January - FFCCCII 菲華商聯總會 Federation of ... · • 2200-M-Excise Tax Return for the...

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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- Tax Deadlines- January 1 (New Year’s Day)- January 31 (Chinese New Year’s Day)

(Per RMO 16-2013 & RMC 44-2013)“Beginning August 31, 2013,

Manual Receipts & Invoices shallhave a validity period of �ve (5)

years from the approval dateof its Authority to Print (ATP)”.

Updates:On the Sales Receipts

& Invoices

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- Tax DeadlinesFeb. 25 - EDSA Revolution Anniversary (Special Holiday for All Schools)


February

(Per RR 11- 2013)“Employers with employees covered

by the substituted �ling shall �le/submit to the BIR, the duplicate copy

of the Certi�cate of Withholding Tax on Compensation (BIR Form 2316) not later

than February 28 following the close of thecalendar year.”

Updates:On the Submission of

Return for those coveredby the Substituted Filing

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- Tax Deadlines


March

2330

2431

(Per RMC 55-2013 Sec. 3.A.1.1.1.c)“For Online Merchant/Retailer - IFthe buyer’s payment is thru credit

card companies: The Online Merchant/Retailer is; (c) obliged to pay the commission of credit

card company net of 10% Expanded Withholding Tax (EWT)”

Updates:On the Obligations of

Online Business Transactions

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April

(Per RMO 12-2013 & RR 15-2012)“Quarterly Report of Printer

(BIR Form 1932) shall be submittedon or before the 20th day of the

month following the end of eachcalendar quarter”

Updates:On the Requirements for

Accredited Printers of O�cial Receipts & Invoices

- Tax Deadlines- April 9 (Araw ng Kagitingan) - April 17 (Maundy Thursday / April 18 (Good Friday)- April 19 (Black Saturday) / April 20 (Easter Sunday)

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May- Tax Deadlines- May 1 (Labor Day)

*Personal Equity & Retirement Account(Per RR 17- 2011)

“the PERA administrator shall submit not laterthan the 15th following the close of every

quarter a quarterly report of PERA transactions.The administrator shall also submit an annual

report to the PERA processing o�ce of thequali�ed PERA contributions, income earned

by the PERA Assets & Withdrawals & Terminationmade by each contributor under its administration,

on or before May 15 of every year.”

Reminder:On the Submission of

Quarterly Report on PERA*

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June- Tax Deadlines- June 12 (Independence Day)

(Per RMO12- 2012)“Submission of the Monthly

eSales report per machine through the eSales system shall be as follows:

a) on or before the 8th day of the month, for taxpayers whose last digit of the 9-digit TIN is EVEN number; b) on or

before the 10th day of the month for taxpayers whose last digit of the

9-digit TIN is an ODD number”

Reminder:On the Submission of

Monthly eSALES Report

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July- Tax Deadlines

(Per RR 11- 2012)“Local banks and non-bank money

transfer agents are required to document remittances made by

OCWs or OFWs and submit to the Revenue District O�ce or Audit Division

under the Large Taxpayers Service on or before the 20th day

following the close ofthe quarter.”

Reminder:For Local Banks & Non-Bank

Money Transfer Agents

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

2431

(Per RR 17-2013)“All the books of accounts, including

subsidiary books & other accounting records shall be preserved for a period of ten (10) years

reckoned from the day following the deadlinein �ling a return, or �led after the deadline,from the date of the �ling of the return, for

the taxable year when the last entry wasmade in the books of accounts.”

Updates:On the Preservation

of Books of Accounts

- August 25 (National Heroes Day)

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September- Tax Deadlines

(Per RMC 52-2013)“To fully implement the requirements

under RR No. 18-2012, a certi�ed true copy of the Authority to Print (ATP)shall be included as attachment in

any application for tax clearance. ”

Updates:On the Issuance of Tax Clearance

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October- Tax Deadlines

(Per RMC 21-2013)“Individual Income tax �lers using forms No.

1700 & 1701 are however advised that for income tax �ling covering & starting with

calendar year 2013, the disclosures requiredunder the Supplemental Information

portion of the said forms will be mandatory ”

Updates:For Individual Income

Tax Filers

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November- Tax Deadlines- November 1 (All Saints’ Day)

2330

- November 30 (Bonifacio Day)

(Per RMC 30-2013)“All eFPS (electronic Filing & Payment

System) taxpayers, any manual �ling of tax returns &/or payment of taxes, other

than those quthorized by the BIR shallbe issued the corresponding collection

notices for the imposition of thecompromise penalty of P1,000.00 for

each failure to e-�le tar return or e-pay. ”

Updates:For All eFPS

Tax Filers

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December- Tax Deadlines

- December 25 (Christmas’ Day)

- December 30 (Rizal Day) - December 31 (Last Day of the Year)

- December 26 (Additional Special Non-Working Day)

- December 24 (Additional Special Non-Working Day)

(Per RMC 82 - 2008)“Manual Books of Accounts previously

registered but whose pages are not fullyexhausted can still be used in the

succeeding years without the need ofre-registering or re-stamping the same,

provided, that the portions pertainingto a particular year should be properly

labeled or marked by the taxpayer.”

