2015 Bir Tax Calendar

8/9/2019 2015 Bir Tax Calendar

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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)“All Withholding Agents, regardless of the

number of employees and payees and

whether the employees/payees are exempt or not, shall submit beginning January 31

and March 1 every year thereafter, an

alphabetical list of employees and list of

payees on income payments subject to

creditable and final withholding taxes”.

Updates:On the Submission Requirements of Alphalist

of Employees/Payees of Income Payments

- Tax Deadlines- January 1 (New Year’s Day)- January 2 (Additional Special Non-Working Day)


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Reminder:



February- Tax DeadlinesFeb. 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 registeredwith National Electrification Administration

and Local Water Utilities Administration”

Reminder:On the Use of eBIRForms

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- Tax Deadlines

Reminder:



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-laccessof the Land Bank of the Philippines &

Internet Banking System of the PhilippineNational Bank, except taxes due from the

Annual Income Tax Returns filed (BIR Form Nos.1700, 1701, 1702-RT, 1702-EX & 1702-MX”

Reminder:Additional On-Line Tax

Payments Made Available

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Reminder:



April

(Per RMC 9-2014)

“Disclosures required under theSupplemental Information portion

of BIR Form No. 1700 & 1701 will

be mandatory starting with CY 2014”

Updates:Disclosure of Supplemental

Information - Mandatory forIndividual ITR filers

- 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)


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Reminder:



May- Tax Deadlines- May 1 (Labor Day)

(Per RMO 33-2014)“Revises Importer & Broker Accreditation Rules

Improters/Brokers who have no trade nameare no longer required to submit a Certified

True Copy of Business Name Registration; Applicants that enjoy ta x incentives in Freepor ts

or from BOI/PEZA are required to submit theCertificate 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 o f filing tax returns thro ugh eFPS for

at least two (2) straight months.”

Reminder:Amendments on

Documentary Requirements

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7 8 9 10 11 12 13


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Reminder:



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 IntegratedBIR 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:Use of Enhanced and Integrated

eAccReg eSales Systems Prescribed


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Reminder:



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:BIR Form No. 0217-Applicationfor Contractor’s Final Payment

Release Certificate (formerlyBIR form No. 2555) May 2014 Version


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Reminder:



August- Tax Deadlines- August 21 (Ninoy Aquino Day)

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(Per RMC 46-2014)“ ANY DOCUMENT, Transaction or

Arrangement entered into underfinancial lease is subject to

Documentary Stamp Tax (DST)under Section 179 of the NIRC,

as amended.”

Updates:Taxability of FinancialLease for Purposes of

DocumentaryStamp Tax

- August 31 (National Heroes Day)

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10/40

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Reminder:



September- Tax Deadlines

(Per RMC 39-2014)“ The Portion of Payouts by

employee pension plansrepresenting a return of an

employee’s personal contributionto the fund isnot taxable. ”

Updates:Tax Treatment of Payouts

by Employee Pension Plans


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Reminder:



October- Tax Deadlines

(Per RR 7-2014 as Amended by RR 8-2014)“Prescribe the affixture of new internal revenuestamps on imported and locally manufactured

cigarettes, whether for domestic sale or for export, and the use of the Internal Revenue

Stamp Integrated System (IRSIS) for theordering, distribution and monitoring,

Effective March 1, 2015 ”

Updates:Internal Revenue Stamps

Integrated System (IRSIS) Launch


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Reminder:



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 orreceipts not exceeding P100,000 in any

12-month period. Said individual is requiredto register with the BIR, file and pay Annual

Income Tax Return and is mandated to registerhis/her Books of Records and issue registered

principal re ceipts/sales invoice sto his/her customers. ”

Updates:On the Tax Obligations

of the MIEs


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Reminder:



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, AmendingSec.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 booksof accounts, subsidiary books and other

accounting records in an electronic storagesystem which complies with the requirements

set forth under Section 2-A.”

Reminder:New Rules on the Preservation

of Books of Accounts


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1 Thursday - LAST DAY OF SUBMISSION • Consolidated Return of All Transacons based on the Reconciled Data of the Stockbrokers

- Dec. 16 – 31, 2014

• Engagement Leers and Renewals or Subsequent Agreements for Financial Audit byIndependent CPAs - FY beginning March 1, 2015

5 Monday – LAST DAY OFSUBMISSION - Month of Dec. 2014 • Summary Report of Cercaons Issued by the President of the Naonal Home Mortgage

Finance Corporaon (RA 7279)e-FILING /FILING & e-PAYMENT /PAYMENT - Month of Dec. 2014• 2000 – Documentary Stamp Tax Declaraon/Return, Manuel & eBIRForms lers• 2000-OT Documentary Stamp Tax Declaraon/Return (One-Time Transacons), Manual &

eBIRForms lersSUBMISSION/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 ofautomobiles

8 Thursday – LAST DAY OFeSUBMISSION - Month of Dec. 2014 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 Saturday – LAST DAY OFSUBMISSION

- Month of Dec. 2014• Transcript sheets of 2222-ORB• List of Buyers of Sugar Together with a Copy of Cercate of Advance Payment of VAT Made by

Each Buyer appearing in the List by a Sugar Cooperave• Informaon Return on Releases of Rened Sugar by the Proprietor or Operator of a Sugar

Renery or Mill• Monthly Report of DST Collected and Remied by the Government Agency• Importer’s Notarized Liquidaon Statement together with the required aachments

- Nov.- Dec. 2014 eSUBMISSION

- Month of Dec. 2014• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd numbere-FILING/FILING & e-PAYMENT/REMITTANCE - Month of Dec. 2014• 1600-together with the Monthly Alphalist of Payees (MAP) –Manual, eFPS & eBIRForms lers• 1606 - Manual, eFPS & eBIRForms lers• Withholding Tax Remiance Return/s for BIR Form 1600 with the Corresponding Tax Remiance

Advice/s (TRAs)/Electronic Tax Remiance Advice/s (eTRAs) by Naonal Government Agencies(NGAs)- eFPS & Manual lers

• 1603- eFPS lers who are Naonal Government Agencies - CQ ending Dec. 31, 2014FILING & 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. 2014DISTRIBUTION - Month of Dec. 2014 • 230 7- Cercate of Creditable Tax Withheld at Source (VAT/Percentage Tax)• 2 306 – Cercate of Final Tax Withheld at Source (VAT/Percentage Tax)

11 Sunday –LAST DAY OFe-FILING - Month of Dec. 2014 • 1601C & 1602 - eFPS lers under Group E• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers under Group E12 Monday –LAST DAY OF e-FILING - Month of Dec. 2014 • 1601C & 1602 - eFPS lers under Group D• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers under Group D13 Tuesday –LAST DAY OF e-FILING - Month of Dec. 2014 • 1601C & 1602 - eFPS lers under Group C• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers under Group C14 Wednesday –LAST DAY OFe-FILING - Month of Dec. 2014• 1601C & 1602 - eFPS lers under Group B• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers under Group B15 Thursday - LAST DAY OF

REGISTRATION

• Permanently Bound Computer – Generated/Loose Leaf Books of Accounts & other AccounngRecords such as but n ot limited to Receipts & Invoices together w/ the adavit/cercate under

oath as to the type of books, no. of pages/leaves used & volume no. during the TY - CY endingDec. 31, 2014

• List of Medical Praconers - CQ ending Dec. 31, 2014• Quarterly List (w/ monthly breakdown) of Contactors of Gov’t. Contracts entered into by the

Provinces/Cies/Municipalies/Barangays - CQ ending Dec. 31, 2014• Monthly Summary Report/Schedule of Transfers of Titled and Untled Properes by City or

Municipal Assessors, RDs and LRAs - Month of Dec. 2014

BIR Tax Deadlines (As of October 31, 2014) JANUARY 2015• S ummary List of blank OCTs/TCTs/CCTs issued to all RDs - Month of Dec. 201415 Thursday - LAST DAY OF REGISTRATION• Copy of Quarterly Updates of Assessment Roll (list of exisng Tax Declaraon of Real Properes) from LGUs thru its Local Treasurer - CQ ending Dec. 31, 2014e-SUBMISSION • Quarterly Summary List of Machines (CRM – POS) Sold by all machine distributors/dealers/ vendors/suppliers - TQ ending Dec. 31, 2014e-FILING/FILING & e-PAYMENT/REMITTANCE

