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Compliance Calendar - Philippines

(Taxation, Social Securitry, EHS, HR, Exchange Control, Corporate)

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Jayas Methi
Jayas Methi

Published on: Feb 12, 2024

Anjali Singh
Anjali Singh

Updated on: Feb 14, 2024

(15 Ratings)
275

OBJECTIVE

This is an effort from our Lawrbit’s Regulatory team to provide a handy guide for all Compliance Officers, CFOs, Company Secretaries, to have a holistic view of compliance filing dates across various applicable laws. It covers major laws across Taxation, Social Securitry, EHS, HR, Exchange Control and Corporate provide dates specified by various Regulatory Authority

Our endeavour will be to continue adding more laws in our Compliance Calendar & update it at regular frequency. You must check our website frequently to look for the updated versions of the calendar.

BUREAU OF INTERNAL REVENUE

S. No Particular Compliance Description Frequency Filing Dates
Taxes on Corporation of National Internal Revenue Code of 1997
1 Form Quarterly Payment of Income Tax Quarterly On or before the 60th day following the close of each of the first three quarters of the taxable year
2 Form Annual Payment of Income Tax Annually On or before the 15th day of the 4th month following the close of the taxpayer's taxable year
3 BIR 1702 Q
Form
Filing of Quarterly Income Tax Return Quarterly On or before the 60th day following the close of each of the quarter of the taxable year
4 BIR 1702- MX
BIR 1709
BIR 1702-AIF
Form
Filing of Final Annual Adjustment Income Tax Return Annually On or before the 15th day of the 4th month following the close of the taxpayer's taxable year
value added tax act, 1998
5 BIR Form 2550Q Filing of Quarterly VAT Return Quarterly Within twenty five (25) days following the close of the taxable quarter
6 BIR Form 2550M Filing of Monthly VAT Declaration and Percentage Tax Return for Group A EFPS Filers Monthly Within Twenty five (25) days following end of the month
7 Form Payment of Monthly VAT Liability for Group A EFPS Filers Monthly Within Twenty five (25) days following end of the month
8 Form Payment of Net VAT Liability for Taxable Quarter Quarterly Within twenty five (25) days following the close of the taxable quarter
9 Form Submission of Quarterly Summary list of Sales and Purchases Quarterly on or before the 25th day of the month following the close of the taxable quarter/30th day of the month following the close of the taxable quarter for taxpayers enrolled with Efps
10 BIR Form 2550M Filing of Monthly VAT Declaration and Percentage Tax Return for Group B EFPS Filers Quarterly Within Twenty four (24) days following end of the month
11 Form Payment of Monthly VAT Liability for Group B EFPS Filers Monthly Within Twenty four (24) days following end of the month
12 BIR Form 2550M Filing of Monthly VAT Declaration and Percentage Tax
Return for Group C EFPS Filers
Monthly Within Twenty three (23) days following end of the month
13 Form Payment of Monthly VAT Liability for Group C EFPS Filers Monthly Within Twenty three (23) days following end of the month
14 BIR Form 2550M Filing of Monthly VAT Declaration and Percentage Tax Return for Group D EFPS Filers Monthly Within Twenty two (22) days following end of the month
15 Form Payment of Monthly VAT Liability for Group D EFPS Filers Monthly Within Twenty two (22) days following end of the month
16 BIR Form No. 2550M Filing of Monthly VAT Declaration and Percentage Tax Return for Group E EFPS Filers Monthly Within Twenty one (21) days following end of the month
17 Form Payment of Monthly VAT Liability for Group E EFPS Filers Monthly Within Twenty one (21) days following end of the month
18 BIR Form No. 2550M Filing of Monthly VAT Declaration and Percentage Tax Return for Manual Filers Monthly Within Twenty (20) days following end of the month
19 Form Payment of Monthly VAT Liability for Manual Filers Monthly Within Twenty (20) days following end of the month
Withholding on Income,1997
20 BIR Form 1603Q Quarterly Remittance Return on Fringe Benefits Paid
(other than Rank and File)
Quarterly Not later than the last day of the month following the close of the quarter during which withholding was made
21 Form Quarterly Payment of Final Income Taxes Withheld on Fringe Benefits Quarterly Not later than the last day of the month following the close of the quarter during which withholding was made
22 Form Refund of excess Tax withheld by the Employer Annually Not Later than 25th January of the succeeding year
23 BIR Form 1601-C Filing of Monthly Remittance Return of Income Taxes Withheld on Compensation Monthly On or before the 11th day of the following month
24 Form Payment of Tax Withheld on Compensation Monthly On or before the 11th day of the following month
25 BIR Form 2316 Providing Statement of Withheld Tax to Employees Annually On or before January 31st of the succeeding year
26 BIR Form 1604-C Submission of Annual Information Return of Income Taxes Withheld on Compensation Annually On or before January 31st of the succeeding year
27 BIR Form 0619-E Filing of Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded) Monthly 11th day following the month in which withholding was made
28 BIR Form 0619-F Filing of Monthly Remittance Form for Final Income Taxes Withheld Monthly 11th day following the month in which withholding was made
29 Form Monthly Payment of Creditable Income Taxes Withheld (Expanded) Monthly 11th day following the month in which withholding was made
30 Form Monthly Payment of Final Income Taxes Withheld Monthly 11th day following the month in which withholding was made
31 BIR Form 1601-EQ Filing of Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded Quarterly Not later than the last day of the month following the close of the quarter during which withholding was made
32 BIR Form 1601-FQ Filing of Quarterly Remittance Return of Final Income Taxes Withheld Quarterly Not later than the last day of the month following the close of the quarter during which withholding was made
33 Form Quarterly Payment of Creditable Income Taxes Withheld (Expanded) Quarterly Not later than the last day of the month following the close of the quarter during which withholding was made
34 Form Quarterly Payment of Final Income Taxes Withheld Quarterly Not later than the last day of the month following the close of the quarter during which withholding was made
35 BIR Form 2307 Providing Statement of Tax withheld to Corporate Payee Creditable Withholding Taxes Quarterly 20th day following the close of the quarter
36 BIR Form 2307 Providing Statement of Tax Withheld to Individual Payee Creditable Withholding Taxes Annually Not later than March 1 of the following year
37 BIR Form 2306 Providing Statement of Tax Withheld to Payee for Final Withholding Taxes Annually On or before January 31st of the succeeding year
38 BIR Form 1604 E Filing of Annual InformLation Return of Creditable Income Taxes Withheld (Expanded) Annually On or before March 1 of the year following the calendar year
39 BIR Form 1604 F Filing of Annual Information Return of Income Payments Subjected to Final Withholding taxes Annually On or before January 31 of the year following the calendar year
Compliance Requirement,1997
40 Form Annual Registration Fee to BIR Annually On or before the last day of January
41 Sales Report Monthly e-Sales Report for all Taxpayers using CRM/POS Monthly On every 8th day of the month following the month of sales
42 Form Registration of soft copy of the Computerized Books of Accounts Annually Within thirty (30) calendar days from the close of the taxable year