Reminder:On the re-stamping of theManual Books of Accounts

1 Wednesday - LAST DAY OF SUBMISSION • Consolidated Return of All Transactions based on the Reconciled Data of the Stockbrokers - Dec. 16 – 31, 2013• Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs - FY beginning March 1, 20145 Sunday – LAST DAY OFSUBMISSION• Summary Report of Certifications Issued by the President of the National Home Mort gage Finance Corporation (RA 7279) - Month of Dec. 2013 e-FILING /FILING & e-PAYMENT /PAYMENT - Month of Dec. 2013• 2000 – Documentary Stamp Tax Declaration/Return• 2000-OT Documentary Stamp Tax Declaration/Return (One-Time Trans tions)8 Wednesday – LAST DAY OFSUBMISSION - Month of Dec. 2013 • 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 • Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 Friday – LAST DAY OFSUBMISSION - Month of Dec. 2013• 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• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number• Importer’s Notarized Liquidation Statement together with the required attachmentse-FILING/FILING & e-PAYMENT/REMITTANCE - Month of Dec. 2013• 1600-together with the Monthly Alphalist of Payees (MAP) –EFPS & Manual filers• 1606- EFPS & Manual 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 filersFILING & PAYMENT/REMITTANCE • 1603- Manual filers - CQ ending Dec. 31, 2013 • 2200-M-Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals - Month of Dec. 2013DISTRIBUTION - Month of Dec. 2013 • 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 OFe-FILING - Month of Dec. 2013 • 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 Dec. 2013 • 1601C & 1602 - EFPS filers under Group D• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - EFPS filers under Group D 13 Monday –LAST DAY OF e-FILING - Month of Dec. 2013 • 1601C & 1602 - EFPS filers under Group C• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - EFPS filers under Group C14 Tuesday –LAST DAY OFe-FILING - Month of Dec. 2013• 1601C & 1602 - EFPS filers under Group B• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - EFPS filers under Group B15 Wednesday - LAST DAY OF REGISTRATION • Permanently Bound Computer – Generated/Loose Leaf Books of Accounts & other Ac counting 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, 2013

BIR Tax Deadlines (As of October 31, 2013) JANUARY 201415 Wednesday - LAST DAY OF REGISTRATION • List of Medical Practitioners - CQ ending Dec. 31, 2013• Quarterly List (w/ monthly breakdown) of Contactors of Gov’t. Contracts entered into by the Provinces/Cities/Municipalities/Barangays - CQ ending Dec. 31, 2013• Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs - Month of Dec. 2013• Summary List of blank OCTs/TCTs/CCTs issued to all RDs - Month of Dec. 2013• Copy of Quarterly Updates of Assessment Roll (list of existing Tax Declaration of Real Proper ties)from LGUs thru its Local Treasurer - CQ ending Dec. 31, 2013e-SUBMISSION • Quarterly Summary List of Machines (CRM – POS) Sold by all machine distributors/dealers/ vendors/suppliers - TQ ending Dec. 31, 2013e-FILING/FILING & e-PAYMENT/REMITTANCE • Withholding Tax Remittance Return/s with the Corresponding Tax Remittance Advice/s (TRAs)/Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies – EFPS & Manual filers - Month of Dec. 2013 FILING & PAYMENT• 1702 by corporations, partnerships and other non-individual taxpayer together with the re quired applicable attachments – Manual filers* - FY ending Sept. 30, 2013• 1704 together with the applicable attachments - CY ending Dec. 31, 2012• 2200M –Excise Tax Return for Mineral Products - TQ ending Dec. 31, 2013e-FILING & e-PAYMENT/REMITTANCE • 1603 - EFPS filers - CQ ending Dec. 31, 2013e-FILING - Month of Dec. 2013 • 1601C & 1602 - EFPS filers under Group A • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - EFPS filers under Group AFILING & REMITTANCE - Month of Dec. 2013 • 1601C (and attachment, if applicable)-Manual 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• 1602 –Manual filers • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - Manual Filers • 1707A together with the applicable attachments by corporate taxpayers-FY ending Sept. 30, 201316 Thursday – LAST DAY OFSUBMISSION• Consolidated Return of All Transactions based on the reconciled data of the Stockbrokers - Jan.01-15, 2014 20 Monday – LAST DAY OFSUBMISSION• 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, 2013e-SUBMISSION• Monthly Report of Printer - Month of Dec. 2013e-FILING/FILING & e-PAYMENT/PAYMENT • 2551Q – For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes – EFPS & Manual filers - TQ ending Dec. 31, 2013FILING & PAYMENT • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Pay ments Subjected to W/holding Tax (SAWT) if applicable – Manual filers - Month of Dec. 2013e-PAYMENT • 1601C, 1601E, 1601F & 1602 - EFPS filers - Month of Dec. 2013DISTRIBUTION • 2307 Certificate of Creditable Tax Withheld at Source (Income Tax)-TQ ending Dec. 31, 201321Tuesday – LAST DAY OF e-FILING • 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 - Month of Dec. 201322 Wednesday – LAST DAY OF e-FILING • 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 - Month of Dec. 201323 Thursday – LAST DAY OF e-FILING • 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 - Month of Dec. 2013

24 Friday – LAST DAY OF e-FILING • 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 - Month of Dec. 201325 Saturday – LAST DAY OF SUBMISSION • Quarterly Summary Lists of Sales/Purchases by a Value Added Tax (VAT) registered taxpayer – Manual filers - TQ ending Dec. 31, 2013• 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, 2013e-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 – EFPS & Manual filers - TQ ending Dec. 31, 2013e-FILING - Month of Dec. 2013 • 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. 2013REFUND • Excess Taxes Withheld on Compensation by Employer, whether Private or Government as a result of the Year-end Adjustment - CY ending Dec. 31, 201329 Wednesday-LAST DAY OFe-FILING/FILING & e-PAYMENT/PAYMENT • 1702Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Sub-jected to W/holding Tax (SAWT) if applicable – EFPS & Manual filers - FQ ending Nov. 30, 201330 Thursday – LAST DAY OFREGISTRATION - CY ending Dec. 31, 2013 • 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 • 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, 2013• Attachment to e-Filed 1702 (if Applicable) - EFPS filers - FY ending Sept. 30, 2013 - 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 31 Friday – 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 2013• Sworn Declaration of motels and other similar establishments - TY 2013• 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 2013• Annual Information by all accredited Tax Agents/Practitioners to be submitted to RNAB/ RRAB - TY 2013• Annual Alphabetical List of Professionals/Persons who were issued Professional/Occupa tional Tax Receipt (PTR/OTR) by LGUs - CY ending Dec. 31, 2013● Tenants profile including the following documents: - As of Dec. 31, 2013a) 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; andc) 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 2013e-FILING/FILING - CY 2013 • 1604 CF together with the Alphabetical List of Employees/Payees by EFPS & Manual filerse-PAYMENT/PAYMENT - TY 2014 • 0605 Annual Registration FeeDISTRIBUTION - CY 2013• 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

