Self-employed people, professionals and mixed-income earners file Form 1701 or 1701A; employees with one employer are covered by substituted filing.
Tax year and deadline
Calendar year; the annual income tax return is due 15 April, with quarterly returns in May, August and November.
Penalties for filing or paying late
Under Section 248(A) of the Tax Code, failing to file a return and pay the tax on time adds a civil penalty of 25% of the amount due; for micro and small taxpayers it is reduced to 10% under Section 45 of Republic Act 11976. Interest accrues on unpaid tax from the due date until it is fully paid, at double the legal interest rate set by the Bangko Sentral ng Pilipinas (Section 249(A), as amended by the TRAIN law), and micro and small taxpayers pay half of that interest. A wilful failure to file a return or pay is also a criminal offence under Section 255: a fine of at least ₱10,000 and imprisonment of one to ten years on conviction.
Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Bureau of Internal Revenue (BIR) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Bureau of Internal Revenue (BIR).