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2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
2015 BIR Tax Calendar
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2015 BIR Tax Calendar

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2015 BIR Tax Calendar

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2015 BIR Tax Calendar

  1. 1. 1 2 3 4 5 6 7 8 9 10 SUN MON TUE WED THU FRI SAT 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Reminder: Deadlines which fall on Weekends, Holidays and Non-Working Days shall automatically be moved to the next working day. January (Per RR 1-2014) “AllWithholdingAgents,regardlessofthe numberofemployeesandpayeesand whethertheemployees/payeesareexempt ornot,shallsubmitbeginningJanuary31 andMarch1everyyearthereafter,an alphabeticallistofemployeesandlistof payeesonincomepaymentssubjectto creditableandfinalwithholdingtaxes”. Updates: OntheSubmissionRequirementsofAlphalist ofEmployees/PayeesofIncomePayments - Tax Deadlines - January 1 (New Year’s Day) - January 2 (Additional Special Non-Working Day)
  2. 2. 8 9 10 11 12 13 14 SUN MON TUE WED THU FRI SAT 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Reminder: Deadlines which fall on Weekends, Holidays and Non-Working Days shall automatically be moved to the next working day. February- Tax Deadlines Feb. 25 - EDSA Revolution Anniversary (Special Holiday for All Schools) - February 19 (Chinese New Year’s Day) (Per RR 6-2014 & RMC 61-2012 ) “Starting September 1, 2014 BIR prescribed the Mandatory Use of Electronic BIR Forms (eBIRForms) in Filing of Tax Returns by Non-eFPS filers, particularly, Accredited Tax Agents/Practitioners, Accredited Printers of Principal & Supplementary Receipts/ Invoices, One-time Transaction (ONETT) taxpayers, those who shall file a No Payment Return, Government- Owned or Controlled Corporations, Local Government Units, except barangays; and Cooperatives registered with National Electrification Administration and Local Water Utilities Administration” Reminder: OntheUseofeBIRForms 1 2 3 4 5 6 7
  3. 3. SUN MON TUE WED THU FRI SAT - Tax Deadlines Reminder: Deadlines which fall on Weekends, Holidays and Non-Working Days shall automatically be moved to the next working day. March (Per RMC 38-2014) “Taxpayers and Accredited Tax Agents enrolled in the BIR’s Interactive Filing System (IAFS) & eBIRForms Online System can now pay their internal revenue taxes through the Retail Internet Banking System-laccess of the Land Bank of the Philippines & Internet Banking System of the Philippine National Bank, except taxes due from the Annual Income Tax Returns filed (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX & 1702-MX” Reminder: AdditionalOn-LineTax PaymentsMadeAvailable 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 2 3 4 5 6 7
  4. 4. 1 2 3 4 5 6 7 8 9 10 11 SUN MON TUE WED THU FRI SAT 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Reminder: Deadlines which fall on Weekends, Holidays and Non-Working Days shall automatically be moved to the next working day. April (Per RMC 9-2014) “Disclosures required under the Supplemental Information portion of BIR Form No. 1700 & 1701 will be mandatory starting with CY 2014” Updates: DisclosureofSupplemental Information-Mandatoryfor IndividualITRfilers - Tax Deadlines - April 2 (Maundy Thursday / April 3 (Good Friday) - April 4 (Black Saturday / April 5 (Easter Sunday) - April 9 (Araw ng Kagitingan - Labor Day)
  5. 5. 1 2 3 4 5 6 7 8 9 SUN MON TUE WED THU FRI SAT 10 11 12 13 14 15 16 17 18 19 20 21 22 23 25 26 27 28 29 30 Reminder: Deadlines which fall on Weekends, Holidays and Non-Working Days shall automatically be moved to the next working day. May- Tax Deadlines - May 1 (Labor Day) (Per RMO 33-2014) “Revises Importer & Broker Accreditation Rules Improters/Brokers who have no trade name are no longer required to submit a Certified True Copy of Business Name Registration; Applicants that enjoy tax incentives in Freeports or from BOI/PEZA are required to submit the Certificate of Registration issued by the concerned Investment Promotion Agencies (IPAs); Importers/Brokers who are newly-registered with BIR & never been accredited by BOC are required to submit printer’s delivery receipt and proof of filing tax returns through eFPS for at least two (2) straight months.” Reminder: Amendmentson DocumentaryRequirements 24 31
  6. 6. 1 2 3 4 5 6 7 8 9 10 11 12 13 SUN MON TUE WED THU FRI SAT 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Reminder: Deadlines which fall on Weekends, Holidays and Non-Working Days shall automatically be moved to the next working day. June- Tax Deadlines - June 12 (Independence Day) (Per RMC 45-2014) “All Taxpayers using Cash Register Machine (CRM), Point-of-Sale (POS) machines and/ or any other similar business machines are now required to use the Enhanced and Integrated BIR eAccReg & eSales System which aims to effectively supervise & control the issuance of receipts/invoices by business establishments as well as monitor the monthly sales reported in said machines” Reminder: UseofEnhancedandIntegrated eAccRegeSalesSystemsPrescribed
  7. 7. 1 2 3 4 5 6 7 8 9 10 11 SUN MON TUE WED THU FRI SAT 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Reminder: Deadlines which fall on Weekends, Holidays and Non-Working Days shall automatically be moved to the next working day. July- Tax Deadlines (Per RMC 63-2014) “All Contractors enaged by the government to construct infrastructures & other projects are required to file said application with the BIR thirty (30) days before filing a claim for the release of final payment by the DPWH.” Reminder: BIRFormNo.0217-Application forContractor’sFinalPayment ReleaseCertificate(formerly BIRformNo.2555)May2014Version
  8. 8. 1 2 3 4 5 6 7 8 SUN MON TUE WED THU FRI SAT 9 10 11 12 13 14 15 16 17 18 19 20 21 22 25 26 27 28 29 Reminder: Deadlines which fall on Weekends, Holidays and Non-Working Days shall automatically be moved to the next working day. August- Tax Deadlines - August 21 (Ninoy Aquino Day) 23 30 (Per RMC 46-2014) “ANY DOCUMENT, Transaction or Arrangement entered into under financial lease is subject to Documentary Stamp Tax (DST) under Section 179 of the NIRC, as amended.” Updates: TaxabilityofFinancial LeaseforPurposesof DocumentaryStampTax - August 31 (National Heroes Day) 24 31
  9. 9. 1 2 3 4 5 6 7 8 9 10 11 12 SUN MON TUE WED THU FRI SAT 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Reminder: Deadlines which fall on Weekends, Holidays and Non-Working Days shall automatically be moved to the next working day. September- Tax Deadlines (Per RMC 39-2014) “The Portion of Payoutsby employeepensionplans representingareturnofan employee’spersonalcontribution tothefundisnottaxable.” Updates: TaxTreatmentofPayouts byEmployeePensionPlans
  10. 10. 1 2 3 4 5 6 7 8 9 10 SUN MON TUE WED THU FRI SAT 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Reminder: Deadlines which fall on Weekends, Holidays and Non-Working Days shall automatically be moved to the next working day. October- Tax Deadlines (Per RR7-2014asAmendedbyRR8-2014) “Prescribetheaffixtureofnewinternalrevenue stampsonimportedandlocallymanufactured cigarettes,whetherfordomesticsaleorfor export,andtheuseoftheInternalRevenue StampIntegratedSystem(IRSIS)forthe ordering,distributionandmonitoring, EffectiveMarch1,2015” Updates: InternalRevenueStamps IntegratedSystem(IRSIS)Launch
  11. 11. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 SUN MON TUE WED THU FRI SAT 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Reminder: Deadlines which fall on Weekends, Holidays and Non-Working Days shall automatically be moved to the next working day. November- Tax Deadlines - November 1 (All Saints’Day) - November 30 (Bonifacio Day) (Per RMC 7-2014) “Minimum Income Earner (MIE) is an individual who is self-employed & deriving gross sales or receipts not exceeding P100,000 in any 12-month period. Said individual is required to register with the BIR, file and pay Annual Income Tax Return and is mandated to register his/her Books of Records and issue registered principal receipts/sales invoices to his/her customers. ” Updates: OntheTaxObligations oftheMIEs
  12. 12. 1 2 3 4 5 6 7 8 9 10 11 12 SUN MON TUE WED THU FRI SAT 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Reminder: Deadlines which fall on Weekends, Holidays and Non-Working Days shall automatically be moved to the next working day. December - Tax Deadlines - December 25 (Christmas’Day) - December 30 (Rizal Day) - December 31 (Last Day of the Year) - December 24 (Additional Special Non-Working Day) (Per RR 5-2014, Amending Sec.2 of RR 17-2013) “Within the first five (5) years of the ten (10) year retention period, the taxpayer shall retain hardcopies of the books of accounts, including subsidiary books and other accounting records. Thereafter, the taxpayer may retain only an electronic copy of the hardcopy of the books of accounts, subsidiary books and other accounting records in an electronic storage system which complies with the requirements set forth under Section 2-A.” Reminder: NewRulesonthePreservation ofBooksofAccounts
