Your year at a glance
Every return Kuting Kitchen files follows one of three rhythms: monthly, quarterly or yearly. Here's its whole year on one page, filled in rhythm by rhythm.
← 5.4 The yearly list: 1604-EOne page for the whole year
Kuting Kitchen is registered and its books are up to date. Now Carla wants one page that shows everything due this year, so nothing slips.
Part 3 of the course is the third job: file and pay. It starts with that page, still empty.
Three rhythms
The list looks long, but almost every item follows one of three rhythms. Learn the rhythm and you know the date.
| Monthly | for the month before | 10th to month-end |
|---|---|---|
| Quarterly | for the quarter just ended | 20th to 60 days |
| Yearly | for the year before | mostly Jan to Apr |
Which items you get depends on your 2303 and what you do. Kuting Kitchen is a VAT-registered OPC with two staff and a warehouse it rents.
Monthly: the staff
Because Kuting Kitchen withholds tax from salaries, it files a return every month for the month before. The staff also bring three government contributions, each with its own window.
| 1601-C | tax withheld from salaries | 10th |
|---|---|---|
| PhilHealth | health insurance | 11th–20th |
| Pag-IBIG | housing fund, names starting with K | 15th–19th |
| SSS | Social Security System | last day |
December's 1601-C is the exception: due 15 January. Lesson 8 covers payroll.
Monthly, almost: the rent
Carla withholds ₱1,500 from each month's ₱30,000 rent. That tax is paid with the 0619-E (monthly remittance of expanded withholding tax) by the 10th, but only for the first and second month of each quarter.
Why not the third? Its withholding goes on the quarterly return instead. So the 0619-E shows up eight times a year, not twelve.
Quarterly: VAT, rent and income tax
After each quarter, four items, in this order:
| 2307 | certificate of tax withheld, to the landlord | 20th |
|---|---|---|
| 2550Q | VAT return, with the SLSP list | 25th |
| 1601-EQ | withholding return, with the QAP list | last day |
| 1702Q | income tax return | 60 days |
The 1702Q falls on 30 May, 29 August and 29 November. There's no fourth-quarter 1702Q; the annual return takes its place.
Yearly: mostly early in the year
January is the heavy month. After it, the yearly items thin out:
| Books | loose-leaf / computerized | 15 / 30 Jan |
|---|---|---|
| Permit | mayor's permit renewal | 20 Jan |
| 1604-C | list of employees; a 2316 to each | 31 Jan |
| 1604-E | list of payees withheld from | 1 Mar |
| 1702-RT | annual income tax return | 15 Apr |
| eAFS | electronic upload of its audited statements | 30 Apr |
| SEC AFS | audited statements to the SEC | 15 Jun (2026) |
| 13th mo. | 13th-month pay to the staff | 24 Dec |
January also has the inventory list (30 January), and the signed 2316 copies go to BIR by 28 February.
Weekends move the date
When a deadline falls on a Saturday, Sunday or holiday, it moves to the next working day. 25 October 2026 is a Sunday, so Kuting Kitchen's third-quarter 2550Q is due 26 October 2026.
The dates here are for eBIRForms filers. Companies on eFPS (Electronic Filing and Payment System) have some different days; Lesson 6.2 explains who uses which.
Where each rhythm is taught
This page is the map. The rest of the course goes through each item:
| 2550Q | VAT | Lesson 4 |
|---|---|---|
| 0619-E · 1601-EQ | withholding | Lesson 5 |
| Filing, paying | any return, and the yearly close | Lesson 6 |
| 1702Q · 1702-RT | income tax | Lesson 7 |
| 1601-C · 2316 | payroll | Lesson 8 |
Pop Quiz: find your next deadline
Pick a month to see what Kuting Kitchen files in it.
Now find yours. Open the filing calendar, pick your business type, tick what applies (staff, rent), and look for the first date after today.
Open the filing calendar →General information for learning, not tax advice. Kuting Kitchen is fictional. Dates are the usual statutory days for a calendar-year business filing through eBIRForms; BIR, the SEC and your city can move them, so check the current year's advisories.
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