Tax Filing Guide in the Philippines: ITR Deadline 2025
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Quick, Philippines-specific ITR filing steps and the April 15, 2025 deadline.
Contents
About This Guide
This guide is based on current procedures and requirements. For the most accurate and up-to-date information, always refer to official sources
References & Further Reading
For the most accurate and up-to-date information, always refer to official sources:
ITR deadline (2025): April 15, 2025 (Tuesday). Plan ahead — file early to avoid errors and penalties.
Who must file
- Employed individuals who received income not fully covered by final or final withholding taxes (check your BIR Form 2316).
- Self-employed, professionals, freelancers and business owners.
- Corporations, partnerships and trusts (different forms and filing rules).
Common forms (choose based on your income source)
- BIR Form 1700 — compensation income (employees)
- BIR Form 1701 / 1701A — self-employed, professionals, mixed-income taxpayers
- BIR Form 1702 — corporations and partnerships
(Confirm the exact form on the BIR website or ask your RDO.)
Quick 5-step filing checklist
- Gather documents:
- BIR Form 2316 (employees), receipts/invoices, books of accounts, bank statements, prior year return.
- Compute taxable income and tax due (or ask a tax professional).
- Choose filing channel:
- eFPS (recommended if registered): https://efps.bir.gov.ph
- eBIRForms (for electronic submission): https://www.bir.gov.ph/index.php/eservices/ebirforms
- Manual filing at your RDO (can be slower; expect queueing).
- Pay tax due through authorized banks or e-payment channels before or upon filing.
- Keep proof of filing and payment (digital or stamped copy).
Checklist of requirements
- Taxpayer Identification Number (TIN)
- Valid ID
- BIR form (1700 / 1701 / 1701A / 1702 as applicable)
- BIR Form 2316 (if employed)
- Receipts/invoices and summaries of income & expenses
- Books of accounts or financial statements (if required)
- eFPS/eBIRForms login (if filing online)
Penalties & what to avoid
- Filing or payment after the deadline can result in penalties and interest. Check BIR advisories for exact penalties and rates.
- Common mistakes: wrong form, missing 2316 reconciliation, incorrect totals, late payments.
- Tip: file early and reconcile your withholding (2316 vs. computed tax) to avoid surprises.
Filing tips (fast wins)
- Register for eFPS or learn eBIRForms now — online filing saves time and reduces errors.
- If employer withheld taxes, match your 2316 figures to avoid over/underpayment.
- Keep digital copies of receipts and invoices for at least 3 years (BIR audit window).
- If unsure, hire a licensed tax professional — small fee can prevent bigger penalties.
Where to get official help
- BIR main site: https://www.bir.gov.ph — check forms, RDO locations, advisories.
- eFPS portal: https://efps.bir.gov.ph — for registered users to file/pay.
- eBIRForms page: https://www.bir.gov.ph/index.php/eservices/ebirforms — download and submit returns.
- Visit your Revenue District Office (RDO) for in-person assistance.
File by April 15, 2025 — set a personal deadline a few weeks earlier to avoid last-minute issues. Stay organized and keep proof of payment.
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