  13. 13. 1 Thursday - LAST DAY OF SUBMISSION • Consolidated Return of All Transactions based on the Reconciled Data of the Stockbrokers - Dec. 16 – 31, 2014 • Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs - FY beginning March 1, 2015 5 Monday – LAST DAY OF SUBMISSION - Month of Dec. 2014 • Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-FILING /FILING & e-PAYMENT /PAYMENT - Month of Dec. 2014 • 2000 – Documentary Stamp Tax Declaration/Return, Manuel & eBIRForms filers • 2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions), Manual & eBIRForms filers SUBMISSION/eSUBMISSION - Month of Dec. 2014 • Transcript sheets of the following: 2.08-ORB (A-1); 2.08-ORB; 2.11-ORB; 2.14-ORB; 2.17-ORB; 2.17a-ORB; 2.20-ORB; 2.36-ORB; 2.43-ORB; 2.61-ORB; 2.68-ORB; 2.69-ORB; 2.69A-19-ORB; 2.70-ORB; 2.83-ORB; 31.01ORB(L7); 31.18-ORB; 31.27-ORB; 31.46-ORB; 31.46-Auxillary Register Book (L71/2);38.01-ORB; 398 ORB; 398-1 ORB • Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles 8 Thursday – LAST DAY OF eSUBMISSION - Month of Dec. 2014 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 Saturday – LAST DAY OF SUBMISSION - Month of Dec. 2014 • Transcript sheets of 2222-ORB • List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative • Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill • Monthly Report of DST Collected and Remitted by the Government Agency • Importer’s Notarized Liquidation Statement together with the required attachments - Nov.- Dec. 2014 eSUBMISSION - Month of Dec. 2014 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-FILING/FILING & e-PAYMENT/REMITTANCE - Month of Dec. 2014 • 1600-together with the Monthly Alphalist of Payees (MAP) –Manual, eFPS & eBIRForms filers • 1606 - Manual, eFPS & eBIRForms filers • Withholding Tax Remittance Return/s for BIR Form 1600 with the Corresponding Tax Remittance Advice/s (TRAs)/Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies (NGAs)- eFPS & Manual filers • 1603- eFPS filers who are National Government Agencies - CQ ending Dec. 31, 2014 FILING & PAYMENT/REMITTANCE • 2200-M-Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals - Month of Dec. 2014 DISTRIBUTION - Month of Dec. 2014 • 2307- Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) • 2306 – Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 Sunday –LAST DAY OF e-FILING - Month of Dec. 2014 • 1601C & 1602 - eFPS filers under Group E • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group E 12 Monday –LAST DAY OF e-FILING - Month of Dec. 2014 • 1601C & 1602 - eFPS filers under Group D • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group D 13 Tuesday –LAST DAY OF e-FILING - Month of Dec. 2014 • 1601C & 1602 - eFPS filers under Group C • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group C 14 Wednesday –LAST DAY OF e-FILING - Month of Dec. 2014 • 1601C & 1602 - eFPS filers under Group B • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group B 15 Thursday - LAST DAY OF REGISTRATION • Permanently Bound Computer – Generated/Loose Leaf Books of Accounts & other Accounting Records such as but not limited to Receipts & Invoices together w/ the affidavit/certificate under oath as to the type of books, no. of pages/leaves used & volume no. during the TY - CY ending Dec. 31, 2014 • List of Medical Practitioners - CQ ending Dec. 31, 2014 • Quarterly List (w/ monthly breakdown) of Contactors of Gov’t. Contracts entered into by the Provinces/Cities/Municipalities/Barangays - CQ ending Dec. 31, 2014 • Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs - Month of Dec. 2014 BIR Tax Deadlines (As of October 31, 2014) JANUARY 2015 • Summary List of blank OCTs/TCTs/CCTs issued to all RDs - Month of Dec. 2014 15 Thursday - LAST DAY OF REGISTRATION • Copy of Quarterly Updates of Assessment Roll (list of existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer - CQ ending Dec. 31, 2014 e-SUBMISSION • Quarterly Summary List of Machines (CRM – POS) Sold by all machine distributors/dealers/ vendors/suppliers - TQ ending Dec. 31, 2014 e-FILING/FILING & e-PAYMENT/REMITTANCE • Withholding Tax Remittance Return/s (1601C, 1601E & 1601F) with the Corresponding Tax Remittance Advice/s (TRAs)/Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies – eFPS & Manual filers - Month of Dec. 2014 e-FILING/FILING & e-PAYMENT/PAYMENT - FY ending Sept. 30, 2014 • 1702 RT, MX, EX by corporations, partnerships and other non-individual taxpayer together with the required applicable attachments – Manual, eFPS & eBIRForms filers a) Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding tax (SAWT); b) Photocopy of the Certificate of Entitlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-ARMM; c) Photocopy of the Certificate issued by the PEZA; d) Statement of Management Responsibility FILING & PAYMENT/REMITTANCE • 1704 together with the applicable attachments - CY ending Dec. 31, 2013 • 2200M –Excise Tax Return for Mineral Products - CQ ending Dec. 31, 2014 • 1602 – Manual & eBIRForms filers - Month of Dec. 2014 • 1707A together with the applicable attachments by corporate taxpayers-FY ending Sept. 30, 2014 e-FILING & e-PAYMENT/REMITTANCE • 1603 - eFPS filers except National Government Agencies - CQ ending Dec. 31, 2014 e-FILING - Month of Dec. 2014 • 1601C & 1602 - eFPS filers under Group A • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group A e-FILING/FILING & e-PAYMENT/REMITTANCE - Month of Dec. 2014 • 1601C (and attachment, if applicable)-Manual, eFPS & eBIRForms filers - Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office – Operations Division/Unit for MWEs receiving hazard pay- for the Private Sector - Justification for such payment of hazard pay as certified by DOLE – for the Private Sector - Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay - for the Public Sector NOTE: National Government Agencies are mandated to File Tax Returns and Pay Taxes through the electronic filing and Payment system (eFPS) • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - Manual, eFPS & eBIRForms filers 16 Friday – LAST DAY OF SUBMISSION - Jan.01-15, 2015 • Consolidated Return of All Transactions based on the reconciled data of the Stockbrokers 20 Tuesday – LAST DAY OF SUBMISSION • Quarterly Information on OCWs or OFWs Remittances which are Exempt from DST to be furnished by the local banks and non-bank money transfer agents - CQ ending Dec. 31, 2014 e-SUBMISSION • Monthly Report of Printer - Month of Dec. 2014 e-FILING/FILING & e-PAYMENT/PAYMENT • 2551Q – For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes – Manual, eFPS & eBIRForms filers - TQ ending Dec. 31, 2014 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – Manual, eFPS & eBIRForms filers - Month of Dec. 2014 e-FILING/FILING & e-PAYMENT/REMITTANCE • 1600WP-Manual, eFPS & eBIRForms filers-Month of Dec. 2014 e-PAYMENT • 1601C, 1601E, 1601F & 1602 - eFPS filers - Month of Dec. 2014 e-FILING & e-PAYMENT • 2550M & 2551M - eFPS filers, if National Government Agency - Month of Dec. 2014 DISTRIBUTION • 2307 Certificate of Creditable Tax Withheld at Source (Income Tax)-TQ ending Dec. 31, 2014 21 Wednesday – LAST DAY OF e-FILING - Month of Dec. 2014 • 2550M & 2551M together with the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable-eFPS filers under Group E 22 Thursday – LAST DAY OF e-FILING - Month of Dec. 2014 • 2550M & 2551M -together with the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- eFPS filers under Group D 23 Friday – LAST DAY OF e-FILING - Month of Dec. 2014 • 2550M & 2551M together with the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- eFPS filers under Group C 24 Saturday – LAST DAY OF e-FILING - Month of Dec. 2014 • 2550M & 2551M together with the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- eFPS filers under Group B 25 Sunday – LAST DAY OF SUBMISSION • Quarterly Summary Lists of Sales/Purchases by a Value Added Tax (VAT) registered taxpayer – Manual filers - TQ ending Dec. 31, 2014 • Sworn Statements of the Manufacturer’s or Importer’s Volume of Sales of each particular brand of alcohol and tobacco products - TQ ending Dec. 31, 2014 e-FILING/FILING & e-PAYMENT/PAYMENT • 2550Q together with the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – Manual, eFPS & eBIRForms filers - TQ ending Dec. 31, 2014 e-FILING - Month of Dec. 2014 • 2550M & 2551M together with the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- eFPS filers under Group A e-PAYMENT • 2550M & 2551M –eFPS filers - Month of Dec. 2014 REFUND • Excess Taxes Withheld on Compensation by Employer, whether Private or Government as a result of the Year-end Adjustment - CY ending Dec. 31, 2014 29 Thursday-LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT • 1702Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – Manual, eFPS & eBIRForms filers - FQ ending Nov. 30, 2014 30 Friday – LAST DAY OF REGISTRATION - CY ending Dec. 31, 2014 • Computerized Books of Accounts & Other Accounting Records in CD-R, DVD –R or other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records • Inventory List of finished goods, work in process, raw materials, supplies and stock-in trade of taxpayers e-SUBMISSION/e-ATTACHMENT • Quarterly Summary List of Sales/Purchases (SLSP) by eFPS filers - TQ ending Dec. 31, 2014 • e-ATTACHMENT to e-FILED 1702 RT, MX & EX (if Applicable) - eFPS filers - FY ending Sept. 30, 2014 a) Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding tax (SAWT); b) Photocopy of the Certificate of Entitlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-ARMM; c) Photocopy of the Certificate issued by the PEZA; d) Statement of Management Responsibility 31 Saturday – LAST DAY OF SUBMISSION • Sworn Statement by every lessee, concessionaire, owner or operator of mines or quarry, processor of minerals, producers or manufacturer of mineral products-2nd Semester of 2014 • Sworn Declaration of motels and other similar establishments - TY 2014 • Sworn Statement by Senior Citizens whose annual taxable income for the previous year does not exceed the poverty level as determined by the NEDA thru the NSCB - TY 2014 • Sworn Certification from the International Carrier stating that there is no change in the Domestic laws of its Home Country granting Income Tax Exemption to Philippine Carriers (RA 10378), and its required applicable attachment – to be filed in International Tax Affairs Division (ITAD) - CY 2015 For Exemptions Issued in 2014 • Affidavit of Self-Employed Professionals (pertaining to: rates, manner of billings and factors on detecting service fee) - CY 2015 • Annual Information by all accredited Tax Agents/Practitioners to be submitted to RNAB/ RRAB - TY 2014 • Annual Alphabetical List of Professionals/Persons who were issued Professional/Occupational Tax Receipt (PTR/OTR) by LGUs - CY ending Dec. 31, 2014 ● Tenants profile including the following documents: - As of Dec. 31, 2014 a) Building/space layout of the entire area being leased with proper unit/space address or reference; b) Certified True Copy of Contract of Lease per tenant; and c) The Lessee Information Statement e-SUBMISSION • List of Regular Suppliers of Goods and Services by the Top 5,000/20,000 Individual/Private Corporations including Large Taxpayers - 2nd semester of 2014 e-FILING/FILING - CY 2014 • 1604 CF together with the Alphabetical List of Employees/Payees by eFPS & & eBIRForms filers e-SUBMISSION/SUBMISSION • Alphabetical List of Employees/Payees by eFPS & eBIRForms filers - CY 2014 e-PAYMENT/PAYMENT - TY 2015 • 0605 Annual Registration Fee (of all business establishments including self-employed professionals) REGISTRATION • Official Appointment Books for Self-Employed Professionals - CY 2015 DISTRIBUTION - CY 2014 • 2304 to all income recipients of payment not subject to withholding tax excluding compensation income • 2306 to all income recipients including qualified employees whose purely compensation income & fringe benefits were subjected to Final Withholding Tax • 2316 to all compensation income earners