• Withholding Tax Remiance Return/s (1601C, 1601E & 1601F) with the Corresponding TaxRemiance Advice/s (TRAs)/Electronic Tax Remiance Advice/s (eTRAs) by Naonal GovernmentAgencies – eFPS & Manual lers - Month of Dec. 2014

e-FILING/FILING & e-PAYMENT/PAYMENT - FY ending Sept. 30, 2014• 1702 RT, MX, EX by corporaons, partnerships and other non-individual taxpayer together with

the required applicable aachments – Manual, eFPS & eBIRForms lers 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 Cercate ofEntlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-ARMM; c) Photocopy of theCercate issued by the PEZA; d) Statement of Management Responsibility

FILING & PAYMENT/REMITTANCE• 1704 together with the applicable aachments - CY ending Dec. 31, 2013• 2200M –Excise Tax Return for Mineral Products - CQ ending Dec. 31, 2014• 1602 – Manual & eBIRForms lers- Month of Dec. 2014• 1707A together with the applicable aachments by corporate taxpayers -FY ending Sept. 30, 2014e-FILING & e-PAYMENT/REMITTANCE

• 1603 - eFPS lers except Naonal Government Agencies - CQ ending Dec. 31, 2014e-FILING - Month of Dec. 2014

• 1601C & 1602 - eFPS lers under Group A• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers under Group Ae-FILING/FILING & e-PAYMENT/REMITTANCE - Month of Dec. 2014

• 1601C (and aachment, if applicable)-Manual, eFPS & eBIRForms lers - Copy of the CeredAlphalist submied to the nearest DOLE Regional/Provincial Oce – Operaons Division/Unit forMWEs receiving hazard pay- for the Private Sector - Juscaon for such payment of hazard pay ascered 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: Naonal Government Agencies are mandated to File Tax Returns and Pay Taxes throughthe electronic ling and Payment system (eFPS)

• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - Manual, eFPS & eBIRForms lers16 Friday – LAST DAY OFSUBMISSION - Jan.01-15, 2015• Consolidated Return of All Transacons based on the reconciled data of the Stockbrokers20 Tuesday – LAST DAY OFSUBMISSION• Quarterly Informaon on OCWs or OFWs Remiances which are Exempt from DST to be furnished

by the local banks and non-bank money transfer agents - CQ ending Dec. 31, 2014e-SUBMISSION• Monthly Report of Printer - Month of Dec. 2014e-FILING/FILING & e-PAYMENT/PAYMENT • 2551Q – For transacons involving overseas dispatch, message or conversaon originang from the

Philippines and Amusement Taxes – Manual, eFPS & eBIRForms lers - TQ ending Dec. 31, 2014

• 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income PaymentsSubjected to W/holding Tax (SAWT) if applicable – Manual, eFPS & eBIRForms lers - Month of Dec. 2014

e-FILING/FILING & e-PAYMENT/REMITTANCE• 1600WP-Manual, eFPS & eBIRForms lers-Month of Dec. 2014e-PAYMENT• 1601C, 1601E, 1601F & 1602 - eFPS lers - Month of Dec. 2014e-FILING & e-PAYMENT• 2550M & 2551M - eFPS lers, if Naonal Government Agency - Month of Dec. 2014DISTRIBUTION • 2307 Cercate of Creditable Tax Withheld at Source (Income Tax)-TQ ending Dec. 31, 201421 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 lers 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 PaymentsSubjected to W/holding Tax (SAWT) if applicable- eFPS lers under Group D

23 Friday – LAST DAY OF


• 2550M & 2551M together with the Summary Alphalist of W/holding Agents of Income PaymentsSubjected to W/holding Tax (SAWT) if applicable- eFPS lers under Group C24 Saturday – LAST DAY OF


• 2550M & 2551M together with the Summary Alphalist of W/holding Agents of Income PaymentsSubjected to W/holding Tax (SAWT) if applicable- eFPS lers under Group B

25 Sunday – LAST DAY OF SUBMISSION • Quarterly Summary Lists of Sales/Purchases by a Value Added Tax (VAT) registered taxpayer –

Manual lers - TQ ending Dec. 31, 2014• Sworn Statements of the Manufacturer’s or Importer’s Volume of Sales of each parcular brand

of alcohol and tobacco products - TQ ending Dec. 31, 2014e-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 lers - 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 lers under Group Ae-PAYMENT • 2550M & 2551M –eFPS lers - Month of Dec. 2014REFUND • Excess Taxes Withheld on Compensaon by Employer, whether Private or Government as a result

of the Year-end Adjustment - CY ending Dec. 31, 201429 Thursday-LAST DAY OFe-FILING/FILING & e-PAYMENT/PAYMENT• 1702Q together w/ the Summary Alphalist of W/holding Agents of Income PaymentsSubjected

to W/holding Tax (SAWT) if applicable – Manual, eFPS & eBIRForms lers - FQ ending Nov. 30, 201430 Friday – LAST DAY OFREGISTRATION- CY ending Dec. 31, 2014 • Computerized Books of Accounts & Other Accounng Records in CD-R, DVD –R or other opcal

media properly labeled with the informaon required under exisng revenue issuances togetherwith the adavit aesng to the completeness, accuracy and appropriateness of thecomputerized accounng books/records

• Inventory List of nished goods, work in process, raw materials, supplies and stock-in trade oftaxpayers

e-SUBMISSION/e-ATTACHMENT

• Quarterly Summary List of Sales/Purchases (SLSP) by eFPS lers - TQ ending Dec. 31, 2014• e-ATTACHMENT to e-FILED 1702 RT, MX & EX (if A pplicable) - eFPS lers - 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 Cercate ofEntlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-ARMM; c) Photocopy of theCercate issued by the PEZA; d) Statement of Management Responsibility

31 Saturday – LAST DAY OFSUBMISSION• 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 Declaraon of motels and other similar establishments- TY 2014• Sworn Statement by Senior Cizens 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 Cercaon from the Internaonal Carrier stang that there is no change in the

Domesc laws of its Home Country granng Income Tax Exempon to Philippine Carriers(RA 10378), and its required applicable aachment – to be led in Internaonal Tax AairsDivision (ITAD) - CY 2015For Exempons Issued in 2014

• Adavit of Self-Employed Professionals (pertaining to: rates, manner of billings and factors ondetecng service fee) - CY 2015

• Annual Informaon by all accredited Tax Agents/Praconers to be submied to RNAB/ RRAB - TY 2014• Annual Alphabecal List of Professionals/Persons who were issued Professional/Occupaonal

Tax Receipt (PTR/OTR) by LGUs - CY ending Dec. 31, 2014● Tenants prole including the following documents: - As of Dec. 31, 2014 a) Building/space layout of the enre area being leased with proper unit/space address or

reference; b) Cered True Copy of Contract of Lease per tenant; and c) The LesseeInformaon Statement

e-SUBMISSION• List of Regular Suppliers of Goods and Services by the Top 5,000/20,000 Individual/Private

Corporaons including Large Taxpayers - 2nd semester of 2014e-FILING/FILING - CY 2014 • 1604 CF together with the Alphabecal List of Employees/Payees by eFPS & & eBIRForms lerse-SUBMISSION/SUBMISSION• Alphabecal List of Employees/Payees by eFPS & eBIRForms lers - CY 2014e-PAYMENT/PAYMENT - TY 2015• 0605 Annual Registraon Fee (of all business establishments including self-employed professionals)REGISTRATION• Ocial Appointment Books for Self-Employed Professionals - CY 2015DISTRIBUTION - CY 2014

• 2304 to all income recipients of payment not subject to withholding tax excluding compensaonincome• 2306 to all income recipients including qualied employees whose purely compensaon income &fringe benets were subjected to Final Withholding Tax• 2316 to all compensaon income earners


15/40

FEBRUARY 20151 Sunday – LAST DAY OF SUBMISSION

• Consolidated Return of All Transacons based on the reconciled data of theStockbrokers - Jan.16-31, 2015

