# Filing and contribution deadlines in April 2027

Reviewed by [Mar Angelo N. Revelo](https://philforms.com/about/mar-angelo-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.

| Deadlines in April 2027 | |
| --- | --- |
| 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](https://bir-cdn.bir.gov.ph/local/pdf/1601C%20final%20Jan%202018%20with%20DPA.pdf))
- 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](https://www.gsis.gov.ph/about-us/gsis-laws/republic-act-no-8291/))
- BIR Annual ITR (exempt corporation): 15th day of the fourth month after the taxable year closes ([source](https://efps.bir.gov.ph/efps-war/EFPSWeb_war/forms2013Version/1702EX/1702EX_help.html))
- 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](https://www.philhealth.gov.ph/partners/employers/pay_procedures.php))
- BIR Annual ITR (Pure Compensation Earner): April 15 of the year following the applicable taxable year ([source](https://bir-cdn.bir.gov.ph/local/pdf/RR%20No.%2011-2018.pdf))
- BIR Annual ITR (Mixed Income / Itemized): April 15 of the year following the applicable taxable year ([source](https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html))
- BIR Annual ITR (8% Optional / OSD): April 15 of the year following the applicable taxable year ([source](https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html))
- 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](https://efps.bir.gov.ph/efps-war/EFPSWeb_war/forms2018Version/1702RT/1702RT_help.html))
- 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](https://bir-cdn.bir.gov.ph/local/pdf/RR%20No.%2011-2018.pdf))
- 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](https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/10/72117))
- BIR Quarterly VAT Return: 25th day of the month following the close of the quarter ([source](https://bir-cdn.bir.gov.ph/BIR/pdf/2550Q%20guidelines%20April%202024_final.pdf))
- BIR Quarterly Percentage Tax Return: 25th day of the month following the close of the quarter ([source](https://bir-cdn.bir.gov.ph/local/pdf/2551Q_%20Jan%202018%20Guide.pdf))
- 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](https://cda.gov.ph/region-3/reminder-letter-on-the-submission-of-mandatory-reports-for-fy-2025/))
- 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](https://www.sss.gov.ph/news-and-updates/sss-reminds-employers-members-of-payment-deadline-for-december-2021-4th-quarter-2021-contributions/))
- BIR Quarterly Expanded Withholding Tax + QAP Alphalist: Last day of the month following the close of the quarter ([source](https://bir-cdn.bir.gov.ph/local/pdf/1601-EQ%20Guide%20January%202019%20ENCS%20rev.pdf))
- BIR Quarterly Final Withholding Tax: Last day of the month following the close of the quarter ([source](https://bir-cdn.bir.gov.ph/local/pdf/1601-FQ%20Sep%202020%20Guide.pdf))
- CSC Statement of Assets, Liabilities and Net Worth (SALN): On or before April 30 of every year (RA 6713, sec. 8(A)(b)) ([source](https://www.lawphil.net/statutes/repacts/ra1989/ra_6713_1989.html))

[Every deadline, filtered by business type](https://philforms.com/deadlines)

- [Deadlines in March](https://philforms.com/deadlines/march)
- [Deadlines in May](https://philforms.com/deadlines/may)
- [What to prepare before you file](https://philforms.com/requirements)

## Forms due in April

- [BIR 1601C: Monthly Remittance Return — Monthly Compensation Withholding Tax](https://philforms.com/fill/bir-1601C)
- [BIR 1702-EX: Annual Income Tax Return for Exempt Corporations and Partnerships — Annual ITR (exempt corporation)](https://philforms.com/fill/bir-1702-ex)
- [PhilHealth Employer’s Remittance Report for PhilHealth Use — PhilHealth Premium Remittance (RF1)](https://philforms.com/fill/philhealth-RF-1)
- [BIR 1700: Annual Income Tax Return for Individuals Earning Purely Compensation Income — Annual ITR (Pure Compensation Earner)](https://philforms.com/fill/bir-1700)
- [BIR 1701: Annual Income Tax Return for Individuals, Estates and Trusts — Annual ITR (Mixed Income / Itemized)](https://philforms.com/fill/bir-1701)
- [BIR 1701A: Annual Income Tax Return for Individuals Earning Income Purely from Business/Profession — Annual ITR (8% Optional / OSD)](https://philforms.com/fill/bir-1701a)
- [BIR 1702-RT: Annual Income Tax Return — Annual ITR (Corporation (Regular Rate))](https://philforms.com/fill/bir-1702-rt)
- [BIR 2307: Certificate of Creditable Tax Withheld at Source — Certificates of creditable tax withheld (2307) to each payee](https://philforms.com/fill/bir-2307)
- [PhilHealth Payment Slip (Household) PhilHealth Slip (Household): Annex — PhilHealth premium for your kasambahay (PhilHealth Payment Slip)](https://philforms.com/fill/philhealth-household-pps)
- [BIR 2550Q: Quarterly Value-Added Tax (VAT) Return — Quarterly VAT Return](https://philforms.com/fill/bir-2550q)
- [BIR 2551Q: Quarterly Percentage Tax Return — Quarterly Percentage Tax Return](https://philforms.com/fill/bir-2551q)
- [CDA: CSF Cooperative Annual Progress Report (CSF CAPR) — Cooperative mandatory reports (CAPR)](https://philforms.com/fill/cda-csf-annual-progress-report)
- [SSS Employer Contributions Payment Return — SSS Contribution Payment (R-5)](https://philforms.com/fill/sss-sssforms-er-contribution-payment)
- [BIR 1601-EQ: Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded) — Quarterly Expanded Withholding Tax + QAP Alphalist](https://philforms.com/fill/bir-1601-EQ)
- [BIR 1601-FQ: Quarterly Remittance Return of Final Income Taxes Withheld — Quarterly Final Withholding Tax](https://philforms.com/fill/bir-1601-FQ)
- [CSC 2025 SALN Form: Sworn Statement of Assets, Liabilities, and Net Worth — Statement of Assets, Liabilities and Net Worth (SALN)](https://philforms.com/fill/csc-saln-2025)

## Other months

- [Deadlines in January](https://philforms.com/deadlines/january)
- [Deadlines in February](https://philforms.com/deadlines/february)
- [Deadlines in March](https://philforms.com/deadlines/march)
- [Deadlines in May](https://philforms.com/deadlines/may)
- [Deadlines in June](https://philforms.com/deadlines/june)
- [Deadlines in July](https://philforms.com/deadlines/july)
- [Deadlines in August](https://philforms.com/deadlines/august)
- [Deadlines in September](https://philforms.com/deadlines/september)
- [Deadlines in October](https://philforms.com/deadlines/october)
- [Deadlines in November](https://philforms.com/deadlines/november)
- [Deadlines in December](https://philforms.com/deadlines/december)

Source: https://philforms.com/deadlines/april