  14. 14. FEBRUARY 2015 1 Sunday – LAST DAY OF SUBMISSION • Consolidated Return of All Transactions based on the reconciled data of the Stockbrokers - Jan.16-31, 2015 • Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs - FY beginning April 01, 2015 4 Wednesday- LAST DAY OF e-SUBMISSION - Month of Jan. 2015 • e-Attachment to e-Filed 1601C( if Applicable) - eFPS filers - Copy of the Certified Alphalist submitted to the nearest DOLE Regional/ Provincial Office – Operations Division/Unit for MWEs receiving hazard pay- for the Private Sector - Justification for such payment of hazard pay as certified by DOLE – for the Private Sector - Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay- for the Public Sector NOTE: eFPS if National Government Agencies (NGAs) 5 Thursday – LAST DAY OF SUBMISSION - Month of Jan. 2015 • Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-FILING/ FILING & e-PAYMENT/PAYMENT - Month of Jan. 2015 • 2000 - Documentary Stamp Tax Declaration/Return, Manual & eBIRForms filers • 2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions), Manual & eBIRForms filers SUBMISSION/eSUBMISSION - Month of Jan. 2015 • Transcript sheets of the following: 2.08-ORB (A-1); 2.08-ORB; 2.11-ORB; 2.14-ORB; 2.17-ORB; 2.17a-ORB; 2.20- ORB; 2.36-ORB; 2.43-ORB; 2..61-ORB; 2.68-ORB; 2.69-ORB; 2.69A-19-ORB; 2.70-ORB; 2.83-ORB; 31.01ORB(L7); 31.18-ORB; 31.27-ORB; 31.46-ORB; 31.46-Auxiliary Register Book(L71/2); 38.01-ORB; 398 ORB; 398-1 ORB • Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles 8 Sunday–LAST DAY OF e-SUBMISSION - Month of Jan. 2015 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 Tuesday –LAST DAY OF SUBMISSION - Month of Jan. 2015 • Transcript sheets of 2222-ORB • List of Buyers of Sugar Together with a Copy of Certificate of Advance Pay ment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative • Information Return on Releases of Refined Sugar by the Proprietor or Opera tor of a Sugar Refinery or Mill • Monthly Report of DST Collected and Remitted by the Government Agency e-SUBMISSION - Month of Jan. 2015 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-FILING/FILING & e-PAYMENT/REMITTANCE - Month of Jan. 2015 • 1600 together with the Monthly Alphalist of Payees (MAP)- Manual, eFPS & eBIRForms filers • 1606 – Manual, eFPS & eBIRForms filers • Withholding Tax Remittance Return/s (1601C, 1601E & 1601F) with the Corresponding Tax Remittance Advice/s (TRAs)/Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies (NGAs) – eFPS & Manual filers • 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) – Manual, eFPS & eBIRForms filers • 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) – eFPS who are National Government Agencies FILING & REMITTANCE - Month of Jan. 2015 • 1601C & 1602 – Manual & eBIRForms filers 10 Tuesday –LAST DAY OF FILING & REMITTANCE - Month of Jan. 2015 • 2200-M-Excise Tax Return for the amount of Excise Taxes collected from pay- ment made to sellers of metallic minerals DISTRIBUTION - Month of Jan. 2015 • 2307- Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) • 2306 – Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 Wednesday –LAST DAY OF e-FILING - Month of Jan. 2015 • 1601C & 1602 - eFPS filers filers under Group E • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group E 12 Thursday –LAST DAY OF e-FILING - Month of Jan. 2015 • 1601C & 1602 - eFPS filers under Group D • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group D 13 Friday –LAST DAY OF e-FILING - Month of Jan. 2015 • 1601C & 1602 - eFPS filers under Group C • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group C 14 Saturday –LAST DAY OF e-FILING - Month of Jan. 2015 • 1601C & 1602 - eFPS filers under Group B • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group B SUBMISSION - CY 2014 ● Certificate of actual total amount of Employee’s Qualified PERA Contribution 15 Sunday –LAST DAY OF REGISTRATION • Permanently Bound Computer – Generated/Loose Leaf Books of Accounts & other Accounting Records such as but not limited to Receipts & Invoices together w/ the affidavit/certificate under oath as to the type of books, no. of pages/leaves used & volume no. during the TY - FY ending Jan. 31, 2015 SUBMISSION • Monthly Summary Report/Schedule of Transfers of Titled and Untitled Proper ties by City or Municipal Assessors, RDs and LRAs - Month of Jan. 2015 • Summary List of blank OCTs/TCTs/CCTs issued to all RDs - Month of Jan. 2015 e-SUBMISSION • Quarterly Summary List of Machines (CRM-POS) Sold by all machine distribu- tors/dealers/vendors/suppliers - FQ ending Jan. 31, 2015 FILING & PAYMENT • 1707A together with the applicable attachments by corporate taxpayers - FY ending Oct. 31, 2014 • 1704 together with the applicable attachments - FY ending Jan. 31, 2014 eFILING/FILING & ePAYMENT/PAYMENT • 1702 RT, MX & EX by corporations, partnerships and other non-individual taxpayer together with the required applicable attachments – Manual, eFPS & eBIRForms filers - FY ending Oct. 31, 2014 a) Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding tax (SAWT); b) Photocopy of the Certificate of Entitlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI- ARMM; c) Photocopy of the Certificate issued by the PEZA; d) Statement of Manage- ment Responsibility e-FILING - Month of Jan. 2015 • 1601C & 1602 - eFPS filers under Group A • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group A e-PAYMENT - Month of Jan. 2015 • 1601C, 1601E, 1601F & 1602 - eFPS filers 16 Monday – LAST DAY OF SUBMISSION • Consolidated Return of All Transactions Based on the Reconciled Data of Stockbrokers - Feb. 01-15, 2015 20 Friday – LAST DAY OF e-SUBMISSION • Monthly Report of Printer - Month of Jan. 2015 e-FILING/FILING & e-PAYMENT/PAYMENT • 2551Q – For transactions involving overseas dispatch, message or conversa- tion originating from the Philippines and Amusement Taxes – Manual, eFPS & eBIRForms filers - FQ ending Jan. 31, 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – Manual, eFPS & eBIRForms filers - Month of Jan. 2015 e-FILING & e-PAYMENT - Month of Jan. 2015 • 2550M & 2551M eFPS filers, if National Government Agencies e-FILING/FILING & e-PAYMENT/REMITTANCE - Month of Jan. 2015 • 1600 WP - Manual, eFPS & eBIRForms filers DISTRIBUTION - FQ ending Jan. 31, 2015 • 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 Saturday – LAST DAY OF e-FILING - Month of Jan. 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group E 22 Sunday – LAST DAY OF e-FILING - Month of Jan. 2015 • 2550M & 2551M- together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group D 23 Monday – LAST DAY OF e-FILING - Month of Jan. 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable– eFPS filers under Group C 24 Tuesday – LAST DAY OF e-FILING - Month of Jan. 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable– eFPS filers under Group B 25 Wednesday – LAST DAY OF SUBMISSION - FQ ending Jan. 31, 2015 • Quarterly Summary Lists of Sales/Purchases by a Value Added Tax (VAT) registered taxpayer – Manual filers • Sworn Statement of the Manufacturer’s or Importer’s Volume of Sales of each particular brand of alcohol and tobacco products e-FILING/FILING & e-PAYMENT/PAYMENT - FQ ending Jan. 31, 2015 • 2550Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- Manual, eFPS & eBIRForms filers e-FILING - Month of Jan. 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group A e-PAYMENT - Month of Jan. 2015 • 2550M & 2551M – eFPS filers 28 Saturday – LAST DAY OF SUBMISSION - CY 2014 • Duplicate copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) by employers with employees qualified for Substituted filing BIR Tax Deadlines (As of October 31, 2014)
  15. 15. MARCH 2015 1 Sunday – LAST DAY OF SUBMISSION • Consolidated Return of all Transactions based on the Reconciled Data of the Stockbrokers - Feb.16-28, 2015 • Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs - FY beginning May 01, 2015 • Annual Alphabetical List of Taxpayers (Individual/Corporations) who were issued Provincial/City/Municipal/Barangay Permits to engage in business by LGUs - CY ending Dec. 31, 2014 e-SUBMISSION/SUBMISSION - CY 2014 • Alphabetical List of Payees - Manual, eFPS & eBIRForms filers e-FILING/FILING - CY 2014 • 1604E together with Alphabetical List of Payees – Manual, eFPS & eBIRForms filers e-FILING/FILING & e-PAYMENT/PAYMENT • 1702Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable–Manual, eFPS & eBIRFormsfilers - FQ ending Dec. 31, 2014 2 Monday – LAST DAY OF REGISTRATION - FY ending Jan. 31, 2015 • Computerized Books of Accounts & Other Accounting Records in CD-R, DVD –R or other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records SUBMISSION - FY ending Jan. 31, 2015 • Inventory List of finished goods, work in process, raw materials, supplies and stock-in trade of taxpayers e-SUBMISSION/e-ATTACHMENT - FQ ending Jan. 31, 2015 • Quarterly Summary List of Sales/Purchases (SLSP) by eFPS filers • eAttachment to e-Filed 1702 (if Applicable) - eFPS filers - FY ending Oct. 31, 2014 - Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income payments Subjected to W/holding Tax (SWAT) - Photocopy of the Certificate of Entitlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-ARMM - Photocopy of the Certificate issued by the PEZA - Statement of Management Responsibility 5 Thursday–LAST DAY OF SUBMISSION - Month of Feb. 2015 • Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-FILING/ FILING & e-PAYMENT/PAYMENT - Month of Feb. 2015 • 2000 - Documentary Stamp Tax Declaration/Return, Manual & eBIRForms filers • 2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions), Manual & eBIRForms filers SUBMISSION/e-SUBMISSION - Month of Feb. 2015 • Transcript sheets of the following: 2.08-ORB (A-1); 2.08-ORB; 2.11-ORB; 2.14-ORB; 2.17-ORB; 2.17a-ORB; 2.20-ORB; 2.36-ORB; 2.43-ORB; 2.61-ORB; 2.68-ORB; 2.69-ORB; 2.69A-19-ORB; 2.70-ORB; 2.83-ORB; 31.01ORB(L7); 31.18-ORB; 31.27-ORB; 31.46-ORB; 31.46-Auxiliary Register Book (L71/2); 38.01-ORB; 398 ORB; 398-1 ORB • Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles 8 Sunday–LAST DAY OF eSUBMISSION - Month of Feb. 2015 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 Tuesday–LAST DAY OF SUBMISSION - Month of Feb. 2015 • Transcript sheets of 2222-ORB • List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative • Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill • Monthly Report of DST Collected and Remitted by the Government Agency • Importer’s Notarized Liquidation Statement together with the required applicable attachments - Jan. – Feb. 2015 eSUBMISSION - Month of Feb. 2015 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-FILING /FILING & e-PAYMENT/REMITTANCE - Month of Feb. 2015 • 1600 together w/ the Monthly Alphalist of Payees (MAP) –Manual, eFPS & eBIRForms filers • 1606- Manual, eFPS & eBIRForms filers 10 Tuesday–LAST DAY OF e-FILING /FILING & e-PAYMENT/REMITTANCE - Month of Feb. 2015 • Withholding Tax Remittance Return/s (1601C, 1601E & 1601F) with the Corresponding Tax Remittance Advice/s (TRAs)/Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies (NGAs) – eFPS & Manual filers FILING & REMITTANCE - Month of Feb. 2015 • 1601C & 1602- Manual & eBIRForms filers • 2200-M-Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals e-FILING /FILING & e-PAYMENT/REMITTANCE - Month of Feb. 2015 • 1601E & 1601F- together w/ the Monthly Alphalist of Payees (MAP)-Manual, eFPS & eBIRForms filers • 1601E & 1601F- together w/ the Monthly Alphalist of Payees - eFPS filers who are National Government Agencies DISTRIBUTION - Month of Feb. 2015 • 2307- Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) • 2306 – Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 Wednesday –LAST DAY OF e-FILING - Month of Feb. 2015 • 1601C & 1602 - eFPS filers under Group E • 1601 E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group E 12 Thursday –LAST DAY OF e-FILING - Month of Feb. 2015 • 1601C & 1602 - eFPS filers under Group D • 1601 E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group D 13 Friday –LAST DAY OF e-FILING - Month of Feb. 2015 • 1601C & 1602 - eFPS filers under Group C • 1601 E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group C 14 Saturday –LAST DAY OF e-FILING - Month of Feb. 2015 • 1601C & 1602 - eFPS filers under Group B • 1601 E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group B 15 Sunday –LAST DAY OF REGISTRATION • Permanently Bound Computer – Generated/Loose Leaf Books of Accounts & other Accounting Records such as but not limited to Receipts & Invoices together w/ the affidavit/certificate under oath as to the type of books, no. of pages/leaves used & volume no. during the TY - FY ending Feb. 28, 2015 SUBMISSION • Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDS and LRAs - Month of Feb. 2015 • Summary List of blank OCTs/TCTs/CCTs issued to all RDs - Month of Feb. 2015 e-SUBMISSION • Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributors/ dealers/vendors/suppliers - FQ ending Feb. 28, 2015 FILING & PAYMENT • 1707A together with the applicable attachments by corporate taxpayers - FY ending Nov. 30, 2014 • 1704 together with the applicable attachments - FY ending Feb. 28, 2014 eFILING/FILING & ePAYMENT/PAYMENT - FY ending Nov. 30, 2014 • 1702 RX, MX & EX by corporations, partnerships and other non-individual taxpayer together with the required applicable attachments – Manual, eFPS & eBIRForms filers a) Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding tax (SAWT); b) Photocopy of the Certificate of Entitlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-ARMM; c) Photocopy of the Certificate issued by the PEZA; d) Statement of Management Responsibility e-FILING - Month of Feb. 2015 • 1601C & 1602 - eFPS filers under Group A • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP)-eFPS filers under Group A e-PAYMENT - Month of Feb. 2015 • 1601C,1601E, 1601F & 1602 - eFPS filers 16 Monday – LAST DAY OF SUBMISSION - March 1 – 15, 2015 • Consolidated Return of all Transactions based on the Reconciled Data of Stock- brokers 20 Friday – LAST DAY OF e-SUBMISSION • Monthly Report of Printer - Month of Feb. 2015 e-FILING/FILING & e-PAYMENT/PAYMENT • 2551Q – For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes – Manual, eFPS & eBIRForms filers - FQ ending Feb. 28, 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- Manual, eFPS & eBIRForms filers - Month of Feb. 2015 e-FILING & e-PAYMENT -Month of Feb. 2015 • 2550M & 2551M eFPS filers , if National Government Agencies e-FILING/FILING & e-PAYMENT/REMITTANCE • 1600 WP - Manual, eFPS & eBIRForms filers - Month of Feb. 2015 DISTRIBUTION - FQ ending Feb. 28, 2015 • 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 Saturday – LAST DAY OF e-FILING - Month of Feb. 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group E 22 Sunday – LAST DAY OF e-FILING - Month of Feb. 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group D 23 Monday – LAST DAY OF e-FILING - Month of Feb. 2015 • 2550M & 2551 M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group C 24 Tuesday – LAST DAY OF e-FILING - Month of Feb. 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group B 25 Wednesday – LAST DAY OF SUBMISSION - FQ ending Feb. 28, 2015 • Quarterly Summary Lists of Sales/Purchases by a Value Added Tax (VAT) registered taxpayer – Manual filers • Sworn Statements of the Manufacturer’s or Importer’s Volume of Sales of each particular brand of alcohol and tobacco products e-FILING/FILING & e-PAYMENT/PAYMENT - FQ ending Feb. 28, 2015 • 2550Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable –Manual, eFPS & eBIRForms filers e-FILING - Month of Feb. 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable–eFPS filers under Group A e-PAYMENT • 2550M & 2551M - eFPS filers - Month of Feb. 2015 30 Monday - LAST DAY OF REGISTRATION - FY ending Feb. 28, 2015 • Computerized Books of Accounts & Other Accounting Records in CD-R, DVD –R or other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, ac curacy and appropriateness of the computerized accounting books/records SUBMISSION - FY ending Feb. 28, 2015 • Inventory List of finished goods, work in process, raw materials, supplies and stock-in trade of taxpayers e-SUBMISSION/e-ATTACHMENTS • Quarterly Summary List of Sales/Purchases (SLSP) by eFPS filers - FQ ending Feb. 28, 2015 • e-ATTACHMENT to e-FILED 1702 RT, MX & EX (if Applicable) - FY ending Nov. 30, 2014 - Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding tax (SAWT) - Photocopy of the Certificate of Entitlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-ARMM - Photocopy of the Certificate issued by the PEZA - Statement of Management Responsibility BIR Tax Deadlines (As of October 31, 2014)
  16. 16. APRIL 2015 1 Wednesday - LAST DAY OF SUBMISSION • Consolidated Return of all Transactions based on the Reconciled Data of the Stockbrokers - March 16-31, 2015 • Engagement Letters & Renewals or Subsequent Agreements for Financial Audit by Independent CPAs - FY beginning June 1, 2015 e-FILING/FILING & e-PAYMENT/PAYMENT - FQ ending Jan. 31, 2015 • 1702Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – Manual, eFPS & eBIRForms filers 5 Sunday - LAST DAY OF SUBMISSION - Month of March 2015 • Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation (RA7279) e-FILING/ FILING & e-PAYMENT/PAYMENT - Month of March 2015 • 2000 - Documentary Stamp Tax Declaration/Return, Manual & eBIRForms filers • 2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions), Manual & eBIRForms filers SUBMISSION/eSUBMISSION - Month of March 2015 • Transcript sheets of the following: 2.08-ORB (A-1); 2.08-ORB; 2.11-ORB; 2.14-ORB; 2.17-ORB; 2.17a-ORB; 2.20-ORB; 2.36-ORB; 2.43-ORB; 2.61-ORB; 2.68-ORB; 2.69-ORB; 2.69A-19-ORB; 2.70-ORB;2.83-ORB;31.01ORB(L7); 31.18-ORB; 31.27-ORB; 31.46-ORB; 31.46-Auxiliary Register Book (L71/2); 38.01-ORB; 398 ORB; 398-1 ORB • Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles 8 Wednesday - LAST DAY OF eSUBMISSION - Month of March 2015 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 Friday – LAST DAY OF SUBMISSION - Month of March 2015 • Transcript sheets of 2222-ORB • List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative • Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill • Monthly Report of DST Collected and Remitted by the Government Agency eSUBMISSION - Month of March 2015 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-FILING/FILING & e-PAYMENT/ REMITTANCE - Month of March 2015 • 1600 together with the Monthly Alphalist of Payees (MAP)-Manual, eFPS & eBIRForms filers • 1606 - Manual, eFPS & eBIRForms filers • Withholding Tax Remittance Return/s (1601C, 1601E & 1601F) with the Corresponding Tax Remittance Advice/s (TRAs)/ Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies (NGAs) –eFPS & Manual filers • 1601C (and attachment, if applicable) - Manual, eFPS & eBIRForms filers - Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office- Operations Division/Unit for MWEs receiving hazard pay -for the Private Sector - Justification for such payment of hazard pay as certified by DOLE- NL Taxpayers - Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay for the Public Sector NOTE: National Government Agencies are mandated to File Tax Returns and Pay Taxes through the Electronic filing & Payment System (eFPS) • 1601E & 1601F- together w/ the Monthly Alphalist of Payees (MAP) Manual, eFPS & eBIRForms filers • 1603 –eFPS & Manual filers who are National Government Agencies - CQ ending March 31, 2015 FILING & REMITTANCE - Month of March 2015 • 1602- Manual & eBIRForms Filers • 2200-M-Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals e-FILING & e-PAYMENT/ REMITTANCE - Month of March 2015 • 1601E & 1601F- together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers who are National Government Agencies DISTRIBUTION - Month of March 2015 • 2307- Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) • 2306 – Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 Saturday – LAST DAY OF e-FILING - Month of March 2015 • 1601C & 1602 - eFPS filers under Group E • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP)-eFPS filers under Group E 12 Sunday – LAST DAY OF e-FILING - Month of March 2015 • 1601C & 1602 - eFPS filers under Group D 12 Sunday – LAST DAY OF e-FILING - Month of March 2015 • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP)-eFPS filers under Group D 13 Monday – LAST DAY OF e-FILING - Month of March 2015 • 1601C & 1602 - eFPS filers under Group C • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) eFPS filers under Group C 14 Tuesday – LAST DAY OF e-FILING - Month of March 2015 • 1601C & 1602 - eFPS filers under Group B • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) eFPS filers under Group B 15 Wednesday – LAST DAY OF REGISTRATION - FY ending March 31, 2015 • Permanently Bound Computer – Generated/Loose Leaf Books of Accounts & other Accounting Records such as but not limited to Receipts & Invoices together w/ the affidavit/certificate under oath as to the type of books, no. of pages/leaves used & volume no. during the TY SUBMISSION • Quarterly List (with monthly Breakdown) of Contractors of gov’t. contracts entered into by the provinces/cities/municipalities/ barangays - CQ ending March 31, 2015 • List of Medical Practitioners - CQ ending March 31, 2015 • Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDS and LRAs - Month of March 2015 • Summary List of blank OCTs/TCTs/CCTs issued to all RDs - Month of March 2015 • Updated Masterlist of newly registered taxpayers and taxpayers whose business permits were renewed from LGUs thru its Local Treasurer - CY ending Dec. 31, 2014 & 2015 renewals • Masterlist of Retired Businesses from LGU thru its Local Treasurer - CY ending Dec. 31, 2014 • Copy of Assessment Roll (List of existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer - CY ending Dec. 31, 2014 e-SUBMISSION • Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributors/dealers/ vendors/suppliers - TQ ending March 31, 2015 e-FILING & e-PAYMENT/REMITTANCE CQ ending March 31, 2015 • 1603 – eFPS filers except National Government Agencies e-FILING/FILING & e-PAYMENT/PAYMENT • 1700 by individual not qualified for substituted filing and marginal income earners- Manual, eFPS & eBIRForms filers - CY ending Dec. 31, 2014 • 1701Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- Manual, eFPS & eBIRForms filers - CQ ending March 31, 2015 • 1702 RT, EX & MX by corporations, partnerships and other non-individual taxpayer together w/ the required applicable attachments – Manual, eFPS & eBIRForms filers - CY ending Dec. 31, 2014 • 1701 by self-employed individuals, estates and trusts together w/ the required applicable attachments – Manual, eFPS & eBIRForms filers - CY ending Dec. 31, 2014 Attachments for 1701 & 1702 RT,EX & MX: a) Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding tax (SAWT); b) Photocopy of the Certificate of Entitlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI- ARMM; c) Photocopy of the Certificate issued by the PEZA; d) Statement of Manage- ment Responsibility FILING & PAYMENT • 1704 together with the applicable attachments - FY ending March 31, 2014 • 2200M – Excise Tax Return for Mineral Products - CQ ending March 31, 2015 • 1707A together with the applicable attachments by individual & corporate taxpayers - CY ending Dec. 31, 2014 e-FILING - Month of March 2015 • 1601C & 1602 - eFPS filers under Group A • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP)-eFPS filers under Group A e-PAYMENT - Month of March 2015 • 1601C,1601E,1601F & 1602 - eFPS filers 16 Thursday - LAST DAY OF SUBMISSION - April 01-15, 2015 • Consolidated Return of all Transactions based on the Reconciled Data of Stockbrokers 20 Monday – LAST DAY OF SUBMISSION • Quarterly Information on OCWs or OFWs Remittances which are Exempt from DST to be furnished by the local banks and non-bank money transfer agents - CQ ending March 31, 2015 e-SUBMISSION • Monthly Report of Printer - Month of March 2015 e-FILING/FILING & e-PAYMENT/PAYMENT • 2551Q – For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes – Manual, eFPS & eBIRForms filers - TQ ending March 31, 2015 20 Monday – LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – Manual, eFPS & eBIRForms filers - Month of March 2015 e-FILING & e-PAYMENT - Month of March 2015 • 2550M & 2551M - eFPS filers, if National Government Agencies e-FILING/FILING & e-PAYMENT/REMITTANCE - Month of March 2015 • 1600 WP - Manual, eFPS & eBIRForms filers DISTRIBUTION - TQ ending March 31, 2015 • 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 Tuesday – LAST DAY OF e-FILING - Month of March 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group E 22 Wednesday – LAST DAY OF e-FILING - Month of March 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group D 23 Thursday – LAST DAY OF e-FILING - Month of March 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group C 24 Friday – LAST DAY OF e-FILING - Month of March 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group B 25 Saturday – LAST DAY OF SUBMISSION - TQ ending March 31, 2015 • Quarterly Summary Lists of Sales/Purchases by VAT Registered Taxpayer – Manual filers • Sworn Statements of the Manufacturer’s or Importer’s Volume of Sales of each particular brand of alcohol and tobacco products e-FILING - Month of March 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group A e-PAYMENT - Month of March 2015 • 2550M & 2551M – eFPS Filers e-FILING/FILING & e-PAYMENT/PAYMENT - TQ ending March 31, 2015 • 2550Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – Manual, eFPS & eBIRForms filers 29 Wednesday- LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT - FQ ending Feb. 28, 2015 • 1702Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – Manual, eFPS & eBIRForms filers 30 Thursday – LAST DAY OF REGISTRATION - FY ending March 31, 2015 • Computerized Books of Accounts & Other Accounting Records in CD-R, DVD –R or other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records SUBMISSION • Copy of the Annual Report duly received by the office of the Insurance Commission by an Insurance Company - CY 2014 • Inventory List of finished goods,work in process,raw materials,supplies and stock-in trade of taxpayers - FY ending March 31, 2015 e-SUBMISSION/e-ATTACHMENTS/ATTACHMENTS • e-Attachment to e-Filed 1601C ( if applicable) - eFPS filers - Month of March 2015 (Note: eFPS if National Government Agencies (NGAs) a) Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office; b)Operations Division/Unit for MWEs receiving hazard pay- for the Private Sector; c) Justifi- cation for such payment of hazard pay as certified by DOLE –for the Private Sector; d) Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay- for the Public Sector • e-Attachment to e-Filed/ 1702 RT, MX & EX (if Applicable) & 1701 (if Applicable- eFPS filers - CY 2014 - Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding tax (SAWT) - Photocopy of the Certificate of Entitlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-ARMM - Photocopy of the Certificate issued by the PEZA - Statement of Management Responsibility • Quarterly Summary List of Sales/Purchases (SLSP) by EFPS filers - TQ ending March 31, 2015 BIR Tax Deadlines (As of October 31, 2014)
  17. 17. MAY 2015 1 Friday – LAST DAY OF SUBMISSION • Consolidated Return of all Transactions based on the Reconciled Data of the Stockbrokers - April 16–30, 2015 • Engagement Letters & Renewals or Subsequent Agreements for Financial Audit by Independent CPAs - FY beginning July 1, 2015 5 Tuesday – LAST DAY OF SUBMISSION - Month of April 2015 • Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corp. (RA 7279) e-FILING/ FILING & e-PAYMENT/PAYMENT - Month of April 2015 • 2000 - Documentary Stamp Tax Declaration/Return, Manual & eBIRForms filers • 2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions), Manual & eBIRForms filers SUBMISSION/e-SUBMISSION - Month of April 2015 • Transcript sheets of the following: 2.08-ORB (A-1); 2.08-ORB; 2.11-ORB; 2.14-ORB; 2.17-ORB; 2.17a-ORB; 2.20-ORB; 2.36-ORB; 2.43-ORB; 2.61-ORB; 2.68-ORB; 2.69-ORB; 2.69A-19-ORB; 2.70-ORB; 2.83-ORB; 31.01ORB(L7); 31.18-ORB; 31.27-ORB; 31.46-ORB; 31.46-Auxiliary Register Book (L71/2); 38.01-ORB; 398 ORB; 398-1 ORB • Transcript sheets of ORB used by manufacturers /assemblers, importers and wholesalers of automobiles 8 Friday – LAST DAY OF eSUBMISSION - Month of April 2015 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 Sunday – LAST DAY OF SUBMISSION- Month of April 2015 • Transcript sheets of 2222-ORB • List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative • Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill • Monthly Report of DST Collected and Remitted by the Government Agency • Importer’s Notarized Liquidation Statement together with the required applicable attachments - March – April 2015 eSUBMISSION - Month of April 2015 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-FILING/FILING & e-PAYMENT/REMITTANCE - Month of April 2015 • 1600 together w/ the Monthly Alphalist of Payees (MAP)-Manual, eFPS & eBIRForms filers • 1606 –Manual, eFPS & eBIRForms filers • Withholding Tax Remittance Return/s (1601C, 1601E & 1601F) with the Corresponding Tax Remittance Advice/s (TRAs)/ Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies (NGAs) – eFPS & Manual filers FILING & REMITTANCE - Month of April 2015 • 1601C & 1602- Manual & eBIRForms filers • 2200-M-Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals e-FILING/FILING & e-PAYMENT/REMITTANCE - Month of April 2015 • 1601E & 1601F - together w/ the Monthly Alphalist of Payees (MAP) – Manual, eFPS & eBIRForms filers e-FILING & e-PAYMENT/REMITTANCE - Month of April 2015 • 1601E & 1601F - together w/ the Monthly Alphalist of Payees (MAP) – eFPS filers who are National Government Agencies DISTRIBUTION - Month of April 2015 • 2307- Certificate of Creditable Tax Withheld at Source (VAT / Percentage Tax) • 2306 – Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 Monday – LAST DAY OF e-FILING - Month of April 2015 • 1601C & 1602 - eFPS filers under Group E • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group E 12 Tuesday – LAST DAY OF e-FILING - Month of April 2015 • 1601C & 1602 - eFPS filers under Group D • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP - eFPS filers under Group D 13 Wednesday – LAST DAY OF e-FILING - Month of April 2015 • 1601C & 1602 - eFPS filers under Group C • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group C 14 Thursday – LAST DAY OF e-FILING - Month of April 2015 • 1601C & 1602 - eFPS filers under Group B • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group B 15 Friday – LAST DAY OF REGISTRATION - FY ending April 30, 2015 • Permanently Bound Computer – Generated/Loose Leaf Books of Accounts & other Accounting Records such as but not limited to Receipts & Invoices