• Engagement Leers and Renewals or Subsequent Agreements for FinancialAudit by Independent CPAs - FY beginning April 01, 2015

4 Wednesday- LAST DAY OF

e-SUBMISSION- Month of Jan. 2015• e-Aachment to e-Filed 1601C( if Applicable) - eFPS lers - Copy of the Cered Alphalist submied to the nearest DOLE Regional/

Provincial Oce – Operaons Division/Unit for MWEs receiving hazard pay-for the Private Sector

- Juscaon for such payment of hazard pay as cered by DOLE – for thePrivate Sector

- Copy of the Department of Budget and Management (DBM) circular/s orits equivalent as to who are allowed to receive hazard pay- for the Public Sector

NOTE: eFPS if Naonal Government Agencies (NGAs)5 Thursday – LAST DAY OFSUBMISSION - Month of Jan. 2015• Summary Report of Cercaons Issued by the President of the Naonal

Home Mortgage Finance Corporaon (RA 7279)e-FILING/ FILING & e-PAYMENT/PAYMENT - Month of Jan. 2015• 2000 - Documentary Stamp Tax Declaraon/Return, Manual & eBIRForms lers• 2000-OT Documentary Stamp Tax Declaraon/Return (One-Time Transacons),

Manual & eBIRForms lersSUBMISSION/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 automobiles8 Sunday–LAST DAY OFe-SUBMISSION- Month of Jan. 2015• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in

even number10 Tuesday –LAST DAY OFSUBMISSION - Month of Jan. 2015• Transcript sheets of 2222-ORB

• List of Buyers of Sugar Together with a Copy of Cercate of Advance Pay ment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperave• Informaon Return on Releases of Rened Sugar by the Proprietor or Opera tor of a Sugar Renery or Mill• Monthly Report of DST Collected and Remied by the Government Agencye-SUBMISSION- Month of Jan. 2015• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in

odd numbere-FILING/FILING & e-PAYMENT/REMITTANCE - Month of Jan. 2015 • 1600 together with the Monthly Alphalist of Payees (MAP)- Manual, eFPS &

eBIRForms lers• 1606 – Manual, eFPS & eBIRForms lers• Withholding Tax Remiance Return/s (1601C, 1601E & 1601F) with the

Corresponding Tax Remiance Advice/s (TRAs)/Electronic Tax RemianceAdvice/s (eTRAs) by Naonal Government Agencies (NGAs) – eFPS & Manual lers

• 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) –

Manual, eFPS & eBIRForms lers• 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) – eFPSwho are Naonal Government Agencies

FILING & REMITTANCE - Month of Jan. 2015• 1601C & 1602 – Manual & eBIRForms lers

10 Tuesday –LAST DAY OFFILING & REMITTANCE - Month of Jan. 2015• 2200-M-Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic mineralsDISTRIBUTION - Month of Jan. 2015 • 2307- Cercate of Creditable Tax Withheld at Source (VAT/Percentage Tax)• 2306 – Cercate of Final Tax Withheld at Source (VAT/Percentage Tax)

11 Wednesday –LAST DAY OFe-FILING - Month of Jan. 2015 • 1601C & 1602 - eFPS lers lers under Group E• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers under Group E12 Thursday –LAST DAY OFe-FILING - Month of Jan. 2015 • 1601C & 1602 - eFPS lers under Group D• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers under Group D13 Friday –LAST DAY OFe-FILING - Month of Jan. 2015 • 1601C & 1602 - eFPS lers under Group C• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers under Group C14 Saturday –LAST DAY OFe-FILING - Month of Jan. 2015 • 1601C & 1602 - eFPS lers under Group B• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers under Group BSUBMISSION - CY 2014● Cercate of actual total amount of Employee’s Qualied PERA Contribuon15 Sunday –LAST DAY OFREGISTRATION • Permanently Bound Computer – Generated/Loose Leaf Books of Accounts &

other Accounng Records such as but not limited to Receipts & Invoicestogether w/ the adavit/cercate under oath as to the type of books, no. ofpages/leaves used & volume no. during the TY - FY ending Jan. 31, 2015

SUBMISSION • Monthly Summary Report/Schedule of Transfers of Titled and Untled Proper es 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 distributors/dealers/vendors/suppliers - FQ ending Jan. 31, 2015FILING & PAYMENT • 1707A together with the applicable aachments by corporate taxpayers - FY

ending Oct. 31, 2014• 1704 together with the applicable aachments - FY ending Jan. 31, 2014 eFILING/FILING & ePAYMENT/PAYMENT• 1702 RT, MX & EX by corporaons, partnerships and other non-individual

taxpayer together with the required applicable aachments – Manual, eFPS &eBIRForms lers - FY ending Oct. 31, 2014

a) Audited Financial Statements together w/ the Summary Alphalist of W/holdingAgents of Income Payments Subjected to W/holding tax (SAWT); b) Photocopy ofthe Cercate of Entlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-

ARMM; c) Photocopy of the Cercate issued by the PEZA; d) Statement of Manage- ment Responsibili tye-FILING - Month of Jan. 2015

• 1601C & 1602 - eFPS lers under Group A• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPSlers under Group A

e-PAYMENT - Month of Jan. 2015 • 1601C, 1601E, 1601F & 1602 - eFPS lers

16 Monday – LAST DAY OFSUBMISSION

• Consolidated Return of All Transacons Based on the Reconciled Data ofStockbrokers - Feb. 01-15, 2015

20 Friday – LAST DAY OFe-SUBMISSION • Monthly Report of Printer - Month of Jan. 2015

e-FILING/FILING & e-PAYMENT/PAYMENT• 2551Q – For transacons involving overseas dispatch, message or conversaon originang from the Philippines and Amusement Taxes – Manual, eFPS

& eBIRForms lers - FQ ending Jan. 31, 2015

• 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents ofIncome Payments Subjected to W/holding Tax (SAWT) if applicable – Manual,eFPS & eBIRForms lers - Month of Jan. 2015

e-FILING & e-PAYMENT - Month of Jan. 2015• 2550M & 2551M eFPS lers, if Naonal Government Agenciese-FILING/FILING & e-PAYMENT/REMITTANCE - Month of Jan. 2015• 1600 WP - Manual, eFPS & eBIRForms lersDISTRIBUTION - FQ ending Jan. 31, 2015• 2307 Cercate of Creditable Tax Withheld at Source (Income Tax)21 Saturday – LAST DAY OFe-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 - eFPSlers under Group E

22 Sunday – LAST DAY OFe-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 - eFPSlers under Group D

23 Monday – LAST DAY OFe-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 lers under Group C24 Tuesday – LAST DAY OFe-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 lers under Group B

25 Wednesday – LAST DAY OFSUBMISSION - FQ ending Jan. 31, 2015 • Quarterly Summary Lists of Sales/Purchases by a Value Added Tax (VAT)

registered taxpayer – Manual lers• Sworn Statement of the Manufacturer’s or Importer’s Volume of Sales of

each parcular brand of alcohol and tobacco productse-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 lers

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 - eFPSlers under Group A

e-PAYMENT - Month of Jan. 2015 • 2550M & 2551M – eFPS lers

28 Saturday – LAST DAY OFSUBMISSION - CY 2014 • Duplicate copy of the Cercate of Compensaon Payment/Tax Withheld(BIR Form 2316) by employers with employees qualied for Substuted ling

BIR Tax Deadlines (As of October 31, 2014)


16/40

MARCH 20151 Sunday – LAST DAY OFSUBMISSION• Consolidated Return of all Transacons based on the Reconciled Data of the

Stockbrokers - Feb.16-28, 2015• Engagement Leers and Renewals or Subsequent Agreements for Financial Audit

by Independent CPAs - FY beginning May 01, 2015• Annual Alphabecal List of Taxpayers (Individual/Corporaons) who were issued

Provincial/City/Municipal/Barangay Permits to engage in business by LGUs - CYending Dec. 31, 2014

e-SUBMISSION/SUBMISSION - CY 2014• Alphabecal List of Payees - Manual, eFPS & eBIRForms lerse-FILING/FILING - CY 2014 • 1604E together with Alphabecal List of Payees – Manual, eFPS & eBIRForms lerse-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 &eBIRFormslers - FQ ending Dec. 31, 2014