FEBRUARY 20141 Saturday – LAST DAY OF SUBMISSION • Consolidated Return of All Transactions based on the reconciled data of the Stockbrokers - Jan.16-31, 2014 • Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs - FY beginning April 01, 20144 Tuesday- LAST DAY OFe-SUBMISSION - Month of Jan. 2014• 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 Sector5 Wednesday – LAST DAY OFSUBMISSION - Month of Jan. 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 Jan. 2014• 2000 - Documentary Stamp Tax Declaration/Return• 2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions)8 Saturday–LAST DAY OFSUBMISSION - Month of Jan. 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-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• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number10 Monday –LAST DAY OFSUBMISSION - Month of Jan. 2014• 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• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd numbere-FILING/FILING & e-PAYMENT/REMITTANCE - Month of Jan. 2014 • 1600 together with the Monthly Alphalist of Payees (MAP)-EFPS & Manual filers• 1606 – EFPS & Manual filers• Withholding Tax Remittance Return/s with the Corresponding Tax Remit tance Advice/s (TRAs)/Electronic Tax Remittance Advice/s (eTRAs) by Na tional Government Agencies (NGAs) – EFPS & Manual filers10 Monday –LAST DAY OF FILING & REMITTANCE - Month of Jan. 2014• 1601C & 1602 –Manual filers • 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) – Manual filers 10 Monday –LAST DAY OF FILING & REMITTANCE - Month of Jan. 2014• 2200-M-Excise Tax Return for the amount of Excise Taxes collected from pay ment made to sellers of metallic minerals

10 Monday –LAST DAY OF DISTRIBUTION - Month of Jan. 2014 • 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 OFe-FILING - Month of Jan. 2014 • 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 OFe-FILING - Month of Jan. 2014 • 1601C & 1602 - EFPS filers under Group D• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - EFPS filers under Group D 13 Thursday –LAST DAY OFe-FILING - Month of Jan. 2014 • 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 OFe-FILING - Month of Jan. 2014 • 1601C & 1602 - EFPS filers under Group B• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - EFPS filers under Group B SUBMISSION - CY 2013● Certificate of actual total amount of Employee’s Qualified PERA Contribution15 Saturday –LAST DAY OFREGISTRATION • 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, 2014SUBMISSION • Monthly Summary Report/Schedule of Transfers of Titled and Untitled Proper ties by City or Municipal Assessors, RDs and LRAs - Month of Jan. 2014• Summary List of blank OCTs/TCTs/CCTs issued to all RDs - Month of Jan. 2014 e-SUBMISSION • Quarterly Summary List of Machines (CRM-POS) Sold by all machine distribu tors/dealers/vendors/suppliers - FQ ending Jan. 31, 2014FILING & PAYMENT • 1707A together with the applicable attachments by corporate taxpayers - FY ending Oct. 31, 2013• 1704 together with the applicable attachments - FY ending Jan. 31, 2013 • 1702 by corporations, partnerships and other non-individual taxpayer to gether with the required applicable attachments – Manual filers* - FY ending Oct. 31, 2013e-FILING - Month of Jan. 2014 • 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. 2014 • 1601C, 1601E, 1601F & 1602 - EFPS filers 16 Sunday – LAST DAY OFSUBMISSION • Consolidated Return of All Transactions Based on the Reconciled Data of Stockbrokers - Feb. 01-15, 201420 Thursday – LAST DAY OFe-SUBMISSION • Monthly Report of Printer - Month of Jan. 2014

20 Thursday – LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT • 2551Q – For transactions involving overseas dispatch, message or conversa tion originating from the Philippines and Amusement Taxes – EFPS & Manual filers - FQ ending Jan. 31, 2014FILING & PAYMENT • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – Manual filers - Month of Jan. 2014DISTRIBUTION • 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) - FQ ending Jan. 31, 201421 Friday – LAST DAY OFe-FILING - Month of Jan. 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 E22 Saturday – LAST DAY OFe-FILING - Month of Jan. 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 D23 Sunday – LAST DAY OFe-FILING - Month of Jan. 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 C24 Monday – LAST DAY OFe-FILING - Month of Jan. 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 B25 Tuesday – LAST DAY OF SUBMISSION - FQ ending Jan. 31, 2014 • 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 • 2550Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- EFPS & Manual filers - FQ ending Jan. 31, 2014e-FILING • 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 - Month of Jan. 2014e-PAYMENT • 2550M & 2551M – EFPS filers - Month of Jan. 2014

For inquiries, pls. call:Public Information & Education Division (PIED)

at telephone nos. (02) 981-7250 to 52

BIR Tax Deadlines (As of October 31, 2013)

MARCH 20141 Saturday – LAST DAY OFSUBMISSION • Consolidated Return of all Transactions based on the Reconciled Data of the Stockbrokers - Feb.16-28, 2014• Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs - FY beginning May 01, 2014• 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, 2013e-FILING/FILING & e-PAYMENT/PAYMENT• 1604E together with Alphabetical List of Payees – EFPS & Manual filers - CY 2013• 1702Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable–EFPS & Manual filers - FQ ending Dec. 31, 20132 Sunday – LAST DAY OFREGISTRATION • 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 account ing books/records - FY ending Jan. 31, 2014SUBMISSION • Inventory List of finished goods, work in process, raw materials, supplies and stock-in trade of taxpayers - FY ending Jan. 31, 2014 e-SUBMISSION/e-ATTACHMENT - FQ ending Jan. 31, 2014• Quarterly Summary List of Sales/Purchases (SLSP) by EFPS filers • Attachment to e-Filed 1702 (if Applicable) - EFPS filers - FY ending Oct. 31, 2013 - 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 (For BOI-ARMM registered Taxpayer) - Photocopy of the Certificate issued by the PEZA (For PEZA registered Taxpayer) 5 Wednesday–LAST DAY OF SUBMISSION - Month of Feb. 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 Feb. 2014 • 2000 - Documentary Stamp Tax Declaration/Return• 2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions)8 Saturday–LAST DAY OFSUBMISSION - Month of Feb. 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-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• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number10 Monday–LAST DAY OFSUBMISSION - Month of Feb. 2014 • 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 Operator of a Sugar Refinery or Mill• Monthly Report of DST Collected and Remitted by the Government Agency• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number• Importer’s Notarized Liquidation Statement together with the required applicable attachments - Jan. – Feb. 2014e-FILING /FILING & e-PAYMENT/REMITTANCE - Month of Feb. 2014 • 1600 together w/ the Monthly Alphalist of Payees (MAP) –EFPS & Manual filers

