Submission of Form IR7 via TFA
The Tax Department informs that, as of Friday, August 22, 2025, with the reactivation of the TFA system, the submission of Form IR7 and the payment of tax and contributions withheld will be carried out exclusively through TFA.
Annual Form IR7 (Tax Year 2024)
- Submission Deadline: December 31, 2025
- A Tax Identification Number (TIN) is not required for each employee.
Monthly Forms IR7 (Tax Year 2025)
- Submission of all monthly Forms IR7 for 2025 is mandatory starting from January 2025, even for months that have already been paid through the Tax Portal.
- A Tax Identification Number (TIN) is required for each employee.
Deadlines for Submission of Monthly Forms IR7 (Tax Year 2025):
| Months | Submission Deadline |
|---|---|
| January – November 2025 | December 31, 2025 |
| December 2025 | January 31, 2026 |
Deadlines for Payment of Monthly Withheld Taxes and Contributions IR7 (Tax Year 2025):
| Months | Payment Deadline |
|---|---|
| June – November 2025 | December 31, 2025 |
| December 2025 | January 31, 2026 |
Note: Any interest or surcharges that may have been calculated without taking the above deadlines into account will be automatically recalculated in the TFA system, considering these specific extensions.