The 2026 Annual Compliance Calendar for Philippine Companies

TL;DR: Philippine companies need to track BIR tax filings, SEC AFS and GIS submissions, LGU renewals, and payroll-related remittances across the year. For December 31 year-end companies, the annual tax and SEC filing season is the main pressure point, with monthly and quarterly tax obligations continuing in parallel.

Staying compliant in the Philippines means hitting a series of recurring deadlines across three regulators: the Bureau of Internal Revenue (BIR), the Securities and Exchange Commission (SEC), and — for companies with employees — the social benefit agencies (SSS, PhilHealth, and Pag-IBIG). Missing any of these attracts penalties that compound quickly.

This calendar covers the core obligations for a standard domestic stock corporation or foreign subsidiary with a December 31 fiscal year-end, as of mid-2026. Always verify dates against the latest BIR and SEC advisories, as deadlines are sometimes extended.

BIR filings

Annual Income Tax Return (AITR)

The standard deadline for the BIR Form 1702 (corporate AITR) is April 15 following the close of the calendar year. For the taxable year 2025, the BIR extended this deadline to May 15, 2026. File via the Electronic Filing and Payment System (eFPS) or eBIRForms.

Quarterly Income Tax Returns

• 1st quarter (Q1): BIR Form 1702Q due May 30
• 2nd quarter (Q2): due August 29
• 3rd quarter (Q3): due November 29

VAT (for VAT-registered companies)

• Quarterly VAT Return (BIR Form 2550Q): due within 25 days after the end of each quarter
• Monthly withholding remittances and the related BIR Form 1601-C (compensation) or 1601-EQ (expanded withholding) fall on the 10th or 15th of the following month, depending on whether you file electronically.

Alphalist / Annual Information Returns

Employers must submit the BIR Form 1604-C (annual withholding tax on compensation) by January 31 of the following year, along with the corresponding employee alphalists.

Books of Accounts

New books must be registered with the BIR before use. For looseleaf and computerised books, annual registration is required within 15 days after the end of each taxable year.

SEC filings

Annual Financial Statements (AFS)

For corporations with a December 31 fiscal year-end, the SEC normally requires AFS submission within 120 calendar days after year-end (i.e., by April 30). For the fiscal year ending December 31, 2025, SEC Memorandum Circular No. 9-2026 extended this deadline to June 15, 2026, following the BIR’s AITR extension.

AFS must now be submitted exclusively through the eFAST portal — paper, courier, or email filings are no longer accepted. The AFS must be audited by an independent CPA if the company meets the applicable thresholds.

General Information Sheet (GIS)

The GIS must be filed via eFAST within 30 days from the date of the company’s annual stockholders’ meeting (ASM). Most corporations hold their ASM in the first quarter, so the GIS typically falls due between February and April — but it follows the meeting date, not the calendar year.

Foreign corporations

Branch offices and representative offices registered with the SEC must also submit their AFS within 120 days of fiscal year-end (or per the extension in effect), together with a certification from the parent company’s home-country auditors where required.

Social benefit agencies

Employers must remit monthly contributions to:

• SSS — due on the last day of the month following the applicable period (or as per the SSS payment schedule by employer number)
• PhilHealth — generally due every month, aligned with the SSS schedule
• Pag-IBIG (HDMF) — due by the 10th or 15th of the following month, depending on employer classification

Late remittances attract penalties and interest and can result in personal liability for company officers.

Keeping on top of it all

The volume of filings surprises many foreign founders — what looks like a simple company structure generates eight or more recurring deadlines per year before counting payroll submissions. Our corporate compliance service tracks these deadlines on your behalf, prepares the returns, and coordinates with your CPA. Talk to us to find out what’s coming up for your company.