Negosyo Kit
KALENDARYO 2027 · DOWNLOAD .ICS

Your negosyo's year, deadline by deadline

A sole proprietor's year has a fixed rhythm: renew permits in the first 20 days of January, file BIR returns every quarter and the annual return by 15 April. Dates below are for 2027. Dates follow the rules stated by BIR and RA 7160. If a date falls on a weekend or holiday, or your city extends a local deadline, check the agency's or city's advisory for the actual due date.

Windows show as multi-day events with a separate last-day reminder; each event says who it applies to and links its source.

DateWhat to doWho
January 1–20Renew your mayor's permit and pay local business taxes
Many cities extend this; see your city page.		Every business with a business permit
January 25File and pay quarterly percentage tax (BIR Form 2551Q) for October to DecemberNon-VAT businesses not on the 8% option
February 28Pay your community tax (cedula) without interestIndividuals and corporations
April 15File the annual income tax return (see which BIR form applies to you)Sole proprietors
April 25Percentage tax 2551Q for January to MarchNon-VAT businesses not on the 8% option
May 15Quarterly income tax return 1701Q for January to MarchSole proprietors
July 25Percentage tax 2551Q for April to JuneNon-VAT businesses not on the 8% option
August 15Quarterly income tax return 1701Q for April to JuneSole proprietors
October 25Percentage tax 2551Q for July to SeptemberNon-VAT businesses not on the 8% option
November 15Quarterly income tax return 1701Q for July to SeptemberSole proprietors
December all monthGather renewal papers: last year's permit, gross sales declaration, barangay clearanceEvery business
Rules from RA 7160 (local taxes and the cedula) and BIR's filing pages, checked 13 November 2026. Your city may extend the January deadline: see deadlines by city.

VAT-registered businesses and corporations have more returns than this. This calendar covers non-VAT sole proprietors, the most common small business. The full BIR calendar explained.