Guide · Taxation
BIR filing deadlines for doctors (1701Q, 1701, 2551Q)
A doctor's core BIR returns are the quarterly income tax (Form 1701Q) for the first three quarters, the annual income tax (Form 1701) after year-end, and — if registered for percentage tax — the quarterly 2551Q. Miss one and penalties and open cases follow, so the dates matter.
Quarterly income tax — 1701Q
Filed for the first three quarters of the year, generally on or before May 15, August 15, and November 15. The fourth quarter is settled in the annual return, not a separate quarterly one.
Annual income tax — 1701
Filed after the year ends, generally on or before April 15 of the following year, covering your whole year's income and crediting the tax already withheld or paid.
Percentage tax — 2551Q
If you're registered for percentage tax, it's filed quarterly, generally within 25 days after each quarter ends. Doctors who elected the 8% flat tax still keep it on their Certificate of Registration but file at ₱0.
Dates follow current BIR rules and can shift when a deadline lands on a weekend or holiday, or by BIR advisory. Confirm each period's exact date with your account manager.