BIR 2002 Tax Calendar

BIR 2002 TAX CALENDAR JANUARY 2002 2 Wednesday Last Day of Submission of the Inventory List by a taxpayer whose fiscal year ends November 30, 2001 Last Day of Filing of Engagement Letters and Renewals or Subsequent Agreements thereon by independent Certified Public Accountants (CPAs) whose clients fiscal year begins March 1, 2002 Start of Payment of the Annual Registration Fee by a taxpayer subject to Value-Added Tax (VAT), Non-VAT and other Percentage Taxes for taxable year 2002 (Form No. 0605) Start of Filing of the Annual Income Tax Return For Individuals Earning Compensation Income Including Non-Business/Non-Profession Related Income & Annual Income Tax Return For Self-Employed Individuals, Estates and Trusts Including Those with both Business and Compensation Income and payment of tax due for taxable year 2001 (Form No. 1700, 1701 & 1701 AIF) Start of Filing of the Annual Income Tax Return For Corporations and Partnerships together with the applicable attachments and payment of tax due for taxable year ending December, 2001 , including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships and ECOZONE registered enterprises (Form Nos. 1702 & 1702 AIF) Start of Submission of the Bound/Loose-Leaf Books of Accounts and other computer-generated Accounting Records such as Receipts & Invoices by a taxpayer whose taxable year ends December 31, 2001 7 Monday Last Day of Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of December, 2001 (Form No. 2000) Last Day of Distribution of the Certificate of Creditable Tax Withheld at Source on Government Money Payments Value Added Tax (VAT) and Other Percentage Tax to all applicable income recipients for the month of December, 2001 (Form No. 2307) Last Day of Submission of Transcript sheets for the month of December, 2001, of BIR Form No. 2.08-ORB used in distilled spirits (A-1) (Form No. 2.08A) BIR Form No. 2.08-ORB used in distilled spirits (single account for small distilleries) (Form No. 2.08A) BIR Form No. 2.11-ORB used for crude spirits (single account for small distilleries) (Form No. 2.12) BIR Form No. 2.14-ORB used for rectified spirits (for alcohol plant/manufacturers) (Form No. 2.15) BIR Form No. 2.17-ORB used by compounders of liquors (Form No. 2.18) BIR Form No. 2.17A-ORB used in imitation wines A7-A (Form No. 2.18A) BIR Form No. 2.20-ORB used by Alcohol Plants/Rectifiers in Sales Account [also the ORB used in Compound Sales Account (for compounders)] (Form No. 2.21) BIR Form No. 2.36-ORB for repackers of distilled spirits and wines (Form No. 2.37) BIR Form No. 2.68-ORB used by denaturer for denatured alcohol (Form No. 2.68A) BIR Form No. 2.69-ORB used by manufacturer of denatured alcohol (Form No. 2.69A) BIR Form No. 2.69A-19-ORB used by denaturer of alcohol for motive power (Form No. 2.69-a A-19) BIR Form No. 2.70-ORB used by repackers of denatured alcohol (Form No. 2.70a) Last Day of Submission of Brewers or Importers Sworn Statement of the volume of sales of each particular brand of fermented liquor for the three (3) month period from October to December, 2001 TCDHIc Last Day of Submission of Manufacturers and Importers Sworn Statement of the volume of sales of each particular brand of cigars and/or cigarettes sold for the three (3) month period from October to December, 2001 8 Tuesday Last day of Submission of Transcript sheets for the month of December 2001, of BIR Form No. 2.43-ORB used in fermented liquors (for breweries) (Form No. 2.44) BIR Form No. 2.61-ORB used on oil manufacturing operations (Form No. 2.61T) BIR Form No. 2.83-ORB used by manufacturer of lubricating oil (for blended manufactured lube oil) (Form No. 2.83A) BIR Form No. 31.01-record of raw materials for manufacturers of any class of tobacco products (L7) (Form No. 31.02) BIR Form No. 31.09-ORB, A-3 for manufacturer of chewing and smoking tobacco (Form No. 31.10) BIR Form No. 31.18-ORB used by manufacturer of cigars (Form No. 31.19) BIR Form No. 31.27-ORB used in manufacturing and removal of cigarettes (Form No. 31.28) BIR Form No. 31.46-Auxiliary Register Book (L-71/2) (Form No. 31.47) BIR Form No. 31.46-ORB used in leaf tobacco received and removed (Form No. 31.47) Last Day of Submission of Transcript sheets of ORB-used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of December, 2001 10 Thursday Last Day of Submission of Transcript sheets of BIR Form No. 38.01-ORB used in cigarette paper for the month of December, 2001 (Form No. 38.02) Last Day of Submission of Transcript sheets of BIR Form No. 2222-ORB used in mineral products for the month of December, 2001(Form No. 2223) Last Day of Filing of the National Government Agencies (NGAs) of Withholding Tax Remittance Returns with the corresponding Tax Remittance Advice (TRA) at the concerned Revenue District Office for the month of December, 2001 Last Day of Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld and remittance of taxes withheld by a taxpayer, whether classified as large taxpayer or not for the month of December, 2001 together with the Alphabetical List of Payees (Form No. 1600 ) Last Day of Filing of the Monthly Percentage Tax Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of December, 2001 (Form No. 2551M) 15 Tuesday Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation, Creditable Income Taxes Withheld (Expanded) and Final Income Taxes Withheld and remittance of taxes withheld by withholding agents, whether classified as large taxpayer or not for the month of December, 2001 (Form Nos. 1601C, 1601E & 1601F) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by withholding agents, whether classified as large taxpayer or not for the month of December, 2001 (Form No. 1602) Last Day of Filing of the Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) and remittance of taxes withheld by withholding agents, whether classified as large taxpayer or not for the month of December, 2001 (Form No. 1606) Last Day of Filing of the Annual Income Tax Return For Corporations and Partnerships together with the applicable attachments and payment of tax due for fiscal year ending September 30, 2001, including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships and ECOZONE registered enterprises (Form Nos. 1702 & 1702 AIF) Last Day of Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange and payment of tax due by a corporate seller whose fiscal year ends September 30, 2001 (Form No. 1707A) Last Day of Filing of the Excise Tax Return on Under Bond Removals of Locally Produced or Extracted Metallic Minerals or Mineral Products and payment of tax due by a Lessee, Owner or Operator of the Mining Claim for the fourth calendar quarter of 2001 (Form No. 2200M) Last Day of Submission of Manufacturers or Producers or Importers Sworn Statement (for Qualified Jewelry Enterprises) on Products Manufactured, Produced or Imported for the last semester of 2001 Last Day of Submission of the Bound/Loose-Leaf, Books of Accounts, and other computer-generated Accounting Records such as Receipts & Invoices by a taxpayer whose taxable year ends December 31, 2001 21 Monday Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of December, 2001 (Form Nos. 1601C & 1601E) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of December, 2001 (Form No. 1602) Last Day of Distribution of the Certificate of Creditable Tax Withheld At Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends December 31, 2001 (Form No. 2307) Last Day of Filing of the Quarterly Percentage Tax Return (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) by an overseas dispatch, message or conversation originating from the Philippines & for amusement tax and payment of tax due for taxable quarter ending December 31, 2001 (Form No. 2551) 25 Friday Last Day for the Employer to Refund Excess Taxes Withheld as a result of the Year-End Adjustment for the taxable year 2001 Last Day of Filing of the Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other Than Rank and File and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for calendar quarter ending December 31, 2001 (Form No. 1603) Last Day of Filing of the Quarterly Value-Added Tax Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for taxable quarter ending December 31, 2001 (Form No. 2550Q) 29 Tuesday Last Day of Filing of the Quarterly Income Tax Return For Corporations and Partnerships and payment of tax due for the quarter ending November 30, 2001 where such taxpayers fiscal year ends as follows: (Form No. 1702Q) February 28, 2002 - Third Quarter May 31, 2002 - Second Quarter August 31, 2002 - First Quarter 30 Wednesday Last Day of Submission of the Inventory List by a taxpayer whose taxable year ends December 31, 2001 31 Thursday Last Day of Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins February 1, 2002 Last Day of Payment of the Annual Registration Fee by a taxpayer subject to Value-Added Tax (VAT), Non-VAT and other Percentage Tax for the taxable year 2002 (Form No. 0605) Last Day of Submission of the List of Regular Supplier of Goods by the Identified Top 5,000 Corporations for the last Semester of 2001 Last Day of Filing of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes by a Withholding Agent together with the Alphabetical List of Employees/Payees from whom taxes were withheld during the taxable year 2001 , including the Alphabetical List of Employees/payees whose income payments are exempt from withholding during the taxable year 2001 (Form No. 1604CF) Last Day of Distribution of the Certificate of Income Payment NOT Subject to Withholding Tax (Excluding Compensation Income) to all applicable income recipients