Filing and contribution deadlines in January 2027

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These are the recurring deadlines from the PhilForms deadline calendar that fall in January 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 January 2027
Mon, Jan 11 (rule date Sun, Jan 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, Jan 11 (rule date Sun, Jan 10)Pag-IBIG Membership Contribution (MCRF). Rule: 10th-25th of the month following the applicable month (per employer schedule)
Fri, Jan 15BIR 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
Fri, Jan 15PhilHealth 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.
Wed, Jan 20BIR 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
Wed, Jan 20LGU Business permit renewal and local business tax (mayor's permit) — QC Quezon City Unified Business Permit Application Form. Rule: Within the first 20 days of January, unless the city or municipality extends it by ordinance (RA 7160, sec. 167)
Mon, Jan 25PhilHealth 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, Jan 25BIR Quarterly VAT Return — BIR 2550Q: Quarterly Value-Added Tax (VAT) Return. Rule: 25th day of the month following the close of the quarter
Mon, Jan 25BIR Quarterly Percentage Tax Return — BIR 2551Q: Quarterly Percentage Tax Return. Rule: 25th day of the month following the close of the quarter

Where each rule comes from

  • 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 Monthly Compensation Withholding Tax: 10th day of the month following the applicable month; December taxes on or before January 15 (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 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)
  • LGU Business permit renewal and local business tax (mayor's permit): Within the first 20 days of January, unless the city or municipality extends it by ordinance (RA 7160, sec. 167) (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)

Every deadline, filtered by business type

Forms due in January

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