Essential Q3 Tax Deadlines Every SME Should Mark on Their Calendar
Don't get caught off guard. Here is a clean, no-jargon checklist of all the BIR requirements for the third quarter — with the exact forms you need.
The third quarter is when most small businesses get caught off guard. The deadlines overlap, the forms feel arbitrary, and a single missed filing can cost more in penalties than the tax itself.
This guide walks through every Q3 obligation in the order they’re due — what to file, who needs to file it, and what documents you should have ready a week before.
If you take one thing away: calendar reminders are not optional. Set them now, before life gets in the way.
The Q3 deadlines that matter most
Quarterly Percentage Tax (2551Q) is due 25 days after the close of the quarter. For Q3 that means October 25.
Quarterly Income Tax Return (1701Q for individuals, 1702Q for corporations) is due on or before November 15.
Withholding tax returns (1601-EQ, 1601-FQ) and the corresponding alphalists are due by the last day of the month following the quarter.
Documents to prepare in advance
- Bank statements for all business accounts
- Sales invoices and official receipts for the quarter
- Expense receipts properly categorized
- Prior-quarter filed returns for comparison
If your books are not current, start the cleanup now. Trying to assemble three months of records the night before filing is how mistakes — and penalties — happen.