for taxable year 2001 (Form No. 2304) Last Day of Distribution of the Certificate of Final Income Tax Withheld to all income recipients for taxable year 2001 (Form No. 2306) Last Day of Distribution of Employers Certificate of Compensation Payment/Tax Withheld (For Compensation Payment With or Without Tax Withheld) to all applicable income recipients for taxable year 2001 (Form No. 2316). Last Day of Submission of the Summary Lists of Sales/Purchases containing the names of Buyers/Suppliers by a Value Added Tax (VAT) registered taxpayer for taxable quarter ending December 31, 2001 IAaCST Last Day of Submission of Sworn Statement by every lessee, concessionaire, owner or operator of mines or quarry, processor of minerals, producer or manufacturer of mineral products Last Day of Submission of Automobile Manufacturers/Assemblers or Importers Sworn Statement FEBRUARY 2002 1 Friday Last Day of Filing of Engagement Letters and Renewals or Subsequent Agreements thereon by independent Certified Public Accountants (CPAs) whose client's fiscal year begins April 1, 2002 5 Tuesday Last Day of Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of January, 2002 (Form No. 2000) Last Day of Distribution of the Certificate of Creditable Tax Withheld at Source on Government Money Payments Value Added Tax (VAT) & Other Percentage Tax to all applicable income recipients for the month of January, 2002 (Form No. 2307) Last Day of Submission of Transcript sheets for the month of January, 2002, of BIR Form No. 2.08-ORB used in distilled spirits (A-1) (Form No. 2.08A) BIR Form No. 2.08-ORB used in distilled spirits (single account for small distilleries) (Form No. 2.08A) BIR Form No. 2.11-ORB used for crude spirits (single account for small distilleries) (Form No. 2.12) BIR Form No. 2.14-ORB used for rectified spirits (for alcohol plant/manufacturers) (Form No. 2.15) BIR Form No. 2.17-ORB used by compounders of liquors (Form No. 2.18) BIR Form No. 2.17A-ORB used in imitation wines A7-A (Form No. 2.18A) BIR Form No. 2.20-ORB used by Alcohol Plants/Rectifiers in Sales Account [also the ORB used in Compound Sales Account (for compounders)] (Form No. 2.21) BIR Form No. 2.36-ORB for repackers of distilled spirits and wines (Form No. 2.37) BIR Form No. 2.68-ORB used by denaturer for denatured alcohol (Form No. 2.68A) BIR Form No. 2.69-ORB used by manufacturer of denatured alcohol (Form No. 2.69A) BIR Form No. 2.69A-19-ORB used by denaturer of alcohol for motive power (Form No. 2.69-a A-19) BIR Form No. 2.70-ORB used by repackers of denatured alcohol (Form No. 2.70a) Last Day of Submission of Brewers' or Importers' Sworn Statement of the volume of sales of each particular brand of fermented liquor for the three (3) month period from November, 2001 to January, 2002 Last Day of Submission of Manufacturers' and Importers' Sworn Statement of the volume of sales of each particular brand of cigars and/or cigarettes sold for the three (3) month period from November, 2001 to January, 2002 8 Friday Last Day of Submission of Transcript sheets for the month of January, 2002, of BIR Form No. 2.43-ORB used in fermented liquors (for breweries) (Form No. 2.44) ISHaTA BIR Form No. 2.61-ORB used on oil manufacturing (Form No. 2.61T) BIR Form No. 2.83-ORB used by manufacturer of lubricating oil (for blended manufactured lube oil) (Form No. 2.83A) BIR Form No. 31.01-record of raw materials for manufacturers of any class of tobacco products (L7) (Form No. 31.02) BIR Form No. 31.09-ORB, A-3 for manufacturer of chewing and smoking tobacco (Form No. 31.10) BIR Form No. 31.18-ORB used by manufacturer of cigars (Form No. 31.19) BIR Form No. 31.27-ORB used in manufacturing and removal of cigarettes (Form No. 31.28) BIR Form No. 31.46-Auxiliary Register Book (L-71/2) (Form No. 31.47) BIR Form No. 31.46-ORB used in leaf tobacco received and removed (Form No. 31.47) Last Day of Submission of Transcript sheets of ORB-used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of January, 2002 11 Monday Last Day of Submission of Transcript sheets of BIR Form No. 38.01-ORB used in cigarette paper for the month of January, 2002 (Form No. 38.02) Last Day of Submission of Transcript sheets of BIR Form No. 2222-ORB used in mineral products for the month of January, 2002 (Form No. 2223) Last Day of Filing for National Government Agencies (NGAs) to file the Withholding Tax Remittance Returns with the corresponding Tax Remittance Advice (TRA) at the concerned Revenue District Office for the month of January, 2002 Last Day of Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld and remittance of taxes withheld by a taxpayer, whether classified as large taxpayer or not for the month of January, 2002 together with the Alphabetical List of Payees (Form No. 1600) Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation, Creditable Income Taxes Withheld (Expanded) and Final Income Taxes Withheld and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of January, 2002 (Form Nos. 1601C, 1601E & 1601F) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of January, 2002 (Form No. 1602) Last Day of Filing of the Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of January, 2002 (Form No. 1606) Last Day of Filing of the Monthly Value-Added Tax Declaration and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of January, 2002 (Form No. 2550M) Last Day of Filing of the Monthly Percentage Tax Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of January, 2002 (Form No. 2551M) 15 Friday Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of January, 2002 (Form Nos. 1601C & 1601E) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of January, 2002 (Form No. 1602) Last Day of Filing of the Annual Income Tax Return For Corporations and Partnerships together with the applicable attachments and payment of tax due for fiscal year ending October 31, 2001 , including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships and ECOZONE registered enterprises (Form Nos. 1702 & 1702 AIF) Last Day of Filing of Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange and payment of tax due by a corporate seller whose fiscal year ends October 31, 2001 (Form No. 1707A) Last Day of Filing of the Monthly Value-Added Tax Declaration and payment of tax due by a taxpayer, whether classified as large taxpayer or not who availed of the EFPS, for the month of January, 2002 (Form No. 2550M) Last Day of Submission of the Bound/Loose-Leaf, Books of Accounts and other computer-generated Accounting Record such as Receipts & Invoices by a taxpayer whose fiscal year ends January 31, 2002 20 Wednesday Last Day of Distribution of the Certificate of Creditable Taxes Withheld at Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends January 31, 2002 (Form No. 2307) Last Day of Filing of the Quarterly Percentage Tax Return (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) by an overseas dispatch, message or conversation originating from the Philippines & for amusement tax and payment of tax due for taxable quarter ending January 31, 2002 (Form No. 2551) 28 Thursday Last Day of Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins March 1, 2002 SIacTE MARCH 2002 1 Friday Last Day of Filing the Quarterly Income Tax Return For Corporations and Partnerships and payment of tax due for the quarter ending December 31, 2001 where such taxpayer's fiscal year ends as follows: (Form No. 1702Q) March 31, 2002 - Third Quarter June 30, 2002 - Second Quarter September 30, 2002 - First Quarter Last Day of Filing of the Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax together with the Alphabetical List of Payees for taxable year 2001 (Form No. 1604E) Last Day of Filing of Engagement Letters and Renewals or Subsequent Agreements thereon by independent Certified Public Accountants (CPAs) whose client's fiscal year begins May 1, 2002 4 Monday Last Day of Submission of the Inventory List by a taxpayer whose fiscal year ends January 31, 2002 5 Tuesday Last Day of Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of February, 2002 (Form No. 2000) Last Day of Distribution of the Certificate of Creditable Tax Withheld At Source on Government Money Payments Value Added Tax (VAT) & Other Percentage Tax to all applicable income recipients for the month of February, 2002 (Form No. 2307) Last Day of Submission of Transcript sheets for the month of February, 2002 , of BIR Form No. 2.08-ORB used in distilled spirits (A-1) (Form No. 2.08A) BIR Form No. 2.08-ORB used in distilled spirits (single account for small distilleries) (Form No. 2.08A) BIR Form No. 2.11-ORB used for crude spirits (single account for small distilleries) (Form No. 2.12) BIR Form No. 2.14-ORB used for rectified spirits (for alcohol plant/manufacturers) (Form No. 2.15) BIR Form No. 2.17-ORB used by compounders of liquors (Form No. 2.18) BIR Form No. 2.17a-ORB used in imitation wines A7-A (Form No. 2.18A) BIR Form No. 2.20-ORB used by Alcohol Plants/Rectifiers in Sales Account [also the ORB used in Compound Sales Account (for compounders)] (Form No. 2.21) BIR Form No. 2.36-ORB for repackers of distilled spirits and wines (Form No. 2.37) BIR Form No. 2.68-ORB used by denaturer for denatured alcohol (Form No. 2.68A) BIR Form No. 2.69-ORB used by manufacturer of denatured alcohol (Form No. 2.69A) BIR Form No. 2.69A-19-ORB used by denaturer of alcohol for motive power (Form No. 2.69-a A-19) BIR Form No. 2.70-ORB used by repackers of denatured alcohol (Form No. 2.70a) Last Day of Submission of Brewers' or Importers' Sworn Statement of the volume of sales of each particular brand of fermented liquor for the three (3) month