2 Monday – LAST DAY OFREGISTRATION- FY ending Jan. 31, 2015• Computerized Books of Accounts & Other Accounng Records in CD-R, DVD –R or

other opcal media properly labeled with the informaon required under exisngrevenue issuances together with the adavit aesng to the completeness,accuracy and appropriateness of the computerized accounng books/records

SUBMISSION - FY ending Jan. 31, 2015 • Inventory List of nished 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 lers• eAachment to e-Filed 1702 (if Applicable) - eFPS lers

- FY ending Oct. 31, 2014

- Audited Financial Statements together w/ the Summary Alphalist of W/holdingAgents of Income payments Subjecte d to W/holding Tax (SWAT)

- Photocopy of the Cercate of Entlement (CE) for Income Tax Holiday (ITH)issued by the BOI/BOI-ARMM

- Photocopy of the Cercate issued by the PEZA - Statement of Management Responsibility5 Thursday–LAST DAY OF SUBMISSION - Month of Feb. 2015 • Summary Report of Cercaons Issued by the President of the Naonal Home

Mortgage Finance Corporaon (RA 7279)e-FILING/ FILING & e-PAYMENT/PAYMENT - Month of Feb. 2015 • 2000 - Documentary Stamp Tax Declaraon/Return, Manual & eBIRForms lers• 2000-OT Documentary Stamp Tax Declaraon/Return (One-Time

Transacons), Manual & eBIRForms lersSUBMISSION/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-AuxiliaryRegister Book (L71/2); 38.01-ORB; 398 ORB; 398-1 ORB

• Transcript sheets of ORB used by manufacturers/assemblers, importers andwholesalers 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 number10 Tuesday–LAST DAY OFSUBMISSION - Month of Feb. 2015 • Transcript sheets of 2222-ORB• List of Buyers of Sugar Together with a Copy of Cercate of Advance Payment of

VAT Made by Each Buyer appearing in the List by a Sugar Cooperave• Informaon Return on Releases of Rened Sugar by the Proprietor or Operator of

a Sugar Renery or Mill• Monthly Report of DST Collected and Remied by the Government Agency• Importer’s Notarized Liquidaon Statement together with the required

applicable aachments - Jan. – Feb. 2015eSUBMISSION - Month of Feb. 2015• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in

odd numbere-FILING /FILING & e-PAYMENT/REMITTANCE- Month of Feb. 2015 • 1600 together w/ the Monthly Alphalist of Payees (MAP) –Manual, eFPS &

eBIRForms lers• 1606- Manual, eFPS & eBIRForms lers

10 Tuesday–LAST DAY OFe-FILING / FILING & e-PAYMENT/REMITTANCE - Month of Feb. 2015• Withholding Tax Remiance Return/s (1601C, 1601E & 1601F) with the

Corresponding Tax Remiance Advice/s (TRAs)/Electronic Tax Remiance Advice/s(eTRAs) by Naonal Government Agencies (NGAs) – eFPS & Manual lers

FILING & REMITTANCE - Month of Feb. 2015• 1601C & 1602- Manual & eBIRForms lers• 2200-M-Excise Tax Return for the amount of Excise Taxes collected from payment

made to sellers of metallic mineralse-FILING / FILING & e-PAYMENT/REMITTANCE - Month of Feb. 2015• 1601E & 1601F- together w/ the Monthly Alphalist of Payees (MAP)-Manual, eFPS &

eBIRForms lers• 1601E & 1601F- together w/ the Monthly Alphalist of Payees - eFPS lers who are

Naonal Government AgenciesDISTRIBUTION - Month of Feb. 2015 • 2307- Cercate of Creditable Tax Withheld at Source (VAT/Percentage Tax)• 2306 – Cercate of Final Tax Withheld at Source (VAT/Percentage Tax)11 Wednesday –LAST DAY OF e-FILING - Month of Feb. 2015 • 1601C & 1602 - eFPS lers under Group E• 1601 E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers

under Group E12 Thursday –LAST DAY OF e-FILING - Month of Feb. 2015 • 1601C & 1602 - eFPS lers under Group D• 1601 E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers

under Group D13 Friday –LAST DAY OF e-FILING

- Month of Feb. 2015

• 1601C & 1602 - eFPS lers under Group C• 1601 E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers

under Group C14 Saturday –LAST DAY OF e-FILING - Month of Feb. 2015 • 1601C & 1602 - eFPS lers under Group B• 1601 E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers

under Group B15 Sunday –LAST DAY OFREGISTRATION • Permanently Bound Computer – Generated/Loose Leaf Books of Accounts & other

Accounng Records such as but not limited to Receipts & Invoices together w/ theadavit/cercate 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 Untled Properes 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, 2015FILING & PAYMENT • 1707A together with the applicable aachments by corporate taxpayers - FY ending

Nov. 30, 2014• 1704 together with the applicable aachments - FY ending Feb. 28, 2014eFILING/FILING & ePAYMENT/PAYMENT - FY ending Nov. 30, 2014• 1702 RX, MX & EX by corporaons, partnerships and other non-individual taxpayer

together with the required applicable aachments – Manual, eFPS & eBIRForms lers 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 Cercate ofEntlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-ARMM; c) Photocopyof the Cercate issued by the PEZA; d) Statement of Management Responsibility

e-FILING - Month of Feb. 2015 • 1601C & 1602 - eFPS lers under Group A• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP)-eFPS lers

under Group A e-PAYMENT - Month of Feb. 2015 • 1601C,1601E, 1601F & 1602 - eFPS lers16 Monday – LAST DAY OF SUBMISSION - March 1 – 15, 2015 • Consolidated Return of all Transacons based on the Reconciled Data of Stock- brokers

20 Friday – LAST DAY OFe-SUBMISSION • Monthly Report of Printer - Month of Feb. 2015 e-FILING/FILING & e-PAYMENT/PAYMENT• 2551Q – For transacons involving overseas dispatch, message or conversaon

originang from the Philippines and Amusement Taxes – Manual, eFPS &eBIRForms lers - FQ ending Feb. 28, 2015

• 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents ofIncome Payments Subjected to W/holding Tax (SAWT) if applicable- Manual, eFPS& eBIRForms lers - Month of Feb. 2015

e-FILING & e-PAYMENT -Month of Feb. 2015• 2550M & 2551M eFPS lers , if Naonal Government Agenciese-FILING/FILING & e-PAYMENT/REMITTANCE• 1600 WP - Manual, eFPS & eBIRForms lers - Month of Feb. 2015DISTRIBUTION - FQ ending Feb. 28, 2015• 2307 Cercate 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 lersunder Group E

22 Sunday – LAST DAY OFe-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 lersunder Group D

23 Monday – LAST DAY OFe-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 lersunder Group C

24 Tuesday – LAST DAY OFe-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 lersunder Group B

25 Wednesday – LAST DAY OFSUBMISSION - FQ ending Feb. 28, 2015 • Quarterly Summary Lists of Sales/Purchases by a Value Added Tax (VAT)

registered taxpayer – Manual lers • Sworn Statements of the Manufacturer’s or Importer’s Volume of Sales of each

parcular brand of alcohol and tobacco productse-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 lers

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 lersunder Group A

e-PAYMENT• 2550M & 2551M - eFPS lers - Month of Feb. 201530 Monday - LAST DAY OF REGISTRATION- FY ending Feb. 28, 2015• Computerized Books of Accounts & Other Accounng Records in CD-R, DVD –R or

other opcal media properly labeled with the informaon required under exisngrevenue issuances together with the adavit aesng to the completeness, ac

curacy and appropriateness of the computerized accounng books/recordsSUBMISSION - FY ending Feb. 28, 2015• Inventory List of nished goods, work in process, raw materials, supplies and

stock-in trade of taxpayerse-SUBMISSION/e-ATTACHMENTS• Quarterly Summary List of Sales/Purchases (SLSP) by eFPS lers - 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 Cercate of Entlement (CE) for I ncome Tax Holiday (ITH)

issued by the BOI/BOI-ARMM- Photocopy of the Cercate issued by the PEZA

- Statement of Management Responsibility



17/40

APRIL 20151 Wednesday - LAST DAY OF SUBMISSION • Consolidated Return of all Transacons based on the Reconciled Data of the Stockbrokers -

