As we step into April 2025, businesses and individuals alike must stay on top of their tax obligations to avoid penalties and ensure compliance with regulatory requirements. This month is packed with key deadlines for filings, payments, and submissions to various tax authorities. Below is a breakdown of the most critical dates and obligations to keep in mind.
Key Tax Deadlines in April 2025
April 1 (Tuesday)
Filing of the Annual Financial Statement (AFS) with the SEC for Year End (YE) November 30, 2024, by corporations whose securities are not registered under the SRC/RSA.
Filing of AFS for YE November 30, 2024, by securities brokers.
e-Filing and e-Payment/Filing and payment of 1702Q (ITR) for Quarter Ending (QE) January 31, 2025.
Submission of various reports, including attachments to the 1702 (ITR) and books of accounts for different fiscal year-ends.
Payment of RPT (Real Property Tax) first installment for 2025.
April 7 (Monday)
e-Filing and e-Payment/Filing and payment of Documentary Stamp Tax (DST) for March 2025.
April 8 (Tuesday)
e-Submission of sales reports using CRM/POS for businesses with TIN ending in even numbers for March 2025.
April 10 (Thursday)
Filing and payment of 1601-C (WTC) for March 2025 (non-eFPS filers).
e-Filing and e-Payment/Filing and payment of 1600 (VAT/PT withheld) for March 2025.
e-Submission of sales reports using CRM/POS for businesses with TIN ending in odd numbers for March 2025.
Issuance of 2307 (Certificate of VAT/PT withheld) for March 2025.
April 11 (Friday)
e-Filing of 1601-C (WTC) for March 2025 (Group E).
April 14 (Monday)
e-Filing of 1601-C (WTC) for March 2025 (Groups B, C, and D).
Remittance of HDMF contributions for March 2025 (for employers whose names begin with A to D).
April 15 (Tuesday)
Filing with the SEC of the annual report for YE December 31, 2024, for registered corporations.
Filing and payment of 1700, 1701, and 1701A for YE December 31, 2024.
Multiple tax filings and payments, including 1702 and 1707-A (CGT).
Submission of bound loose-leaf books and sworn declarations for new tax exemption recipients.
Remittance of PHIC and HDMF loan payments for March 2025.
April 16 (Wednesday)
Submission to PEZA/BOI of various tax-related documents for registered enterprises.
Remittance of HDMF contributions for March 2025 (for employers whose names begin with E to L).
April 21 (Monday)
Issuance of 2306 (FWT certificate) and 2307 (EWT certificate) for QE March 31, 2025.
Remittance of PHIC contributions for March 2025 (for employers with PEN ending in 5 to 9).
Payment of 2nd installment of local taxes.
April 24 (Thursday)
Remittance of HDMF contributions for March 2025 (for employers whose names begin with M to Q).
April 25 (Friday)
e-Filing and e-Payment/Filing and payment of 2550Q (VAT) and 2551Q (PT) for QE March 31, 2025.
Submission of SLSP for QE March 31, 2025.
April 28 (Monday)
Filing of SEC AFS for YE December 31, 2024, by corporations with license numbers ending in 1 and 2.
April 29 (Tuesday)
e-Filing and e-Payment/Filing and payment of 1702Q (ITR) for QE February 28, 2025.
Submission of SAWT for QE February 28, 2025.
April 30 (Wednesday)
Filing of AFS with SEC for YE December 31, 2024 (non-registered securities).
e-Filing and e-Payment/Filing and payment of various tax forms (1601-EQ, 1601-FQ, 1602Q, 1603Q).
Submission of RFC, inventory lists, SLSP, and other tax-related documents.
Remittance of SSS contributions and loan payments for March 2025.
Remittance of HDMF contributions for March 2025 (for employers whose names begin with R to Z or numerals).
Final Thoughts
April is a busy month for tax compliance, with multiple filing, payment, and remittance deadlines. To avoid penalties, businesses and individuals should prepare their documents in advance and ensure timely submissions. Staying organized and leveraging electronic filing and payment options can help streamline tax obligations.
Mark these dates on your calendar and stay ahead of your tax responsibilities for a smooth and compliant financial year.
For further details, always consult with a tax professional or visit the official tax authority’s website.