period from December, 2001 to February, 2002 Last Day of Submission of Manufacturers' and Importers' Sworn Statement of the volume of sales of each particular brand of cigars and/or cigarettes sold for the three (3) month period from December, 2001 to February, 2002 8 Friday Last Day of Submission of Transcript sheets for the month of February, 2002, of BIR Form No. 2.43-ORB used in fermented liquors (for breweries) (Form No. 2.44) BIR Form No. 2.61-ORB used on oil manufacturing operations (Form No. 2.61T) BIR Form No. 2.83-ORB used by manufacturer of lubricating oil (for blended manufactured lube oil) (Form No. 2.83A) BIR Form No. 31.01-record of raw materials for manufacturers of any class of tobacco products (L7) (Form No. 31.02) BIR Form No. 31.09-ORB, A-3 for manufacturer of chewing and smoking tobacco (Form No. 31.10) IAETDc BIR Form No. 31.18-ORB used by manufacturer of cigars (Form No. 31.19) BIR Form No. 31.27-ORB used in manufacturing and removal of cigarettes (Form No. 31.28) BIR Form No. 31.46-Auxiliary Register Book (L-71/2) (Form No. 31.47) BIR Form No. 31.46-ORB used in leaf tobacco received and removed (Form No. 31.47) Last Day of Submission of Transcript sheets of ORB-used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of February, 2002 11 Monday Last Day of Submission of Transcript sheets of BIR Form No. 38.01-ORB used in cigarette paper for the month of February, 2002 (Form No. 38.02) Last Day of Submission of Transcript sheets of BIR Form No. 2222-ORB used in mineral products for the month of February, 2002 (Form No. 2223) Last Day of Filing for National Government Agencies (NGAs) to file the Withholding Tax Remittance Returns with the corresponding Tax Remittance Advice (TRA) at the concerned Revenue District Office for the month of February, 2002 Last Day of Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld and remittance of taxes withheld by a taxpayer, whether classified as large taxpayer or not for the month of February, 2002 together with the Alphabetical List of Payees (Form No. 1600) Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation, Creditable Income Taxes Withheld (Expanded) and Final Income Taxes Withheld and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of February, 2002 (Form Nos. 1601C, 1601E & 1601F) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of February, 2002 (Form No. 1602) Last Day of Filing of the Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of February, 2002 (Form No. 1606) Last Day of Filing of the Monthly Value-Added Tax Declaration and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of February, 2002 (Form No. 2550M) Last Day of Filing of the Monthly Percentage Tax Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of February, 2002 (Form No. 2551M) 15 Friday Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of February, 2002 (Form Nos. 1601C & 1601E) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of February, 2002 (Form No. 1602) Last Day of Filing of the Annual Income Tax Return For Corporations and Partnerships together with the applicable attachments and payment of tax due for fiscal year ending November 30, 2001 , including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships and ECOZONE registered enterprises (Form Nos. 1702 & 1702 AIF) Last Day of Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange and payment of tax due by a corporate seller whose fiscal year ends November 30, 2001 (Form No. 1707A) Last Day of Filing of the Monthly Value-Added Tax Declaration and payment of tax due by a taxpayer, whether classified as large taxpayer or not who availed of the EFPS, for the month of February, 2002 (Form No. 2550M) Last Day of Submission of the Bound/Loose-Leaf, Books of Accounts and other computer-generated Accounting Record such as Receipts & Invoices by a taxpayer whose fiscal year ends February 28, 2002 20 Wednesday Last Day of Distribution of the Certificate of Creditable Taxes Withheld At Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends February, 2002 (Form No. 2307) Last Day of Filing of the Quarterly Percentage Tax Return (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Exchange and Percentage Tax Payable Under Special Laws) by an overseas dispatch, message or conversation originating from the Philippines & for amusement tax and payment of tax due for taxable quarter ending February 28, 2002 (Form No. 2551) 29 Friday Last Day of Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins April 1, 2002 CaESTA APRIL 2002 1 Monday Last Day of Submission of the Inventory List by a taxpayer whose fiscal year ends February 28, 2002 Last Day of Filing of the Quarterly Income Tax Return For Corporations and Partnerships and payment of tax due for the quarter ending January 31, 2002 and where such taxpayer's fiscal year ends as follows: (Form No. 1702Q) April 30, 2002 - Third Quarter July 31, 2002 - Second Quarter October 31, 2002 - First Quarter Last Day of Filing of Engagement Letters and Renewals or Subsequent Agreements thereon by independent Certified Public Accountants (CPAs) whose client's fiscal year begins June 1, 2002 5 Friday Last Day of Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of March, 2002 (Form No. 2000) Last Day of Distribution of the Certificate of Creditable Tax Withheld At Source on Government Money Payments Value Added Tax (VAT) & Other Percentage Tax to all applicable income recipients for the month of March, 2002 (Form No. 2307) Last Day of Submission of Transcript sheets for the month of March, 2002, of BIR Form No. 2.08-ORB used in distilled spirits (A-1) (Form No. 2.08A) BIR Form No. 2.08-ORB used in distilled spirits (single account for small distilleries) (Form No. 2.08A) BIR Form No. 2.11-ORB used for crude spirits (single account for small distilleries) (Form No. 2.12) BIR Form No. 2.14-ORB used for rectified spirits (for alcohol plant/manufacturers) (Form No. 2.15) BIR Form No. 2.17-ORB used by compounders of liquors (Form No. 2.18) BIR Form No. 2.17A-ORB used in imitation wines A7-A (Form No. 2.18A) BIR Form No. 2.20-ORB used by Alcohol Plants/Rectifiers in Sales Account [also the ORB used in Compound Sales Account (for compounders)] (Form No. 2.21) BIR Form No. 2.36-ORB for repackers of distilled spirits and wines (Form No. 2.37) BIR Form No. 2.68-ORB used by denaturer for denatured alcohol (Form No. 2.68A) BIR Form No. 2.69-ORB used by manufacturer of denatured alcohol (Form No. 2.69A) BIR Form No. 2.69A-19-ORB used by denaturer of alcohol for motive power (Form No. 2.69-a A-19) BIR Form No. 2.70-ORB used by repackers of denatured alcohol (Form No. 2.70a) Last Day of Submission of Brewers' or Importers' Sworn Statement of the volume of sales of each particular brand of fermented liquor for the three (3) month period from January to March, 2002 Last Day of Submission of Manufacturers' and Importers' Sworn Statement of the volume of sales of each particular brand of cigars and/or cigarettes sold for the three (3) month period from January to March, 2002 8 Monday Last Day of Submission of Transcript sheets for the month of March, 2002, of BIR Form No. 2.43-ORB used in fermented liquors (for breweries) (Form No. 2.44) BIR Form No. 2.61-ORB used on oil manufacturing operations (Form No. 2.61T) BIR Form No. 2.83-ORB used by manufacturer of lubricating oil (for blended manufactured lube oil) (Form No. 2.83A) BIR Form No. 31.01-record of raw materials for manufacturers of any class of tobacco products (L7) (Form No. 31.02) BIR Form No. 31.09-ORB, A-3 for manufacturer of chewing and smoking tobacco (Form No. 31.10) BIR Form No. 31.18-ORB used by manufacturer of cigars (Form No. 31.19) AcTHCE BIR Form No. 31.27-ORB used in manufacturing and removal of cigarettes (Form No. 31.28) BIR Form No. 31.46-Auxiliary Register Book (L-71/2) (Form No. 31.47) BIR Form No. 31.46-ORB used in leaf tobacco received and removed (Form No. 31.47) Last Day of Submission of Transcript sheets of ORB-used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of March, 2002 10 Wednesday Last Day of Submission of Transcript sheets of BIR Form No. 38.01-ORB used in cigarette paper for the month of March, 2002 (Form No. 38.02) Last Day of Submission of Transcript sheets of BIR Form No. 2222-ORB used in mineral products for the month of March, 2002 (Form No. 2223) Last Day for National Government Agencies (NGAs) to file the Withholding Tax Remittance Returns with the corresponding Tax Remittance Advice (TRA) at the concerned Revenue District Office for the month of March, 2002 Last Day of Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld and remittance of taxes withheld by a taxpayer, whether classified as large taxpayer or not for the month of March, 2002 together with the Alphabetical List of Payees (Form No. 1600) Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation, Creditable Income Taxes Withheld (Expanded) and Final Income Taxes Withheld and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of March, 2002 (Form Nos. 1601C, 1601E & 1601F) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of March, 2002 (Form No. 1602) Last Day of Filing of the Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of March, 2002 (Form No. 1606) Last Day of Filing of the Monthly Percentage Tax Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of March, 2002 (Form No. 2551M) 15 Monday Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of March, 2002 (Form Nos. 1601C & 1601E) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of March, 2002 (Form No. 1602) Last Day of Filing of the Annual Income Tax Return For Individuals Earning Compensation