10 Monday–LAST DAY OFe-FILING /FILING & e-PAYMENT/REMITTANCE - Month of Feb. 2014• 1606- EFPS & Manual filers• Withholding Tax Remittance Return/s 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. 2014 • 1601C & 1602- Manual filers • 1601E & 1601F- together w/ the Monthly Alphalist of Payees (MAP)- Manual filers• 2200-M-Excise Tax Return for the amount of Excise Taxes collected from pay ment made to sellers of metallic minerals DISTRIBUTION - Month of Feb. 2014 • 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 Feb. 2014 • 1601C & 1602 - EFPS filers under Group E• 1601 E & 1601F together w/ the Monthly Alphalist of Payees (MAP)-EFPS filers under Group E12 Wednesday –LAST DAY OF e-FILING - Month of Feb. 2014 • 1601C & 1602 - EFPS filers under Group D• 1601 E & 1601F together w/ the Monthly Alphalist of Payees (MAP)-EFPS filers under Group D13 Thursday –LAST DAY OF e-FILING - Month of Feb. 2014 • 1601C & 1602 - EFPS filers under Group C• 1601 E & 1601F together w/ the Monthly Alphalist of Payees (MAP)-EFPS filers under Group C14 Friday –LAST DAY OF e-FILING - Month of Feb. 2014 • 1601C & 1602 - EFPS filers under Group B• 1601 E & 1601F together w/ the Monthly Alphalist of Payees (MAP)-EFPS filers under Group B15 Saturday –LAST DAY OFREGISTRATION • 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, 2014SUBMISSION • Monthly Summary Report/Schedule of Transfers of Titled and Untitled Proper ties by City or Municipal Assessors, RDS and LRAs - Month of Feb. 2014• Summary List of blank OCTs/TCTs/CCTs issued to all RDs - Month of Feb. 2014 e-SUBMISSION • Quarterly Summary List of Machines (CRM-POS) Sold by all machine distribu tors/dealers/vendors/suppliers - FQ ending Feb. 28, 2014FILING & PAYMENT • 1707A together with the applicable attachments by corporate taxpayers - FY ending Nov. 30, 2013• 1704 together with the applicable attachments - FY ending Feb. 28, 2013• 1702 by corporations, partnerships and other non-individual taxpayer together with the required applicable attachments – Manual filers* - FY ending Nov. 30, 2013e-FILING - Month of Feb. 2014 • 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. 2014 • 1601C,1601E, 1601F & 1602 - EFPS Filers16 Sunday – LAST DAY OF SUBMISSION - March 1 – 15, 2014 • Consolidated Return of all Transactions based on the Reconciled Data of Stockbrokers 20 Thursday – LAST DAY OFe-SUBMISSION • Monthly Report of Printer - Month of Feb. 2014

20 Thursday – LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT• 2551Q – For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes – EFPS & Manual filers - FQ ending Feb. 28, 2014FILING & PAYMENT - Month of Feb. 2014• 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- Manual filersDISTRIBUTION • 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) - FQ ending Feb. 28, 201421 Friday – LAST DAY OF e-FILING - Month of Feb. 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 E22 Saturday – LAST DAY OF e-FILING - Month of Feb. 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 D23 Sunday – LAST DAY OF e-FILING - Month of Feb. 2014 • 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 C24 Monday – LAST DAY OF e-FILING - Month of Feb. 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 B25 Tuesday – LAST DAY OF SUBMISSION - FQ ending Feb. 28, 2014 • 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, 2014 • 2550Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable –EFPS & Manual filers e-FILING - Month of Feb. 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 Ae-PAYMENT• 2550M & 2551M - EFPS filers - Month of Feb. 201430 Sunday - LAST DAY OF REGISTRATION - FY ending Feb. 28, 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, ac curacy and appropriateness of the computerized accounting books/records SUBMISSION - FY ending Feb. 28, 2014• Inventory List of finished goods, work in process, raw materials, supplies and stock-in trade of taxpayers e-SUBMISSION/e-ATTACHMENTS - FQ ending Feb. 28, 2014• Quarterly Summary List of Sales/Purchases (SLSP) by EFPS filers • Attachment to e-Filed 1702 (if Applicable) - EFPS filers - FY ending Nov. 30, 2013 - 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


APRIL 20141 Tuesday - LAST DAY OF SUBMISSION • Consolidated Return of all Transactions based on the Reconciled Data of the Stockbrokers - March 16-31, 2014• Engagement Letters & Renewals or Subsequent Agreements for Financial Audit by Inde pendent CPAs - FY beginning June 1, 2014e-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 – EFPS & Manual filers - FQ ending Jan. 31, 20145 Saturday - LAST DAY OFSUBMISSION - Month of March 2014• 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 2014• 2000 - Documentary Stamp Tax Declaration/Return• 2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions) 8 Tuesday - LAST DAY OF SUBMISSION - Month of March 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-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• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number10 Thursday – LAST DAY OF SUBMISSION - Month of March 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• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd numbere-FILING/FILING & e-PAYMENT/ REMITTANCE - Month of March 2014 • 1600 together with the Monthly Alphalist of Payees (MAP)-EFPS & Manual filers• 1606- EFPS & Manual Filers• Withholding Tax Remittance Return/s with the Corresponding Tax Remittance Advice/s (TRAs)/ Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies (NGAs) – EFPS & Manual filersFILING & REMITTANCE - Month of March 2014• 1601C (and attachment, if applicable) Manual 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• 1601E & 1601F- together w/ the Monthly Alphalist of Payees (MAP) Manual filers• 1602-Manual Filers • 1603 –Manual Filers - CQ ending March 31, 2014• 2200-M-Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals - Month of March 2014DISTRIBUTION - Month of March 2014 • 2307- Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax)• 2306 – Certificate of Final Tax Withheld at Source (VAT/Percentage Tax)11 Friday – LAST DAY OFe-FILING - Month of March 2014 • 1601C & 1602 - EFPS filers under Group E• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) EFPS filers under Group E 12 Saturday – LAST DAY OFe-FILING - Month of March 2014• 1601C & 1602 - EFPS filers under Group D• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) EFPS filers under Group D13 Sunday – LAST DAY OFe-FILING - Month of March 2014•1601C & 1602 - EFPS filers under Group C

