Computed calendar · BIR's official 2027 calendar not yet published

BIR Tax Calendar 2027: Every Filing Deadline, Adjusted for Holidays

143 deadlines for 2027, each computed from the rule in the Tax Code or BIR regulations and moved to the next working day when it falls on a weekend or holiday. 49 dates were moved.

By , Chartered Accountant · Last updated

Rules checked as of November 2026: NIRC Secs. 51, 58, 74, 77, 81, 83, 114, 128 as amended; RR 2-98 as amended by RR 11-2018; RMC 65-2016; Proclamation No. 1427, s. 2026

Quick answer

The BIR had not published its 2027 tax calendar as of November 2026 (it announced the 2026 one on 26 December 2025 in RMC 110-2025). This table computes every 2027 deadline from the rules and the 2027 holidays in Proclamation No. 1427. Key dates: annual income tax returns 15 April 2027; 1701Q on 17 May, 16 August and 15 November; 2316 to employees 1 February; 1604-E 1 March. The BIR's own calendar governs once released.

What you need to know

  • Annual income tax returns (1700, 1701, 1701A, 1702-RT) are due Thursday 15 April 2027.
  • Quarterly 1701Q falls on 17 May (15 May is a Saturday), 16 August (15 August is a Sunday) and 15 November 2027.
  • Monthly withholding returns are due on the 10th of the following month, or the 11th–15th by eFPS group.
  • A deadline on a Saturday, Sunday or holiday moves to the next working day; the special working day of 25 February does not move anything.
  • Eid'l Fitr and Eid'l Adha 2027 had not been proclaimed; deadlines near those dates are flagged.

