Understanding the April 15 BIR Income Tax Return Deadline in the Philippines
A comprehensive legal guide for taxpayers and practitioners (updated as of April 25 2025)
1. Statutory Basis for the Deadline
| Provision | Key Text | Effect |
|---|---|---|
| §51(A)(1), National Internal Revenue Code (NIRC), as amended | “Every individual subject to income tax shall file a return… on or before the fifteenth (15th) day of April…” | Fixes 15 April as the annual filing/payment deadline for calendar-year individual taxpayers. |
| §76 & §77, NIRC | Require corporations, partnerships & other non-individuals to file final returns “on or before the fifteenth (15th) day of the fourth (4th) month” after the close of the taxable year. | For entities on a calendar year (ending 31 December) this also falls on 15 April. |
| §4, NIRC (Commissioner’s power) | Empowers the BIR Commissioner to extend deadlines via revenue issuances “in meritorious cases,” e.g., natural disasters or public health emergencies. |
Historical note. The April 15 date was first fixed in Philippine law by Act 2833 (1919) and retained when the NIRC was codified in 1939—mirroring the U.S. tax deadline during the American colonial period.
2. Who Must File on or Before 15 April
Individuals on a calendar taxable year:
- Pure compensation earners not qualified for substituted filing.
- Self-employed and/or professionals (including those under 8 % optional tax).
- Mixed-income earners.
- Estates & trusts terminating on 31 December.
Domestic corporations, partnerships, cooperatives, and resident foreign corporations whose fiscal year ends 31 December (Forms 1702-RT/EX/MX).
Non-resident aliens engaged in trade/business in the Philippines on a calendar year.
Exemptions: Barangay Micro Business Enterprises (RA 9178), PEZA-registered enterprises enjoying an ITH holiday, etc., need not file the normal ITR during the exemption period but must submit an Annual Information Return.
3. Return Forms Affected
| Form | Taxpayer Class | Electronic Equivalent |
|---|---|---|
| 1700 | Individuals earning purely compensation income | eBIRForms Package v7.9. |
| 1701 | Individuals with business/professional income graduated rates | eFPS or eBIRForms. |
| 1701A | Individuals under 8 % option / purely business graduated w/o other income | eBIRForms. |
| 1702-RT | Regular corporate taxpayers | eFPS (mandatory) |
| 1702-EX | Tax-exempt entities | eFPS optional |
| 1702-MX | Mixed-income activities (partly PEZA/BOI, partly regular) | eFPS |
Quarterly returns (1701Q, 1702Q) are not due on 15 April; their deadlines fall on the 45th or 60th day after each quarter.
4. Modes of Filing & Payment
- eFPS (Electronic Filing & Payment System) – mandatory for “covered” taxpayers under RR 9-2001, amended by RR 1-2020 (e.g., Top 20,000 corporations, taxpayers under LTS, those with VAT of ≥ ₱100 M, etc.).
- eBIRForms – downloadable platform; upload returns via BIR portal and pay through:
- Authorized Agent Banks (AABs)
- eGov Pay, PESONet, GCash, Maya, BPI, UnionBank, LandBank, DBP, etc.
- Manual filing – allowed only when (a) system downtime is officially announced, or (b) the taxpayer qualifies for optional manual filing per RMC 16-2020. Manual returns must be stamped “Received” by the RDO or AAB.
- Post-dated checks – not acceptable. Payments must be good funds on or before 15 April.
5. Attachments & Documentary Requirements
| Attachment | When Required | Submission Mode |
|---|---|---|
| Audited Financial Statements (AFS) | Gross sales/receipts > ₱3 M or mandated by other laws | Stapled to printed return or uploaded as PDF via eAFS portal. |
| BIR Form 2316 | For employees claiming tax credits | Hard copy or eAFS upload. |
| BIR Form 2307 / 2306 | For creditable/final withholding taxes | As above. |
| Statement of Management Responsibility | If AFS attached | Same medium as AFS. |
6. When the Deadline Falls on a Weekend or Holiday
Per §1, Civil Code and BIR practice, the deadline moves to the next working day.
Example: 15 April 2023 (Saturday) → filing accepted until Monday, 17 April 2023.
7. Extensions & Force Majeure Relief
The BIR has repeatedly exercised §4 powers to extend the deadline, e.g.:
| Year | Instrument | New Due Date | Trigger |
|---|---|---|---|
| 2020 | RMC 42-2020 | 14 June 2020 | COVID-19 lockdowns |
| 2022 | RMC 21-2022 | 18 April 2022 | Holy Week processing delays |
| 2024 | RMC 30-2024 | 16 April 2024 | Nationwide systems outage |
No automatic extension exists; wait for an official Revenue Regulation (RR) or Revenue Memorandum Circular (RMC). Taxpayers who pre-pay during an extension avoid interest on the extended period.
