What Annual BIR, SEC, and LGU Requirements Do Corporations and Partnerships Need to Meet? A Practical Compliance Calendar

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What Annual BIR, SEC, and LGU Requirements Do Corporations and Partnerships Need to Meet? A Practical Compliance Calendar

A once-a-year BIR, SEC, and LGU calendar for Philippine corporations and SEC-registered partnerships — who files the GIS, who files only the AFS, and the usual due dates.

Last updated: November 6, 2026 · BGB Services Group Inc.

Looking for sole props and individuals?

This guide is for SEC-registered corporations (including One Person Corporations) and partnerships registered with the Commission. If you are a sole proprietor, a self-employed professional, or another individual who is not SEC-registered, use the companion calendar for sole proprietors and individuals.

Quick answer

Who this is for

  • SEC-registered corporations (stock, non-stock, and One Person Corporations): BIR + SEC (AFS and a GIS) + LGU.
  • SEC-registered partnerships: BIR + SEC AFS + LGU. Partnerships generally file financial statements through eFAST; they do not file a General Information Sheet — GIS rules in SEC MC No. 9, s. 2026 are framed for corporations (and foreign corporations, from the anniversary of their license).
  • VAT-registered and non-VAT entities: your Certificate of Registration still determines your tax types, which can affect annual forms and attachments. Periodic VAT or percentage-tax returns are not in this calendar.
  • Employers and other withholding agents: annual information returns (Forms 1604-C, 1604-E, and 1604-F) and Form 2316 for employees.
  • Businesses that keep inventory: the year-end inventory list due 30 days after year-end.

This calendar does not replace your Certificate of Registration

Your BIR Form 2303 lists the tax types you must file. A trading company, a professional partnership, a non-stock NGO, and a one-person corporation will not have the same stack. This article covers only annual or once-a-year BIR, SEC, and LGU items — not monthly or quarterly tax filings, and not SSS, PhilHealth, or Pag-IBIG contribution reports.

How to read this calendar

  • Only annual items are listed. Monthly and quarterly BIR deadlines (VAT, percentage tax, withholding remittances, quarterly income tax, and similar) are left out on purpose.
  • Dates are statutory or “typical,” not automatically adjusted for 2027 holidays except where we flag a specific upcoming weekend (January 30 and 31 and February 28, 2027).
  • Fiscal-year taxpayers count many BIR and SEC deadlines from their own year-end, not from December 31.
  • LGU rules vary. Metro Manila and most cities still cluster renewal in January; some renew on the permit’s anniversary. Always check your LGU.

The year at a glance

For a calendar-year corporation or SEC-registered partnership, the once-a-year rhythm usually looks like this. Skip any row that does not match your registrations.

WhenWhatWho it usually applies to
January (typically the 20th)Mayor’s / business permit renewal, local business tax, and the usual supporting stack: barangay clearance, Fire Safety Inspection Certificate, sanitary permit, and copies of occupancy or zoning clearances if your LGU asks. A current community tax certificate is often requested at the same window. This is a typical pattern — check your city or municipality.Every operating business with an LGU permit
January 15Payee’s sworn declaration of gross receipts (Annex B-1, B-2, or B-3) to each payor, so the lower expanded withholding rate can apply.Qualified smaller entities billing withholding agents
January 15 (commonly)Bound loose-leaf books of accounts submitted / registered (ordinary calendar date; confirm each year’s BIR circular and ORUS).Taxpayers using permitted loose-leaf books
January 30Year-end inventory list (30 days after year-end). Computerized books of accounts are also commonly due this date. January 30, 2027 is a Saturday — file a few working days early.Businesses that keep inventory; CAS/CBA users
January 31Forms 1604-C and 1604-F with alphalists; Form 2316 issued to employees; payor’s Annex C sworn declaration. January 31, 2027 is a Sunday.Employers and withholding agents
Not later than the last day of FebruaryCommunity tax certificate (cedula). The tax accrues on January 1 and must be paid not later than the last day of February (Local Government Code, Sec. 161). Many entities obtain it in January because the LGU asks for it at permit renewal.Juridical persons (and individuals) required to pay community tax
February 28Employer submits Annex F of RR No. 11-2018 (certified list of employees qualified for substituted filing) and scanned, signed Form 2316 copies for those employees. February 28, 2027 is a Sunday — file a few working days early.Employers with employees under substituted filing
March 1Form 1604-E (annual information return of expanded withholding) with the annual alphalist of payees.Expanded-withholding agents
April 15Annual income tax return for the previous calendar year, on the correct form (1702-RT, 1702-EX, or 1702-MX), with required attachments (including AFS via eAFS when an audit is required). Fiscal-year entities use the 15th day of the fourth month after their own year-end.Corporations and business partnerships; GPPs file an information return and partners file 1701 or 1701A
After year-end (SEC AFS)Financial statements filed through eFAST. For a year-end other than December 31, within 120 calendar days after year-end. For December 31 year-ends, follow that year’s SEC circular (in 2026 it was May 29 for FY 2025).SEC-registered corporations and SEC-registered partnerships
Within 30 days of your annual meetingGeneral Information Sheet (GIS) through eFAST.SEC-registered stock and non-stock corporations (and foreign corporations, from their license anniversary) — not partnerships