2027 BIR deadlines, month by month

143 of 143 rows

Tue 5 Jan 20272000; 2000-OTMonthly Documentary Stamp Tax declaration/return and payment - taxable documents of December 2026Persons liable to DST (2000-OT: one-time transactions e.g. sale of real property/shares)—
Mon 11 Jan 20271601-Ce-Filing - eFPS Group E - December 2026eFPS filers classified under Group E (RR 26-2002 industry grouping)—December: e-filing per group 11-15 January (RMC 2-2003 practice; no extra grace for e-filing).
Tue 12 Jan 20271601-Ce-Filing - eFPS Group D - December 2026eFPS filers classified under Group D (RR 26-2002 industry grouping)—December: e-filing per group 11-15 January (RMC 2-2003 practice; no extra grace for e-filing).
Wed 13 Jan 20271601-Ce-Filing - eFPS Group C - December 2026eFPS filers classified under Group C (RR 26-2002 industry grouping)—December: e-filing per group 11-15 January (RMC 2-2003 practice; no extra grace for e-filing).
Thu 14 Jan 20271601-Ce-Filing - eFPS Group B - December 2026eFPS filers classified under Group B (RR 26-2002 industry grouping)—December: e-filing per group 11-15 January (RMC 2-2003 practice; no extra grace for e-filing).
Fri 15 Jan 20271601-CMonthly remittance return of income taxes withheld on compensation - December 2026 (December rule)Employers / withholding agents - non-eFPS (manual/eBIRForms) filers—
Fri 15 Jan 20271601-Ce-Filing - eFPS Group A - December 2026eFPS filers classified under Group A (RR 26-2002 industry grouping)—December: e-filing per group 11-15 January (RMC 2-2003 practice; no extra grace for e-filing).
Fri 15 Jan 2027Loose-leaf books (ORUS)Registration of permanently bound loose-leaf books of accounts/invoices and other accounting records - CY 2026Taxpayers using loose-leaf books (calendar year)—In 2026 the BIR extended this deadline to 31 Jan 2026 (RMC 4-2026); watch for a similar 2027 extension.
Fri 15 Jan 2027Sworn Declaration (Annex B-1/B-2/B-3)Payee's sworn declaration of gross receipts/sales (with COR) to income payors - for 2027 (5% vs 10% / 10% vs 15% EWT rate)Individual payees with gross receipts not exceeding P3M; non-individual payees with gross income not exceeding P720,000—
Wed 20 Jan 20271601-Ce-Payment - all eFPS groups - December 2026eFPS filers (all groups)—NEEDS VERIFICATION (official): the 1601-C form guideline's 15 January file-and-pay rule is for non-eFPS filers and leaves eFPS deadlines to other issuances; the 20 January e-payment date comes from Big-4 calendars, not a BIR issuance we could read. Safe course: pay by 15 January.
Wed 20 Jan 20272306Certificate of Final Tax Withheld at Source furnished to payees - Q4 2026 (Oct-Dec 2026)Withholding agents (final WT) to payees—
Wed 20 Jan 20272307Certificate of Creditable Tax Withheld at Source furnished to payees - Q4 2026 (Oct-Dec 2026)Withholding agents (expanded/creditable WT, incl. withholding VAT/percentage tax) to payees—Issue simultaneously with payment if payee requests. Moving a certificate-issuance deadline under the holiday rule is practice, not express text.
Mon 25 Jan 20272550QQuarterly VAT return and payment (with SLSP/SAWT where applicable) - Q4 2026 (Oct-Dec 2026)VAT-registered persons (calendar quarter)—
Mon 25 Jan 20272551QQuarterly percentage tax return and payment (with SAWT where applicable) - Q4 2026 (Oct-Dec 2026)Non-VAT persons liable to percentage tax under Title V (e.g. Sec. 116 3%) not on 8% option—
Mon 1 Feb 20271601-EQQuarterly remittance return of creditable (expanded) income taxes withheld, with Quarterly Alphalist of Payees (QAP) - Q4 2026 (Oct-Dec 2026)Withholding agents (expanded withholding)Moved from Sun 31 Jan 2027Moved to next working day (2027-01-31 is a Sunday).
Mon 1 Feb 20271601-FQQuarterly remittance return of final income taxes withheld, with QAP - Q4 2026 (Oct-Dec 2026)Withholding agents (final withholding)Moved from Sun 31 Jan 2027Moved to next working day (2027-01-31 is a Sunday).
Mon 1 Feb 20271602Q; 1603QQuarterly final tax on interest on deposits/yield (1602Q) and fringe benefits tax (1603Q) - Q4 2026 (Oct-Dec 2026)Banks/financial institutions (1602Q); employers paying fringe benefits to managerial/supervisory staff (1603Q)Moved from Sun 31 Jan 2027Moved to next working day (2027-01-31 is a Sunday).
Mon 1 Feb 20271604-CAnnual information return of income taxes withheld on compensation, with alphalist of employees - CY 2026Employers / withholding agents on compensationMoved from Sun 31 Jan 2027Moved to next working day (2027-01-31 is a Sunday).
Mon 1 Feb 20271604-FAnnual information return of income payments subjected to final withholding taxes, with alphalist of payees - CY 2026Withholding agents (final withholding)Moved from Sun 31 Jan 2027Moved to next working day (2027-01-31 is a Sunday).
Mon 1 Feb 20272316Certificate of Compensation Payment/Tax Withheld furnished to employees - CY 2026Employers (all employees incl. MWEs and those not subjected to withholding)Moved from Sun 31 Jan 2027Moved to next working day (2027-01-31 is a Sunday). Moving a certificate-issuance deadline under the holiday rule is practice, not express text; issuing by Friday 29 Jan is the conservative course.
Mon 1 Feb 2027Computerized books (ORUS)Registration of computerized books of accounts and other accounting records - CY 2026Taxpayers using computerized accounting systems (calendar year)Moved from Sat 30 Jan 2027Moved to next working day (2027-01-30 is a Saturday; 2027-01-31 is a Sunday). In 2026 extended to 17 Feb 2026 (RMC 4-2026).
Mon 1 Feb 2027Inventory ListAnnual inventory list (stocks-in-trade, raw materials, goods in process, supplies) as of 31 Dec 2026, hard copy plus soft copy with notarized certificationTaxpayers maintaining inventories (calendar year)Moved from Sat 30 Jan 2027Moved to next working day (2027-01-30 is a Saturday; 2027-01-31 is a Sunday).
Mon 1 Feb 2027Sworn Declaration (Annex C)Withholding agent's sworn declaration of number of payees who submitted sworn declarations, with list of payees - for 2027Income payors/withholding agentsMoved from Sun 31 Jan 2027Moved to next working day (2027-01-31 is a Sunday).
Fri 5 Feb 20272000; 2000-OTMonthly Documentary Stamp Tax declaration/return and payment - taxable documents of January 2027Persons liable to DST (2000-OT: one-time transactions e.g. sale of real property/shares)—
Wed 10 Feb 20271601-C; 0619-E; 0619-FFiling and payment - January 2027Withholding agents - non-eFPS (manual/eBIRForms) filers—