March 16-31, 2015• Engagement Leers & Renewals or Subsequent Agreements for Financial Audit by

Independent CPAs - FY beginning June 1, 2015e-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 lers5 Sunday - LAST DAY OFSUBMISSION - Month of March 2015• Summary Report of Cercaons Issued by the President of the Naonal Home Mortgage

Finance Corporaon (RA7279)e-FILING/ FILING & e-PAYMENT/PAYMENT - Month of March 2015• 2000 - Documentary Stamp Tax Declaraon/Return, Manual & eBIRForms lers• 2000-OT Documentary Stamp Tax Declaraon/Return (One-Time Transactons), Manual &

eBIRForms lersSUBMISSION/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 ofautomobiles

8 Wednesday - LAST DAY OFeSUBMISSION - Month of March 2015

• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number10 Friday – LAST DAY OF SUBMISSION - Month of March 2015 • Transcript sheets of 2222-ORB• List of Buyers of Sugar Together with a Copy of Cercate of Advance Payment of VAT Made

by Each Buyer appearing in the List by a Sugar Cooperave• Informaon Return on Releases of Rened Sugar by the Proprietor or Operator of a Sugar

Renery or Mill• Monthly Report of DST Collected and Remied by the Government AgencyeSUBMISSION - Month of March 2015• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd numbere-FILING/FILING & e-PAYMENT/ REMITTANCE - Month of March 2015 • 1600 together with the Monthly Alphalist of Payees (MAP)-Manual, eFPS & eBIRForms lers• 1606 - Manual, eFPS & eBIRForms lers• Withholding Tax Remiance Return/s (1601C, 1601E & 1601F) with the Corresponding Tax

Remiance Advice/s (TRAs)/ Electronic Tax Remiance Advice/s (eTRAs) by NaonalGovernment Agencies (NGAs) –eFPS & Manual lers

• 1601C (and aachment, if applicable) - Manual, eFPS & eBIRForms lers- Copy of the Cered Alphalist submied to the nearest DOLE Regional/Provincial Oce-

Operaons Division/Unit for MWEs receiving hazard pay -for the Private Sector- Juscaon for such payment of hazard pay as cered by DOLE- NL Taxpayers

- Copy of the Department of Budget and Management (DBM) circular/s or its equivalentas to who are allowed to receive hazard pay for the Public Sector

NOTE: Naonal Government Agencies are mandated to File Tax Returns and Pay Taxesthrough the Electronic ling & Payment System (eFPS)

• 1601E & 1601F- together w/ the Monthly Alphalist of Payees (MAP) Manual, eFPS &eBIRForms lers

• 1603 –eFPS & Manual lers who are Naonal Government Agencies - CQ ending March 31, 2015FILING & 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 mineralse-FILING & e-PAYMENT/ REMITTANCE - Month of March 2015 • 1601E & 1601F- together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers who are

Naonal Government AgenciesDISTRIBUTION - Month of March 2015 • 2307- Cercate of Creditable Tax Withheld at Source (VAT/Percentage Tax)• 2306 – Cercate of Final Tax Withheld at Source (VAT/Percentage Tax)11 Saturday – LAST DAY OF

e-FILING - Month of March 2015 • 1601C & 1602 - eFPS lers under Group E

• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP)-eFPS lers under Group E12 Sunday – LAST DAY OFe-FILING - Month of March 2015• 1601C & 1602 - eFPS lers under Group D

12 Sunday – LAST DAY OFe-FILING - Month of March 2015• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP)-eFPS lers under Group D13 Monday – LAST DAY OFe-FILING - Month of March 2015• 1601C & 1602 - eFPS lers under Group C• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) eFPS lers under Group C14 Tuesday – LAST DAY OF

e-FILING - Month of March 2015• 1601C & 1602 - eFPS lers under Group B• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) eFPS lers under Group B15 Wednesday – LAST DAY OF REGISTRATION - FY ending March 31, 2015• Permanently Bound Computer – Generated/Loose Leaf Books of Accounts & other Accounng

Records such as but not limited to Receipts & Invoices together w/ the adavit/cercateunder 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/cies/municipalies/ barangays - CQ ending March 31, 2015• List of Medical Praconers - CQ ending March 31, 2015• Monthly Summary Report/Schedule of Transfers of Titled and Untled Properes 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 Rered Businesses from LGU thru its Local Treasurer - CY ending Dec. 31, 2014• Copy of Assessment Roll (List of exisng Tax Declaraon of Real Properes) from LGUs thru its

Local Treasurer - CY ending Dec. 31, 2014e-SUBMISSION • Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributors/dealers/ vendors/suppliers - TQ ending March 31, 2015e-FILING & e-PAYMENT/REMITTANCE CQ ending March 31, 2015• 1603 – eFPS lers except Naonal Government Agenciese-FILING/FILING & e-PAYMENT/PAYMENT • 1700 by individual not qualied for substuted ling and marginal income earners- Manual,

eFPS & eBIRForms lers - 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 lers - CQ ending March 31, 2015• 1702 RT, EX & MX by corporaons, partnerships and other non-individual taxpayer together

w/ the required applicable aachments – Ma nual, eFPS & eBIRForms lers - CY ending Dec. 31, 2014• 1701 by self-employed individuals, estates and trusts together w/ the required applicable

aachments – Manual, eFPS & e BIRForms lers - CY ending Dec. 31, 2014

Aachments 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 ofthe Cercate of Entlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-

ARMM; c) Photocopy of the Cercate issued by the PEZA; d) Statement of Manage- ment Responsibili tyFILING & PAYMENT• 1704 together with the applicable aachments - FY ending March 31, 2014• 2200M – Excise Tax Return for Mineral Products - CQ ending March 31, 2015 • 1707A together with the applicable aachments by individual & corporate taxpayers - CY

ending Dec. 31, 2014 e-FILING - Month of March 2015• 1601C & 1602 - eFPS lers under Group A• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP)-eFPS lers under Group Ae-PAYMENT - Month of March 2015• 1601C,1601E,1601F & 1602 - eFPS lers16 Thursday - LAST DAY OFSUBMISSION - April 01-15, 2015• Consolidated Return of all Transacons based on the Reconciled Data of Stockbrokers20 Monday – LAST DAY OFSUBMISSION• Quarterly Informaon on OCWs or OFWs Remiances 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 2015e-FILING/FILING & e-PAYMENT/PAYMENT • 2551Q – For transacons involving overseas dispatch, message or conversaon originang

from the Philippines and Amusement Taxes – Manual, eFPS & eBIRForms lers - TQ endingMarch 31, 2015

20 Monday – LAST DAY OFe-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 & eBIRFormslers - Month of March 2015

e-FILING & e-PAYMENT - Month of March 2015 • 2550M & 2551M - eFPS lers, if Naonal Government Agenciese-FILING/FILING & e-PAYMENT/REMITTANCE - Month of March 2015

• 1600 WP - Manual, eFPS & eBIRForms lersDISTRIBUTION- TQ ending March 31, 2015• 2307 Cercate of Creditable Tax Withheld at Source (Income Tax)21 Tuesday – LAST DAY OFe-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 lers under Group E22 Wednesday – LAST DAY OFe-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 lers under Group D23 Thursday – LAST DAY OFe-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 lers under Group C24 Friday – LAST DAY OFe-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 lers under Group B

25 Saturday – LAST DAY OFSUBMISSION- TQ ending March 31, 2015 • Quarterly Summary Lists of Sales/Purchases by VAT Registered Taxpayer – Manual lers• Sworn Statements of the Manufacturer’s or Importer’s Volume of Sales of each parcular

brand of alcohol and tobacco productse-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 lers under Group Ae-PAYMENT - Month of March 2015 • 2550M & 2551M – eFPS Filerse-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 lers29 Wednesday- LAST DAY OFe-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 lers30 Thursday – LAST DAY OFREGISTRATION - FY ending March 31, 2015• Computerized Books of Accounts & Other Accounng Records in CD-R, DVD –R or other

opcal media properly labeled with the informaon required under exisng revenueissuances together with the adavit aesng to the completeness, accuracy andappropriateness of the computerized accounng books/records

