Final withholding
tax/EWT
Quarterly tax return Last day of the month following end
of quarter (Calendar year)
Monthly payments Manual – 10th day of the following EFPS – 15th day of the following
month month
Filing payment form (BIR 10th day of the following month 11th to 15th day of the following
Form 0605) month
Audited FS
8% income tax No FS required
Graduated income tax 3% OPT FS – not necessarily audited
rate/Regular rate
VAT-registered Audited FS
3% Percentage tax 20th after EOM 21 to 25 days after EOM 25th day after EOM
10% OCT 20th day after end of quarter
LBT (always calendar) 20 days after end of quarter/year
VAT (fiscal year)
Quarterly 25th after end of quarter
Monthly 20th after EOM 21 to 25 days after EOM 25th day after EOM No more monthly starting 2023
Excise tax (general) 15 days after transaction
Excise tax (imported) Before removal from customs
DST Within 5 days from the close of the
taxable month
RPT (calendar) End of quarter
Examples:
EFPS – actual filing: April 30, deadline: April 15, Deadline for EFPS: May 15