BIR: the annual cluster

Annual income tax return

Corporations file the final or adjustment return on or before the 15th day of the fourth month after the taxable year closes (NIRC Sec. 77(B) — April 15 if you use a calendar year). Pick the 1702 variant that matches how the entity is taxed:

FormWho it is for
1702-RTCorporations, business partnerships, and other non-individuals subject only to the regular income tax rate.
1702-EXCorporations, partnerships, and other non-individuals that are tax-exempt under the Tax Code or special laws and have no other taxable income.
1702-MXCorporations, partnerships, and other non-individuals with mixed income subject to multiple rates, or with income subject to a special or preferential rate.

Partnerships: a business partnership (not a general professional partnership) is generally taxed like a corporation and files a 1702-series return (BIR Form 1702-RT instructions cover “corporation, partnership and other non-individual” taxpayers). A general professional partnership is not itself subject to income tax (NIRC Sec. 26); it files an annual information return of its income under Sec. 55 — commonly Form 1702-EX — and each partner reports their distributive share on Form 1701 or 1701A. The partner’s own individual calendar is in the companion guide for sole proprietors and individuals.

Attach required schedules and, when you claim creditable tax withheld, the Summary Alphalist of Withholding Taxes (SAWT) together with the related BIR Form 2307s. When Section 232 applies, upload audited financial statements through the BIR eAFS system (eafs.bir.gov.ph) around the same time as the return, then keep the Transaction Reference Number for your later SEC eFAST filing. If you have related-party transactions that meet the thresholds under RR No. 34-2020, attach BIR Form 1709 (and any required transfer-pricing documentation) as well.

Annual withholding information returns and certificates

FormUsual deadline
1604-C and 1604-F, with alphalists; 2316 issued to employeesJanuary 31 following the calendar year.
Annex F of RR No. 11-2018 (certified list of employees qualified for substituted filing) and scanned, signed 2316 copies for those employees, submitted to the BIRFebruary 28. February 28, 2027 is a Sunday — file a few working days early.
1604-E, with the annual alphalist of payeesMarch 1.

Payees who want the lower expanded withholding rate must give each payor a sworn declaration of gross receipts by January 15 (or before the first payment). Payors file Annex C with their list of payees by January 31. That process has its own deeper guide; this calendar only flags the dates.

Separately, employers with employees under substituted filing submit Annex F and the scanned Form 2316s by February 28 (RR No. 16-2021; RMC Nos. 117-2021 and 29-2024).

Form 1604-E (annual information return of expanded withholding), with the annual alphalist of payees, is due on or before March 1.