Income Including Non-Business/Non-Profession Related Income & Annual Income Tax Return For Self-Employed Individuals, Estates and Trusts Including Those with both Business and Compensation Income and payment of tax due for the taxable year 2001 (Form Nos. 1700, 1701 & 1701 AIF) Last Day of Filing of the Quarterly Income Tax Return For Self-Employed Individuals, Estates and Trusts, Including Those with both Business and Compensation Income and payment of tax due for taxable quarter ends March 31, 2002 (Form No. 1701Q) Last Day of Filing of the Annual Income Tax Return For Corporations & Partnerships together with the applicable attachments and payment of tax due for taxable year ending December 31, 2001 including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships and ECOZONE registered enterprises (Form Nos. 1702 & 1702 AIF) Last Day of Submission of the Annual Information Return together with the duly audited Financial Statements of contractors involved in transactions covered by the Socialized Housing Program by All Government Units/Agencies and the Private Sector, including Project Contractors participating in the Socialized Housing and the Community Mortgage Program where the taxable year of such contractors ends December 31, 2001 (Form Nos. 1702 & 1702 AIF) Last Day of Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange and payment of tax due by a corporate seller whose taxable year ends December 31, 2001 (Form No. 1707A) Last Day of Filing of the Excise Tax Return on Under Bond Removals of Locally Produced or Extracted Metallic Minerals or Mineral Products and the payment of tax due by a Lessee, Owner or Operator of the Mining Claim for the first calendar quarter of 2002 (Form No. 2200M) Last Day of Submission of the Bound/Loose-Leaf, Books of Accounts and other computer-generated Accounting Record such as Receipts & Invoices by a taxpayer whose fiscal year ends March 31, 2002 22 Monday Last Day of Distribution of the Certificate of Creditable Taxes Withheld At Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends March 31, 2002 (Form No. 2307) Last Day of Filing of the Quarterly Percentage Tax Return (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange, and Percentage Tax Payable Under Special Laws) by an overseas dispatch, message or conversation originating from the Philippines & for amusement tax and payment of tax due for taxable quarter ending March 31, 2002 (Form No. 2551) 25 Thursday Last Day of Filing of the Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other Than Rank and File and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for calendar quarter ending March 31, 2002 (Form No. 1603) Last Day of Filing of the Quarterly Value Added Tax Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for taxable quarter ending March 31, 2002 (Form No. 2550Q) 29 Monday Last Day of Filing of the Quarterly Income Tax Return For Corporations and Partnerships and payment of tax due for the quarter ending February 28, 2002 where such taxpayer's fiscal year ends as follows: (Form No. 1702Q) May 31, 2002 - Third Quarter August 31, 2002 - Second Quarter November 30, 2002 - First Quarter 30 Tuesday Last Day of Submission of the Summary Lists of Sales/Purchases containing the names of buyers/suppliers by a Value Added Tax (VAT) registered taxpayer whose taxable quarter ends March 31, 2002 Last Day of Submission of the Inventory List by a taxpayer whose fiscal year ends March 31, 2002 aEHAIS Last Day of Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins May 1, 2002 MAY 2002 2 Thursday Last Day of Filing of Engagement Letters and Renewals or Subsequent Agreements thereon by independent Certified Public Accountants (CPAs) whose client's fiscal year begins July 1, 2002 6 Monday Last Day of Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer whether classified as large taxpayer or not for the month of April, 2002 (Form No. 2000) Last Day of Distribution of the Certificate of Creditable Tax Withheld at Source on Government Money Payments Value Added Tax (VAT) & Other Percentage Tax to all applicable income recipients for the month of April, 2002 (Form No. 2307) Last Day of Submission of Transcript sheets for the month of April, 2002, of BIR Form No. 2.08-ORB used in distilled spirits (A-1) (Form No. 2.08A) BIR Form No. 2.08-ORB used in distilled spirits (single account for small distilleries) (Form No. 2.08A) BIR Form No. 2.11-ORB used for crude spirits (single account for small distilleries) (Form No. 2.12) BIR Form No. 2.14-ORB used for rectified spirits (for alcohol plant/manufacturers) (Form No. 2.15) BIR Form No. 2.17-ORB used by compounders of liquors (Form No. 2.18) BIR Form No. 2.17A-ORB used in imitation wines A7-A (Form No. 2.18A) BIR Form No. 2.20-ORB used by Alcohol Plants/Rectifiers in Sales Account [also the ORB used in Compound Sales Account (for compounders)] (Form No. 2.21) BIR Form No. 2.36-ORB for repackers of distilled spirits and wines (Form No. 2.37) BIR Form No. 2.68-ORB used by denaturer for denatured alcohol (Form No. 2.68A) BIR Form No. 2.69-ORB used by manufacturer of denatured alcohol (Form No. 2.69A) BIR Form No. 2.69A-19-ORB used by denaturer of alcohol for motive power (Form No. 2.69-a A-19) BIR Form No. 2.70-ORB used by repackers of denatured alcohol (Form No. 2.70a) Last Day of Submission of Brewers' or Importers' Sworn Statement of the volume of sales of each particular brand of fermented liquor for the three (3) month period from February to April, 2002 Last Day of Submission of Manufacturers' and Importers' Sworn Statement of the volume of sales of each particular brand of cigars and/or cigarettes sold for the three (3) month period from February to April, 2002 cCHITA 8 Wednesday Last Day of Submission of Transcript sheets for the month of April, 2002, of BIR Form No. 2.43-ORB used in fermented liquors (for breweries) (Form No. 2.44) BIR Form No. 2.61-ORB used on oil manufacturing operations (Form No. 2.61T) BIR Form No. 2.83-ORB used by manufacturer of lubricating oil (for blended manufactured lube oil) (Form No. 2.83A) BIR Form No. 31.01-record of raw materials for manufacturers of any class of tobacco products (L7) (Form No. 31.02) BIR Form No. 31.09-ORB, A-3 for manufacturer of chewing and smoking tobacco (Form No. 31.10) BIR Form No. 31.18-ORB used by manufacturer of cigars (Form No. 31.19) BIR Form No. 31.27-ORB used in manufacturing and removal of cigarettes (Form No. 31.28) BIR Form No. 31.46-Auxiliary Register Book (L-71/2) (Form No. 31.47) BIR Form No. 31.46-ORB used in leaf tobacco received and removed (Form No. 31.47) Last Day of Submission of Transcript sheets of ORB-used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of April, 2002 10 Friday Last Day of Submission of Transcript sheets of BIR Form No. 38.01-ORB used in cigarette paper for the month of April, 2002 (Form No. 38.02) Last Day of Submission of Transcript sheets of BIR Form No. 2222-ORB used in mineral products for the month of April, 2002 (Form No. 2223) Last Day for National Government Agencies (NGAs) to file the Withholding Tax Remittance Returns with the corresponding Tax Remittance Advice (TRA) at the concerned Revenue District Office for the month of April, 2002 Last Day of Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld and remittance of taxes withheld by a taxpayer, whether classified as large taxpayer or not for the month of April, 2002 together with the Alphabetical List of Payees (Form No. 1600) Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation, Creditable Income Taxes Withheld (Expanded) and Final Income Taxes Withheld and remittance of tax by withholding agent, whether classified as large taxpayer or not for the month of April, 2002 (Form Nos. 1601C, 1601E & 1601F) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of April, 2002 (Form No. 1602) Last Day of Filing of the Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of April, 2002 (Form No. 1606) Last Day of Filing of the Monthly Value-Added Tax Declaration and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of April, 2002 (Form No. 2550M) Last Day of Filing of the Monthly Percentage Tax Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of April, 2002 (Form No. 2551M) 15 Wednesday Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of April, 2002 (Form Nos. 1601C & 1601E) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of April, 2002 (Form No. 1602) Last Day of Filing of the Annual Income Tax Return For Corporations and Partnerships together with the applicable attachments and payment of tax due for fiscal year ending January 31, 2002 , including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships and ECOZONE registered enterprises (Form Nos. 1702 & 1702 AIF) Last Day of Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through The Local Stock Exchange and payment of tax due by a corporate seller whose fiscal year ends January 31, 2002 (Form No. 1707A) Last Day of Filing of the Monthly Value-Added Tax Declaration and payment of tax due by a taxpayer, whether classified as large taxpayer or not who availed of the EFPS, for the month of April, 2002 (Form No. 2550M) Last Day of Submission of the Bound/Loose-Leaf, Books of Accounts and other computer-generated Accounting Record such as Receipts & Invoices by a taxpayer whose fiscal year ends April 30, 2002 20 Monday Last Day of Distribution of the Certificate of Creditable Tax Withheld At Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends April 30, 2002 (Form No. 2307) Last Day of Filing of the Quarterly Percentage Tax Return (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) by