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    Deadline of filing quarterly income tax return in the Philippines

    The deadline or due dates of filing quarterly income tax return in the Philippines are the following:

    1. For BIR Form 1701Q – Quarterly Income Tax Return for Self-Employed Individuals, Estates and Trusts (Including those with both Business and Compensation Income):

    Deadlines:
    The return of the taxpayers shall be filed as follows:
    - For the 1st Qtr : On or before April 15 of the current taxable year
    - For the 2nd Qtr : On or before August 15 of the current taxable year
    - For the 3rd Qtr : On or before November 15 of the current taxable year



    2. For BIR Form 1702 Q – Quarterly Income Tax Return (For Corporations and Partnerships)


    Deadline: On or before the 60th day following the close of each of the first three (3) quarters of the taxable year whether calendar or fiscal year.


    For EFPS Taxpayer
    The deadline for electronically filing and paying the taxes due thereon shall be in accordance with the provisions of existing applicable revenue issuances.
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