together w/ the affidavit/certificate under oath as to the type of books, no. of pages/ leaves used & volume no. during the TY SUBMISSION - Month of April 2015 • Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs • Summary List of blank OCTs/TCTs/CCTs issued to all RDs e-SUBMISSION • Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributor/ dealer/vendor/supplier - FQ ending April 30, 2015 FILING & PAYMENT • 1707A together with the applicable attachments by corporate taxpayers - FY ending Jan. 31, 2015 • 1704 together with the applicable attachments - FY ending April 30, 2014 eFILING/FILING & ePAYMENT/PAYMENT • 1702 RT, MX & EX by corporations, partnerships and other non-individual taxpayer togetherwith the required applicable attachments – Manual, eFPS & eBIRForms filers - FY ending Jan. 31, 2015 a) Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding tax (SAWT); b) Photocopy of the Certificate of Entitlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-ARMM; c) Photocopy of the Certificate issued by the PEZA; d) Statement of Management Responsibility e-FILING - Month of April 2015 • 1601C & 1602 - eFPS filers under Group A • 1601E & 1601F together w/ the Monthly Alphalist Of Payees (MAP) - eFPS filers under Group A e-PAYMENT - Month of April 2015 • 1601C,1601E, 1601F & 1602 - eFPS filers 16 Saturday – LAST DAY OF SUBMISSION - May 01–15, 2015 • Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers 20 Wednesday – LAST DAY OF e-SUBMISSION • Monthly Report of Printer - Month of April 2015 e-FILING/FILING & e-PAYMENT/PAYMENT • 2551Q – For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes – Manual, eFPS & eBIRForms filers - FQ ending April 30, 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- Manual, eFPS & eBIRForms filers - Month of April 2015 e-FILING & e-PAYMENT - Month of April 2015 • 2550M & 2551M - eFPS filers, if National Government Agencies e-FILING/FILING & e-PAYMENT/REMITTANCE - Month of April 2015 • 1600 WP - Manual, eFPS & eBIRForms filers 20 Wednesday – LAST DAY OF DISTRIBUTION - FQ ending April 30, 2015 • 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 Thursday – LAST DAY OF e-FILING - Month of April 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group E 22 Friday – LAST DAY OF e-FILING - Month of April 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group D 23 Saturday – LAST DAY OF e-FILING - Month of April 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group C 24 Sunday – LAST DAY OF e-FILING - Month of April 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT)if applicable– eFPS filers under Group B 25 Monday – LAST DAY OF SUBMISSION - FQ ending April 30, 2015 • Quarterly Summary List of Sales/ Purchases by a VAT-Registered taxpayers – Manual filers • Sworn Statements of the Manufacturer’s or Importer’s Volume of Sales of each particular brand of alcohol and tobacco products e-FILING/FILING & e-PAYMENT/PAYMENT - FQ ending April 30, 2015 • 2550Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- Manual, eFPS & eBIRForms filers e-FILING - Month of April 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable -eFPS filers under Group A e-PAYMENT - Month of April 2015 • 2550M & 2551M– eFPS filers 30 Saturday – LAST DAY OF REGISTRATION - FY ending April 30, 2015 • Computerized Books of Accounts & Other Accounting Records in CD-R, DVD –R or other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records SUBMISSION - FY ending April 30, 2015 • Inventory List of finished goods, work in process, raw materials, supplies and stock-in trade of taxpayers e-SUBMISSION/e-ATTACHMENTS • Quarterly Summary List of Sales/Purchases (SLSP) by EFPS filers - FQ ending April 30, 2015 • eAttachment to e-Filed 1702 RT, MX & EX (if Applicable) - eFPS filers - FY ending Jan. 31, 2015 - Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding tax (SAWT) - Photocopy of the Certificate of Entitlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-ARMM - Photocopy of the Certificate issued by the PEZA - Statement of Management Responsibility e-FILING/FILING & e-PAYMENT/PAYMENT - TQ ending March 31, 2015 • 1702Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – Manual, eFPS & eBIRForms filers BIR Tax Deadlines (As of October 31, 2014)
  18. 18. JUNE 2015 1 Monday – LAST DAY OF SUBMISSION • Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers - May 16 - 31, 2015 • Engagement Letters & Renewals or Subsequent Agreements for Financial Audit by Independent CPAs - FY beginning Aug. 1, 2015 5 Friday – LAST DAY OF SUBMISSION - Month of May 2015 • Summary Report of Certification Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-FILING/ FILING & e-PAYMENT/PAYMENT - Month of May 2015 • 2000 - Documentary Stamp Tax Declaration/Return, Manual & eBIRForms filers • 2000-OT - Documentary Stamp Tax Declaration/Return (One-Time Transacations), Manual & eBIRForms filers SUBMISSION/eSUBMISSION - Month of May 2015 • Transcript sheets of the following: 2.08-ORB (A-1); 2.08-ORB; 2.11-ORB; 2.14-ORB; 2.17-ORB; 2.17a-ORB; 2.20-ORB; 2.36-ORB; 2.43-ORB; 2.61-ORB; 2.68-ORB; 2.69-ORB; 2.69A-19-ORB; 2.70-ORB; 2.83-ORB; 31.01ORB(L7); 31.18-ORB; 31.27-ORB; 31.46-ORB; 31.46-Auxiliary Register Book (L71/2); 38.01-ORB; 398 ORB; 398-1 ORB • Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles 8 Monday – LAST DAY OF eSUBMISSION - Month of May 2015 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 Wednesday – LAST DAY OF SUBMISSION - Month of May 2015 • Transcript Sheets of 2222-ORB • List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative • Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill • Monthly Report of DST Collected and Remitted by the Government Agency eSUBMISSION - Month of May 2015 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-FILING/FILING & e-PAYMENT/REMITTANCE - Month of May 2015 • 1600 together w/ the Monthly Alphalist of Payees (MAP)-Manual, eFPS & eBIRForms filers • 1606 –Manual, eFPS & eBIRForms filers • Withholding Tax Remittance Return/s (1601C, 1601E & 1601F) with the corresponding Tax Remittance Advice/s (TRAs)/ Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies (NGAs) – eFPS & Manual filers FILING & REMITTANCE - Month of May 2015 • 1601C & 1602- Manual & eBIRForms filers • 2200-M-Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals e-FILING/FILING & e-PAYMENT/REMITTANCE - Month of May 2015 • 1601E & 1601F- together w/ the Monthly Alphalist of Payees (MAP) – Manual, eFPS & eBIRForms filers e-FILING & e-PAYMENT/REMITTANCE - Month of May 2015 • 1601E & 1601F- together w/ the Monthly Alphalist of Payees (MAP) – eFPS filers who are National Government Agencies DISTRIBUTION - Month of May 2015 • 2307- Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) • 2306 – Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 Thursday – LAST DAY OF e-FILING - Month of May 2015 • 1601C & 1602 - eFPS filers under Group E • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group E 12 Friday – LAST DAY OF e-FILING - Month of May 2015 • 1601C & 1602 - eFPS filers under Group D 12 Friday – LAST DAY OF e-FILING - Month of May 2015 • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group D 13 Saturday – LAST DAY OF e-FILING - Month of May 2015 • 1601C & 1602 - eFPS filers under Group C • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group C 14 Sunday – LAST DAY OF e-FILING - Month of May 2015 • 1601C & 1602 - eFPS filers under Group B • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group B 15 Monday – LAST DAY OF REGISTRATION - FY ending May 31, 2015 • Permanently Bound Computer – Generated/Loose Leaf Books of Accounts & other Accounting Records such as but not limited to Receipts & Invoices together w/ the affidavit/certificate under oath as to the type of books, no. of pages/leaves used & volume no. during the TY SUBMISSION - Month of May 2015 • Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs • Summary List of blank OCTs/TCTs/CCTs issued to all RDs e-SUBMISSION - FQ ending May 31, 2015 • Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributors/ dealers/vendors/suppliers FILING & PAYMENT • 1707A together with the applicable attachments by corporate taxpayers - FY ending Feb. 28, 2015 • 1704 together with the applicable attachments - FY ending May 31, 2014 eFILING/FILING & ePAYMENT/PAYMENT • 1702 RT, MX & EX by corporations, partnerships and other non-individual taxpayer together with the required applicable attachments – Manual, eFPS & eBIRForms filers - FY ending Feb. 28, 2015 a) Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding tax (SAWT); b) Photocopy of the Certificate of Entitlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI- ARMM; c) Photocopy of the Certificate issued by the PEZA; d) Statement of Manage- ment Responsibility e-FILING - Month of May 2015 • 1601C & 1602 - eFPS filers under Group A • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) eFPS filers under Group A e-PAYMENT - Month of May 2015 • 1601C,1601E, 1601F & 1602 - eFPS Filers 16 Tuesday- LAST DAY OF SUBMISSION - June 01-15, 2015 • Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers 20 Saturday – LAST DAY OF e-SUBMISSION - Month of May 2015 • Monthly Report of Printer e-FILING/FILING & e-PAYMENT/PAYMENT • 2551Q – For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes –Manual, eFPS & eBIRForms filers - FQ ending May 31, 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- Manual, eFPS & eBIRForms filers - Month of May 2015 e-FILING & e-PAYMENT • 2550M & 2551M - eFPS filers, if National Government Agencies e-FILING/FILING & e-PAYMENT/REMITTANCE • 1600 WP - Manual, eFPS & eBIRForms filers 20 Saturday – LAST DAY OF DISTRIBUTION - FQ ending May 31, 2015 • 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 Sunday-LAST DAY OF e-FILING - Month of May 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- eFPS filers under Group E 22 Monday-LAST DAY OF e-FILING - Month of May 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group D 23 Tuesday-LAST DAY OF e-FILING - Month of May 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group C 24 Wednesday -LAST DAY OF e-FILING - Month of May 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) – if applicable - eFPS filers under Group B 25 Thursday -LAST DAY OF SUBMISSION - FQ ending May 31, 2015 • Quarterly Summary Lists of Sales/Purchases by a VAT-registered taxpayer – Manual filers • Sworn Statements of the Manufacturer’s or