October 2025

Leaders’ Base Camp

A culture of quality

PwC Philippines prioritizes holistic development, fostering a quality culture and environment where everyone can thrive. The Human Capital and Learning & Development Teams lead initiatives for continuous growth for all PwC professionals. These initiatives include comprehensive upskilling programs that empower professionals with essential skills in areas such as data analytics, digital transformation and industry-specific expertise to stay ahead in today’s rapidly evolving business landscape.

06 October

Monday

e-Filing and e-Payment/Filing and payment of 2000 (DST) for September 2025.

10 October

Friday

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

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

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

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

15 October

Wednesday

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

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

e-Filing and e-Payment/Filing and payment of 1702 (ITR) and other required attachments for YE 30 June 2025.

e-Filing and e-Payment/Filing and payment of 1707-A (CGT) for YE 30 June 2025.

Submission of bound loose-leaf books of accounts and other required documents for YE 30 September 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 September 2025.

Submission to PEZA/BOI of AFS and ITR filed with the BIR on 15 September 2025 by PEZA/BOI-registered enterprises whose YE 31 May 2025.

Submission to PEZA/BOI of ATIR and ABR (Annexes A.1 to B.2) by PEZA/BOI-registered enterprises for YE 31 May 2025.

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

Remittance of HDMF loan payments for September 2025.

Payment of 2nd installment of 1701 (mixed income earner) and 1701A (business/profession income earner) for YE 31 December 2024.

20 October

Monday

Issuance of 2306 (FWT certificate) for QE 30 September 2025.

Issuance of 2307 (EWT certificate) for QE 30 September 2025.

Submission to PEZA of EZMPR by PEZA-registered enterprises for September 2025.

Remittance of PHIC contributions for September 2025 by employers whose PEN ends in 5 to 9.

Payment of 4th installment of local taxes for 2025.

30 October

Thursday

e-Filing and e-Payment/Filing and payment of 1702Q (ITR) for QE 31 August 2025.

Submission of attachments to the 1702 (ITR), together with 1709 (RPT Form), if applicable, for YE 30 June 2025 (e-filers).

Submission of the SAWT for QE 31 August 2025.

Submission of soft copy of books of accounts and other required documents for YE 30 September 2025 registered under CAS.

Submission of Inventory Lists for YE 30 September 2025.

e-Submission of SLSPI for QE 30 September 2025 (LTS & eFPS filers).

Remittance of HDMF contributions for September 2025 by employers whose names begin with letters R to Z or numeral.

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.