an overseas dispatch, message or conversation originating from the Philippines & for amusement tax and payment of tax due for taxable quarter ending April 30, 2002 (Form No. 2551) 30 Thursday Last Day of filing of the Quarterly Income Tax Return For Corporations and Partnerships and payment of tax due for the quarter ending March 31, 2002 and where such taxpayer's fiscal year ends as follows: (Form No. 1702Q) June 30, 2002 - Third Quarter September 30, 2002 - Second quarter December 31, 2002 - First Quarter Last Day of Submission of the Inventory List by a taxpayer whose fiscal year ends April 30, 2002 31 Friday Last Day of Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins June 1, 2002 JUNE 2002 3 Monday Last Day of Filing of Engagement Letters and Renewals or Subsequent Agreements thereon by independent Certified Public Accountants (CPAs) whose client's fiscal year begins August 1, 2002 5 Wednesday Last Day of Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of May, 2002 (Form No. 2000) Last Day of Distribution of the Certificate of Creditable Tax Withheld at Source on Government Money Payments Value Added Tax (VAT) & Other Percentage Tax to all applicable income recipients for the month of May, 2002 (Form No. 2307) Last Day of Submission of Transcript sheets for the month of May, 2002, of BIR Form No. 2.08-ORB used in distilled spirits (A-1) (Form No. 2.08A) BIR Form No. 2.08-ORB used in distilled spirits (single account for small distilleries) (Form No. 2.08A) BIR Form No. 2.11-ORB used for crude spirits (single account for small distilleries) (Form No. 2.12) BIR Form No. 2.14-ORB used for rectified spirits (for alcohol plant/manufacturers) (Form No. 2.15) BIR Form No. 2.17-ORB used by compounders of liquors (Form No. 2.18) BIR Form No. 2.17A-ORB used in imitation wines A7-A (Form No. 2.18A) BIR Form No. 2.20-ORB used by Alcohol Plants/Rectifiers in Sales Account [also the ORB used in Compound Sales Account (for compounders)] (Form No. 2.21) BIR Form No. 2.36-ORB for repackers of distilled spirits and wines (Form No. 2.37) BIR Form No. 2.68-ORB used by denaturer for denatured alcohol (Form No. 2.68A) BIR Form No. 2.69-ORB used by manufacturer of denatured alcohol (Form No. 2.69A) BIR Form No. 2.69A-19-ORB used by denaturer of alcohol for motive power (Form No. 2.69-a A-19) BIR Form No. 2.70-ORB used by repackers of denatured alcohol (Form No. 2.70a) Last Day of Submission of Brewers' or Importers' Sworn Statement of the volume of sales of each particular brand of fermented liquor for the three (3) month period from March to May, 2002 Last Day of Submission of Manufacturers' and Importers' Sworn Statement of the volume of sales of each particular brand of cigars and/or cigarettes sold for the three (3) month period from March to May, 2002 10 Monday Last Day of Submission of Transcript sheets for the month of May, 2002, of BIR Form No. 2.43-ORB used in fermented liquors (for breweries) (Form No. 2.44) BIR Form No. 2.61-ORB used on oil manufacturing operations (Form No. 2.61T) BIR Form No. 2.83-ORB used by manufacturer of lubricating oil (for blended manufactured lube oil) (Form No. 2.83A) BIR Form No. 31.01-record of raw materials for manufacturers of any class of tobacco products (L7) (Form No. 31.02) BIR Form No. 31.09-ORB, A-3 for manufacturer of chewing and smoking tobacco (Form No. 31.10) aHTEIA BIR Form No. 31.18-ORB used by manufacturer of cigars (Form No. 31.19) BIR Form No. 31.27-ORB used in manufacturing and removal of cigarettes (Form No. 31.28) BIR Form No. 31.46-Auxiliary Register Book (L-71/2) (Form No. 31.47) BIR Form No. 31.46-ORB used in leaf tobacco received and removed (Form No. 31.47) BIR Form No. 38.01-ORB used in cigarette paper (Form No. 38.02) Last Day of Submission of Transcript sheets of ORB-used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of May, 2002 Last Day of Submission of Transcript sheets of BIR Form No. 2222-ORB used in mineral products for the month of May, 2002 (Form No. 2223) Last Day for National Government Agencies (NGAs) to file the Withholding Tax Remittance Returns with the corresponding Tax Remittance Advice (TRA) at the concerned Revenue District Office for the month of May, 2002 Last Day of Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld and remittance of taxes withheld by a taxpayer, whether classified as large taxpayer or not for the month of May, 2002 together with the Alphabetical List of Payees (Form No. 1600) Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation, Creditable Income Taxes Withheld (Expanded) and Final Income Taxes Withheld and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of May, 2002 (Form Nos. 1601C, 1601E & 1601F) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of May, 2002 (Form No. 1602) Last Day of Filing of the Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of May, 2002 (Form No. 1606) Last Day of Filing of the Monthly Value-Added Tax Declaration and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of May, 2002 (Form No. 2550M) Last Day of Filing of the Monthly Percentage Tax Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of May, 2002 (Form No. 2551M) 17 Monday Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of May, 2002 (Form Nos. 1601C & 1601E) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of May, 2002 (Form No. 1602) Last Day of Filing of the Annual Income Tax Return For Corporations and Partnerships together with the applicable attachments and payment of tax due for fiscal year ending February 28, 2002 , including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships and ECOZONE registered enterprises (Form Nos. 1702 & 1702 AIF) Last Day of Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange and payment of tax due by a corporate seller whose fiscal year ends February 28, 2002 (Form No. 1707A) Last Day of Filing of the Monthly Value-Added Tax Declaration and payment of tax due by a taxpayer, whether classified as large taxpayer or not who availed of the EFPS, for the month of May, 2002 (Form No. 2550M) Last Day of Submission of the Bound/Loose-Leaf, Books of Accounts and other computer-generated Accounting Record such as Receipts & Invoices by a taxpayer whose fiscal year ends May 31, 2002 20 Thursday Last Day of Distribution of the Certificate of Creditable Taxes Withheld At Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends May 31, 2002 (Form No. 2307) Last Day of Filing of the Quarterly Percentage Tax Return (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) by an overseas dispatch, message or conversation originating from the Philippines & for amusement tax and payment of tax due for taxable quarter ending May 31, 2002 (Form No. 2551) 28 Friday Last Day of Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins July 1, 2002 AHTICD JULY 2002 1 Monday Last Day of Filing of Engagement Letters and Renewals or Subsequent Agreements thereon by independent Certified Public Accountants (CPAs) whose client's fiscal year begins September 1, 2002 Last Day of Submission of the Inventory List by a taxpayer whose fiscal year ends May 31, 2002 Last Day of filing of the Quarterly Income Tax Return For Corporations and Partnerships and payment of tax due for the quarter ending April 30, 2001 , where such taxpayer's fiscal year ends as follows: (Form No. 1702Q) July 31, 2002 - Third Quarter October 30, 2002 - Second Quarter January 31, 2003 - First Quarter 5 Friday Last Day of Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of June, 2002 (Form No. 2000) Last Day of Distribution of the Certificate of Creditable Tax Withheld At Source on Government Money Payments Value Added Tax (VAT) & Other Percentage Tax to all applicable income recipients for the month of June, 2002 (Form No. 2307) Last Day of Submission of Transcript sheets for the month of June, 2002, of BIR Form No. 2.08-ORB used in distilled spirits (A-1) (Form No. 2.08A) BIR Form No. 2.08-ORB used in distilled spirits (single account for small distilleries) (Form No. 2.08A) BIR Form No. 2.11-ORB used for crude spirits (single account for small distilleries) (Form No. 2.12) BIR Form No. 2.14-ORB used for rectified spirits (for alcohol plant/manufacturers) (Form No. 2.15) BIR Form No. 2.17-ORB used by compounders of liquors (Form No. 2.18) BIR Form No. 2.17A-ORB used in imitation wines A7-A (Form No. 2.18A) BIR Form No. 2.20-ORB used by Alcohol Plants/Rectifiers in Sales Account [also the ORB used in Compound Sales Account (for compounders)] (Form No. 2.21) BIR Form No. 2.36-ORB for repackers of distilled spirits and wines (Form No. 2.37) BIR Form No. 2.68-ORB used by denaturer for denatured alcohol (Form No. 2.68A) BIR Form No. 2.69-ORB used by manufacturer of denatured alcohol (Form No. 2.69A) BIR Form No. 2.69A-19-ORB used by denaturer of alcohol for motive power (Form No. 2.69-a A-19) BIR Form No. 2.70-ORB used by repackers of denatured alcohol (Form No. 2.70a) Last Day of Submission of Brewers' or Importers' Sworn Statement of the volume of sales of each particular brand of fermented liquor for the three (3) month period from April to June, 2002 Last Day of Submission of Manufacturers' and Importers' Sworn Statement of the volume of sales of each particular brand of cigars and/or cigarettes sold for the three (3) month period from April to June, 2002 8 Monday Last Day of Submission of Transcript sheets for the month of June, 2002 , of BIR Form No. 2.43-ORB used in fermented liquors (for breweries) (Form No. 2.44) BIR Form No. 2.61-ORB used on oil manufacturing operations (Form No. 2.61T) BIR Form No. 2.83-ORB used by manufacturer of lubricating