BIR Compliance Guides

These guides are written for the person who does the filing — the bookkeeper running twelve client books, the accountant closing the quarter, the professional handling their own returns. Each one covers the mechanics of a filing obligation: what it is, when it’s due, what goes in it, and where people get tripped up.

The guides

• Filing BIR Form 2550Q — the quarterly VAT return: deadlines, output and input VAT, government withholding credits, and prior-quarter carryover.
• Withholding tax & ATC codes — expanded withholding mechanics, the codes that drive rates and alphalists, the monthly/quarterly cycle, and 2307 certificates in both directions.
• BIR filing deadlines checklist — every recurring deadline in one place, grouped by cadence.

Not tax advice

These guides explain mechanics; they are not tax advice. Rates, thresholds, and deadlines change — confirm against current BIR issuances or your tax adviser before filing.

See also

• BIR compliance in eKapital
• Product FAQ