13 Sunday – LAST DAY OFe-FILING - Month of March 2014• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) EFPS filers under - Group C14 Monday – LAST DAY OFe-FILING - Month of March 2014• 1601C & 1602 - EFPS filers under Group B• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) EFPS filers under - Group B 15 Tuesday – LAST DAY OF REGISTRATION • 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 - FY ending March 31, 2014SUBMISSION • Quarterly List (with monthly Breakdown) of Contractors of gov’t. contracts entered into by the provinces/cities/municipalities/ barangays - CQ ending March 31, 2014• List of Medical Practitioners - CQ ending March 31, 2014• Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDS and LRAs - Month of March 2014• Summary List of blank OCTs/TCTs/CCTs issued to all RDs - Month of March 2014• Updated Masterlist of newly registered taxpayers and taxpayers whose business permits were renewed from LGUs thru its Local Treasurer - CY ending Dec. 31, 2013 & 2014 renewals• Masterlist of Retired Businesses from LGU thru its Local Treasurer - CY ending Dec. 31, 2013• Copy of Assessment Roll (List of existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer - CQ ending Dec. 31, 2013e-SUBMISSION • Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributors/dealers/ vendors/suppliers - TQ ending March 31, 2014e-FILING & e-PAYMENT/REMITTANCE • 1603 – EFPS filers - CQ ending March 31, 2014e-FILING/FILING & e-PAYMENT/PAYMENT • 1700 by individual not qualified for substituted filing and marginal income earners- EFPS & Manual filers - CY ending Dec. 31, 2013• 1701Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Sub jected to W/holding Tax (SAWT) if applicable- EFPS & Manual filers - CQ ending March 31, 2014• 1704 together with the applicable attachments - FY ending March 31, 2013• 2200M – Excise Tax Return for Mineral Products - CQ ending March 31, 2014FILING & PAYMENT - CY ending Dec. 31, 2013 • 1707A together with the applicable attachments by individual & corporate taxpayers• 1702 by corporations, partnerships and other non-individual taxpayer together w/ the required applicable attachments – Manual filers*• 1701 by self-employed individuals, estates and trusts together w/ the required applicable attachments – Manual filerse-FILING - Month of March 2014• 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 2014 • 1601C,1601E,1601F & 1602 - EFPS filers16 Wednesday - LAST DAY OFSUBMISSION - April 01-15, 2014• Consolidated Return of all Transactions based on the Reconciled Data of Stockbrokers 20 Sunday – LAST DAY OFSUBMISSION• 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, 2014e-SUBMISSION•Monthly Report of Printer - Month of March 201420 Sunday – LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT - TQ ending March 31, 2014 • 2551Q – For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes – EFPS & Manual filers FILING & PAYMENT - Month of March 2014• 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – Manual filers DISTRIBUTION - TQ ending March 31, 2014• 2307 Certificate of Creditable Tax Withheld at Source (Income Tax)

21 Monday – LAST DAY OFe-FILING - Month of March 2014 • 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 E22 Tuesday – LAST DAY OFe-FILING - Month of March 2014• 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 Wednesday – LAST DAY OFe-FILING - Month of March 2014• 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 Thursday – LAST DAY OFe-FILING - Month of March 2014 • 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 B25 Friday – LAST DAY OFSUBMISSION - TQ ending March 31, 2014 • 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 2014 • 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 Ae-PAYMENT - Month of March 2014 • 2550M & 2551M – EFPS Filerse-FILING/FILING & e-PAYMENT/PAYMENT - TQ ending March 31, 2014• 2550Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – EFPS & Manual filers 29 Tuesday- LAST DAY OFe-FILING/FILING & e-PAYMENT/PAYMENT - FQ ending Feb. 28, 2014 • 1702Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – EFPS & Manual filers30 Wednesday – LAST DAY OFREGISTRATION - FY ending March 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 appro priateness 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 2013• Inventory List of finished goods,work in process,raw materials,supplies and stock-in trade of taxpayers - FY ending March 31, 2014e-SUBMISSION/e-ATTACHMENTS• Attachment to e-Filed 1601C ( if applicable) - EFPS filers - Month of March 2014 - 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• Attachment to e-Filed 1702 (if Applicable) - EFPS filers - CY ending Dec. 31, 2013 - 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 • Attachment to e-Filed 1701 (if Applicable) - EFPS filers - CY ending Dec. 31, 2013 - 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• Quarterly Summary List of Sales/Purchases (SLSP) by EFPS filers - TQ ending March 31, 2014

APRIL 15, 2014 Last Day of Filing of Income Tax Returns & Payment of Tax Due thereon for Tax-