Inventory, books, AFS, and registration updates

  • Inventory list: not later than 30 days after the close of the taxable year (January 30 for a calendar year), in the formats under RMC No. 57-2015 as amended by RMC No. 8-2023. For calendar year 2026 that is January 30, 2027, a Saturday — we recommend filing by Friday, January 29.
  • Books of accounts: keep registered books. Manual bound books are generally registered when the previous volume is exhausted, not automatically every January. Under the ordinary ORUS calendar (RMC No. 3-2023, as recited again in RMC No. 4-2026), permanently bound loose-leaf books are due around January 15 and computerized books of accounts around January 30. RMC No. 4-2026 then extended that 2026 cycle only — to January 31, 2026 (loose-leaf) and February 17, 2026 (computerized books) — because of ORUS issues. Treat the extension as one-year and confirm the circular that will apply in January 2027 rather than assuming it repeats.
  • Audited financial statements for BIR: required when Section 232 of the Tax Code applies (gross annual sales, earnings, receipts, or output exceeding ₱3,000,000). Upload through eAFS and use the confirmation (Transaction Reference Number) when you later file with the SEC.
  • Certificate of Registration updates: not an annual January ritual. Update your RDO when you change address, tax types, lines of business, or branches. The old ₱500 annual registration fee is gone (RA 11976; RMC No. 14-2024).
  • Documentary stamp tax: there is no separate annual DST return for ordinary SMBs. Form 2000 is filed when a taxable document is issued (transaction-driven), not on this once-a-year calendar.

SEC: AFS, GIS, and the corporation vs partnership split

SEC filings are for SEC-registered entities. Stock corporations, non-stock corporations, and One Person Corporations file financial statements and (for corporations) a GIS. Partnerships registered with the Commission generally file financial statements through eFAST, but not a GIS.

RequirementUsual deadlineNotes
Audited or unaudited financial statements (eFAST)For a year-end other than December 31: within 120 calendar days after year-end. For December 31 year-ends, follow that year’s SEC memorandum circular (SEC MC No. 9, s. 2026 set May 29, 2026 for fiscal years ending December 31, 2025). If no special circular applied, 120 days after December 31 would fall on about April 30. Listed and public companies: within 105 days, attached to SEC Form 17-A.File only through eFAST. The AFS (other than consolidated statements) should be BIR-received or accompanied by the eAFS Transaction Reference Number. Under SEC MC No. 4, s. 2026, stock and non-stock corporations with total assets or total liabilities of more than ₱3,000,000 file audited statements; those at or below that threshold generally file unaudited statements with a sworn Statement of Management’s Responsibility. Covered SRC Rule 68 groups still need an audit regardless of size. SEC-registered partnerships generally file AFS through eFAST as well; MC No. 4, s. 2026’s audit threshold is written for stock and non-stock corporations, so partnerships should confirm the audit rule that applies to them.
General Information Sheet (GIS)Within 30 calendar days from the actual annual stockholders’ meeting (stock corporations) or members’ meeting (non-stock corporations). Foreign corporations: within 30 days from the anniversary of their SEC license.If the bylaws do not fix a meeting date, the Revised Corporation Code allows the board to set the annual stockholders’ meeting on any date after April 15 (Sec. 50). The GIS includes beneficial-ownership information (SEC MC No. 17, s. 2018, as amended). File an updated GIS when officers, stockholders, or beneficial owners change — do not wait for next year’s meeting. Late eFAST filings after the applicable deadline are subject to SEC penalties. Partnerships registered with the SEC generally do not file a GIS; the GIS timetable in MC No. 9, s. 2026 is framed for corporations.
OPC — Appointment of OfficersWithin 15 days from issuance of the Certificate of Incorporation, or within 5 days from a change (SEC MC No. 9, s. 2026, Sec. 6, citing MC No. 7, s. 2019).This is in addition to the OPC’s financial-statement filing. Confirm on eFAST whether an annual GIS is also listed for your OPC before you skip it.

Engage the auditor before year-end

The BIR AFS generally travels with the April 15 annual return; the SEC filing comes after that, because the Commission wants the BIR-received copy or eAFS confirmation. Waiting until March to appoint an auditor is how filings run late. Our earlier guide walks through the SEC and BIR audit tests and what to put in the engagement letter.

