October is a busy month for tax compliance, and missing a cutoff can create avoidable penalties, cash flow stress, and admin backlogs. The key returns to watch are the monthly compensation withholding for September, quarterly VAT and Percentage Tax for Q3, and the quarterly expanded withholding return toward month-end. The smartest approach is to set internal deadlines a couple of days before official cutoffs, reconcile certificates and ledgers early, and file ahead of peak traffic to avoid system slowdowns.
This month centers on preparing Q3 filings while clearing September payroll withholding on time. eFPS filers typically follow staggered group schedules, while non-eFPS taxpayers follow fixed dates. Plan reconciliations for VAT schedules, Percentage Tax, and Expanded Withholding together, and align certificate issuance to avoid last-minute mismatches. Where a due date falls on a weekend or holiday, expect it to move to the next working day as a standard practice.
Table of Contents
Philippines Tax Calendar for October 2025
| Date or window | What’s due | Period covered | Notes |
|---|---|---|---|
| Oct 6, 2025 | Documentary Stamp Tax (Form 2000) filing/payment | September 2025 | Early-month DST settlement typically prepared alongside sales reports. |
| Oct 8–15, 2025 | 1601-C filing/payment (Withholding on Compensation) | September 2025 | Non-eFPS target around Oct 10; eFPS filers observe staggered group dates. |
| Around Oct 20, 2025 | Issuance of certificates (e.g., 2306/2307) | Q3 2025 | Time certificate issuance to support VAT/EWT quarter filings. |
| Oct 23–25, 2025 | 2550Q and 2551Q filing/payment | Q3 2025 | Quarter ended Sep 30; many teams target Oct 23 as an internal buffer. |
| Oct 27–30, 2025 | 1601-EQ filing/payment (Quarterly EWT) | Q3 2025 | Due by Oct 30; set Oct 28 as a working internal deadline. |
| Throughout October | e-submissions (SLSPI/SAWT as applicable) | As applicable | LTS/eFPS entities follow e-lane requirements and calendars. |
What to Prioritize this Month
- VAT and Percentage Tax quarter filings are due around Oct 25 for the period ending September 30; aim to complete working papers by Oct 23 to reduce stress and system congestion.
- Employers must complete September payroll withholding via 1601-C in the first half of October; follow eFPS staggering and clear e-payments once filed.
- Withholding agents should prepare the quarterly expanded withholding return (1601-EQ) for July–September and close it out by Oct 30, with certificates and reconciliations finished a couple of days earlier.
eFPS Staggering and Practical Timing
- Expect staggered e-filing windows by group for monthly returns like 1601-C, followed by e-payment for all eFPS filers.
- For quarterly returns (2550Q, 2551Q, 1601-EQ), use two–three day internal buffers to finalize attachments, cross-check ledgers, and manage bandwidth issues close to the due date.
What to Reconcile Before Filing
- 2550Q (VAT): Match output VAT and input VAT with books; ensure schedules of sales and purchases are aligned with any SLSP-ready data and support.
- 2551Q (Percentage Tax): File even on nil activity when registered and active; confirm revenue classifications and exemptions are correctly applied.
- 1601-C and 1601-EQ: Tie totals to payroll or vendor ledgers and ensure 2306/2307 certificates and remittance proofs are consistent with return figures.
A Practical Weekly Cadence for October
- Week 1–2: Close payroll and file 1601-C for September; non-eFPS around Oct 10, eFPS on grouped staggered dates.
- Week 3–4: Finalize Q3 VAT and Percentage Tax working papers; file around Oct 23 to comfortably beat the Oct 25 rush.
- Final days: Prepare and file 1601-EQ by Oct 30; use Oct 28 as an internal cutover for certificates, attachments, and review.
Tips to Avoid Penalties
- Set internal deadlines two business days ahead of official dates.
- Keep a parallel tracker for non-tax filings (e.g., SEC or investment promotion agencies) that may hit in October to avoid resourcing conflicts.
- Pre-validate attachments (SLSP, SAWT, certificate lists) and ensure access to e-filing portals is tested before cutoffs.
FAQs about Philippines Tax Calendar for October 2025
What happens if a deadline falls on a holiday or weekend?
Deadlines typically move to the next working day; plan ahead anyway to avoid last-minute changes.
When are Q3 VAT and Percentage Tax due in October 2025?
They are targeted around Oct 25 for the quarter ending Sep 30, with many teams using Oct 23 as a practical internal deadline.
When is the 1601-C due for September payroll withholding?
Non-eFPS taxpayers generally complete around Oct 10; eFPS filers follow group-based staggering in the following days and then settle e-payments.
What about the 1601-EQ for Q3?
Due by Oct 30, with a recommended internal cutover around Oct 28 to complete certificates and reconciliations without rushing.