Importer’s Volume of Sales of each particular brand of alcohol and tobacco products e-FILING/FILING & e-PAYMENT/PAYMENT - FQ ending May 31, 2015 • 2550Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable– Manual, eFPS & eBIRForms filers e-FILING - Month of May 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- eFPS filers under Group A e-PAYMENT - Month of May 2015 • 2550M & 2551M – eFPS filers 29 Monday– LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT - FQ ending April 30, 2015 • 1702Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- Manual, eFPS & eBIRForms filers 30 Tuesday – LAST DAY OF REGISTRATION - FY ending May 31, 2015 • Computerized Books of Accounts & Other Accounting Records in CD-R, DVD –R or other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records SUBMISSION • Inventory List of finished goods, work in process, raw materials, supplies and stock-in trade of taxpayers - FY ending May 31, 2015 • Sworn Declaration of Gross Income received for the current year by Professionals, Talents, etc. - As of June 30, 2015 • Manufacturers’/Assemblers’/Producers’ or Importers’ Sworn Statement of each Particular Brand/Model of Automobile, Alcohol & Tobacco Products - 1st Semester of 2015 e-SUBMISSION/e-ATTACHMENTS • Quarterly Summary List of Sales/Purchases (SLSP) by EFPS filers - FQ ending May 31, 2015 • eAttachment to e-Filed 1702 RT, MX & EX (if Applicable) – eFPS filers - FY ending Feb. 28, 2015 a) Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT); b)Photocopy of the Certificate of Entitlement (CE) for Income Tax holiday (ITH) issued by the BOI/ BOI-ARMM; c) Photocopy of the Certificate issued by the PEZA; c) Statement of Management Responsibility BIR Tax Deadlines (As of October 31, 2014)
  19. 19. JULY 2015 1 Wednesday – LAST DAY OF SUBMISSION • Consolidated Return of All Transactions based on the reconciled data of stockbrokers - June 16 – 30, 2015 • Engagement Letters & Renewals or Subsequent Agreements for Financial Audit by Inde pendent CPAs - FY beginning Sept. 1, 2015 5 Sunday – LAST DAY OF SUBMISSION - Month of June 2015 • Summary Report of Certification Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-FILING/ FILING & e-PAYMENT/PAYMENT - Month of June 2015 • 2000-Documentary Stamp Tax Declaration/Return, Manual & eBIRForms filers • 2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions), Manual & eBIRForms filers SUBMISSION/e-SUBMISSION - Month of June 2015 • Transcript sheets of the following: 2.08-ORB (A-1); 2.08-ORB; 2.11-ORB; 2.14-ORB; 2.17-ORB; 2.17a-ORB; 2.20-ORB; 2.36-ORB; 2.43-ORB; 2.61-ORB; 2.68-ORB; 2.69-ORB; 2.69A-19-ORB; 2.70-ORB; 2.83-ORB; 31.01ORB(L7); 31.18-ORB; 31.27-ORB; 31.46-ORB; 31.46-Auxiliary Register Book (L71/2); 38.01-ORB; 398 ORB; 398-1 ORB • Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles 8 Wednesday – LAST DAY OF e-SUBMISSION - Month of June 2015 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 Friday – LAST DAY OF SUBMISSION - Month of June 2015 • Transcript sheets of 2222 – ORB • List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative • Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill • Monthly Report of DST Collected and Remitted by the Government Agency • Importer’s Notarized Liquidation Statement together with the required applicable attachments - May – June 2015 eSUBMISSION - Month of June 2015 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-FILING/FILING & e-PAYMENT/REMITTANCE - Month of June 2015 • 1600 together w/ the Monthly Alphalist of Payees (MAP)-Manual, eFPS & eBIRForms filers • 1606 –Manual, eFPS & eBIRForms filers • Withholding Tax Remittance Return/s (1601C, 1601E & 1601F) with the Corresponding Tax Remittance Advice/s (TRAs)/ Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies(NGAs) – eFPS & Manual filers • 1601C (and attachment, if Applicable) - Manual, eFPS & eBIRForms filers - Month of June 2015 -Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office- Operations Division/Unit for MWEs receiving hazard pay- for the Private Sector -Justification for such payment of hazard pay - for the Private Sector -Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay- for the Public Sector Note: National Government Agencies are mandated to file Tax Returns and Pay Taxes through Electronic Filing and Payment System (eFPS) • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) –Manual, eFPS & eBIRForms filers - Month of June 2015 • 1603 – eFPS & Manual filers who are National Government Agencies - CQ ending June 30, 2015 FILING & REMITTANCE • 1602 –Manual & eBIRForms filers - Month of June 2015 • 2200-M-Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals - Month of June 2015 e-FILING & e-PAYMENT/REMITTANCE • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) –eFPS filers who are National Government Agencies - Month of June 2015 DISTRIBUTION - Month of June 2015 • 2307- Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) • 2306 – Certificate of Final Tax Withheld at Source (VAT / Percentage Tax) 11 Saturday – LAST DAY OF e-FILING - Month of June 2015 • 1601C & 1602 - eFPS filers under Group E • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group E 12 Sunday – LAST DAY OF e-FILING - Month of June 2015 • 1601C & 1602 - eFPS filers under Group D 12 Sunday – LAST DAY OF e-FILING - Month of June 2015 • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group D 13 Monday- LAST DAY OF e-FILING - Month of June 2015 • 1601C & 1602 - eFPS filers under Group C • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP)- eFPS filers under Group C 14 Tuesday - LAST DAY OF e-FILING - Month of June 2015 • 1601C & 1602 - eFPS filers under Group B • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group B 15 Wednesday – LAST DAY OF REGISTRATION - FY ending June 30, 2015 • Permanently Bound Computer – Generated/Loose Leaf Books of Accounts & other Account ing Records such as but not limited to Receipts & Invoices together w/ the affidavit/certifi cate under oath as to the type of books,no. of pages/leaves used & volume no. during the TY SUBMISSION • Quarterly List (with monthly breakdown) of Contractors of government contract entered into by Provinces/Cities/Municipalities/ Barangays - CQ ending June 30, 2015 • List of Medical Practitioners - CQ ending June 30, 2015 • Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs - Month of June 2015 • Summary List of blank OCTs/TCTs/CCTs issued to all RDs - Month of June 2015 • Copy of Quarterly Updates of Assessment Roll (list of existing Tax Declaration of Real Proper ties)from LGUs thru its Local Treasurer - CQ ending June 30, 2015 e-SUBMISSION • Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributors/dealers/ vendors/suppliers - TQ ending June 30, 2015 PAYMENT • Individuals whose total income tax due exceeded P2,000 & who elected to pay in two (2) equal installments - (BIR Form 0605) - CY 2014 FILING & PAYMENT • 1707A together with the applicable attachments by corporate taxpayers - FY ending March 31, 2015 • 1704 together with the applicable attachments - FY ending June 30, 2014 • 2200M Excise Tax Return for Mineral Products - CQ ending June 30, 2015 e-FILING/FILING & e-PAYMENT/PAYMENT - FY ending March 31, 2015 • 1702 RT, MX & EX by corporations, partnerships and other non-individual taxpayer together with the required applicable attachments – Manual, eFPS & eBIRForms filers a) Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding tax (SAWT); b) Photocopy of the Certificate of Entitlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-ARMM; c) Photocopy of the Certificate issued by the PEZA; d) Statement of Management Responsibility e-FILING & e-PAYMENT/REMITTANCE • 1603 - eFPS filers except National Government Agencies - CQ ending June 30, 2015 e-FILING - Month of June 2015 • 1601C & 1602 - eFPS filers under Group A • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group A e-PAYMENT - Month of June 2015 • 1601C,1601E,1601F & 1602 - eFPS filers 16 Thursday - LAST DAY OF SUBMISSION - July 01–15, 2015 • Consolidated Return of All Transactions based on Reconciled Data of Stockbrokers 20 Monday- LAST DAY OF SUBMISSION - CQ ending June 30, 2015 • Quarterly Information on OCWs or OFWs Remittances which are Exempt from DST to be furnished by the local banks and non-bank money transfer agents e-SUBMISSION - Month of June 2015 • Monthly Report of Printer e-FILING/FILING & e-PAYMENT/PAYMENT • 2551Q – For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes – Manual, eFPS & eBIRForms filers - TQ ending June 30, 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Pay ments Subjected to W/holding Tax (SAWT) if applicable – Manual, eFPS & eBIRForms filers - Month of June 2015 e-FILING & e-PAYMENT • 2550M & 2551M eFPS filers, if National Government Agencies - Month of June 2015 e-FILING/FILING & e-PAYMENT/REMITTANCE • 1600WP - Manual, eFPS & eBIRForms filers - Month of June 2015 20 Monday- LAST DAY OF DISTRIBUTION - TQ ending June 30, 2015 • 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 Tuesday- LAST DAY OF e-FILING - Month of June 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Pay- ments Subjected to W/holding Tax (SAWT) if applicable- eFPS filers under Group E 22 Wednesday- LAST DAY OF e-FILING - Month of June 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Pay- ments Subjected to W/holding Tax (SAWT) if applicable- eFPS filers under Group D 23 Thursday - LAST DAY OF e-FILING - Month of June 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Pay- ments Subjected to W/holding Tax (SAWT) if applicable- eFPS filers under Group C 24 Friday - LAST DAY OF e-FILING - Month of June 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Pay- ments Subjected to W/holding Tax (SAWT) if applicable- eFPS filers under Group B 25 Saturday – LAST DAY OF SUBMISSION - TQ ending June 30, 2015 • Quarterly Summary List of Sales/Purchases by a VAT Registered Taxpayer – Manual filers • Sworn Statements of the Manufacturer’s or Importer’s Volume of Sales of each particular brand of alcohol and tobacco products e-FILING/FILING & e-PAYMENT/PAYMENT - TQ ending June 30, 2015 • 2550Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – Manual, eFPS & eBIRForms filers e-FILING - Month of June 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Pay ments Subjected to W/holding Tax (SAWT) if applicable- eFPS filers under Group A e-PAYMENT - Month of June 2015 • 2550M & 2551M –eFPS filers 30 Thursday – LAST DAY OF REGISTRATION - FY ending June 30, 2015 • Computerized Books of Accounts & Other Accounting Records in CD-R, DVD –R or other optical media properly labeled with the information required under existing revenue issu- ances together with the affidavit attesting to the completeness, accuracy and appropriate- ness of the computerized accounting books/records SUBMISSION - FY ending June 30, 2015 • Inventory List of finished goods, work in process, raw materials, supplies and stock-in trade of taxpayers e-SUBMISSION/e-ATTACHMENTS • Quarterly Summary List of Sales/Purchases (SLSP) by eFPS filers -TQ ending June 30, 2015 • e-Attachment to e-Filed 1702 RT, MX & EX (if Applicable) – eFPS filers - FY ending March 31, 2015 a) Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT); b)Photocopy of the Certificate of Entitlement (CE) for Income Tax holiday (ITH) issued by the BOI/BOI-ARMM; c) Photocopy of the Certificate issued by the PEZA; d)Statement of Management Responsibility • eAttachment to e-Filed 1601C (if applicable) - eFPS filers-Month of June 2015 a) Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office Operations Division/Unit for MWEs receiving hazard pay- for the Private Sector; b) Justifi- cation for such payment of hazard pay as certified by DOLE –for the Private Sector; c) Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay -for the Public Sector NOTE: eFPS if National Government Agencies (NGAs) e-FILING/FILING & e-PAYMENT/PAYMENT - FQ ending May 31, 2015 • 1702Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- Manual, eFPS & eBIRForms filers 31 Friday – LAST DAY OF SUBMISSION • Sworn statement by every lessee, concessionaire, owner or operator of mines & quarry, processor of minerals, producer or manufacturer of mineral products - 1st Semester of 2015 • Tenants profile including the following documents: - As of June 30, 2015 a) Building/space layout of the entire area being leased with proper unit/space address or reference; b) Certified True Copy of Contract of Lease per tenant; and c) The Lessee Information Statement e-SUBMISSION • List of Regular Suppliers of Goods and Services by the Top 5,000/20,000 Individual/Private Corporations including Large Taxpayers - 1st Semester of 2015 BIR Tax Deadlines (As of October 31, 2014)
  20. 20. AUGUST 2015 1 Saturday – LAST DAY OF SUBMISSION • Consolidated Return of All Transactions based on Reconciled Data of Stockbrokers - July 16-31, 2015 • Engagement Letters & Renewals or Subsequent Agreements for Financial Audit by Independent CPAs - FY beginning Oct. 1, 2015 5 Wednesday – LAST DAY OF SUBMISSION - Month of July 2015 • Summary Report of Certification Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-FILING/ FILING & e-PAYMENT/PAYMENT - Month of July 2015 • 2000 Documentary Stamp Tax Declaration/Return, Manual & eBIRForms filers • 2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions), Manual & eBIRForms filers SUBMISSION/e-SUBMISSION - Month of July 2015 • Transcript sheets of the following: 2.08-ORB (A-1); 2.08-ORB; 2.11-ORB; 2.14-ORB; 2.17-ORB; 2.17a-ORB;2.20-ORB; 2.36-ORB; 2.43-ORB; 2.61-ORB; 2.68-ORB; 2.69-ORB; 2.69A-19-ORB; 2.70-ORB; 2.83-ORB; 31.01ORB(L7); 31.18-ORB; 31.27-ORB; 31.46-ORB; 31.46-Auxiliary Register Book (L71/2); 38.01-ORB; 398 ORB; 398-1 ORB • Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles 8 Saturday – LAST DAY OF e-SUBMISSION - Month of July 2015 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 Monday – LAST DAY OF SUBMISSION - Month of July 2015 • Transcript sheet of 2222-ORB • List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative • Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill • Monthly Report of DST Collected and Remitted by the Government Agency e-SUBMISSION - Month of July 2015 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-FILING/FILING & e-PAYMENT/REMITTANCE - Month of July 2015 • 1600 together w/ the Monthly Alphalist of Payees (MAP) –Manual, eFPS & eBIRForms filers • 1606 –Manual, eFPS & eBIRForms filers • Withholding Tax Remittance Return/s (1601C, 1601E & 1601F) with the corresponding Tax Remittance Advice/s (TRAs)/ Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies (NGAs) – eFPS & Manual filers FILING & REMITTANCE - Month of July 2015 • 1601C & 1602 - Manual & eBIRForms filers • 2200M-Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals e-FILING/FILING & e-PAYMENT/REMITTANCE - Month of July 2015 • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) – Manual, eFPS & eBIRForms filers e-FILING & e-PAYMENT/REMITTANCE - Month of July 2015 • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) – eFPS who are National Government Agencies DISTRIBUTION - Month of July 2015 • 2307- Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) • 2306 – Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 Tuesday – LAST DAY OF e-FILING - Month of July 2015 • 1601C & 1602 - eFPS filers under Group E • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group E 12 Wednesday – LAST DAY OF e-FILING - Month of July 2015 • 1601C & 1602 - eFPS filers under Group D 12 Wednesday – LAST DAY OF e-FILING - Month of July 2015 • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group D 13 Thursday – LAST DAY OF e-FILING - Month of July 2015 • 1601C & 1602 - eFPS filers under Group C • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group C 14 Friday – LAST DAY OF e-FILING - Month of July 2015 • 1601C & 1602 - eFPS filers under Group B • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group B 15 Saturday – LAST DAY OF REGISTRATION - FY ending July 31, 2015 • Permanently Bound Computer – Generated/Loose Leaf Books of Accounts & other Accounting Records such as but not limited to Receipts & Invoices together w/ the affidavit/certificate under oath as to the type of books,no. of pages/leaves used & volume no. during the TY SUBMISSION - Month of July 2015 • Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs • Summary List of blank OCTs/TCTs/CCTs issued to all RDs e-SUBMISSION - FQ ending July 31, 2015 • Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributor/ dealer/vendor/supplier e-FILING/FILING & e-PAYMENT/PAYMENT - CQ ending June 30, 2015 • 1701Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable –Manual, eFPS & eBIRForms filers e-FILING - Month of July 2015 • 1601C & 1602 - eFPS filers under Group A • 1601E & 1601Ftogether w/ the Monthly Alphalist of Payees (MAP) - eFPS filers under Group A e-PAYMENT - Month of July 2015 • 1601C,1601E,1601F & 1602 - eFPS Filers FILING & PAYMENT • 1707A together with the applicable attachments by corporate taxpayers - FY ending April 30, 2015 • 1704 together with the applicable attachments - FY ending July 31, 2014 e-FILING/FILING & e-PAYMENT/PAYMENT - FY ending April 30, 2015 • 1702 RT, MX & EX by corporations, partnerships and other non-individual taxpayer together w/ the required applicable attachments – Manual, eFPS & eBIRForms filers a) Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding tax (SAWT); b) Photocopy of the Certificate of Entitlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI ARMM; c) Photocopy of the Certificate issued by the PEZA; d) Statement of Manage- ment Responsibility 16 Sunday – LAST DAY OF SUBMISSION - Aug. 01- 15, 2015 • Consolidated Return of All transactions based on the Reconciled Data of Stockbrokers 20 Thursday – LAST DAY OF e-SUBMISSION - Month of July 2015 • Monthly Report of Printer e-FILING/FILING & e-PAYMENT/PAYMENT - FQ ending July 31,2015 • 2551Q – For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes – Manual, eFPS & eBIRForms filers 20 Thursday – LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT - Month of July 2015 • 2550M& 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – Manual, eFPS & eBIRForms filers 20 Thursday – LAST DAY OF e-FILING & e-PAYMENT - Month of July 2015 • 2550M & 2551M eFPS filers, if National Government Agencies e-FILING/FILING & e-PAYMENT/REMITTANCE - Month of July 2015 • 1600WP - Manual, eFPS & eBIRForms filers DISTRIBUTION - FQ ending July 31, 2015 • 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 Friday – LAST DAY OF e-FILING - Month of July 2014 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – eFPS filers under Group E 22 Saturday – LAST DAY OF e-FILING - Month of July 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – eFPS filers under Group D 23 Sunday – LAST DAY OF e-FILING - Month of July 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – eFPS filers under Group C 24 Monday – LAST DAY OF e-FILING - Month of July 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – eFPS filers under Group B 25 Tuesday – LAST DAY OF SUBMISSION - FQ ending July 31, 2015 • Quarterly Summary List of Sales/Purchases by a VAT Registered Taxpayers – Manual filers • Sworn Statements of the Manufacturer’s or Importer’s Volume of Sales of each particular brand of alcohol and tobacco products e-FILING/FILING & e-PAYMENT/PAYMENT - FQ ending July 31, 2015 • 2550Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- Manual, eFPS & eBIRForms filers e-FILING - Month of July 2015 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable - eFPS filers under Group A e-PAYMENT - Month of July 2015 • 2550M & 2551M - eFPS filers 29 Saturday- LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT - TQ ending June 30, 2015 • 1702Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) – Manual, eFPS & eBIRForms filers 30 Sunday- LAST DAY OF REGISTRATION - FY ending July 31, 2015 • Computerized Books of Accounts & Other Accounting Records in CD-R, DVD –R or other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records SUBMISSION - FY ending July 31, 2015 • Inventory List of finished goods, work in process, raw materials, supplies and stock-in trade of taxpayers e-SUBMISSION/e-ATTACHMENTS • Quarterly Summary List of Sales/Purchases (SLSP) by eFPS filers - FQ ending July 31, 2015 • e-Attachment to e-Filed 1702 RT, MX & EX (if Applicable) – Manual, eFPS & eBIRForms filers - FY ending April 30, 2015 a) Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT); b) Photocopy of the Certificate of Entitlement (CE) for Income Tax holiday (ITH) issued by the BOI/ BOI-ARMM; c) Photocopy of the Certificate issued by the PEZA ; d) Statement of Management Responsibility BIR Tax Deadlines (As of October 31, 2014)

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