LGU: business permit and the typical clearance stack

The stack in this section is typical — always check your city or municipality’s BPLO checklist and revenue code. Under the Local Government Code, local taxes, fees, and charges accrue on January 1 and are generally paid within the first 20 days of January (Secs. 166–167). That is why most cities and municipalities — including the common Metro Manila pattern — treat January 20 as the annual business permit renewal deadline. Your 2027 local business tax is typically computed on your 2026 gross sales or receipts, so the figure you declare should match your books and your BIR returns. Some LGUs allow the tax itself to be paid in installments; the permit is still typically renewed once a year.

The sanggunian may extend the deadline without surcharge for up to six months. RA 11032 also allows an LGU to make the permit valid for one year from the date of issue, so some cities renew on the anniversary printed on the permit rather than every January. Check your own revenue code and BPLO notice; do not assume Manila’s calendar is yours.

Typical itemWhat it isWhen (common pattern)
Mayor’s / business permitThe city’s or municipality’s license to operate, usually processed at the BPLO or a January Business One-Stop ShopTypically the first 20 days of January
Local business tax and regulatory feesBusiness tax (usually on prior-year gross sales), plus garbage, signage, and similar local chargesSame January renewal window (some LGUs allow the tax to be paid in installments)
Barangay clearance / barangay business clearanceClearance from the barangay where the business is located. Under RA 11032, some cities collect this at city hall and remit the barangay’s share.Gathered for the renewal filing; timing follows your barangay or city one-stop shop
Fire Safety Inspection Certificate (FSIC)Bureau of Fire Protection clearance under the Fire Code (RA 9514)As your LGU and BFP require before the permit is released
Sanitary permit / health clearanceCity or municipal health office inspection, especially for food, hospitality, and similar businessesCommonly issued together with the business permit under RA 11032
Zoning / locational clearanceConfirms the activity is allowed at the address. More often critical for new applications; some LGUs still ask for a copy at renewal.Per your LGU checklist — not automatically reissued every year
Certificate of occupancy / occupancy permitIssued under the National Building Code (PD 1096) after construction or a major renovation. Many LGUs ask for a copy at renewal rather than issuing a new occupancy permit every year.Typically a supporting document, not an annual re-issuance — confirm on your city’s checklist
Community tax certificate (cedula)Often requested for the corporation (or partners) when the permit is renewedAccrues January 1; paid not later than the last day of February (LGC Sec. 161). Commonly obtained in January because it appears on many permit-renewal checklists.

Late payment can draw a surcharge of up to 25% and interest of up to 2% a month, capped at 36 months (Local Government Code, Sec. 168). Each branch generally renews with the LGU where it is located. Real property tax, if you own land or a building, is a separate local tax and is not the same as the business permit.

If you are PEZA- or BOI-registered

Investment-promotion agencies have extra annual reports on top of this BIR, SEC, and LGU calendar. They are not in the glance table because they apply only if you are registered with an IPA. Practitioner checklists describe PEZA-registered enterprises submitting copies of the BIR-filed annual ITR and audited financial statements to PEZA within 30 days after filing with the BIR. The BOI primer describes an annual report (Form S-1) by April 30 for calendar-year enterprises (or within four months after fiscal year-end), plus submission of the ITR within 30 days after BIR e-filing. Confirm the current memo and your registration terms with your IPA — do not treat these as nationwide SMB dates.

This article is the overview for SEC-registered entities. These guides cover individual deadlines in more detail:

