Filing and contribution deadlines in April 2027
Reviewed by Mar Angelo N. Revelo, founder of PhilForms.
These are the recurring deadlines from the PhilForms deadline calendar that fall in April 2027. A date that lands on a weekend or holiday is shown on the next working day, with the date the rule gives.
Each one applies only to the taxpayers or employers it names; the form page says who files, where, and what to attach.
Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.
| Mon, Apr 12 (rule date Sat, Apr 10) | BIR Monthly Compensation Withholding Tax — BIR 1601C: Monthly Remittance Return. Rule: 10th day of the month following the applicable month; December taxes on or before January 15 |
|---|---|
| Mon, Apr 12 (rule date Sat, Apr 10) | GSIS premium remittance (employee and employer shares). Rule: Within the first ten days of the calendar month following the month the contributions apply to (RA 8291, sec. 6(b)) |
| Mon, Apr 12 (rule date Sat, Apr 10) | Pag-IBIG Membership Contribution (MCRF). Rule: 10th-25th of the month following the applicable month (per employer schedule) |
| Thu, Apr 15 | BIR Annual ITR (exempt corporation) — BIR 1702-EX: Annual Income Tax Return for Exempt Corporations and Partnerships. Rule: 15th day of the fourth month after the taxable year closes |
| Thu, Apr 15 | PhilHealth Premium Remittance (RF1) — PhilHealth Employer’s Remittance Report for PhilHealth Use. Rule: PEN ending 0-4: the 11th-15th of the month following the applicable month; PEN ending 5-9: the 16th-20th. The reminder uses the 15th, the earlier window's last day. |
| Thu, Apr 15 | BIR Annual ITR (Pure Compensation Earner) — BIR 1700: Annual Income Tax Return for Individuals Earning Purely Compensation Income. Rule: April 15 of the year following the applicable taxable year |
| Thu, Apr 15 | BIR Annual ITR (Mixed Income / Itemized) — BIR 1701: Annual Income Tax Return for Individuals, Estates and Trusts. Rule: April 15 of the year following the applicable taxable year |
| Thu, Apr 15 | BIR Annual ITR (8% Optional / OSD) — BIR 1701A: Annual Income Tax Return for Individuals Earning Income Purely from Business/Profession. Rule: April 15 of the year following the applicable taxable year |
| Thu, Apr 15 | BIR Annual ITR (Corporation (Regular Rate)) — BIR 1702-RT: Annual Income Tax Return. Rule: April 15 of the year following the applicable taxable year (or 15th day of 4th month after fiscal year end) |
| Tue, Apr 20 | BIR Certificates of creditable tax withheld (2307) to each payee — BIR 2307: Certificate of Creditable Tax Withheld at Source. Rule: Within 20 days from the close of the quarter, to each payee (RR 11-2018, sec. 2.58(B)); earlier if the payee asks |
| Mon, Apr 26 (rule date Sun, Apr 25) | PhilHealth premium for your kasambahay (PhilHealth Payment Slip) — PhilHealth Payment Slip (Household) PhilHealth Slip (Household): Annex. Rule: On or before the 25th of the month following the applicable month; a Saturday, Sunday or holiday rolls to the next working day (PhilHealth Circular 016-2015, III.D.1) |
| Mon, Apr 26 (rule date Sun, Apr 25) | BIR Quarterly VAT Return — BIR 2550Q: Quarterly Value-Added Tax (VAT) Return. Rule: 25th day of the month following the close of the quarter |
| Mon, Apr 26 (rule date Sun, Apr 25) | BIR Quarterly Percentage Tax Return — BIR 2551Q: Quarterly Percentage Tax Return. Rule: 25th day of the month following the close of the quarter |
| Fri, Apr 30 | CDA Cooperative mandatory reports (CAPR) — CDA: CSF Cooperative Annual Progress Report (CSF CAPR). Rule: Within 120 days from the end of the calendar year (RA 9520 Art. 53); 30 April for a calendar year |
| Fri, Apr 30 | SSS Contribution Payment (R-5) — SSS Employer Contributions Payment Return. Rule: Last day of the month following the applicable month (SSS Circular 2019-012; a weekend or holiday rolls to the next working day) |
| Fri, Apr 30 | BIR Quarterly Expanded Withholding Tax + QAP Alphalist — BIR 1601-EQ: Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded). Rule: Last day of the month following the close of the quarter |
| Fri, Apr 30 | BIR Quarterly Final Withholding Tax — BIR 1601-FQ: Quarterly Remittance Return of Final Income Taxes Withheld. Rule: Last day of the month following the close of the quarter |
