When is the second-quarter 1701Q due in 2026?

The standard due date is August 15, 2026. Because that date falls on a Saturday, confirm the operative filing date through the BIR tax calendar or an official advisory.

When is the third-quarter 2551Q due in 2026?

The standard due date is October 25, 2026. Check the BIR calendar for the operative date when a deadline falls on a weekend or holiday.

When is Form 1601C normally due?

For January through November, Form 1601C is generally due on the 10th day of the following month. The December return is generally due on January 15. eFPS schedules may differ by filer group.

When is Form 1601-EQ due?

It is generally due on the last day of the month following the close of the quarter.

Do all businesses file every form in this calendar?

No. File only the tax returns that apply to your registration, transactions, and withholding responsibilities. Check your Certificate of Registration and current BIR guidance.

2026 BIR Tax Calendar: Key Dates from July to December

A tax calendar is useful only if it separates official due dates from reminders set by private filing services. The dates below are the standard BIR deadlines for common returns. They are not a list of forms that every business must file.

Start with your Certificate of Registration and actual transactions. If a tax type is not clear, confirm it with your Revenue District Office or accountant.

The BIR’s taxpayer guide for online sellers summarizes several common income tax, VAT, and percentage tax deadlines. Form-specific instructions remain the controlling reference.

Before using the dates

The tables show standard statutory due dates.
A weekend, holiday, BIR system issue, or formal extension can change the operative date.
eFPS filers may have staggered schedules based on filer group.
Fiscal-year corporations must calculate quarterly dates from their own year-end.
A private tax platform’s cutoff is not a BIR deadline.

July 2026

Standard date	Form	Period covered
July 10	1601C	Compensation withholding for June
July 10	1600-VT	VAT withheld for June
July 25	2550Q	Second-quarter VAT
July 25	2551Q	Second-quarter percentage tax
July 31	1601-EQ	Second-quarter expanded withholding tax

Form 0619-E is used for the first two months of a quarter. June is the third month of the second quarter, so its expanded withholding tax is reconciled through Form 1601-EQ rather than another 0619-E filing.

August 2026

Standard date	Form	Period covered
August 10	1601C	Compensation withholding for July
August 10	1600-VT	VAT withheld for July
August 10	0619-E	Expanded withholding tax for July
August 15	1701Q	Second-quarter income tax for self-employed individuals, estates, and trusts
August 29	1702Q	Second-quarter income tax for calendar-year corporations

August 15, 2026 falls on a Saturday. August 29 also falls on a Saturday. Check the BIR calendar or an official advisory before relying on the next working day.

September 2026

Standard date	Form	Period covered
September 10	1601C	Compensation withholding for August
September 10	1600-VT	VAT withheld for August
September 10	0619-E	Expanded withholding tax for August

September is a good month to reconcile the quarter before the October and November returns. Check sales, purchases, withholding certificates, and prior payments while there is still time to resolve missing records.

October 2026

Standard date	Form	Period covered
October 10	1601C	Compensation withholding for September
October 10	1600-VT	VAT withheld for September
October 25	2550Q	Third-quarter VAT
October 25	2551Q	Third-quarter percentage tax
October 31	1601-EQ	Third-quarter expanded withholding tax

September is the third month of the third quarter, so Form 1601-EQ handles the quarterly expanded withholding tax reconciliation. There is no separate 0619-E entry for September.

October 10, 25, and 31 fall on weekends in 2026. Verify the operative dates through an official BIR calendar or advisory.

November 2026

Standard date	Form	Period covered
November 10	1601C	Compensation withholding for October
November 10	1600-VT	VAT withheld for October
November 10	0619-E	Expanded withholding tax for October
November 15	1701Q	Third-quarter income tax for self-employed individuals, estates, and trusts
November 29	1702Q	Third-quarter income tax for calendar-year corporations

November 15 and 29 fall on Sundays in 2026. Confirm the operative filing dates before scheduling payment.

December 2026

Standard date	Form	Period covered
December 10	1601C	Compensation withholding for November
December 10	1600-VT	VAT withheld for November
December 10	0619-E	Expanded withholding tax for November

December has fewer standard filing dates, but it is the right time to close gaps in invoices, withholding certificates, books, and expense records before annual returns begin.

Dates that follow in early 2027

Standard date	Form	Period covered
January 10	1600-VT	VAT withheld for December
January 15	1601C	Compensation withholding for December
January 25	2550Q	Fourth-quarter VAT
January 25	2551Q	Fourth-quarter percentage tax
January 31	1601-EQ	Fourth-quarter expanded withholding tax
January 31	1604C	Annual information return for compensation withholding
March 1	1604-E	Annual information return for expanded withholding tax
April 15	1701, 1701A, or 1701-MS	Annual income tax return for calendar-year individuals
April 15	1702-RT, 1702-EX, or 1702-MX	Annual income tax return for calendar-year corporations

The BIR describes Form 1601-EQ as due on the last day of the month after quarter-end in its official form instructions.

A practical monthly routine

Review your registered tax types at the start of the month.
Reconcile sales, purchases, payroll, and withholding records.
Prepare returns before the last available day.
Confirm the operative due date on the BIR website.
Save the filed return, confirmation, and proof of payment together.
Record any discrepancy that needs follow-up next month.

Tamoogi can store each filing task and its documents in one place across multiple businesses. It does not decide which tax types apply to you.

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This calendar is general information, not tax advice. Dates are based on standard BIR rules reviewed on September 9, 2026. Always verify current deadlines and filing requirements with the BIR or a qualified tax professional.