oil (for blended manufactured lube oil) (Form No. 2.83A) BIR Form No. 31.01-record of raw materials for manufacturers of any class of tobacco products (L7) (Form No. 31.02) BIR Form No. 31.09-ORB, A-3 for manufacturer of chewing and smoking tobacco (Form No. 31.10) ISCDEA BIR Form No. 31.18-ORB used by manufacturer of cigars (Form No. 31.19) BIR Form No. 31.27-ORB used in manufacturing and removal of cigarettes (Form No. 31.28) BIR Form No. 31.46-Auxiliary Register Book (L-71/2) (Form No. 31.47) BIR Form No. 31.46-ORB used in leaf tobacco received and removed (Form No. 31.47) Last Day of Submission of Transcript sheets of ORB-used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of June, 2002 10 Wednesday Last Day of Submission of Transcript sheets of BIR Form No. 38.01-ORB used in cigarette paper for the month of June, 2002 (Form No. 38.02) Last Day of Submission of Transcript sheets of BIR Form No. 2222-ORB used in mineral products for the month of June, 2002 (Form No. 2223) Last Day for National Government Agencies (NGAs) to file the Withholding Tax Remittance Returns with the corresponding Tax Remittance Advice (TRA) at the concerned Revenue District Office for the month of June, 2002 Last Day of Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld and remittance of taxes withheld by a taxpayer, whether classified as large taxpayer or not for the month of June, 2002 together with the Alphabetical List of Payees (Form No. 1600) Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation, Creditable Income Taxes Withheld (Expanded) and Final Income Taxes Withheld and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of June, 2002 (Form Nos. 1601C, 1601E & 1601F) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of June, 2002 (Form No. 1602) Last Day of Filing of the Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of June, 2002 (Form No. 1606) Last Day of Filing of the Monthly Percentage Tax Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of June, 2002 (Form No. 2551M) 15 Monday Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of June, 2002 (Form Nos. 1601C & 1601E) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of June, 2002 (Form No. 1602) Last Day of Payment of tax due for the second installment by a taxpayer other than a corporation whose total tax due exceeded P2,000.00 and who elected to pay in two equal installments (Form No. 0605) Last Day of Filing of the Annual Income Tax Return For Corporations and Partnership together with the applicable attachments and payment of tax due for fiscal year ending March 31, 2002 , including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships and ECOZONE registered enterprises (Form Nos. 1702 & 1702 AIF) Last Day of Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange and payment of tax due by a corporate seller whose fiscal year ends March 31, 2002 (Form No. 1707A) Last Day of Filing of the Excise Tax Return on Under Bond Removals of Locally Produced or Extracted Metallic Minerals or Mineral Products and the payment of tax due by a lessee, owner or operator of the Mining Claim for the second quarter of 2002 (Form No. 2200M) Last Day of Submission of the Manufacturer's or Producer's or Importer's Sworn Statement (for Qualified Jewelry Enterprises) on Products Manufactured, Produced or Imported for the first semester of 2002 Last Day of Submission of the Bound/Loose-Leaf, Books of Accounts and other computer-generated Accounting Record such as Receipts & Invoices by a taxpayer whose fiscal year ends June 30, 2002 22 Monday Last Day of Distribution of the Certificate of Creditable Tax Withheld At Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends June 30, 2002 (Form No. 2307) Last Day of Filing of the Quarterly Percentage Tax Return (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage tax Payable Under Special Laws) by an overseas dispatch, message or conversation originating from the Philippines & for amusement tax and payment of tax due for taxable quarter ending June 30, 2002 (Form No. 2551) 25 Thursday Last Day of Filing of the Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees other than Rank and File and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for calendar quarter ending June 30, 2002 (Form No. 1603) Last Day of Filing of the Quarterly Value Added Tax Declaration and payment of tax due by a taxpayer, whether classified as large taxpayer or not for taxable quarter ending June 30, 2002 (Form No. 2550Q) 30 Tuesday Last Day of filing of the Quarterly Income Tax Return For Corporations and Partnerships and payment of tax due for the quarter ending May 31, 2002 and where such taxpayer's fiscal year ends as follows: (Form No. 1702Q) August 31, 2002 - Third Quarter November 30, 2002 - Second Quarter February 28, 2003 - First Quarter Last Day of Submission of the Inventory List by a taxpayer whose fiscal year ends June 30, 2002 31 Wednesday Last Day of Submission of the Summary Lists of Sales/Purchases containing the names of buyers/suppliers by a Value-Added Tax (VAT) registered taxpayer whose taxable quarter ends June 30, 2002 Last Day of Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins August 1, 2002 Last Day of Submission of the List of Regular Supplier of Goods by the Identified Top 5,000 Corporations for the First Semester of 2002 Last Day of Submission of Sworn Statement by every lessee, concessionaire, owner or operator of mines or quarry, processor of minerals, producer or manufacturer of mineral products Last Day of Submission of Automobile Manufacturer's/Assembler's or Importer's Sworn Statement AUGUST 2002 1 Thursday Last Day of Filing of Engagement Letters and Renewals or Subsequent Agreements thereon by independent Certified Public Accountants (CPAs) whose client's fiscal year begins October 1, 2002 5 Monday Last Day of Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer whether classified as large taxpayer or not for the month of July, 2002 (Form No. 2000) Last Day of Distribution of the Certificate of Creditable Tax Withheld At Source on Government Money Payments Value Added Tax (VAT) & Other Percentage Tax to all applicable income recipients for the month of July, 2002 (Form No. 2307) Last Day of Submission of Transcript sheets for the month of July, 2002, of BIR Form No. 2.08-ORB used in distilled spirits (A-1) (Form No. 2.08A) BIR Form No. 2.08-ORB used in distilled spirits (single account for small distilleries) (Form No. 2.08A) BIR Form No. 2.11-ORB used for crude spirits (single account for small distilleries) (Form No. 2.12) BIR Form No. 2.14-ORB used for rectified spirits (for alcohol plant/manufacturers) (Form No. 2.15) BIR Form No. 2.17-ORB used by compounders of liquors (Form No. 2.18) BIR Form No. 2.17A-ORB used in imitation wines A7-A (Form No. 2.18A) BIR Form No. 2.20-ORB used by Alcohol Plants/Rectifiers in Sales Account [also the ORB used in Compound Sales Account (for compounders)] (Form No. 2.21) BIR Form No. 2.36-ORB for repackers of distilled spirits and wines (Form No. 2.37) BIR Form No. 2.68-ORB used by denaturer for denatured alcohol (Form No. 2.68A) BIR Form No. 2.69-ORB used by manufacturer of denatured alcohol (Form No. 2.69A) BIR Form No. 2.69A-19-ORB used by denaturer of alcohol for motive power (Form No. 2.69-a A-19) BIR Form No. 2.70-ORB used by repackers of denatured alcohol (Form No. 2.70a) Last Day of Submission of Brewers' or Importers' Sworn Statement of the volume of sales of each particular brand of fermented liquor for the three (3) month period from May to July, 2002 Last Day of Submission of Manufacturers' and Importers' Sworn Statement of the volume of sales of each particular brand of cigars and/or cigarettes sold for the three (3) month period from May to July, 2002 AaSIET 8 Thursday Last Day of Submission of Transcript sheets for the month of July, 2002, of BIR Form No. 2.43-ORB used in fermented liquors (for breweries) (Form No. 2.44) BIR Form No. 2.61-ORB used on oil manufacturing operations (Form No. 2.61T) BIR Form No. 2.83-ORB used by manufacturer of lubricating oil (for blended manufactured lube oil) (Form No. 2.83A) BIR Form No. 31.01-record of raw materials for manufacturers of any class of tobacco products (L7) (Form No. 31.02) BIR Form No. 31.09-ORB, A-3 for manufacturer of chewing and smoking tobacco (Form No. 31.10) BIR Form No. 31.18-ORB used by manufacturer of cigars (Form No. 31.19) BIR Form No. 31.27-ORB used in manufacturing and removal of cigarettes (Form No. 31.28) BIR Form No. 31.46-Auxiliary Register Book (L-71/2) (Form No. 31.47) BIR Form No. 31.46-ORB used in leaf tobacco received and removed (Form No. 31.47) Last Day of Submission of Transcript sheets of ORB-used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of July, 2002 12 Monday Last Day of Submission of Transcript sheets of BIR Form No. 38.01-ORB used in cigarette paper for the month of July, 2002 (Form No. 38.02) Last Day of Submission of Transcript sheets of BIR Form No. 2222-ORB used in mineral products for the month of July, 2002 (Form No. 2223) Last Day for National Government Agencies (NGAs) to file the Withholding Tax Remittance Returns with the corresponding Tax Remittance Advice (TRA) at the concerned Revenue District Office for the month of July, 2002 Last Day of Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld and remittance of taxes withheld by a taxpayer, whether classified as large taxpayer or not for the month of July, 2002 together with the Alphabetical List of Payees (Form No. 1600) Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation, Creditable Income Taxes Withheld (Expanded) and