SUBMISSION• Copy of the Annual Report duly received by the oce of the Insurance Commission by an

Insurance Company - CY 2014• Inventory List of nished goods,work in process,raw materials,supplies and stock-in trade of

taxpayers - FY ending March 31, 2015e-SUBMISSION/e-ATTACHMENTS/ATTACHMENTS• e-Aachment to e-Filed 1601C ( if applicable) - eFPS lers

- Month of March 2015 (Note: eFPS if Naonal Government Agencies (NGAs) a) Copy of the Cered Alphalist submied to the nearest DOLE Regional/Provincial Oce;

b)Operaons Division/Unit for MWEs receiving hazard pay- for the Private Sector; c) Jus- caon for such payment of hazard pay as cered by DOLE –for the Private Sector; d) Copy

of the Department of Budget and Management (DBM) circular/s or its equivalent as to whoare allowed to receive hazard pay- for the Public Sector

• e-Aachment to e-Filed/ 1702 RT, MX & EX (if Applicable) & 1701 (if Applicable- eFPS lers- 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 Cercate of Entlement (CE) for Income Tax Holiday (ITH) issued by the

BOI/BOI-ARMM - Photocopy of the Cercate issued by the PEZA - Statement of Management Responsibility • Quarterly Summary List of Sales/Purchases (SLSP) by EFPS lers - TQ ending March 31, 2015



18/40

MAY 2015

1 Friday – LAST DAY OFSUBMISSION• Consolidated Return of all Transacons based on the Reconciled Data of the

Stockbrokers- April 16–30, 2015• Engagement Leers & Renewals or Subsequent Agreements for Financial Audit

by Independent CPAs - FY beginning July 1, 20155 Tuesday – LAST DAY OF

SUBMISSION

- Month of April 2015

• Summary Report of Cercaons Issued by the President of the Naonal HomeMortgage Finance Corp. (RA 7279)

e-FILING/ FILING & e-PAYMENT/PAYMENT - Month of April 2015• 2000 - Documentary Stamp Tax Declaraon/Return, Manual & eBIRForms lers• 2000 -OT Documentary Stamp Tax Declarao n/Return (One-Time Transacons),

Manual & eBIRForms lers 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 andwholesalers of automobiles

8 Friday – LAST DAY OFeSUBMISSION - Month of April 2015• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in

even number10 Sunday – LAST DAY OFSUBMISSION- Month of April 2015• Transcript sheets of 2222-ORB• List of Buyers of Sugar Together with a Copy of Cercate of Advance Payment

of VAT Made by Each Buyer appearing in the List by a Sugar Cooperave• Informaon Return on Releases of Rened Sugar by the Proprietor or Operator

of a Sugar Renery or Mill• Monthly Report of DST Collected and Remied by the Government Agency• Importer’s Notarized Liquidaon Statement together with the required

applicable aachments - March – April 2015eSUBMISSION - Month of April 2015• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in

odd numbere-FILING/FILING & e-PAYMENT/REMITTANCE - Month of April 2015• 1600 together w/ the Monthly Alphalist of Payees (MAP)-Manual, eFPS &

eBIRForms lers

• 1606 –Manual, eFPS & eBIRForms lers• Withholding Tax Remiance Return/s (1601C, 1601E & 1601F) with theCorresponding Tax Remiance Advice/s (TRAs)/ Electronic Tax RemianceAdvice/s (eTRAs) by Naonal Government Agencies (NGAs) – eFPS & Manual lers

FILING & REMITTANCE - Month of April 2015• 1601C & 1602- Manual & eBIRForms lers• 2200-M-Excise Tax Return for the amount of Excise Taxes collected from

payment made to sellers of metallic mineralse-FILING/FILING & e-PAYMENT/REMITTANCE - Month of April 2015• 1601E & 1601F - together w/ the Monthly Alphalist of Payees (MAP) – Manual,

eFPS & eBIRForms lerse-FILING & e-PAYMENT/REMITTANCE - Month of April 2015• 1601E & 1601F - together w/ the Monthly Alphalist of Payees (MAP) – eFPS

lers who are Naonal Government AgenciesDISTRIBUTION - Month of April 2015• 2307- Cercate of Creditable Tax Withheld at Source (VAT / Percentage Tax)• 2306 – Cercate of Final Tax Withheld at Source (VAT/Percentage Tax)11 Monday – LAST DAY OF

e-FILING - Month of April 2015• 1601C & 1602 - eFPS lers under Group E• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers

under Group E

12 Tuesday – LAST DAY OFe-FILING - Month of April 2015• 1601C & 1602 - eFPS lers under Group D• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP - eFPS lers

under Group D13 Wednesday – LAST DAY OFe-FILING - Month of April 2015

• 1601C & 1602 - eFPS lers under Group C• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lersunder Group C

14 Thursday – LAST DAY OFe-FILING - Month of April 2015• 1601C & 1602 - eFPS lers under Group B• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers

under Group B15 Friday – LAST DAY OFREGISTRATION- FY ending April 30, 2015• Permanently Bound Computer – Generated/Loose Leaf Books of Accounts &

other Accounng Records such as but not limited to Receipts & Invoices togetherw/ the adavit/cercate under oath as to the type of books, no. of pages/

leaves used & volume no. during the TYSUBMISSION - Month of April 2015• Monthly Summary Report/Schedule of Transfers of Titled and Untled Properes

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 aachments by corporate taxpayers - FY

ending Jan. 31, 2015• 1704 together with the applicable aachments - FY ending April 30, 2014eFILING/FILING & ePAYMENT/PAYMENT• 1702 RT, MX & EX by corporaons, partnerships and other non-individual

taxpayer togetherwith the required applicable aachments – Manual, eFPS &eBIRForms lers - FY ending Jan. 31, 2015

a) Audited Financial Statements together w/ the Summary Alphalist of W/holdingAgents of Income Payments Subjected to W/holding tax (SAWT); b) Photocopyof the Cercate of Entlement (CE) for Income Tax Holiday (ITH) issued by theBOI/BOI-ARMM; c) Photocopy of the Cercate issued by the PEZA; d) Statement ofManagement Responsibility

e-FILING - Month of April 2015

• 1601C & 1602 - eFPS lers under Group A• 1601E & 1601F together w/ the Monthly Alphalist Of Payees (MAP) - eFPS lersunder Group A

e-PAYMENT - Month of April 2015• 1601C,1601E, 1601F & 1602 - eFPS lers16 Saturday – LAST DAY OFSUBMISSION - May 01–15, 2015• Consolidated Return of All Transacons based on the Reconciled Data of

Stockbrokers20 Wednesday – LAST DAY OFe-SUBMISSION• Monthly Report of Printer - Month of April 2015 e-FILING/FILING & e-PAYMENT/PAYMENT • 2551Q – For transacons involving overseas dispatch, message or conversaon

originang from the Philippines and Amusement Taxes – Manual, eFPS &eBIRForms lers - FQ ending April 30, 2015

• 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents ofIncome Payments Subjected to W/holding Tax (SAWT) if applicable- Manual, eFPS &

eBIRForms lers - Month of April 2015e-FILING & e-PAYMENT - Month of April 2015• 2550M & 2551M - eFPS lers, if Naonal Government Agenciese-FILING/FILING & e-PAYMENT/REMITTANCE - Month of April 2015 • 1600 WP - Manual, eFPS & eBIRForms lers

20 Wednesday – LAST DAY OFDISTRIBUTION - FQ ending April 30, 2015• 2307 Cercate of Creditable Tax Withheld at Source (Income Tax)21 Thursday – LAST DAY OFe-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 lers

under Group E22 Friday – LAST DAY OFe-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 lersunder Group D

23 Saturday – LAST DAY OFe-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 lersunder Group C

24 Sunday – LAST DAY OFe-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 lersunder Group B

25 Monday – LAST DAY OFSUBMISSION - FQ ending April 30, 2015

• Quarterly Summary List of Sales/ Purchases by a VAT-Registered taxpayers –Manual lers