Thu 11 Feb 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group E - January 2027eFPS filers classified under Group E (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Fri 12 Feb 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group D - January 2027eFPS filers classified under Group D (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 15 Feb 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group C - January 2027eFPS filers classified under Group C (RR 26-2002 industry grouping)Moved from Sat 13 Feb 2027Moved to next working day (2027-02-13 is a Saturday; 2027-02-14 is a Sunday). RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 15 Feb 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group B - January 2027eFPS filers classified under Group B (RR 26-2002 industry grouping)Moved from Sun 14 Feb 2027Moved to next working day (2027-02-14 is a Sunday). RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 15 Feb 20271601-C; 0619-E; 0619-Fe-Filing and e-payment - eFPS Group A - January 2027eFPS filers classified under Group A (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 15 Feb 20271601-C; 0619-E; 0619-Fe-Payment - eFPS Groups B, C, D and E - January 2027eFPS filers under Groups B-E—
Mon 1 Mar 20271604-EAnnual information return of creditable income taxes withheld (expanded)/income payments exempt from withholding, with alphalist of payees - CY 2026Withholding agents (expanded withholding)—
Mon 1 Mar 20272316 (BIR copy)Submission to BIR of duplicate 2316 of employees qualified for substituted filing, with Certified List of Employees Qualified for Substituted Filing (Annex F) - CY 2026EmployersMoved from Sun 28 Feb 2027Moved to next working day (2027-02-28 is a Sunday).
Fri 5 Mar 20272000; 2000-OTMonthly Documentary Stamp Tax declaration/return and payment - taxable documents of February 2027Persons liable to DST (2000-OT: one-time transactions e.g. sale of real property/shares)—
Wed 10 Mar 20271601-C; 0619-E; 0619-FFiling and payment - February 2027Withholding agents - non-eFPS (manual/eBIRForms) filers—CHECK: falls on/near Eid'l Fitr (estimated 9-10 Mar 2027; not yet proclaimed); if proclaimed a holiday the deadline moves to the next working day.
Thu 11 Mar 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group E - February 2027eFPS filers classified under Group E (RR 26-2002 industry grouping)—CHECK: falls on/near Eid'l Fitr (estimated 9-10 Mar 2027; not yet proclaimed) - day after; if proclaimed a holiday the deadline moves to the next working day. RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Fri 12 Mar 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group D - February 2027eFPS filers classified under Group D (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 15 Mar 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group C - February 2027eFPS filers classified under Group C (RR 26-2002 industry grouping)Moved from Sat 13 Mar 2027Moved to next working day (2027-03-13 is a Saturday; 2027-03-14 is a Sunday). RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 15 Mar 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group B - February 2027eFPS filers classified under Group B (RR 26-2002 industry grouping)Moved from Sun 14 Mar 2027Moved to next working day (2027-03-14 is a Sunday). RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 15 Mar 20271601-C; 0619-E; 0619-Fe-Filing and e-payment - eFPS Group A - February 2027eFPS filers classified under Group A (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 15 Mar 20271601-C; 0619-E; 0619-Fe-Payment - eFPS Groups B, C, D and E - February 2027eFPS filers under Groups B-E—
Mon 5 Apr 20272000; 2000-OTMonthly Documentary Stamp Tax declaration/return and payment - taxable documents of March 2027Persons liable to DST (2000-OT: one-time transactions e.g. sale of real property/shares)—
Mon 12 Apr 20271601-CFiling and payment - March 2027 (quarter-end month: no 0619-E/0619-F; expanded/final tax for this month is remitted with 1601-EQ/1601-FQ)Withholding agents - non-eFPS (manual/eBIRForms) filersMoved from Sat 10 Apr 2027Moved to next working day (2027-04-10 is a Saturday; 2027-04-11 is a Sunday).
Mon 12 Apr 20271601-Ce-Filing - eFPS Group E - March 2027eFPS filers classified under Group E (RR 26-2002 industry grouping)Moved from Sun 11 Apr 2027Moved to next working day (2027-04-11 is a Sunday).
Mon 12 Apr 20271601-Ce-Filing - eFPS Group D - March 2027eFPS filers classified under Group D (RR 26-2002 industry grouping)—
Tue 13 Apr 20271601-Ce-Filing - eFPS Group C - March 2027eFPS filers classified under Group C (RR 26-2002 industry grouping)—
Wed 14 Apr 20271601-Ce-Filing - eFPS Group B - March 2027eFPS filers classified under Group B (RR 26-2002 industry grouping)—
Thu 15 Apr 20271601-Ce-Filing and e-payment - eFPS Group A - March 2027eFPS filers classified under Group A (RR 26-2002 industry grouping)—
Thu 15 Apr 20271601-Ce-Payment - eFPS Groups B, C, D and E - March 2027eFPS filers under Groups B-E—
Thu 15 Apr 20271700; 1701; 1701AAnnual income tax return of individuals (compensation-only 1700; mixed/self-employed 1701; purely business/profession on 8% or OSD 1701A) - CY 2026, with payment (first installment if electing installment)Individuals required to file (Sec. 51(A)); substituted-filing employees excluded—
Thu 15 Apr 20271702-RT; 1702-EX; 1702-MXAnnual (final adjustment) income tax return of corporations/partnerships - calendar year 2026Corporations, partnerships and other non-individual taxpayers on calendar year—Fiscal-year filers: 15th day of the 4th month after their year-end (not listed).
Tue 20 Apr 20272306Certificate of Final Tax Withheld at Source furnished to payees - Q1 2027 (Jan-Mar 2027)Withholding agents (final WT) to payees—
Tue 20 Apr 20272307Certificate of Creditable Tax Withheld at Source furnished to payees - Q1 2027 (Jan-Mar 2027)Withholding agents (expanded/creditable WT, incl. withholding VAT/percentage tax) to payees—Issue simultaneously with payment if payee requests. Moving a certificate-issuance deadline under the holiday rule is practice, not express text.
Mon 26 Apr 20272550QQuarterly VAT return and payment (with SLSP/SAWT where applicable) - Q1 2027 (Jan-Mar 2027)VAT-registered persons (calendar quarter)Moved from Sun 25 Apr 2027Moved to next working day (2027-04-25 is a Sunday).
Mon 26 Apr 20272551QQuarterly percentage tax return and payment (with SAWT where applicable) - Q1 2027 (Jan-Mar 2027)Non-VAT persons liable to percentage tax under Title V (e.g. Sec. 116 3%) not on 8% optionMoved from Sun 25 Apr 2027Moved to next working day (2027-04-25 is a Sunday).