8. Penalties for Late Filing/Payment
| Violation | Surcharge | Interest (Sec. 249) | Compromise Penalty |
|---|---|---|---|
| Late filing or payment | 25 % of tax due | 12 % p.a. (rev’d by TRAIN, previously 20 %) | ₱1,000–₱50,000 † |
| Willful neglect / false return | 50 % | 12 % p.a. | Up to ₱50,000 † |
| No return filed | Treated as false return (50 %) | 12 % p.a. | Criminal action possible |
† Per BIR Schedule of Compromise Penalties (RMO 7-2015).
9. Substituted Filing for Pure Compensation Earners
If the employer has:
- correctly withheld the entire tax,
- issued BIR Form 2316 on or before 31 January, and
- submitted the 2316s to the BIR on or before 28 February,
then the employee need not file Form 1700. (NIRC §51(A)(2), RMC 1-2014).
Situations negating substituted filing—resignation before year-end, concurrent employers, or additional income.
10. Calendar vs Fiscal-Year Entities
| Entity Type | Deadline Formula | Illustration |
|---|---|---|
| Calendar-year corporation | 15th day of 4th month → 15 April | FY ends 31 Dec 2024 → file 15 Apr 2025 |
| Fiscal-year corporation | Same formula | FY ends 30 Jun 2024 → file 15 Oct 2024 |
Thus April 15 is only universal for calendar-year taxpayers.
11. Amendments, Tentative Returns & Refunds
- Amended returns may be filed within three (3) years from the original deadline without penalty if the additional tax, if any, is paid upon filing (§203, §204).
- Tentative returns are no longer recognized; taxpayers unable to compute exact liability must still file and pay the best estimate, then amend.
- Over-payment may be (a) refunded, or (b) carried over (“excess credit”) to next year—irrevocable once option is chosen (§76).
12. Overseas & OFW Filers
- Use eFPS/eBIRForms to avoid courier delays.
- Philippine time (UTC+8) governs the deadline. Returns e-filed 15 April 23:59 PHT are timely even if local time abroad is earlier/later.
- For manual filers, Air-21/PhilPost postmark dated on or before 15 April is deemed filed on time (RR 11-2007).
13. Books of Accounts & Record-Retention
- Books must be updated through 31 December and preserved for ten (10) years, with the last five (5) years in original hard copy (RR 5-2014).
- Electronic bookkeeping systems require BIR Computerized Accounting System (CAS) permit or Loose-Leaf permit.
14. Confidentiality & Data Privacy
Taxpayer information in returns is confidential (§270, NIRC).
Exceptions: written waiver, congressional inquiry, foreign tax-information exchange under a tax treaty, or a court order. Unlawful disclosure punishable by 1-5 years imprisonment and fine of ₱50 000–₱100 000.
15. Jurisprudence & Administrative Rulings
| Case / Ruling | G.R. No. / RMC | Ruling |
|---|---|---|
| CIR v. Team (Phils.) Energy Corp. (24 Aug 2020) | G.R. 205970 | Reiterated that “15th day” requirement is mandatory; discretionary extensions must be explicit. |
| CIR v. Primetown (G.R. 162155, 2009) | — | Failure to file on deadline starts prescriptive period for assessment only when the return is filed. |
| RMC 57-2023 | — | Clarified eAFS submission replaces physical attachments for electronically filed returns. |
16. Practical Compliance Checklist
- Reconcile books, ledgers & withholding taxes no later than 31 March.
- Generate/validate forms on latest eBIRForms package (currently v7.9.4).
- Attach digital copies of AFS & BIR Forms 2307/2316 via eAFS.
- File and pay via eFPS/eBIRForms before 15 April 23:59 PHT.
- Secure confirmation email and keep soft & hard copies for ten years.
- Upload attachments within 15 days after e-filing if system issues prevent same-day upload (RMC 49-2020).
- Calendar reminders for possible BIR downtime—file early.
17. Conclusion
April 15 remains a hard statutory deadline for the vast majority of Philippine taxpayers operating on the calendar year. While the Bureau of Internal Revenue has repeatedly shown flexibility by issuing extensions in emergencies, compliance officers should regard such relief as exceptional. Timely, accurate filing—supported by electronic platforms, complete attachments, and diligent record-keeping—avoids the steep surcharges, interest, and compromise penalties mandated by law. In short: treat April 15 not as a target but as the last possible day, and aim to file well ahead of it.