able Year ending December 31, 2013


MAY 20141 Thursday – LAST DAY OFSUBMISSION• Consolidated Return of all Transactions based on the Reconciled Data of the Stockbrokers - April 16–30, 2014• Engagement Letters & Renewals or Subsequent Agreements for Financial Audit by Independent CPAs - FY beginning July 1, 20145 Monday – LAST DAY OFSUBMISSION - Month of April 2014 • 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 2014• 2000 - Documentary Stamp Tax Declaration/Return• 2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions) 8 Thursday – LAST DAY OFSUBMISSION - Month of April 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-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• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number10 Saturday – LAST DAY OFSUBMISSION - Month of April 2014• 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 Operator of a Sugar Refinery or Mill• Monthly Report of DST Collected and Remitted by the Government Agency• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number• Importer’s Notarized Liquidation Statement together with the required ap plicable attachments - March – April 2014e-FILING/FILING & e-PAYMENT/REMITTANCE - Month of April 2014• 1600 together w/ the Monthly Alphalist of Payees (MAP)-EFPS & Manual filers• 1606 –EFPS & Manual filers• Withholding Tax Remittance Return/s with the Corresponding Tax Remit tance Advice/s (TRAs)/ Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies (NGAs) – EFPS & Manual filersFILING & REMITTANCE - Month of April 2014• 1601C & 1602- Manual filers • 1601E & 1601F - together w/ the Monthly Alphalist of Payees (MAP) – Manual filers• 2200-M-Excise Tax Return for the amount of Excise Taxes collected from pay ment made to sellers of metallic minerals DISTRIBUTION - Month of April 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 OFe-FILING - Month of April 2014• 1601C & 1602 - EFPS filers under Group E• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - EFPS filers under Group E12 Monday – LAST DAY OFe-FILING - Month of April 2014• 1601C & 1602 - EFPS filers under Group D

12 Monday – LAST DAY OFe-FILING - Month of April 2014• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP - EFPS filers under Group D13 Tuesday – LAST DAY OFe-FILING - Month of April 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 OFe-FILING - Month of April 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 OFREGISTRATION - FY ending April 30, 2014• 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 2014• Monthly Summary Report/Schedule of Transfers of Titled and Untitled Proper ties by City or Municipal Assessors, RDs and LRAs• Summary List of blank OCTs/TCTs/CCTs issued to all RDs e-SUBMISSION - FQ ending April 30, 2014•Quarterly Summary List of Machines (CRM-POS) Sold by all machine distribu-tor/dealer/vendor/supplier FILING & PAYMENT • 1707A together with the applicable attachments by corporate taxpayers - FY ending Jan. 31, 2014• 1704 together with the applicable attachments - FY ending April 30, 2013• 1702 by corporations, partnerships and other non-individual taxpayer together with the required applicable attachments – Manual filers* - FY ending Jan. 31, 2014e-FILING - Month of April 2014• 1601C & 1602 - EFPS filers under Group A• 1601E & 1601F together w/ the Monthly Alphalist Of Payees (MAP) - EFPS filers under Group Ae-PAYMENT - Month of April 2014• 1601C,1601E, 1601F & 1602 - EFPS filers 16 Friday – LAST DAY OFSUBMISSION - May 01–15, 2014• Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers 20 Tuesday – LAST DAY OFe-SUBMISSION - Month of April 2014• Monthly Report of Printer e-FILING/FILING & e-PAYMENT/PAYMENT - FQ ending April 30, 2014• 2551Q – For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes – EFPS & Manual filersFILING & PAYMENT - Month of April 2014 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- Manual filers DISTRIBUTION - FQ ending April 30, 2014• 2307 Certificate of Creditable Tax Withheld at Source (Income Tax)

21 Wednesday – LAST DAY OFe-FILING - Month of April 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 Thursday – LAST DAY OF e-FILING - Month of April 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 D23 Friday – LAST DAY OFe-FILING - Month of April 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 C24 Saturday – LAST DAY OFe-FILING - Month of April 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 B25 Sunday – LAST DAY OFSUBMISSION - FQ ending April 30, 2014 • 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, 2014 • 2550Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- EFPS & Manual filers e-FILING - Month of April 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 Ae-PAYMENT - Month of April 2014 • 2550M & 2551M– EFPS Filers 30 Friday – LAST DAY OF REGISTRATION - FY ending April 30, 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 account ing books/records SUBMISSION - FY ending April 30, 2014• Inventory List of finished goods, work in process, raw materials, sup plies and stock-in trade of taxpayers e-SUBMISSION/e-ATTACHMENTS • Attachment to e-Filed 1702 (if Applicable) - EFPS filers - FY ending Jan. 31, 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 (For BOI-ARMM registered Taxpayer) - Photocopy of the Certificate issued by the PEZA (For PEZA registered Taxpayer)• Quarterly Summary List of Sales/Purchases (SLSP) by EFPS filers - FQ ending April 30, 2014 e-FILING/FILING & e-PAYMENT/PAYMENT - TQ ending March 31, 2014 • 1702Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – EFPS & Manual filers


BIR form No. 2000 - Documentary Stamp Tax Return shall be filed and the tax thereon paid within five (5) days after the close of the month when the taxable document was made,

signed, issued, accepted or transferred.

JUNE 20141 Sunday – LAST DAY OFSUBMISSION • Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers - May 16 - 31, 2014• Engagement Letters & Renewals or Subsequent Agreements for Financial Audit by Independent CPAs - FY beginning Aug. 1, 20145 Thursday – LAST DAY OFSUBMISSION - Month of May 2014• 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 2014• 2000 - Documentary Stamp Tax Declaration/Return• 2000-OT - Documentary Stamp Tax Declaration/Return(One-Time Transactions) 8 Sunday – LAST DAY OFSUBMISSION - Month of May 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-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• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number10 Tuesday – LAST DAY OFSUBMISSION - Month of May 2014• 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• 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 2014• 1600 together w/ the Monthly Alphalist of Payees (MAP)-EFPS & Manual filers• 1606 –EFPS & Manual filers• Withholding Tax Remittance Return/s with the corresponding Tax Remit tance Advice/s (TRAs)/ Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies (NGAs) – EFPS & Manual filersFILING & REMITTANCE - Month of May 2014• 1601C & 1602- Manual filers • 1601E & 1601F- together w/ the Monthly Alphalist of Payees (MAP) – Manual filers • 2200-M-Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals DISTRIBUTION - Month of May 2014• 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 May 2014• 1601C & 1602 - EFPS 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 May 2014• 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 May 2014• 1601C & 1602 - EFPS filers under Group C• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - EFPS filers under Group C14 Saturday – LAST DAY OF e-FILING - Month of May 2014• 1601C & 1602 - EFPS filers under Group B• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - EFPS filers under Group B15 Sunday – LAST DAY OFREGISTRATION - FY ending May 31, 2014• 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 2014• Monthly Summary Report/Schedule of Transfers of Titled and Untitled Proper ties 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, 2014• Quarterly Summary List of Machines (CRM-POS) Sold by all machine distribu tor/dealer/vendor/supplier FILING & PAYMENT • 1707A together with the applicable attachments by corporate taxpayers - FY ending Feb. 28, 2014• 1704 together with the applicable attachments - FY ending May 31, 2013• 1702 by corporations, partnerships and other non-individual taxpayer together with the required applicable attachments – Manual filers - FY ending Feb. 28, 2014e-FILING - Month of May 2014• 1601C & 1602 - EFPS filers under Group A• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) EFPS filers under Group Ae-PAYMENT - Month of May 2014• 1601C,1601E, 1601F & 1602 - EFPS Filers 16 Monday- LAST DAY OFSUBMISSION - June 01-15, 2014 • Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers20 Friday – LAST DAY OF e-SUBMISSION - Month of May 2014• Monthly Report of Printer e-FILING/FILING & e-PAYMENT/REMITTANCE - FQ ending May 31, 2014 • 2551Q – For transactions involving overseas dispatch, message or conversa tion originating from the Philippines and Amusement Taxes – EFPS & Manual filersFILING & PAYMENT - Month of May 2014• 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- Manual filersDISTRIBUTION - FQ ending May 31, 2014• 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 Saturday-LAST DAY OFe-FILING - Month of May 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 E22 Sunday-LAST DAY OF e-FILING - Month of May 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 D