A practical year-end checklist

  1. Map what applies to you. Pull your BIR COR, note VAT vs. non-VAT, whether you withhold, whether you keep inventory, whether you are a corporation or an SEC-registered partnership, and which LGU (or LGUs) issued your permit.
  2. Close December books on time (or your fiscal year-end). Your LGU gross-sales declaration, inventory list, sworn declarations, and annual return all depend on a clean close.
  3. Renew the LGU stack early in January (or by the anniversary date printed on your permit, if that is your city’s rule). Align the sales figure with your BIR returns. Obtain the community tax certificate in that window if the LGU asks for it, or in any case not later than the last day of February.
  4. Clear the January BIR cluster: sworn declarations, inventory list, alphalists, 2316 issued to employees, and year-end book registration through ORUS if that applies.
  5. If you have employees on substituted filing, submit Annex F and the scanned, signed Form 2316 copies by February 28 (February 28, 2027 is a Sunday).
  6. If an audit is required, make sure the auditor is already engaged and working toward the April 15 BIR attachment, then the SEC eFAST upload.
  7. File the correct annual income tax return by April 15 (calendar year) — 1702-RT, 1702-EX, or 1702-MX — unless a new BIR circular extends that specific year, and keep your eAFS confirmation.
  8. If you are a corporation, hold the annual stockholders’ or members’ meeting on the date in your bylaws (or after April 15 if the bylaws are silent), then file the GIS on eFAST within 30 days. If you are an SEC-registered partnership, file the AFS; you generally do not file a GIS.
  9. Update your COR and, if you are a corporation, your GIS whenever facts change, not only once a year.

How BGB can help

Not sure which of these filings are yours, or how to line up permit renewal, year-end attachments, the annual return, and SEC eFAST in one calendar? BGB can map your BIR, SEC, and LGU obligations, prepare the returns and reports in scope, and coordinate deadlines with you. Call (02) 8631-8618 or connect with BGB.

Frequently asked questions

Does every SEC-registered entity have to file all of these?

No. Start with your BIR Certificate of Registration (Form 2303) and whether you are a corporation or an SEC-registered partnership. Corporations generally file AFS and a GIS. Partnerships registered with the SEC generally file AFS but not a GIS. Employers and withholding agents add the annual information returns (1604-C, 1604-E, 1604-F) and Form 2316. Businesses that keep inventory add the year-end inventory list. This calendar does not include monthly or quarterly BIR filings.

I am a sole proprietor. Is this the right calendar?

No. Sole proprietors, self-employed professionals, and other individuals who are not SEC-registered should use the companion calendar for sole proprietors and individuals. They generally skip the SEC GIS and the SEC filing of financial statements.

Do partnerships file a SEC GIS?

Generally no. The GIS timetable in SEC Memorandum Circular No. 9, Series of 2026, is framed for stock and non-stock corporations (and foreign corporations, from the anniversary of their license). SEC-registered partnerships typically file annual financial statements through eFAST, not a GIS. A business partnership files a 1702-series annual income tax return with the BIR; a general professional partnership files an information return (commonly Form 1702-EX) and each partner reports their share on Form 1701 or 1701A.

Which annual income tax form do we file?

Corporations and business partnerships use Form 1702-RT (regular rate only), 1702-EX (exempt, with no other taxable income), or 1702-MX (mixed or special/preferential rates). A general professional partnership files an information return — commonly Form 1702-EX — and each partner reports their distributive share on Form 1701 or 1701A (see the companion individual calendar for those forms).

When is the annual income tax return due?

Corporations file the final or adjustment return on or before the 15th day of the fourth month after the taxable year closes (NIRC Sec. 77(B)), which is April 15 for a calendar year, on Form 1702-RT, 1702-EX, or 1702-MX. Fiscal-year corporations count from their own year-end, not from December 31. One-time extensions apply only to the year named in the circular — for example, RMC No. 30-2026 moved filing, payment, and attachments for 2025 annual returns from April 15, 2026 to May 15, 2026. Do not treat that May 15 date as the permanent rule. For 2026 taxable year returns, plan around April 15, 2027 unless the BIR issues another extension.

When is the SEC AFS really due — April 30 or late May?

Two clocks are in play. Entities that do not use a December 31 year-end generally file their AFS with the SEC within 120 calendar days after fiscal year-end. For December 31 year-ends, the SEC usually publishes an annual memorandum circular setting that year's eFAST deadline. SEC Memorandum Circular No. 9, Series of 2026, set May 29, 2026 for fiscal years ending December 31, 2025. Listed and public companies follow a shorter 105-day rule attached to SEC Form 17-A. Watch the SEC's circular for the next cycle rather than assuming May 29 repeats. The AFS you file with the SEC should already carry a BIR received stamp or the BIR eAFS confirmation (Transaction Reference Number).