Fri 30 Apr 20271601-EQQuarterly remittance return of creditable (expanded) income taxes withheld, with Quarterly Alphalist of Payees (QAP) - Q1 2027 (Jan-Mar 2027)Withholding agents (expanded withholding)—
Fri 30 Apr 20271601-FQQuarterly remittance return of final income taxes withheld, with QAP - Q1 2027 (Jan-Mar 2027)Withholding agents (final withholding)—
Fri 30 Apr 20271602Q; 1603QQuarterly final tax on interest on deposits/yield (1602Q) and fringe benefits tax (1603Q) - Q1 2027 (Jan-Mar 2027)Banks/financial institutions (1602Q); employers paying fringe benefits to managerial/supervisory staff (1603Q)—
Wed 5 May 20272000; 2000-OTMonthly Documentary Stamp Tax declaration/return and payment - taxable documents of April 2027Persons liable to DST (2000-OT: one-time transactions e.g. sale of real property/shares)—
Mon 10 May 20271601-C; 0619-E; 0619-FFiling and payment - April 2027Withholding agents - non-eFPS (manual/eBIRForms) filers—
Tue 11 May 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group E - April 2027eFPS filers classified under Group E (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Wed 12 May 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group D - April 2027eFPS filers classified under Group D (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Thu 13 May 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group C - April 2027eFPS filers classified under Group C (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Fri 14 May 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group B - April 2027eFPS filers classified under Group B (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 17 May 20271601-C; 0619-E; 0619-Fe-Filing and e-payment - eFPS Group A - April 2027eFPS filers classified under Group A (RR 26-2002 industry grouping)Moved from Sat 15 May 2027Moved to next working day (2027-05-15 is a Saturday; 2027-05-16 is a Sunday). CHECK: falls on/near Eid'l Adha (estimated 16-17 May 2027; not yet proclaimed); if proclaimed a holiday the deadline moves to the next working day. RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 17 May 20271601-C; 0619-E; 0619-Fe-Payment - eFPS Groups B, C, D and E - April 2027eFPS filers under Groups B-EMoved from Sat 15 May 2027Moved to next working day (2027-05-15 is a Saturday; 2027-05-16 is a Sunday). CHECK: falls on/near Eid'l Adha (estimated 16-17 May 2027; not yet proclaimed); if proclaimed a holiday the deadline moves to the next working day.
Mon 17 May 20271701QQuarterly income tax return of individuals, estates and trusts, with SAWT - Q1 2027Self-employed individuals/professionals, mixed-income earners, estates and trustsMoved from Sat 15 May 2027Moved to next working day (2027-05-15 is a Saturday; 2027-05-16 is a Sunday). CHECK: falls on/near Eid'l Adha (estimated 16-17 May 2027; not yet proclaimed); if proclaimed a holiday the deadline moves to the next working day.
Mon 31 May 20271702QQuarterly income tax return of corporations/partnerships (calendar year), with SAWT - Q1 2027 (Jan-Mar 2027)Corporations, partnerships and other non-individual taxpayers on calendar yearMoved from Sun 30 May 2027Moved to next working day (2027-05-30 is a Sunday). Fiscal-year corporations: 60 days after their own quarter-end (not listed).
Mon 7 Jun 20272000; 2000-OTMonthly Documentary Stamp Tax declaration/return and payment - taxable documents of May 2027Persons liable to DST (2000-OT: one-time transactions e.g. sale of real property/shares)Moved from Sat 5 Jun 2027Moved to next working day (2027-06-05 is a Saturday; 2027-06-06 is a Sunday).
Thu 10 Jun 20271601-C; 0619-E; 0619-FFiling and payment - May 2027Withholding agents - non-eFPS (manual/eBIRForms) filers—
Fri 11 Jun 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group E - May 2027eFPS filers classified under Group E (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 14 Jun 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group D - May 2027eFPS filers classified under Group D (RR 26-2002 industry grouping)Moved from Sat 12 Jun 2027Moved to next working day (2027-06-12 is Independence Day (regular), a Saturday; 2027-06-13 is a Sunday). RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 14 Jun 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group C - May 2027eFPS filers classified under Group C (RR 26-2002 industry grouping)Moved from Sun 13 Jun 2027Moved to next working day (2027-06-13 is a Sunday). RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 14 Jun 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group B - May 2027eFPS filers classified under Group B (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Tue 15 Jun 20271601-C; 0619-E; 0619-Fe-Filing and e-payment - eFPS Group A - May 2027eFPS filers classified under Group A (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Tue 15 Jun 20271601-C; 0619-E; 0619-Fe-Payment - eFPS Groups B, C, D and E - May 2027eFPS filers under Groups B-E—
Mon 5 Jul 20272000; 2000-OTMonthly Documentary Stamp Tax declaration/return and payment - taxable documents of June 2027Persons liable to DST (2000-OT: one-time transactions e.g. sale of real property/shares)—
Mon 12 Jul 20271601-CFiling and payment - June 2027 (quarter-end month: no 0619-E/0619-F; expanded/final tax for this month is remitted with 1601-EQ/1601-FQ)Withholding agents - non-eFPS (manual/eBIRForms) filersMoved from Sat 10 Jul 2027Moved to next working day (2027-07-10 is a Saturday; 2027-07-11 is a Sunday).
Mon 12 Jul 20271601-Ce-Filing - eFPS Group E - June 2027eFPS filers classified under Group E (RR 26-2002 industry grouping)Moved from Sun 11 Jul 2027Moved to next working day (2027-07-11 is a Sunday).
Mon 12 Jul 20271601-Ce-Filing - eFPS Group D - June 2027eFPS filers classified under Group D (RR 26-2002 industry grouping)—
Tue 13 Jul 20271601-Ce-Filing - eFPS Group C - June 2027eFPS filers classified under Group C (RR 26-2002 industry grouping)—
Wed 14 Jul 20271601-Ce-Filing - eFPS Group B - June 2027eFPS filers classified under Group B (RR 26-2002 industry grouping)—
Thu 15 Jul 20271601-Ce-Filing and e-payment - eFPS Group A - June 2027eFPS filers classified under Group A (RR 26-2002 industry grouping)—
Thu 15 Jul 20271601-Ce-Payment - eFPS Groups B, C, D and E - June 2027eFPS filers under Groups B-E—
Tue 20 Jul 20272306Certificate of Final Tax Withheld at Source furnished to payees - Q2 2027 (Apr-Jun 2027)Withholding agents (final WT) to payees—
