November 2025

Education on Wheels, Isla Cup

Transforming lives and creating lasting impact

Through the Isla Lipana & Co. Foundation, Inc., PwC Philippines demonstrates its commitment to community development with sustainable initiatives. The foundation’s Scholarship Program has supported over 230 Accountancy students since 2013, while its Seat of Hope project addresses classroom furniture shortages in public schools. Additionally, the foundation donated a specially equipped mobile classroom bus to the Polytechnic University of the Philippines for their Education on Wheels program.

03 November

Monday

e-Filing and e-Payment/Filing and payment of 1601-EQ, 1601-FQ, 1602Q and 1603Q (EWT, FWT and FBT) for QE 30 September 2025.

Submission of RFC for YE 30 June 2025.

Submission to BOI of BOI Form S-1 by BOI-registered enterprises for YE 30 June 2025.

Remittance of SSS contributions and loan payments for September 2025.

10 November

Monday

Filing and payment of 1601-C (WTC) for October 2025 (non-eFPS filers).

Filing and payment of 0619-E and 0619-F (EWT and FWT) for October 2025 (non-eFPS filers).

e-Filing and e-Payment/Filing and payment of 1600 (VAT/PT withheld) for October 2025.

e-Submission of sales report using CRM/POS and/or other sales machine with TIN ending in even and odd numbers for October 2025.

Issuance of 2307 (Certificate of VAT/PT withheld) for October 2025.

14 November

Friday

e-Filing of 1601-C (WTC) for October 2025 (Group B).

e-Filing of 0619-E and 0619-F (EWT and FWT) for October 2025 (Group B).

Submission to PEZA/BOI of AFS and ITR filed with the BIR on 15 October 2025 by PEZA/BOI-registered enterprises whose YE 30 June 2025.

Submission to PEZA/BOI of ATIR and ABR (Annexes A.1 to B.2) by PEZA/BOI-registered enterprises for YE 30 June 2025.

Submission to PEZA via ACMS of 1702Q (ITR) filed with the BIR on 30 October 2025 by PEZA-registered enterprises for QE 31 August 2025.

Remittance of HDMF contributions for October 2025 by employers whose names begin with letters A to D.

17 November

Monday

Filing and payment of 1701Q (self-employed/professionals) for QE 30 September 2025.

e-Filing of 1601-C (WTC) for October 2025 (Group A).

e-Filing of 0619-E and 0619-F (EWT and FWT) for October 2025 (Group A).

e-Payment of 1601-C (WTC) for October 2025 (all eFPS filers).

e-Payment of 0619-E and 0619-F (EWT and FWT) for October 2025 (all eFPS filers).

e-Filing and e-Payment/Filing and payment of 1702 (ITR) and other required attachments for YE 31 July 2025.

e-Filing and e-Payment/Filing and payment of 1707-A (CGT) for YE 31 July 2025.

Submission of bound loose-leaf books of accounts and other required documents for YE 31 October 2025 registered under loose-leaf.

Submission of notarized sworn declaration of new income recipients, availing of lower EWT rate or tax exemption, by withholding agents to the BIR for October 2025.

Remittance of PHIC contributions for October 2025 by employers whose PEN ends in 0 to 4.

Remittance of HDMF loan payments for October 2025.

This Tax Calendar has been prepared by the Tax-Client Accounting Services (CAS) group of Isla Lipana & Co., the Philippine member firm of the PwC network, based on relevant laws, rules, and regulations issued as of 31 October 2024 by various government agencies.

While every effort has been made to ensure accuracy, neither our firm nor any of our partners/staff shall be liable on any ground whatsoever to any party in respect of decisions or actions they may take as a result of using this calendar. Where particular questions arise in its use, please consult our Tax-CAS group.