Final Income Taxes Withheld and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of July, 2002 (Form Nos. 1601C, 1601E & 1601F) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by withholding agents, whether classified as large taxpayer or not for the month of July, 2002 (Form No. 1602) Last Day of Filing of the Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) and remittance of taxes withheld by withholding agents, whether classified as large taxpayer or not for the month of July, 2002 (Form No. 1606) Last Day of Filing of the Monthly Value-Added Tax Declaration and payment of tax due by a taxpayer whether classified as large taxpayer or not for the month of July, 2002 (Form No. 2550M) Last Day of Filing of the Monthly Percentage Tax Return and payment of tax due by a taxpayer, whether classified large taxpayer or not for the month of July, 2002 (Form No. 2551M) 15 Thursday Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of July, 2002 (Form Nos. 1601C & 1601E) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of July, 2002 (Form No. 1602) Last Day of Filing of the Annual Income Tax Return For Corporations and Partnerships together with the applicable attachments and payment of tax due for fiscal year ending April 30, 2002 , including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships ECOZONE registered enterprises (Form Nos. 1702 & 1702 AIF) Last Day of Filing of the Quarterly Income Tax Return For Self-Employed Individuals, Estates and Trusts Including Those with both Business and Compensation Income and payment of tax due by a taxpayer whose taxable quarter ends June 30, 2002 (Form No. 1701Q) Last Day of Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange and payment of tax due by a corporate seller whose fiscal year ends April, 2002 (Form No. 1707A) Last Day of Filing of the Monthly Value-Added Tax Declaration and payment of tax due by a taxpayer, whether classified as large taxpayer or not who availed of the EFPS, for the month of July, 2002 (Form No. 2550M) Last Day of Submission of the Bound/Loose-Leaf, Books of Accounts and other computer-generated Accounting Record such as Receipts & Invoices by a taxpayer whose fiscal year ends July 31, 2002 20 Tuesday Last Day of Distribution of the Certificate of Creditable Taxes Withheld At Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends July 31, 2002 (Form No. 2307) Last Day of Filing of the Quarterly Percentage Tax Return (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) by an overseas dispatch, message or conversation originating from the Philippines & for amusement tax and payment of tax due for taxable quarter ending July 31, 2002 (Form No. 2551) 29 Thursday Last Day of Filing of the Quarterly Income Tax Return For Corporations and Partnerships and payment of tax due for the quarter ending June 30, 2002 were such taxpayer's fiscal year ends as follows: (Form No. 1702Q) September 30, 2002 - Third Quarter December 31, 2002 - Second Quarter March 31, 2003 - First Quarter 30 Friday Last Day of Submission of the Inventory List by a taxpayer whose fiscal year ends July 31, 2002 TCHcAE Last Day of Registration of Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins September 1, 2002 SEPTEMBER 2002 2 Monday Last Day of Filing of Engagement Letters and Renewals or Subsequent Agreements thereon by independent Certified Public Accountants (CPAs) whose client's fiscal year begins November 1, 2002 5 Thursday Last Day of Filing of the Documentary Stamp Tax Declaration/Return and payment of taxes due by a taxpayer whether classified as large taxpayer or not for the month of August, 2002 (Form No. 2000) Last Day of Distribution of the Certificate of Creditable Tax Withheld At Source on Government Money Payments Value Added Tax (VAT) & Other Percentage Tax to all applicable income recipients for the month of August, 2002 (Form No. 2307) Last Day of Submission of Transcript sheets for the month of August, 2002, of BIR Form No. 2.08-ORB used in distilled spirits (A-1) (Form No. 2.08A) BIR Form No. 2.08-ORB used in distilled spirits (single account for small distilleries) (Form No. 2.08A) BIR Form No. 2.11-ORB used for crude spirits (single account for small distilleries) (Form No. 2.12) BIR Form No. 2.14-ORB used for rectified spirits (for alcohol plant/manufacturers) (Form No. 2.15) BIR Form No. 2.17-ORB used by compounders of liquors (Form No. 2.18) BIR Form No. 2.17A-ORB used in imitation wines A7-A (Form No. 2.18A) BIR Form No. 2.20-ORB used by Alcohol Plants/Rectifiers in Sales Account [also the ORB used in Compound Sales Account (for compounders)] (Form No. 2.21) BIR Form No. 2.36-ORB for repackers of distilled spirits and wines (Form No. 2.37) BIR Form No. 2.68-ORB used by denaturer for denatured alcohol (Form No. 2.68A) BIR Form No. 2.69-ORB used by manufacturer of denatured alcohol (Form No. 2.69A) BIR Form No. 2.69A-19-ORB used by denaturer of alcohol for motive power (Form No. 2.69-a A-19) BIR Form No. 2.70-ORB used by repackers of denatured alcohol (Form No. 2.70a) Last Day of Submission of Brewers' or Importers' Sworn Statement of the volume of sales of each particular brand of fermented liquor for the three (3) month period from June to August, 2002 Last Day of Submission of Manufacturers' and Importers' Sworn Statement of the volume of sales of each particular brand of cigars and/or cigarettes sold for the three (3) month period from June to August, 2002 9 Monday Last Day of Submission of Transcript sheets for the month of August, 2002, of BIR Form No. 2.43-ORB used in fermented liquors (for breweries) (Form No. 2.44) SacTAC BIR Form No. 2.61-ORB used on oil manufacturing operations (Form No. 2.61T) BIR Form No. 2.83-ORB used by manufacturer of lubricating oil (for blended manufactured lube oil) (Form No. 2.83A) BIR Form No. 31.01-record of raw materials for manufacturers of any class of tobacco products (L7) (Form No. 31.02) BIR Form No. 31.09-ORB, A-3 for manufacturer of chewing and smoking tobacco (Form No. 31.10) BIR Form No. 31.18-ORB used by manufacturer of cigars (Form No. 31.19) BIR Form No. 31.27-ORB used in manufacturing and removal of cigarettes (Form No. 31.28) BIR Form No. 31.46-Auxiliary Register Book (L-71/2) (Form No. 31.47) BIR Form No. 31.46-ORB used in leaf tobacco received and removed (Form No. 31.47) Last Day of Submission of Transcript sheets of ORB-used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of August, 2002 10 Tuesday Last Day of Submission of Transcript sheets of BIR Form No. 38.01-ORB used in cigarette paper for the month of August, 2002 (Form No. 38.02) Last Day of Submission of Transcript sheets of BIR Form No. 2222-ORB used in mineral products for the month of August, 2002 (Form No. 2223) Last Day for National Government Agencies (NGAs) to file the Withholding Tax Remittance Returns with the corresponding Tax Remittance Advice (TRA) at the concerned Revenue District Office for the month of August, 2002 Last Day of Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld and remittance of taxes withheld by a taxpayer, whether classified as large taxpayer or not for the month of August, 2002 together with the Alphabetical List of Payees (Form No. 1600) Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and Final Income Taxes Withheld and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of August, 2002 (Form Nos. 1601C, 1601E and 1601F) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of August, 2002 (Form No. 1602) Last Day of Filing of the Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of August, 2002 (Form No. 1606) Last Day of Filing of the Monthly Value-Added Tax Declaration and payment of tax due by a taxpayer whether classified as large taxpayer or not for the month of August, 2002 (Form No. 2550M) Last Day of Filing of the Monthly Percentage Tax and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of August, 2002 (Form No. 2551M) 16 Monday Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of August, 2002 (Form Nos. 1601C & 1601E) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by withholding agents, whether classified as large taxpayer or not who availed of the EFPS, for the month of August, 2002 (Form No. 1602) Last Day of Filing of the Annual Income Tax Return For Corporations and Partnerships together with the applicable attachments and payment of tax due for fiscal year ending May 31, 2002 , including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships and ECOZONE registered enterprises (Form Nos. 1702 & 1702 AIF) Last Day of Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange and payment of tax due by a corporate seller whose fiscal year ends May 31, 2002 (Form No. 1707A) Last Day of Filing of the Monthly Value-Added Tax Declaration and payment of tax due by a taxpayer, whether classified as large taxpayer or not who availed of the EFPS, for the month of August, 2002 (Form No. 2550M) Last Day of Submission of the Bound/Loose-Leaf, Books of Accounts and other computer-generated Accounting Record such as Receipts & Invoices by a taxpayer whose fiscal year ends August 31, 2002 20 Friday Last Day of Distribution of the Certificate of Creditable Taxes Withheld At Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends August 31, 2002 (Form No. 2307) Last Day of Filing of the Quarterly Percentage Tax Return (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) by an overseas dispatch, message or conversation originating from the Philippines & for amusement tax and payment of tax due for taxable quarter ending August 31, 2002 (Form No. 2551) 30 Monday Last Day of Filing of the Quarterly Income Tax