Tue 20 Jul 20272307Certificate of Creditable Tax Withheld at Source furnished to payees - Q2 2027 (Apr-Jun 2027)Withholding agents (expanded/creditable WT, incl. withholding VAT/percentage tax) to payees—Issue simultaneously with payment if payee requests. Moving a certificate-issuance deadline under the holiday rule is practice, not express text.
Mon 26 Jul 20272550QQuarterly VAT return and payment (with SLSP/SAWT where applicable) - Q2 2027 (Apr-Jun 2027)VAT-registered persons (calendar quarter)Moved from Sun 25 Jul 2027Moved to next working day (2027-07-25 is a Sunday).
Mon 26 Jul 20272551QQuarterly percentage tax return and payment (with SAWT where applicable) - Q2 2027 (Apr-Jun 2027)Non-VAT persons liable to percentage tax under Title V (e.g. Sec. 116 3%) not on 8% optionMoved from Sun 25 Jul 2027Moved to next working day (2027-07-25 is a Sunday).
Mon 2 Aug 20271601-EQQuarterly remittance return of creditable (expanded) income taxes withheld, with Quarterly Alphalist of Payees (QAP) - Q2 2027 (Apr-Jun 2027)Withholding agents (expanded withholding)Moved from Sat 31 Jul 2027Moved to next working day (2027-07-31 is a Saturday; 2027-08-01 is a Sunday).
Mon 2 Aug 20271601-FQQuarterly remittance return of final income taxes withheld, with QAP - Q2 2027 (Apr-Jun 2027)Withholding agents (final withholding)Moved from Sat 31 Jul 2027Moved to next working day (2027-07-31 is a Saturday; 2027-08-01 is a Sunday).
Mon 2 Aug 20271602Q; 1603QQuarterly final tax on interest on deposits/yield (1602Q) and fringe benefits tax (1603Q) - Q2 2027 (Apr-Jun 2027)Banks/financial institutions (1602Q); employers paying fringe benefits to managerial/supervisory staff (1603Q)Moved from Sat 31 Jul 2027Moved to next working day (2027-07-31 is a Saturday; 2027-08-01 is a Sunday).
Thu 5 Aug 20272000; 2000-OTMonthly Documentary Stamp Tax declaration/return and payment - taxable documents of July 2027Persons liable to DST (2000-OT: one-time transactions e.g. sale of real property/shares)—
Tue 10 Aug 20271601-C; 0619-E; 0619-FFiling and payment - July 2027Withholding agents - non-eFPS (manual/eBIRForms) filers—
Wed 11 Aug 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group E - July 2027eFPS filers classified under Group E (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Thu 12 Aug 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group D - July 2027eFPS filers classified under Group D (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Fri 13 Aug 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group C - July 2027eFPS filers classified under Group C (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 16 Aug 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group B - July 2027eFPS filers classified under Group B (RR 26-2002 industry grouping)Moved from Sat 14 Aug 2027Moved to next working day (2027-08-14 is a Saturday; 2027-08-15 is a Sunday). RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 16 Aug 20271601-C; 0619-E; 0619-Fe-Filing and e-payment - eFPS Group A - July 2027eFPS filers classified under Group A (RR 26-2002 industry grouping)Moved from Sun 15 Aug 2027Moved to next working day (2027-08-15 is a Sunday). RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 16 Aug 20271601-C; 0619-E; 0619-Fe-Payment - eFPS Groups B, C, D and E - July 2027eFPS filers under Groups B-EMoved from Sun 15 Aug 2027Moved to next working day (2027-08-15 is a Sunday).
Mon 16 Aug 20271701QQuarterly income tax return of individuals, estates and trusts, with SAWT - Q2 2027Self-employed individuals/professionals, mixed-income earners, estates and trustsMoved from Sun 15 Aug 2027Moved to next working day (2027-08-15 is a Sunday).
Tue 31 Aug 20271702QQuarterly income tax return of corporations/partnerships (calendar year), with SAWT - Q2 2027 (Apr-Jun 2027)Corporations, partnerships and other non-individual taxpayers on calendar yearMoved from Sun 29 Aug 2027Moved to next working day (2027-08-29 is a Sunday; 2027-08-30 is National Heroes Day (regular), a Monday). Fiscal-year corporations: 60 days after their own quarter-end (not listed).
Mon 6 Sep 20272000; 2000-OTMonthly Documentary Stamp Tax declaration/return and payment - taxable documents of August 2027Persons liable to DST (2000-OT: one-time transactions e.g. sale of real property/shares)Moved from Sun 5 Sep 2027Moved to next working day (2027-09-05 is a Sunday).
Fri 10 Sep 20271601-C; 0619-E; 0619-FFiling and payment - August 2027Withholding agents - non-eFPS (manual/eBIRForms) filers—
Mon 13 Sep 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group E - August 2027eFPS filers classified under Group E (RR 26-2002 industry grouping)Moved from Sat 11 Sep 2027Moved to next working day (2027-09-11 is a Saturday; 2027-09-12 is a Sunday). RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 13 Sep 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group D - August 2027eFPS filers classified under Group D (RR 26-2002 industry grouping)Moved from Sun 12 Sep 2027Moved to next working day (2027-09-12 is a Sunday). RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 13 Sep 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group C - August 2027eFPS filers classified under Group C (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Tue 14 Sep 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group B - August 2027eFPS filers classified under Group B (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Wed 15 Sep 20271601-C; 0619-E; 0619-Fe-Filing and e-payment - eFPS Group A - August 2027eFPS filers classified under Group A (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Wed 15 Sep 20271601-C; 0619-E; 0619-Fe-Payment - eFPS Groups B, C, D and E - August 2027eFPS filers under Groups B-E—
Tue 5 Oct 20272000; 2000-OTMonthly Documentary Stamp Tax declaration/return and payment - taxable documents of September 2027Persons liable to DST (2000-OT: one-time transactions e.g. sale of real property/shares)—
Mon 11 Oct 20271601-CFiling and payment - September 2027 (quarter-end month: no 0619-E/0619-F; expanded/final tax for this month is remitted with 1601-EQ/1601-FQ)Withholding agents - non-eFPS (manual/eBIRForms) filersMoved from Sun 10 Oct 2027Moved to next working day (2027-10-10 is a Sunday).
Mon 11 Oct 20271601-Ce-Filing - eFPS Group E - September 2027eFPS filers classified under Group E (RR 26-2002 industry grouping)—
Tue 12 Oct 20271601-Ce-Filing - eFPS Group D - September 2027eFPS filers classified under Group D (RR 26-2002 industry grouping)—
Wed 13 Oct 20271601-Ce-Filing - eFPS Group C - September 2027eFPS filers classified under Group C (RR 26-2002 industry grouping)—
Thu 14 Oct 20271601-Ce-Filing - eFPS Group B - September 2027eFPS filers classified under Group B (RR 26-2002 industry grouping)—
