MUM Tax and Accounting Services

Pinalawig natin ang deadline ng filing ng 2025 Annual Income Tax Returns mula April 15 hanggang May 15, 2026. Mas may oras ang bawat taxpayer na makapag-file nang maayos, kasama ang lahat ng kailangang dokumento, at walang ipapataw na penalties.

Maaaring mag-file at magbayad sa pamamagitan ng BIR electronic platforms, o sa mga Authorized Agent Banks.

Ginawa natin ito para mas magaan ang pagbabayad ng bawat Pilipino, lalo na sa panahong ramdam ang pagtaas ng presyo ng langis. Tuloy-tuloy ang ating ginagawa para maibsan ang bigat sa araw-araw na buhay ng ating mga kababayan.

REMINDER: BIR Tax Deadline (March 30, 2026, Monday)

SUBMISSION

*Proof of eFiled BIR Form 1702 - RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS).
Fiscal Year ending November 30, 2025
*Soft Copies of Inventory List and Schedules stored and saved in DVD-R/USB properly labeled together with Notarized Sworn Declaration. Fiscal Year ending February 28, 2026
e-SUBMISSION

Quarterly

*Summary Sales/Purchases/Importations List by a of VAT Registered Taxpayers - eFPS Filers. Fiscal Quarter ending February 28, 2026
ONLINE REGISTRATION (thru ORUS)
*Computerized Books of Accounts and Other Accounting Records. Fiscal Year ending February 28, 2026

REMINDER: BIR Tax Deadline (March 25, 2026, Wednesday)

SUBMISSION

Quarterly Summary Lists of Sales/Purchases/Importations Registered Taxpayers -by a VAT Non-eFPS Filers. Quarter ending February 28, 2026 Fiscal
Sworn Statement of Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products, To***co Products and Sweetened Beverage Products. Fiscal Quarter ending February 28, 2026

e-FILING & PAYMENT (Online/Manual)

BIR Form 2550Q (Quarterly Value-Added Tax Return) - eFPS & Non-eFPS Filers. Fiscal Quarter ending February 28, 2026
BIR Form 2551Q (Quarterly Percentage Tax Return) - eFPS & Non-eFPS Filers. Fiscal Quarter ending February 28, 2026
BIR Form 2550-DS (Value-Added Tax (VAT) Return for Nonresident Digital Service Provider). Fiscal Quarter ending February 28, 2026

REMINDER: BIR Tax Deadline (March 10, 2026, Tuesday)

SUBMISSION
List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT made by each buyer appearing in the List by a Sugar Cooperative. Month of February 2026
Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill. Month of February 2026

e-SUBMISSION
Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number. Month of February 2026

eFILING & PAYMENT/REMITTANCE (Online/Manual)
BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals. Month of February 2026

e-FILING & e-PAYMENT/REMITTANCE
BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) National Government Agencies (NGAS). Month of February 2026

eFILING & PAYMENT (Online/Manual)
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) February 2026 Non-eFPS Filers. Month of February 2026

BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed. Month of February 2026

BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) - eFPS & Non-eFPS Filers. Month of February 2026

BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt). Month of February 2026

BIR Form 0620 (Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit Account) - eFPS & Non-eFPS Filers. Month of February 2026

REMINDER: BIR Tax Deadline (March 5, 2026, Thursday)

SUBMISSION

Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC).
Month of February 2026

e-FILING & PAYMENT (Online/Manual)

BIR Form 2000 (Monthly Documentary Stamp Tax Month of February 2026 Declaration/Return).
BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One-Time Transactions). Month of February 2026

REMINDER: BIR Tax Deadline (March 2, 2026, Monday)

ONLINE REGISTRATION (Thru ORUS)

Computerized Books of Accounts and Other Accounting Records. Calendar Year ending January 31, 2026

SUBMISSION

Soft copies of the Inventory List and Schedules stored and saved in DVD-R/USB properly labeled together with Notarized Sworn Declaration. Fiscal Year ending January 31, 2026
Proof of eFiled BIR Form 1702 - RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS). Fiscal Year ending October 31, 2025

e-SUBMISSION

Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers - eFPS Filers. Fiscal Quarter ending January 31, 2026

