Deadlines for filing returns and tax payments

This Tax Alert is issued to circularize proper due dates for filing of returns and payment of taxes.

Due dates for filing of return and payment of taxes shall be the exact dates stated in the law or regulations for filing or payment. Electronic returns must be received by the BIR on or before 12 midnight of the due date. However, if deadline falls on a Saturday, Sunday or a holiday, this shall be moved to the next business day. This rule applies in all cases whether for eFPS, eBIR Form, and manual filers.

In case of system downtime and unavailability, taxpayer shall present the written advice issued by the BIR that the system is down or unavailable.
Failure to file the returns on or before stated deadlines for the payment thereof shall warrant imposition of penalties for failure to file the returns or for late filing whichever is applicable.

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