23 Monday-LAST DAY OF e-FILING - Month of May 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 C 24 Tuesday -LAST DAY OFe-FILING - Month of May 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 B 25 Wednesday -LAST DAY OFSUBMISSION - FQ ending May 31, 2014• 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 productse-FILING/FILING & e-PAYMENT/PAYMENT - FQ ending May 31, 2014• 2550Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable– EFPS & Manual filerse-FILING - Month of May 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 Ae-PAYMENT - Month of May 2014 • 2550M & 2551M – EFPS filers29 Sunday– LAST DAY OFe-FILING/FILING & e-PAYMENT/PAYMENT - FQ ending April 30, 2014• 1702Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- EFPS & Manual filers30 Monday – LAST DAY OFREGISTRATION - FY ending May 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 account ing books/records SUBMISSION• Inventory List of finished goods, work in process, raw materials, supplies and stock-in trade of taxpayers - FY ending May 31, 2014 • Sworn Declaration of Gross Income received for the current year by Profes sionals, Talents, etc. - As of June 30, 2014• Manufacturers’/Assemblers’/Producers’ or Importers’ Sworn Statement of each Particular Brand/Model of Automobile, Alcohol & Tobacco Products - 1st Semester of 2014e-SUBMISSION/e-ATTACHMENTS • Quarterly Summary List of Sales/Purchases (SLSP) by EFPS filers - FQ ending May 31, 2014• Attachment to e-Filed 1702 (if Applicable) – EFPS filers - FY ending Feb. 28, 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

For further information, visit the BIR Website at www.bir.gov.ph


JULY 20141 Tuesday – LAST DAY OFSUBMISSION• Consolidated Return of All Transactions based on the reconciled data of stockbrokers - June 16 – 30, 2014• Engagement Letters & Renewals or Subsequent Agreements for Financial Audit by Inde pendent CPAs - FY beginning Sept. 1, 20145 Saturday – LAST DAY OFSUBMISSION - Month of June 2014 • 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 2014 • 2000-Documentary Stamp Tax Declaration/Return• 2000-OT Documentary Stamp Tax Declaration/Return(One-Time Transactions)8 Tuesday – LAST DAY OFSUBMISSION - Month of June 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-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• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number10 Thursday – LAST DAY OFSUBMISSION - Month of June 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• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number• Importer’s Notarized Liquidation Statement together with the required applicable attach ments - May – June 2014e-FILING/FILING & e-PAYMENT/REMITTANCE - Month of June 2014 • 1600 together w/ the Monthly Alphalist of Payees (MAP)-EFPS & Manual filers• 1606 –EFPS & Manual filers • Withholding Tax Remittance Return/s with the Corresponding Tax Remittance Advice/s (TRAs)/ Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies \ (NGAs) – EFPS & Manual filersFILING & REMITTANCE• 1601C(and attachment, if Applicable) - Manual filerS - Month of June 2014 -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• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) –Manual filers - Month of June 2014• 1602 –Manual filers - Month of June 2014• 1603 – Manual filers - CQ ending June 30, 2014• 2200-M-Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals - Month of June 2014DISTRIBUTION - Month of June 2014 • 2307- Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax)• 2306 – Certificate of Final Tax Withheld at Source (VAT / Percentage Tax)11 Friday – LAST DAY OFe-FILING - Month of June 2014• 1601C & 1602 - EFPS filers under Group E• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - EFPS filers under Group E12 Saturday – LAST DAY OFe-FILING - Month of June 2014• 1601C & 1602 - EFPS filers under Group D• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - EFPS filers under Group D 13 Sunday- LAST DAY OF e-FILING - Month of June 2014• 1601C & 1602 - EFPS filers under Group C

