of Final Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) – eFPS & Non-eFPS Filers
| - For the Quarter ending March 31, 2023
|
- e-Filing/Filing & e-Payment/Payment due date for BIR Form 1621 (Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent’s Deposit Account) – eFPS & Non-eFPS Filers
| - For the Quarter ending March 31, 2023
|
- e-Filing/Filing & e-Payment/Payment due date for BIR Form 1603Q (Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other Than Rank and File) – eFPS & Non-eFPS Filers
| - For the Quarter ending March 31, 2023
|