Does my corporation need audited financial statements?

Check both the SEC test and the BIR test; meeting either one means an audit for that agency. Under SEC Memorandum Circular No. 4, Series of 2026 (applied in SEC MC No. 9, s. 2026), a stock or non-stock corporation files audited financial statements with the SEC if total assets or total liabilities are more than ₱3,000,000, starting with fiscal years ending on or after December 31, 2025. At or below that figure, it generally files financial statements with a sworn Statement of Management's Responsibility instead, unless it is in a covered SRC Rule 68 group. Separately, Section 232 of the Tax Code requires an independent CPA examination when gross annual sales, earnings, receipts, or output exceed ₱3,000,000, and that audited set is attached to the annual income tax return. Our guide on choosing an external auditor walks through both tests.

Do I still pay the ₱500 BIR annual registration fee every January?

No. Republic Act No. 11976, the Ease of Paying Taxes Act, removed the Annual Registration Fee. BIR Revenue Memorandum Circular No. 14-2024 confirmed that, effective January 22, 2024, the Bureau stopped collecting the ₱500 fee and taxpayers no longer file Form 0605 for that purpose. An older Certificate of Registration may still list a registration fee; that line does not revive the payment. You still renew your LGU business permit every year.

Does this calendar include VAT or percentage-tax filings?

No. Those are periodic filings, so they are left out of this annual list. Your Certificate of Registration still tells you whether you are VAT-registered or non-VAT, and that status can affect other annual items (for example, sworn-declaration withholding rates). As of the sources checked for this article (November 2026), the VAT registration threshold remains ₱3 million in gross sales or receipts over 12 months — confirm against your COR and any later revenue regulation.

What if a deadline falls on a weekend or holiday?

Section 28 of the Administrative Code of 1987 moves a due date that falls on a regular holiday or special day to the next working day, and the BIR has applied the same idea to weekend deadlines (for example in RMC No. 5-2023). File early anyway when the submission needs a notarized paper, a USB or DVD, or a physical drop-off at an RDO that is closed on Saturday. January 30, 2027 (inventory list) falls on a Saturday, January 31, 2027 (several annual withholding information returns) falls on a Sunday, and February 28, 2027 (Annex F and substituted-filing 2316 copies) also falls on a Sunday — file a few working days early.

My city does not use January 20. Is that allowed?

Yes. The Local Government Code's general rule is payment of local taxes, fees, and charges within the first 20 days of January (Sec. 167). The sanggunian may extend that period without surcharge for up to six months, and some LGUs allow the tax to be paid in installments. The Ease of Doing Business Act (RA 11032) also lets an LGU treat the business permit as valid for one year from the date of issue, so some cities renew on the anniversary printed on the permit rather than every January. Quezon City is a common example of anniversary validity. Always follow your own LGU's revenue code and BPLO announcement.

I am a One Person Corporation. Do I file a GIS?

SEC Memorandum Circular No. 9, Series of 2026, requires stock corporations to file a GIS within 30 calendar days from the actual annual stockholders' meeting, and separately requires an OPC to file the SEC Form for Appointment of Officers (OPC-AO) within 15 days from issuance of the Certificate of Incorporation or within 5 days from a change (citing SEC MC No. 7, s. 2019). Section 5 of MC No. 9-2026 frames the GIS deadline around a meeting date or a foreign-license anniversary and does not spell out a separate OPC anniversary-GIS date the way older OPC guidance did. Confirm the current eFAST form list for your OPC before you skip an annual GIS filing. OPCs still file financial statements with the SEC on the AFS schedule that applies to their fiscal year-end.