| Fri, Apr 30 | CSC Statement of Assets, Liabilities and Net Worth (SALN) — CSC 2025 SALN Form: Sworn Statement of Assets, Liabilities, and Net Worth. Rule: On or before April 30 of every year (RA 6713, sec. 8(A)(b)) |
Where each rule comes from
- BIR Monthly Compensation Withholding Tax: 10th day of the month following the applicable month; December taxes on or before January 15 (source)
- GSIS premium remittance (employee and employer shares): Within the first ten days of the calendar month following the month the contributions apply to (RA 8291, sec. 6(b)) (source)
- BIR Annual ITR (exempt corporation): 15th day of the fourth month after the taxable year closes (source)
- PhilHealth Premium Remittance (RF1): PEN ending 0-4: the 11th-15th of the month following the applicable month; PEN ending 5-9: the 16th-20th. The reminder uses the 15th, the earlier window's last day. (source)
- BIR Annual ITR (Pure Compensation Earner): April 15 of the year following the applicable taxable year (source)
- BIR Annual ITR (Mixed Income / Itemized): April 15 of the year following the applicable taxable year (source)
- BIR Annual ITR (8% Optional / OSD): April 15 of the year following the applicable taxable year (source)
- BIR Annual ITR (Corporation (Regular Rate)): April 15 of the year following the applicable taxable year (or 15th day of 4th month after fiscal year end) (source)
- BIR Certificates of creditable tax withheld (2307) to each payee: Within 20 days from the close of the quarter, to each payee (RR 11-2018, sec. 2.58(B)); earlier if the payee asks (source)
- PhilHealth premium for your kasambahay (PhilHealth Payment Slip): On or before the 25th of the month following the applicable month; a Saturday, Sunday or holiday rolls to the next working day (PhilHealth Circular 016-2015, III.D.1) (source)
- BIR Quarterly VAT Return: 25th day of the month following the close of the quarter (source)
- BIR Quarterly Percentage Tax Return: 25th day of the month following the close of the quarter (source)
- CDA Cooperative mandatory reports (CAPR): Within 120 days from the end of the calendar year (RA 9520 Art. 53); 30 April for a calendar year (source)
- SSS Contribution Payment (R-5): Last day of the month following the applicable month (SSS Circular 2019-012; a weekend or holiday rolls to the next working day) (source)
- BIR Quarterly Expanded Withholding Tax + QAP Alphalist: Last day of the month following the close of the quarter (source)
- BIR Quarterly Final Withholding Tax: Last day of the month following the close of the quarter (source)
- CSC Statement of Assets, Liabilities and Net Worth (SALN): On or before April 30 of every year (RA 6713, sec. 8(A)(b)) (source)
Every deadline, filtered by business type
Forms due in April
- BIR 1601C: Monthly Remittance Return — Monthly Compensation Withholding Tax
- BIR 1702-EX: Annual Income Tax Return for Exempt Corporations and Partnerships — Annual ITR (exempt corporation)
- PhilHealth Employer’s Remittance Report for PhilHealth Use — PhilHealth Premium Remittance (RF1)
- BIR 1700: Annual Income Tax Return for Individuals Earning Purely Compensation Income — Annual ITR (Pure Compensation Earner)
- BIR 1701: Annual Income Tax Return for Individuals, Estates and Trusts — Annual ITR (Mixed Income / Itemized)
- BIR 1701A: Annual Income Tax Return for Individuals Earning Income Purely from Business/Profession — Annual ITR (8% Optional / OSD)
- BIR 1702-RT: Annual Income Tax Return — Annual ITR (Corporation (Regular Rate))
- BIR 2307: Certificate of Creditable Tax Withheld at Source — Certificates of creditable tax withheld (2307) to each payee
- PhilHealth Payment Slip (Household) PhilHealth Slip (Household): Annex — PhilHealth premium for your kasambahay (PhilHealth Payment Slip)
- BIR 2550Q: Quarterly Value-Added Tax (VAT) Return — Quarterly VAT Return
- BIR 2551Q: Quarterly Percentage Tax Return — Quarterly Percentage Tax Return
- CDA: CSF Cooperative Annual Progress Report (CSF CAPR) — Cooperative mandatory reports (CAPR)
- SSS Employer Contributions Payment Return — SSS Contribution Payment (R-5)
- BIR 1601-EQ: Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded) — Quarterly Expanded Withholding Tax + QAP Alphalist
- BIR 1601-FQ: Quarterly Remittance Return of Final Income Taxes Withheld — Quarterly Final Withholding Tax
- CSC 2025 SALN Form: Sworn Statement of Assets, Liabilities, and Net Worth — Statement of Assets, Liabilities and Net Worth (SALN)