Fri 15 Oct 20271601-Ce-Filing and e-payment - eFPS Group A - September 2027eFPS filers classified under Group A (RR 26-2002 industry grouping)—
Fri 15 Oct 20271601-Ce-Payment - eFPS Groups B, C, D and E - September 2027eFPS filers under Groups B-E—
Fri 15 Oct 20271700; 1701; 1701A (2nd installment)Second installment of individual income tax for CY 2026 (if tax due exceeds P2,000 and installment was elected)Individuals who elected installment payment—Applies only where tax due exceeds P2,000 and the taxpayer is not a corporation.
Wed 20 Oct 20272306Certificate of Final Tax Withheld at Source furnished to payees - Q3 2027 (Jul-Sep 2027)Withholding agents (final WT) to payees—
Wed 20 Oct 20272307Certificate of Creditable Tax Withheld at Source furnished to payees - Q3 2027 (Jul-Sep 2027)Withholding agents (expanded/creditable WT, incl. withholding VAT/percentage tax) to payees—Issue simultaneously with payment if payee requests. Moving a certificate-issuance deadline under the holiday rule is practice, not express text.
Mon 25 Oct 20272550QQuarterly VAT return and payment (with SLSP/SAWT where applicable) - Q3 2027 (Jul-Sep 2027)VAT-registered persons (calendar quarter)—
Mon 25 Oct 20272551QQuarterly percentage tax return and payment (with SAWT where applicable) - Q3 2027 (Jul-Sep 2027)Non-VAT persons liable to percentage tax under Title V (e.g. Sec. 116 3%) not on 8% option—
Wed 3 Nov 20271601-EQQuarterly remittance return of creditable (expanded) income taxes withheld, with Quarterly Alphalist of Payees (QAP) - Q3 2027 (Jul-Sep 2027)Withholding agents (expanded withholding)Moved from Sun 31 Oct 2027Moved to next working day (2027-10-31 is a Sunday; 2027-11-01 is All Saints' Day (special non-working), a Monday; 2027-11-02 is All Souls' Day (additional special non-working), a Tuesday).
Wed 3 Nov 20271601-FQQuarterly remittance return of final income taxes withheld, with QAP - Q3 2027 (Jul-Sep 2027)Withholding agents (final withholding)Moved from Sun 31 Oct 2027Moved to next working day (2027-10-31 is a Sunday; 2027-11-01 is All Saints' Day (special non-working), a Monday; 2027-11-02 is All Souls' Day (additional special non-working), a Tuesday).
Wed 3 Nov 20271602Q; 1603QQuarterly final tax on interest on deposits/yield (1602Q) and fringe benefits tax (1603Q) - Q3 2027 (Jul-Sep 2027)Banks/financial institutions (1602Q); employers paying fringe benefits to managerial/supervisory staff (1603Q)Moved from Sun 31 Oct 2027Moved to next working day (2027-10-31 is a Sunday; 2027-11-01 is All Saints' Day (special non-working), a Monday; 2027-11-02 is All Souls' Day (additional special non-working), a Tuesday).
Fri 5 Nov 20272000; 2000-OTMonthly Documentary Stamp Tax declaration/return and payment - taxable documents of October 2027Persons liable to DST (2000-OT: one-time transactions e.g. sale of real property/shares)—
Wed 10 Nov 20271601-C; 0619-E; 0619-FFiling and payment - October 2027Withholding agents - non-eFPS (manual/eBIRForms) filers—
Thu 11 Nov 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group E - October 2027eFPS filers classified under Group E (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Fri 12 Nov 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group D - October 2027eFPS filers classified under Group D (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 15 Nov 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group C - October 2027eFPS filers classified under Group C (RR 26-2002 industry grouping)Moved from Sat 13 Nov 2027Moved to next working day (2027-11-13 is a Saturday; 2027-11-14 is a Sunday). RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 15 Nov 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group B - October 2027eFPS filers classified under Group B (RR 26-2002 industry grouping)Moved from Sun 14 Nov 2027Moved to next working day (2027-11-14 is a Sunday). RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 15 Nov 20271601-C; 0619-E; 0619-Fe-Filing and e-payment - eFPS Group A - October 2027eFPS filers classified under Group A (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 15 Nov 20271601-C; 0619-E; 0619-Fe-Payment - eFPS Groups B, C, D and E - October 2027eFPS filers under Groups B-E—
Mon 15 Nov 20271701QQuarterly income tax return of individuals, estates and trusts, with SAWT - Q3 2027Self-employed individuals/professionals, mixed-income earners, estates and trusts—
Mon 29 Nov 20271702QQuarterly income tax return of corporations/partnerships (calendar year), with SAWT - Q3 2027 (Jul-Sep 2027)Corporations, partnerships and other non-individual taxpayers on calendar year—Fiscal-year corporations: 60 days after their own quarter-end (not listed).
Mon 6 Dec 20272000; 2000-OTMonthly Documentary Stamp Tax declaration/return and payment - taxable documents of November 2027Persons liable to DST (2000-OT: one-time transactions e.g. sale of real property/shares)Moved from Sun 5 Dec 2027Moved to next working day (2027-12-05 is a Sunday).
Fri 10 Dec 20271601-C; 0619-E; 0619-FFiling and payment - November 2027Withholding agents - non-eFPS (manual/eBIRForms) filers—
Mon 13 Dec 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group E - November 2027eFPS filers classified under Group E (RR 26-2002 industry grouping)Moved from Sat 11 Dec 2027Moved to next working day (2027-12-11 is a Saturday; 2027-12-12 is a Sunday). RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 13 Dec 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group D - November 2027eFPS filers classified under Group D (RR 26-2002 industry grouping)Moved from Sun 12 Dec 2027Moved to next working day (2027-12-12 is a Sunday). RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Mon 13 Dec 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group C - November 2027eFPS filers classified under Group C (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Tue 14 Dec 20271601-C; 0619-E; 0619-Fe-Filing - eFPS Group B - November 2027eFPS filers classified under Group B (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Wed 15 Dec 20271601-C; 0619-E; 0619-Fe-Filing and e-payment - eFPS Group A - November 2027eFPS filers classified under Group A (RR 26-2002 industry grouping)—RR 11-2018 text sets a single 15th-day eFPS deadline for 0619-E/0619-F; BIR due-date tables (RMC 62-2026) apply the Group A-E staggering to 0619-E/0619-F e-filing.
Wed 15 Dec 20271601-C; 0619-E; 0619-Fe-Payment - eFPS Groups B, C, D and E - November 2027eFPS filers under Groups B-E—