SOCIAL SECURITY

S. No Particular Compliance Description Frequency Filing Dates
Social Security Act, 2018
43 E-R3 Form Mandatory submission of Electronic contribution collection list (e-R3) Quarterly At the end of each calendar quarter
44 Employer Contributions Payment Return (R-5) Form Remittance of Contributions Monthly By the last day of the month following the applicable month
45 Form Submission of Annual Register to SSS Annually Month of January each year
Home Development Mutual Fund Law
46 Form Obligation to submit Annual register Annually Month of January of each year
47 Form Payment of HDMF Contributions Monthly 24th day of the month following the period covered

ENVIRONMENT, HEALTH AND SAFETY

S. No Particular Compliance Description Frequency Filing Dates
Mental Health Act 2019
48 Annual Medical Form Reporting of Injuries or Illness to Authority Annually March 31 every year
Energy Efficiency Act 2019
49 Form Submission of Annual Energy Consumption and Conservation Report Annually 15th of April every year
Code on Sanitation of the Philippines 1975
50 NCDCS/OH/IH FORM III Submission of Annual Medical Reports Annually 31st March of every year

HUMAN RESOURCE

S. No Particular Compliance Description Frequency Filing Dates
Occupation Safety And Health Regulation 2019
51 Report of Safety Organization Submission of Occupational Safety and Health Program to Authority NA Within one month from last day of January
52 Form Organization of Health and Safety Committee Annually Within one month from last day of January
53 Form Submission of Health and Safety Programs Quarterly Once in every three months of calendar year
54 DOLE/BWC/HSD-IP-6b Form Submission of Annual Work Accident / Illness Report Annually On or before the 30th day of the month following the end of each calendar year.
55 DOLE/BWC/HSD/OH-47 Form Submission of Annual Medical Report Annually On or before the last day of March of the year following the covered period.
The Labor Code of Philippines, 1974
56 Form Submission of Report to nearest Public Employment Office Monthly At the end of each month
57 Form Payment of Minimum Wages Fortnightly At least once every two weeks or twice a month
58 Form Submission of Verified Itemized listing of Labor Component Annually Not later than January 31 of each year
59 Form Submission of Dismissal Report to Regional Office Monthly At the end of each month
Requiring all Employers to Pay their Employees Thirteenth Month Pay, 1975
60 Form Payment of 13th-Month Pay to Employees Annually December 24th of every year
61 Report on compliance with P.D. No. 851 Form Reporting Compliance to Regional Labor Office Annually January 15th of each year
SPECIAL WORKING HOLIDAY ACT
62 Form Providing Special Working Holiday Annually 8th September every year

EXCHANGE CONTROL

S. No Particular Compliance Description Frequency Filing Dates
Foreign Investment Act
63 Annual Export Performance Report Submission of Export Reports to the Board of Investments (BOI) NA On or before 30th May

CORPORATE

S. No Particular Compliance Description Frequency Filing Dates
REVISED CORPORATION CODE
64 Form Submission of Annual Financial Report and Statement of Management Responsibility to BOI Annually Within thirty (30) days from the date of filing with the BIR
65 Form Regular Meetings of Stockholders or Members Annually On a Date Fixed in the bylaws, or if not so fixed, on any date after April 15 of every year

Disclaimer: As filing dates are often changed by the authorities, one should check recent notifications before relying on the dates. To know the latest filing dates, you should regularly check recent Regulatory Updates for India on our website and also Subscribe to our Free Weekly Regulatory update newsletter.

BEYOND COMPLIANCE CALENDAR

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