REMINDER: BIR Tax Deadline (February 25, 2026, Wednesday)Z

SUBMISSION

Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers. Non-eFPS Filers- Fiscal Quarter ending January 31, 2026
Sworn Statement of Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products, To***co Products and Sweetened Beverage Products Fiscal Quarter ending January 31, 2026 -

e-FILING & PAYMENT (Online/Manual)

BIR Form 2550Q (Quarterly Value-Added Tax Return). eFPS & Non-eFPS Filers - Fiscal Quarter ending January 31, 2026
BIR Form 2551Q (Quarterly Percentage Tax Return). eFPS & Non-eFPS Filers - Fiscal Quarter ending January 31, 2026
BIR Form 2550-DS (Value-Added Tax (VAT) Return for Nonresident Digital Service Provider). Fiscal Quarter ending January 31, 2026

New OPC compliance guidelines from the Securities and Exchange Commission

📣 𝗦𝗘𝗖 𝗜𝘀𝘀𝘂𝗲𝘀 𝗡𝗲𝘄 𝗚𝘂𝗶𝗱𝗲𝗹𝗶𝗻𝗲𝘀 𝗼𝗻 𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 𝗥𝗲𝗾𝘂𝗶𝗿𝗲𝗺𝗲𝗻𝘁𝘀 𝗳𝗼𝗿 𝗢𝗻𝗲 𝗣𝗲𝗿𝘀𝗼𝗻 𝗖𝗼𝗿𝗽𝗼𝗿𝗮𝘁𝗶𝗼𝗻𝘀

The Securities and Exchange Commission has released Memorandum Circular No. 10, series of 2026, providing updated guidelines on reportorial compliance and the scale of penalties to ensure uniform monitoring and enforcement.

These guidelines aim to strengthen compliance standards and support transparency under the Revised Corporation Code.

🔗 Read the full Memorandum Circular here: https://www.sec.gov.ph/mc-2026/sec-mc-no-10-series-of-2026/

REMINDER: BIR Tax Deadline (February 10, 2026, Tuesday)

SUBMISSION

List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT made by each buyer appearing in the List by a Sugar Cooperative. Month of January 2026
Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill. Month of January 2026

e-SUBMISSION

Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number. Month of January 2025
e-FILING & PAYMENT/REMITTANCE (Online/Manual)
BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals. Month of January 2026

REMINDER: BIR Tax Deadline (January 30, 2026, Friday)

SUBMISSION
Proof of e-Filed BIR Form 1702-RT/1702-EX/1702-MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS). Fiscal Year ending September 30, 2025
Soft Copies of Inventory List and Schedules stored and saved in DVD-R/USB properly labeled together with a Notarized Sworn Declaration. Calendar Year ending December 31, 2025

e-SUBMISSION
Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers - eFPS Filers. For the Quarter ending December 31, 2025

ONLINE REGISTRATION (thru ORUS)
Computerized Books of Accounts and Other Accounting Records. Calendar Year ending December 31, 2025

REMINDER: BIR Tax Deadline (January 15, 2026, Thursday)

REGISTRATION ( Online thru ORUS or Manual)
Permanently Bound Loose-Leaf Books of Accounts/Invoices and Other Accounting Records. Calendar Year ending December 31, 2025

SUBMISSION
Notarized Income Payee’s Sworn Declaration of Gross Sales with required attachments of Individuals to the Payor or Withholding Agent. Calendar Year 2026
List of Medical Practitioners. For the Quarter ending December 31, 2025
Quarterly List (with Monthly Breakdown) of Contractors of Gov’t. Contracts entered into by the Provinces/Cities/Municipalities/Barangays. For the Quarter ending December 31, 2025

e-FILING & PAYMENT (Online/Manual)
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - Non-eFPS Filers. Month of December 2025
BIR Form 2200-M (Excise Tax Return for Mineral Products). For the Quarter ending December 31, 2025
BIR Form 1702–RT/1702-EX/1702-MX. Fiscal Year ending September 30, 2025
BIR Form 1707-A (Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) – by Corporate Taxpayers. Fiscal Year ending September 30, 2025

e-FILING
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - eFPS Filers under Group A. Month of December 2025
e-FILING & e-PAYMENT/REMITTANCE
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - National Government Agencies (NGAs). Month of December 2025