Computed by Sulat.ph from the rules cited in the CSV download (rule column) and the 2027 holidays in Proclamation No. 1427 (8 September 2026). The BIR's 2027 calendar, expected around late December 2026, overrides these dates, especially stacked eFPS group dates. Add all deadlines to your calendar (.ics).

Deadlines per month in 2027

Number of BIR deadlines in each month of 2027

Deadlines
ItemDeadlines
Jan14
Feb17
Mar10
Apr17
May10
Jun8
Jul12
Aug13
Sep8
Oct13
Nov13
Dec8
Feb is the busiest month with 17 deadlines, because annual information returns, alphalists and certificates pile on top of the monthly and quarterly returns.Counted from the table above; eFPS group dates are counted separately.

The main 2027 deadlines for individuals and small businesses

  • Employer and withholding
  • VAT or percentage tax
  • Income tax returns
Deadlines by month
MonthDeadlines
Jan15: 1601-C (Dec 2026); 25: 2550Q / 2551Q (Q4 2026)
Feb1: 2316 to employees; 1604-C; 1604-F
Mar1: 2316 BIR copy; 1604-E
Apr15: Annual ITR 1700 / 1701 / 1701A / 1702; 26: 2550Q / 2551Q (Q1)
May17: 1701Q (Q1)
Jun—
Jul26: 2550Q / 2551Q (Q2)
Aug16: 1701Q (Q2)
Sep—
Oct25: 2550Q / 2551Q (Q3)
Nov15: 1701Q (Q3)
Dec—
Weekend shifts that catch people in 2027: 1701Q moves to 17 May and 16 August, and the April and July quarterly VAT and percentage tax returns move to the 26th.From the table above. Check each date there for the rule and any move.

How to use this calendar

  1. 1

    Search your form

    Type 1601-C, 2550Q, 1701Q or a month in the search box above the table.

  2. 2

    Check the move column

    If the rule date falls on a weekend or holiday, the table shows the original date.

  3. 3

    eFPS filers: find your group

    Groups A to E file on the 11th to 15th; your group is set by your industry under RR 26-2002.

  4. 4

    Download

    Use Download CSV, or add every deadline to Google or Outlook with the .ics file.

  5. 5

    Check the BIR's own calendar when released

    It overrides any computed date.

Who files what

Most people need only a handful of these deadlines. Find your situation, then search the table for the forms in the second column.

You areYour returnsHow often
An employee with one employerNothing, if substituted filing applies (your employer files); otherwise 1700Once a year
A freelancer or professional on the 8% rate1701Q, then 1701A or 1701Quarterly and yearly
A freelancer on graduated rates, not VAT-registered1701Q, 2551Q, then 1701A or 1701Quarterly and yearly
A VAT-registered business (individual)1701Q, 2550Q, then 1701 (or 1701A if you use the optional standard deduction)Quarterly and yearly
A corporation1702Q, 2550Q or 2551Q, then 1702-RT, EX or MXQuarterly and yearly
An employer1601-C monthly; 1604-C and 2316 every JanuaryMonthly and yearly
A withholding agent paying suppliers0619-E monthly, 1601-EQ quarterly, 2307 to payees, 1604-E by 1 MarchMonthly, quarterly, yearly
Anyone signing taxable documents2000 or 2000-OTBy the 5th of the next month

Based on NIRC Secs. 51, 58, 74, 77, 81, 83, 114, 128 as amended and RR 11-2018. See income tax returns and percentage tax vs VAT.

eFPS filing groups

Taxpayers enrolled in the BIR's Electronic Filing and Payment System file monthly withholding returns on staggered days by group instead of the 10th. Your group is assigned by industry. When a group's day falls on a weekend or holiday, the computed date moves to the next working day, which can stack two groups on one day; in past due-date tables the BIR has sometimes re-staggered the groups instead, so check its 2027 table when released.

eFPS groupE-filing day (following month)
Group E11th
Group D12th
Group C13th
Group B14th
Group A15th

Source: RR 26-2002 as applied in BIR due-date tables (RMC 62-2026, RMC 128-2024). E-payment is due by the 15th for every group. For December withholding, groups e-file on 11–15 January; private tax calendars show e-payment on 20 January, which we could not confirm in a BIR issuance, so paying by 15 January is the safe course.

The rules behind the dates

ReturnRuleBasis
1601-C (compensation withholding)10th of the following month; December: 15 January; eFPS 11th–15th by groupBIR Form 1601-C guidelines; NIRC Sec. 81 as amended by RA 11976
0619-E / 0619-F10th of the following month (first two months of each quarter)RR 2-98 Sec. 2.58(A) as amended by RR 11-2018
1601-EQ / 1601-FQLast day of the month after the quarterNIRC Sec. 58(A); RR 11-2018
2550Q / 2551Q25 days after the end of the quarterNIRC Secs. 114(A), 128(A) as amended
1701Q15 May, 15 August, 15 NovemberNIRC Sec. 74 as amended by RA 10963
1702Q60 days after the end of each of the first three quartersNIRC Sec. 77(B) as amended by RA 11976
Annual returns15 April (calendar year)NIRC Secs. 51(C), 77(B)
1604-C / 1604-F / 1604-E31 January / 31 January / 1 MarchNIRC Secs. 58(C), 83(B); RR 11-2018
231631 January to employees; 28 February BIR copyNIRC Sec. 83(A); RR 11-2018

Weekend and holiday rule: if a deadline falls on a Saturday, Sunday or holiday, filing and payment move to the next business day, for eFPS, eBIRForms and manual filers alike (RMC 65-2016; applied again in RMC 89-2026). Special non-working days are treated as holidays because BIR offices and banks are closed.