Official sources & references

  • National Internal Revenue Code of 1997, as amended — Sec. 77(B) (corporate final/adjustment return on or before the 15th day of the fourth month after year-end); Sec. 26 and Sec. 55 (general professional partnerships); Sec. 58(D) (annual information returns of final withholding by January 31 and creditable withholding by March 1); Sec. 232 (independent CPA / AFS with the annual return): bir.gov.ph
  • Ease of Paying Taxes Act (RA 11976) and RMC No. 14-2024 (removal of the ₱500 Annual Registration Fee, effective January 22, 2024): BIR EOPT flyer
  • RMC No. 30-2026 — one-time extension of 2025 annual income tax returns, payment, and attachments from April 15, 2026 to May 15, 2026
  • RMC No. 57-2015 and RMC No. 8-2023 — year-end inventory list formats and soft-copy submission
  • RR No. 11-2018 (as amended) — sworn declaration of gross receipts, January 15 (payee) / January 31 (payor Annex C); Annex F certified list of employees qualified for substituted filing (due February 28, with the 2316 copies)
  • RR No. 16-2021, RMC No. 117-2021, and RMC No. 29-2024 — scanned, signed Form 2316 copies for substituted-filing employees, due February 28
  • BIR Form 1702-RT / 1702-EX / 1702-MX official guidelines — who shall file each corporate/partnership variant: 1702-RT instructions
  • RR No. 34-2020 — BIR Form 1709 (related-party transactions) as an attachment to the annual return, if the thresholds apply
  • RMC No. 3-2023 and RMC No. 4-2026 — ORUS registration of books of accounts, including 2026 deadline clarifications for loose-leaf and computerized books
  • BIR Form 1604-E instructions — annual expanded-withholding information return due on or before March 1: BIR Form 1604-E guidelines
  • Administrative Code of 1987, Sec. 28, and BIR RMC No. 5-2023 — deadlines falling on a holiday or weekend
  • Revised Corporation Code (RA 11232), Secs. 50 and 177 — annual meeting and reportorial filings
  • SEC Memorandum Circular No. 4, Series of 2026 (January 20, 2026) — audit threshold of more than ₱3,000,000 in total assets or total liabilities for fiscal years ending on or after December 31, 2025
  • SEC Memorandum Circular No. 9, Series of 2026 (February 2026) — 2026 eFAST AFS deadline of May 29, 2026 for December 31 year-ends; 120-day rule for other year-ends; GIS within 30 days of the actual meeting; OPC Appointment of Officers form; BIR-received / eAFS confirmation required with the AFS
  • SEC MC No. 17, s. 2018, as amended — beneficial ownership information in the GIS
  • SEC eFAST: efast.sec.gov.ph
  • Local Government Code (RA 7160), Secs. 143, 146, 156–164 (community tax; Sec. 161 — accrues January 1, paid not later than the last day of February), 165–168, 171 — business tax, payment window, surcharge and interest
  • Ease of Doing Business Act (RA 11032), Sec. 11 — unified application form, one-stop shop, and permit validity of one year (first month or anniversary, as the LGU chooses)
  • Fire Code of the Philippines (RA 9514) — Fire Safety Inspection Certificate
  • National Building Code (PD 1096) — certificate of occupancy, typically issued after construction or a major renovation and often requested as a supporting copy at permit renewal
  • Companion calendar: annual BIR and LGU requirements for sole proprietors and individuals
  • Related BGB Insights: external auditor / AFS · business permit renewal 2027 · inventory list · sworn declaration · CWT on invoices
This article is general information only, based on the statutes, regulations, and circulars cited as of November 6, 2026. It is not legal or tax advice. It covers annual or once-a-year BIR, SEC, and LGU requirements for SEC-registered corporations and partnerships only; monthly and quarterly filings, excise tax, special industries, listed-company reports, and similar regimes are omitted. PEZA/BOI extra reports are flagged only as a check-your-IPA caveat. LGU items are described as a typical stack — confirm your city or municipality’s checklist. Deadlines, forms, and LGU requirements change. Confirm the current BIR and SEC issuances for the filing year, and your city or municipality’s revenue code, or consult a qualified professional.
Last updated: November 6, 2026
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What Annual BIR and LGU Requirements Do Sole Proprietors and Individuals Need to Meet? A Practical Compliance Calendar