• Sworn Statements of the Manufacturer’s or Importer’s Volume of Sales of eachparcular 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 lers

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 lersunder Group A

e-PAYMENT - Month of April 2015• 2550M & 2551M– eFPS lers30 Saturday – LAST DAY OF REGISTRATION - FY ending April 30, 2015 • Computerized Books of Accounts & Other Accounng Records in CD-R, DVD –R

or other opcal media properly labeled with the informaon required underexisng revenue issuances together with the adavit aesng to thecompleteness, accuracy and appropriateness of the computerized accounngbooks/records

SUBMISSION - FY ending April 30, 2015• Inventory List of nished 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 lers - FQ ending

April 30, 2015• eAachment to e-Filed 1702 RT, MX & EX (if Applicable) - eFPS lers - 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 Cercate of Entlement (CE) for I ncome Tax Holiday (ITH)

issued by the BOI/BOI-ARMM - Photocopy of the Cercate 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 lers



19/40

JUNE 2015

1 Monday – LAST DAY OFSUBMISSION • Consolidated Return of All Transacons based on the Reconciled Data of

Stockbrokers- May 16 - 31, 2015• Engagement Leers & Renewals or Subsequent Agreements for Financial Audit

by Independent CPAs - FY beginning Aug. 1, 20155 Friday – LAST DAY OF

SUBMISSION - Month of May 2015• Summary Report of Cercaon Issued by the President of the Naonal HomeMortgage Finance Corporaon (RA 7279)

e-FILING/ FILING & e-PAYMENT/PAYMENT - Month of May 2015• 2000 - Documentary Stamp Tax Declaraon/Ret urn, Manual & eBIRForms lers• 2000-OT - Documentary Stamp Tax Declaraon/Return (One-Time Transacaons),

Manual & eBIRForms lers 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 andwholesalers of automobiles

8 Monday – LAST DAY OFeSUBMISSION - Month of May 2015

• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending ineven number10 Wednesday – LAST DAY OFSUBMISSION - Month of May 2015• Transcrip t Sheets of 2222-ORB• List of Buyers of Sugar Together with a Copy of Cercate of Advance Payment

of VAT Made by Each Buyer appearing in the List by a Sugar Cooperave• Informaon Return on Releases of Rened Sugar by the Proprietor or Operator

of a Sugar Renery or Mill• Monthly Report of DST Collected and Remied by the Government AgencyeSUBMISSION - 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 lers• 1606 –Manual, eFPS & eBIRForms lers• Withholding Tax Remiance Return/s (1601C, 1601E & 1601F) with the

corresponding Tax Remiance Advice/s (TRAs)/ Electronic Tax Remiance Advice/s (eTRAs) by Naonal Government Agencies (NGAs) – eFPS & Manual lersFILING & REMITTANCE - Month of May 2015• 1601C & 1602- Manual & eBIRForms lers• 2200-M-E xcise Tax Return for the amount of Excise Taxes collected from

payment made to sellers of metallic mineralse-FILING/FILING & e-PAYMENT/REMITTANCE - Month of May 2015• 1601E & 1601F- together w/ the Monthly Alphalist of Payees (MAP) – Manual,

eFPS & eBIRForms lerse-FILING & e-PAYMENT/REMITTANCE - Month of May 2015• 1601E & 1601F- together w/ the Monthly Alphalist of Payees (MAP) – eFPS lers

who are Naonal Government AgenciesDISTRIBUTION - Month of May 2015• 2307- Cercate of Creditable Tax Withheld at Source (VAT/Percentage Tax)• 2306 – Cercate of Fin al Tax Withheld at Source (VAT/Percentage Tax)11 Thursday – LAST DAY OF e-FILING - Month of May 2015

• 1601C & 1602 - eFPS lers under Group E• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers

under Group E12 Friday – LAST DAY OF e-FILING - Month of May 2015• 1601C & 1602 - eFPS lers 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 lers

under Group D13 Saturday – LAST DAY OF e-FILING - Month of May 2015• 1601C & 1602 - eFPS lers under Group C

• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lersunder Group C14 Sunday – LAST DAY OF e-FILING - Month of May 2015• 1601C & 1602 - eFPS lers under Group B• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers

under Group B15 Monday – LAST DAY OFREGISTRATION - FY ending May 31, 2015• Permanently Bound Computer – Generated/Loose Leaf Books of Accounts & other

Accounng Records such as but not limited to Receipts & Invoices together w/ theadavit/cercate 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 Untled Properes

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/suppliersFILING & PAYMENT • 1707A together with the applicable aachments by corporate taxpayers - FY

ending Feb. 28, 2015• 1704 together with the applicable aachments - FY ending May 31, 2014eFILING/FILING & ePAYMENT/PAYMENT• 1702 RT, MX & EX by corporaons, partnerships and other non-individual

taxpayer together with the required applicable aachments – Manual, eFPS &eBIRForms lers - FY ending Feb. 28, 2015

a) Audited Financial Statements together w/ the Summary Alphalist of W/holdingAgents of Income Payments Subjected to W/holding tax (SAWT); b) Photocopy ofthe Cercate of Entlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-

ARMM; c) Photocopy of the Cercate issued by the PEZA; d) Statement of Manage- ment Responsibili tye-FILING - Month of May 2015

• 1601C & 1602 - eFPS lers under Group A• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) eFPS lersunder Group A

e-PAYMENT - Month of May 2015• 1601C,1601E, 1601F & 1602 - eFPS Filers16 Tuesday- LAST DAY OFSUBMISSION - June 01-15, 2015 • Consolidated Return of All Transacons based on the Reconciled Data of

Stockbrokers20 Saturday – LAST DAY OFe-SUBMISSION - Month of May 2015• Monthly Report of Printere-FILING/FILING & e-PAYMENT/PAYMENT• 2551Q – For transacons involving overseas dispatch, message or conversaon

originang from the Philippines and Amusement Taxes –Manual, eFPS & eBIRFormslers - FQ ending May 31, 2015

• 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents ofIncome Payments Subjected to W/holding Tax (SAWT) if applicable- Manual, eFPS &eBIRForms lers - Month of May 2015

e-FILING & e-PAYMENT• 2550M & 2551M- eFPS lers, if Naonal Government Agenciese-FILING/FILING & e-PAYMENT/REMITTANCE• 1600 WP - Manual, eFPS & eBIRForms lers

20 Saturday – LAST DAY OFDISTRIBUTION - FQ ending May 31, 2015• 2307 Cercate of Creditable Tax Withheld at Source (Income Tax)21 Sunday-LAST DAY OFe-FILING - Month of May 2015• 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of IncomePayments Subjected to W/holding Tax (SAWT) if applicable- eFPS lers under Group E

22 Monday-LAST DAY OFe-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 lers under Group D23 Tuesday-LAST DAY OFe-FILING - Month of May 2015• 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of IncomePayments Subjected to W/holding Tax (SAWT) if applicable - eFPS lers under Group C24 Wednesday -LAST DAY OFe-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 - eFPSlers under Group B

25 Thursday -LAST DAY OFSUBMISSION - FQ ending May 31, 2015• Quarterly Summary Lists of Sales/Pu rchases by a VAT-registered taxpayer –

Manual lers

• Sworn Statements of the Manufacturer’s or Importer’s Volume of Sales of eachparcular brand of alcohol and tobacco productse-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 lerse-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 lersunder Group A

e-PAYMENT - Month of May 2015 • 2550M & 2551M – eFPS lers29 Monday– LAST DAY OFe-FILING/FILING & e-PAYMENT/PAYMENT - FQ ending April 30, 2015• 1702Q together w/ the Summary Alphalist of W/holding Agents of Income PaymentsSubjected to W/holding Tax (SAWT) if applicable- Manual, eFPS & eBIRForms lers30 Tuesday – LAST DAY OFREGISTRATION - FY ending May 31, 2015

• Computerized Books of Accounts & Other Accounng Records in CD-R, DVD –Ror other opcal media properly labeled with the informaon required underexisng revenue issuances together with the adavit aesng to thecompleteness, accuracy and appropriateness of the computerized accounngbooks/records