What changed compared with 2026

Topic20262027
Official BIR calendarInteractive calendar announced by RMC 110-2025 (26 December 2025); printed calendar discontinuedNot yet published (as of November 2026)
Annual ITR for the previous yearExtended once to 15 May 2026 (RMC 30-2026, energy emergency)15 April 2027, unless the BIR extends it
HolidaysProclamation No. 1006, s. 2025Proclamation No. 1427, s. 2026
Optional Form 1701-MS for micro and small individualsIntroduced for tax year 2025 returns (RMC 20-2026)Expected for tax year 2026 returns; not yet confirmed until the BIR issues its 2027 filing guidelines

Sources: RMC 110-2025, RMC 30-2026, RMC 20-2026, Proclamations 1006 and 1427.

Frequently asked questions

+Has the BIR released the 2027 tax calendar?

Not as of November 2026. The BIR announced its 2026 interactive tax calendar on 26 December 2025 through RMC 110-2025, so the 2027 calendar is likely around late December 2026. Until then, this page computes each deadline from the Tax Code and BIR regulations.

+When is the annual income tax return due in 2027?

Thursday, 15 April 2027, for Forms 1700, 1701 and 1701A covering tax year 2026, and for calendar-year corporations filing 1702-RT, EX or MX. The 2026 one-time extension to 15 May applied only to tax year 2025 returns.

+What happens when a BIR deadline falls on a weekend or holiday?

It moves to the next working day. In 2027 this moves, for example, the first 1701Q from Saturday 15 May to Monday 17 May, and the second from Sunday 15 August to Monday 16 August. A special working day, such as 25 February, does not move a deadline.

+When is the 1601-C due in 2027?

On the 10th day of the following month for manual and eBIRForms filers, and on the 11th to 15th by industry group for eFPS filers. December 2026 withholding is due on 15 January 2027. Check each month's row for weekend moves.

+When are the quarterly VAT and percentage tax returns due in 2027?

Within 25 days after each quarter: 25 January (fourth quarter of 2026), 26 April, 26 July and 25 October 2027, after weekend moves. Monthly Form 2550M has not been required since 2023.

+When must employers give Form 2316 in 2027?

The rule is 31 January; in 2027 that is a Sunday, so the computed deadline is Monday 1 February 2027. The duplicate copies and the list of employees under substituted filing go to the BIR by 28 February, which also falls on a Sunday, moving to 1 March.

+When is the 1702Q due in 2027?

Within 60 days after each of the first three quarters for calendar-year corporations: 31 May 2027 (30 May is a Sunday), 31 August 2027 (29 August is a Sunday and 30 August is National Heroes Day) and 29 November 2027. The annual 1702-RT, EX or MX is due 15 April 2027.

+When is the 1601-EQ due in 2027?

On the last day of the month after each quarter: 1 February 2027 for the fourth quarter of 2026 (31 January is a Sunday), 30 April, 2 August (31 July is a Saturday) and 3 November 2027 (31 October is a Sunday, and 1 and 2 November are All Saints' and All Souls' Days).

+Are the Eid holidays included?

Not yet. Eid'l Fitr and Eid'l Adha are declared by separate proclamations once their dates are known, and none had been issued for 2027 as of November 2026. Deadlines that could be affected, around mid-March and mid-May, are flagged in the note column.

+Can I add these deadlines to Google Calendar or Outlook?

Yes. Download the .ics file linked under the table and import it; every deadline is an all-day event with the form and the rule. Re-import it if we update the table after the BIR publishes its own calendar.

Sources and references

  • Proclamation No. 1427, s. 2026 — 2027 regular holidays and special days (checked November 12, 2026)
  • RMC 110-2025 — 2026 interactive tax calendar; printed calendar discontinued (checked November 12, 2026)
  • RMC 65-2016 — deadlines on a Saturday, Sunday or holiday move to the next business day (checked November 12, 2026)
  • RMC 89-2026 — example of the next-working-day rule applied to deadlines (checked November 12, 2026)
  • RMC 30-2026 — 2025 annual income tax returns extended to 15 May 2026 (checked November 12, 2026)
  • RA 10963 (TRAIN Law) — quarterly VAT, 1701Q dates, withholding returns (checked November 12, 2026)
  • RA 11976 (Ease of Paying Taxes Act) — amended filing provisions (checked November 12, 2026)
  • RR 11-2018 — withholding return and certificate deadlines (checked November 12, 2026)

Cite this page

Deepak Middha. "BIR Tax Calendar 2027: Every Filing Deadline, Adjusted for Holidays." Sulat.ph, updated November 12, 2026. https://sulat.ph/tax/data/bir-tax-calendar-2027

Free to quote with a link. The underlying rates are public BIR data; cite the issuance numbers shown in the table for legal work.

Related tools and guides

GuideEmployer Withholding TaxEmployer withholding tax in the Philippines: deadlines for 1601-C, 0619-E, 1601-EQ, 1601-FQ, 1604-C and 1604-E, worked examples and penalties.Form guideBIR Income Tax Returns (1700, 1701, 1701A, 1701Q, 1701-MS)BIR Form 1701, 1700, 1701A, 1701Q or the new 1701-MS? Decision chart, deadlines (15 April 2027), 2023 tax table and worked 8% examples.GuidePercentage Tax vs VATPercentage tax Philippines: 3% on 2551Q vs 12% VAT on 2550Q, the ₱3M threshold, 2551M and 2550M status, VAT-exempt transactions and a cost chart.CalculatorBIR Penalty CalculatorEstimate BIR penalties for late filing or payment: 25% surcharge, 12% interest, the compromise schedule, and lower micro and small rates.Form guideBIR Form 2316BIR Form 2316 box by box: 31 January and 28 February deadlines, who qualifies for substituted filing, two employers in a year, plus a free worksheet.Reference dataRDO Code ListEvery BIR RDO code in one searchable table: office name, revenue region and area covered, CSV download, how to find your RDO, 2026 name changes.

Author and editorial review

, Chartered Accountant

Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the National Internal Revenue Code or a BIR issuance and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.

Spotted an error or an outdated rule? Send a correction.

Sulat.ph is not a law firm and does not provide legal advice. AI-generated drafts should be reviewed by a qualified Philippine lawyer before formal use.