13 Sunday- LAST DAY OF e-FILING - Month of June 2014• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) EFPS filers under Group C14 Monday - LAST DAY OFe-FILING - Month of June 2014• 1601C & 1602 - EFPS filers under Group B• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) EFPS filers under Group B15 Tuesday – LAST DAY OF REGISTRATION - FY ending June 30, 2014• 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, 2014• List of Medical Practitioners - CQ ending June 30, 2014• Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs - Month of June 2014• Summary List of blank OCTs/TCTs/CCTs issued to all RDs - Month of June 2014• 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, 2014e-SUBMISSION • Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributor/dealer/ vendor/supplier - TQ ending June 30, 2014PAYMENT• Individuals whose total income tax due exceeded P2,000 & who elected to pay in two (2) equal installments - (BIR Form 0605) - CY 2013FILING & PAYMENT • 1707A together with the applicable attachments by corporate taxpayers - FY ending March 31, 2014• 1704 together with the applicable attachments - FY ending June 30, 2013• 2200M Excise Tax Return for Mineral Products - CQ ending June 30, 2014• 1702 by corporations, partnerships and other non-individual taxpayer together with the required applicable attachments * –Manual filers - FY ending March 31, 2014e-FILING & e-PAYMENT/REMITTANCE • 1603 EFPS filers - CQ ending June 30, 2014e-FILING - Month of June 2014 • 1601C & 1602 - EFPS filers under Group A • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - EFPS filers under Group Ae-PAYMENT - Month of June 2014 • 1601C,1601E,1601F & 1602 - EFPS filers 16 Wednesday - LAST DAY OF SUBMISSION - July 01–15, 2014• Consolidated Return of All Transactions based on Reconciled Data of Stockbrokers 20 Sunday- LAST DAY OFSUBMISSION - CQ ending June 30, 2014• Quarterly Information on OCWs or OFWs Remittances which are Exempt from DST to be furnished by the local banks and non-bank money transfer agentse-SUBMISSION - Month of June 2014• Monthly Report of Printer e-FILING/FILING & e-PAYMENT/PAYMENT - TQ ending June 30, 2014• 2551Q – For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes – EFPS & Manual filers FILING & PAYMENT - Month of June 2014 • 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Pay ments Subjected to W/holding Tax (SAWT) if applicable – Manual filersDISTRIBUTION - TQ ending June 30, 2014• 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 Monday- LAST DAY OF e-FILING - Month of June 2014 • 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 Tuesday- LAST DAY OF e-FILING - Month of June 2014 • 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 D23 Wednesday - LAST DAY OF e-FILING - Month of June 2014 • 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 Thursday - LAST DAY OF e-FILING - Month of June 2014 • 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 B25 Friday – LAST DAY OFSUBMISSION - TQ ending June 30, 2014• Quarterly Summary List of Sales/Purchases by a VAT Registered Taxpayer – NL Taxpayers • 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, 2014• 2550Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – EFPS & Manual filers e-FILING - Month of June 2014• 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 2014 • 2550M & 2551M –EFPS filers 30 Wednesday – LAST DAY OFREGISTRATION - FY ending June 30, 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 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, 2014• 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, 2014• Attachment to e-Filed 1702 (if Applicable) – EFPS filers - FY ending March 31, 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 • Attachment to e-Filed 1601C (if applicable) - EFPS filers - Month of June 2014 - 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 Sectore-FILING/FILING & e-PAYMENT/PAYMENT - FQ ending May 31, 2014• 1702Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- EFPS & Manual filers31 Thursday – LAST DAY OFSUBMISSION• Sworn statement by every lessee, concessionaire, owner or operator of mines & quarry, processor of minerals, producer or manufacturer of mineral products - 1st Semester of 2014• Tenants profile including the following documents: - As of June 30, 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 Statemente-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 2014

Allowable Exemptions:Personal Exemption allowed for Individuals (single/head

of the family/married) is PhP50,000 (beginning 2009)Additional Exemption for each qualified dependent child

not exceeding four (4) PhP25,000

(RA 9504 as implemented by RR 10-2008)


AUGUST 20141 Friday – LAST DAY OFSUBMISSION• Consolidated Return of All Transactions based on Reconciled Data of Stock brokers - July 16-31, 2014• Engagement Letters & Renewals or Subsequent Agreements for Financial Audit by Independent CPAs - FY beginning Oct. 1, 20145 Tuesday – LAST DAY OFSUBMISSION - Month of July 2014 • 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 2014 • 2000 Documentary Stamp Tax Declaration/Return• 2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions)8 Friday – LAST DAY OFSUBMISSION - Month of July 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-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• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number10 Sunday – LAST DAY OFSUBMISSION - Month of July 2014• Transcript sheet 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• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd numbere-FILING/FILING & e-PAYMENT/REMITTANCE - Month of July 2014• 1600 together w/ the Monthly Alphalist of Payees (MAP) –EFPS & Manual filers• 1606 –EFPS & Manual Filerse-FILING/FILING & e-PAYMENT/REMITTANCE - Month of July 2014• Withholding Tax Remittance Return/s with the corresponding Tax Remit tance Advice/s (TRAs)/ Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies (NGAs) – EFPS & Manual filersFILING & REMITTANCE - Month of July 2014• 1601C & 1602 - Manual filers• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) – Manual filers• 2200M-Excise Tax Return for the amount of Excise Taxes collected from pay ment made to sellers of metallic mineralsDISTRIBUTION - Month of July 2014• 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 July 2014• 1601C & 1602 - EFPS filers under Group E• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - EFPS filers under Group E12 Tuesday – LAST DAY OFe-FILING - Month of July 2014• 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 OFe-FILING - Month of July 2014• 1601C & 1602 - EFPS filers under Group C • 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - EFPS filers under Group C14 Thursday – LAST DAY OFe-FILING - Month of July 2014• 1601C & 1602 - EFPS filers under Group B• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) - EFPS filers under Group B15 Friday – LAST DAY OFREGISTRATION - FY ending July 31, 2014 • 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 2014• Monthly Summary Report/Schedule of Transfers of Titled and Untitled Proper ties by City or Municipal Assessors, RDs and LRAs • Summary List of blank OCTs/TCTs/CCTs issued to all RDse-SUBMISSION - FQ ending July 31, 2014• Quarterly Summary List of Machines (CRM-POS) Sold by all machine distribu tor/dealer/vendor/supplier e-FILING/FILING & e-PAYMENT/PAYMENT • 1701Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable –EFPS & Manual filers - CQ ending June 30, 2014• 1704 together with the applicable attachments - FY ending July 31, 2013e-FILING - Month of July 2014• 1601C & 1602 - EFPS filers under Group A• 1601E & 1601Ftogether w/ the Monthly Alphalist of Payees (MAP) - EFPS filers under Group

January - FFCCCII 菲華商聯總會 Federation of ... · • 2200-M-Excise Tax Return for the...

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Transcript of January - FFCCCII 菲華商聯總會 Federation of ... · • 2200-M-Excise Tax Return for the...