SUBMISSION• Inventory List of nished goods, work in process, raw materials, supplies and

stock-in trade of taxpayers- FY ending May 31, 2015 • Sworn Declaraon 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

Parcular Brand/Model of Automobile, Alcohol & Tobacco Products -1st Semester of 2015

e-SUBMISSION/e-ATTACHMENTS • Quarterly Summary List of Sales/Purchases (SLSP) by EFPS lers - FQ ending

May 31, 2015• eAachment to e-Filed 1702 RT, MX & EX (if Applicable) – eFPS lers - 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 ofthe Cercate of Entlement (CE) for Income Tax holiday (ITH) issued by the BOI/

BOI-ARMM; c) Photocopy of the Cercate issued by the PEZA; c) Statement ofManagement Responsibility



20/40

JULY 20151 Wednesday – LAST DAY OFSUBMISSION• Consolidated Return of All Transacons based on the reconciled data of stockbrokers -

June 16 – 30, 2015• Engagement Leers & Renewals or Subsequent Agreements for Financial Audit by Inde pendent CPAs - FY beginning Sept. 1, 20155 Sunday – LAST DAY OFSUBMISSION - Month of June 2015

• Summary Report of Cercaon Issued by the President of the Naonal Home MortgageFinance Corporaon (RA 7279)

e-FILING/ FILING & e-PAYMENT/PAYMENT - Month of June 2015• 2000-Documentary Stamp Tax Declaraon/Return, Manual & eBIRForms lers• 2000-OT Documentary Stamp Tax Declaraon/Return (One-Time Transacons), Manual

& eBIRForms lersSUBMISSION/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 wholesalersof automobiles

8 Wednesday – LAST DAY OFe-SUBMISSION - Month of June 2015• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number10 Friday – LAST DAY OFSUBMISSION - Month of June 2015

• Transcript sheets of 2222 – ORB• List of Buyers of Sugar Together with a Copy of Cercate of Advance Payment of VAT

Made by Each Buyer appearing in the List by a Sugar Cooperave• Informaon Return on Releases of Rened Sugar by the Proprietor or Operator of a Sugar

Renery or Mill• Monthly Report of DST Collected and Remied by the Government Agency• Importer’s Notarized Liquidaon Statement together with the required applicable

aachments - May – June 2015eSUBMISSION - Month of June 2015• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd numbere-FILING/FILING & e-PAYMENT/REMITTANCE - Month of June 2015 • 1600 together w/ the Monthly Alphalist of Payees (MAP)-Manual, eFPS & eBIRForms lers• 1606 –Manual, eFPS & eBIRForms lers• Withholding Tax Remiance Return/s (1601C, 1601E & 1601F) with the Corresponding

Tax Remiance Advice/s (TRAs)/ Electronic Tax Remiance Advice/s (eTRAs) by NaonalGovernment Agencies\(NGAs) – eFPS & Manual lers

• 1601C (and aachment, if Applicable) - Manual, eFPS & eBIRForms lers - Month of June 2015 -Copy of the Cered Alphalist submied to the nearest DOLE Regional/Provincial Oce-\ Operaons Division/Unit for MWEs receiving hazard pay- for the Private Sector

-Juscaon for such payment of hazard pay - for the Private Sector-Copy of the Department of Budget and Management (DBM) circular/s or its equivalent asto who are allowed to receive hazard pay- for the Public Sector

Note: Naonal Government Agencies are mandated to le Tax Returns and Pay Taxesthrough Electronic Filing and Payment System (eFPS)

• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) –Manual, eFPS &eBIRForms lers - Month of June 2015

• 1603 – eFPS & Manual lers who are Naonal Government Agencies - CQ ending June 30, 2015FILING & REMITTANCE • 1602 –Manual & eBIRForms lers - 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 2015e-FILING & e-PAYMENT/REMITTANCE • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) –eFPS lers who are

Naonal Government Agencies - Month of June 2015DISTRIBUTION - Month of June 2015 • 2 307- Cercate of Creditab le Tax Withheld at Source (VAT/Percentage Tax)• 2306 – Cercat e of Final Tax Withheld at Source (VAT / Percentage Tax)11 Saturday – LAST DAY OF

e-FILING - Month of June 2015• 1601C & 1602 - eFPS lers under Group E• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers under Group E12 Sunday – LAST DAY OFe-FILING - Month of June 2015• 1601C & 1602 - eFPS lers under Group D

12 Sunday – LAST DAY OFe-FILING - Month of June 2015• 1601E & 1601F together w/ the Monthly A lphalist of Payees (MAP) - eFPS lers under Group D13 Monday- LAST DAY OF e-FILING - Month of June 2015• 1601C & 1602 - eFPS lers under Group C• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP)- eFPS lers under Group C14 Tuesday - LAST DAY OF

e-FILING - Month of June 2015• 1601C & 1602 - eFPS lers under Group B• 1601E & 1601F together w/ the Monthly A lphalist of Payees (MAP) - eFPS lers under Group B15 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 adavit/cer cate under oath as to the type of books,no. of pages/leaves used & volume no. during the TYSUBMISSION • Quarterly List (with monthly breakdown) of Contractors of government contract entered

into by Provinces/Cies/Municipalies/ Barangays - CQ ending June 30, 2015• List of Medical Praconers - CQ ending June 30, 2015• Monthly Summary Report/Schedule of Transfers of Titled and Untled Properes 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 exisng Tax Declaraon of Real Proper es)from LGUs thru its Local Treasurer - CQ ending June 30, 2015e-SUBMISSION • Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributors/dealers/

vendors/suppliers - TQ ending June 30, 2015PAYMENT• Individuals whose total income tax due exceeded P2,000 & who elected to pay in two (2)

equal installments - (BIR Form 0605) - CY 2014FILING & PAYMENT • 1707A together with the applicable aachments by corporate taxpayers - FY ending March

31, 2015• 1704 together with the applicable aachments - FY ending June 30, 2014• 2200M Excise Tax Return for Mineral Products - CQ ending June 30, 2015e-FILING/FILING & e-PAYMENT/PAYMENT - FY ending March 31, 2015• 1702 RT, MX & EX by corporaons, partnerships and other non-individual taxpayer together

with the required applicable aachments – Manual, eFPS & eBIRForms lersa) Audited Financial Statements together w/ the Summary Alphalist of W/holdingAgents of Income Payments Subjected to W/holding tax (SAWT); b) Photocopyof the Cercate of Entlement (CE) for Income Tax Holiday (ITH) issued by theBOI/BOI-ARMM; c) Photocopy of the Cercate issued by the PEZA; d) Statement ofManagement Responsibility

e-FILING & e-PAYMENT/REMITTANCE• 1603 - eFPS lers except Naonal Government Agencies - CQ ending June 30, 2015e-FILING - Month of June 2015

• 1601C & 1602 - eFPS lers under Group A• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - eFPS lers under Group Ae-PAYMENT - Month of June 2015 • 1601C,1601E,1601F & 1602 - eFPS lers16 Thursday - LAST DAY OF SUBMISSION - July 01–15, 2015• Consolidated Return of All Transacons based on Reconciled Data of Stockbrokers20 Monday- LAST DAY OFSUBMISSION - CQ ending June 30, 2015• Quarterly Informaon on OCWs or OFWs Remiances which are Exempt from DST to be

furnished by the local banks and non-bank money transfer agentse-SUBMISSION - Month of June 2015• Monthly Report of Printere-FILING/FILING & e-PAYMENT/PAYMENT• 2551Q – For transacons involving overseas dispatch, message or conversaon originang from

the Philippines and Amusement Taxes – Manual, eFPS & eBIRForms lers - 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 lers

- Month of June 2015e-FILING & e-PAYMENT• 2550M & 2551M eFPS lers, if Naonal Government Agencies - Month of June 2015e-FILING/FILING & e-PAYMENT/REMITTANCE• 1600WP - Manual, eFPS & eBIRForms lers - Month of June 2015

20 Monday- LAST DAY OFDISTRIBUTION - TQ ending June 30, 2015• 2307 Cercate 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 lers under Group E22 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 ler

2015 Bir Tax Calendar

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Transcript of 2015 Bir Tax Calendar