Return For Corporations and Partnerships and payment of tax due for the quarter ending July 31, 2002 where such taxpayer's fiscal year ends as follows: (Form No. 1702Q) October 31, 2002 - Third Quarter January 31, 2002 - Second Quarter April 30, 2003 - First Quarter Last Day of Submission of the Inventory List by a taxpayer whose fiscal year ends August 31, 2002 cSHATC Last Day of Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins October 1, 2002 OCTOBER 2002 1 Tuesday Last Day of Filing of Engagement Letters and Renewals or Subsequent Agreements thereon by independent Certified Public Accountants (CPAs) whose client's fiscal year begins December 1, 2002 7 Monday Last Day of Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer whether classified as large taxpayer or not for the month of September, 2002 (Form No. 2000) Last Day of Distribution of the Certificate of Creditable Tax Withheld At Source on Government Money Payments Value Added Tax (VAT) & Other Percentage Tax to all applicable income recipients for the month of September, 2002 (Form No. 2307) Last Day of Submission of Transcript sheets for the month of September, 2002 , of BIR Form No. 2.08-ORB used in distilled spirits (A-1) (Form No. 2.08A) BIR Form No. 2.08-ORB used in distilled spirits (single account for small distilleries) (Form No. 2.08A) BIR Form No. 2.11-ORB used for crude spirits (single account for small distilleries) (Form No. 2.12) BIR Form No. 2.14-ORB used for rectified spirits (for alcohol plant/manufacturers) (Form No. 2.15) BIR Form No. 2.17-ORB used by compounders of liquors (Form No. 2.18) BIR Form No. 2.17A-ORB used in imitation wines A7-A (Form No. 2.18A) BIR Form No. 2.20-ORB used by Alcohol Plants/Rectifiers in Sales Account [also the ORB used in Compound Sales Account (for compounders)] (Form No. 2.21) BIR Form No. 2.36-ORB for repackers of distilled spirits and wines (Form No. 2.37) BIR Form No. 2.68-ORB used by denaturer for denatured alcohol (Form No. 2.68A) BIR Form No. 2.69-ORB used by manufacturer of denatured alcohol (Form No. 2.69A) BIR Form No. 2.69A-19-ORB used by denaturer of alcohol for motive power (Form No. 2.69-a A-19) BIR Form No. 2.70-ORB used by repackers of denatured alcohol (Form No. 2.70a) Last Day of Submission of Brewers' or Importers' Sworn Statement of the volume of sales of each particular brand of fermented liquor for the three (3) month period from July to September, 2002 Last Day of Submission of Manufacturers' and Importers' Sworn Statement of the volume of sales of each particular brand of cigars and/or cigarettes sold for the three (3) month period from July to September, 2002 DHESca 8 Tuesday Last Day of Submission of Transcript sheets for the month of September, 2002, of BIR Form No. 2.43-ORB used in fermented liquors (for breweries) (Form No. 2.44) BIR Form No. 2.61-ORB used on oil manufacturing operations (Form No. 2.61T) BIR Form No. 2.83-ORB used by manufacturer of lubricating oil (for blended manufactured lube oil) (Form No. 2.83A) BIR Form No. 31.01-record of raw materials for manufacturers of any class of tobacco products (L7) (Form No. 31.02) BIR Form No. 31.09-ORB, A-3 for manufacturer of chewing and smoking tobacco (Form No. 31.10) BIR Form No. 31.18-ORB used by manufacturer of cigars (Form No. 31.19) BIR Form No. 31.27-ORB used in manufacturing and removal of cigarettes (Form No. 31.28) BIR Form No. 31.46-Auxiliary Register Book (L-71/2) (Form No. 31.47) BIR Form No. 31.46-ORB used in leaf tobacco received and removed (Form No. 31.47) Last Day of Submission of Transcript sheets of ORB-used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of September, 2002 10 Thursday Last Day of Submission of Transcript sheets of BIR Form No. 38.01-ORB used in cigarette paper for the month of September, 2002 (Form No. 38.02) Last Day of Submission of Transcript sheets of BIR Form No. 2222-ORB used in mineral products for the month of September, 2002 (Form No. 2223) Last Day for National Government Agencies (NGAs) to file the Withholding Tax Remittance Returns with the corresponding Tax Remittance Advice (TRA) at the concerned Revenue District Office for the month of September, 2002 Last Day of Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld and remittance of taxes withheld by a taxpayer, whether classified as large taxpayer or not for the month of September, 2002 together with the Alphabetical List of Payees (Form No. 1600) Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation, Creditable Income Taxes Withheld (Expanded) and Final Income Taxes Withheld and remittance of taxes by a withholding agent, whether classified as large taxpayer or not for the month of September, 2002 (Form Nos. 1601C, 1601E and 1601F) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of September, 2002 (Form No. 1602) Last Day of Filing of the Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) and remittance of taxes withheld by withholding agents, whether classified as large taxpayer or not for the month of September, 2002 (Form No. 1606) Last Day of Filing of the Monthly Percentage Tax and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of September, 2002 (Form No. 2551M) 15 Tuesday Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the Electronic Filing and Payment System (EFPS), for the month of September, 2002 (Form Nos. 1601C & 1601E) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of September, 2002 (Form No. 1602) Last Day of Filing of the Annual Income Tax Return For Corporations and Partnerships together with the applicable attachments and payment of tax due for fiscal year ending June 30, 2002 , including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships and ECOZONE registered enterprises (Form Nos. 1702 & 1702 AIF) Last Day of Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange and payment of tax due by a corporate seller whose fiscal year ends June 30, 2002 (Form No. 1707A) Last Day of Filing of the Excise Tax Return on Under Bond Removals of Locally Produced or Extracted Metallic Minerals or Mineral Products and payment of tax due by a Lessee, Owner or Operator of the Mining Claim for the third quarter of 2002 (Form No. 2200M) Last Day of Submission of the Bound/Loose-Leaf, Books of Accounts and other computer-generated Accounting Record such as Receipts & Invoices by a taxpayer whose fiscal year ends September 30, 2002 21 Monday Last Day of Distribution of the Certificate of Creditable Taxes Withheld At Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends September 30, 2002 (Form No. 2307) Last Day of Filing of the Quarterly Percentage Tax Return (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Exchange and Percentage Tax Payable Under Special Laws) by an overseas dispatch, message or conversation originating from the Philippines & for amusement tax and payment of tax due for taxable quarter ending September 30, 2002 (Form No. 2551) 25 Friday Last Day of Filing of Quarterly Remittance Return of Income Taxes Withheld on Fringe Benefits Paid to Employees Other Than Rank and File and remittance of taxes withheld by withholding agents, whether classified as large taxpayer or not for calendar quarter ending September 30, 2002 (Form No. 1603) HICSaD Last Day of Filing of the Quarterly Value Added Tax Return and payment of tax due by a taxpayer whether classified as large taxpayer or not for taxable quarter ending September, 2002 (Form No. 2550Q) 30 Wednesday Last Day of Filing of the Quarterly Income Tax Return For Corporations and Partnerships and payment of tax due for the quarter ending August 31, 2002 where such taxpayer's fiscal year ends as follows: (Form No. 1702Q) November 30, 2002 - Third Quarter February 28, 2003 - Second Quarter May 31, 2003 - First Quarter Last Day of Submission of the Inventory List by a taxpayer whose fiscal year ends September 30, 2002 31 Thursday Last Day of Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins November 1, 2002 Last Day of Submission of Summary List of Sales/Purchases containing the names of buyers/suppliers by a Value Added Tax registered taxpayers whose taxable quarter ends September 30, 2002 NOVEMBER 2002 4 Monday Last Day of Filing of Engagement Letters and Renewals or Subsequent Agreements thereon by independent Certified Public Accountants (CPAs) whose client's fiscal year begins January 1, 2003 5 Tuesday Last Day of Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of October, 2002 (Form No. 2000) Last Day of Distribution of the Certificate of Creditable Tax Withheld At Source on Government Money Payments Value Added Tax (VAT) & Other Percentage Tax to all applicable income recipients for the month of October, 2002 (Form No. 2307) Last Day of Submission of Transcript sheets for the month of October, 2002, of BIR Form No. 2.08-ORB used in distilled spirits (A-1) (Form No. 2.08A) BIR Form No. 2.08-ORB used in distilled spirits (single account for small distilleries) (Form No. 2.08A) BIR Form No. 2.11-ORB used for crude spirits (single account for small distilleries) (Form No. 2.12) BIR Form No. 2.14-ORB used for rectified spirits (for alcohol plant/manufacturers) (Form No. 2.15) BIR Form No. 2.17-ORB used by compounders of liquors (Form No. 2.18) BIR Form No. 2.17A-ORB used in imitation wines A7-A (Form No. 2.18A) BIR Form No. 2.20-ORB used by Alcohol Plants/Rectifiers in Sales Account [also the ORB used in Compound Sales Account (for compounders)] (Form No. 2.21) BIR Form No. 2.36-ORB for repackers of distilled spirits and wines (Form No. 2.37) BIR Form No. 2.68-ORB used by denaturer for denatured alcohol (Form No. 2.68A) BIR Form No. 2.69-ORB used by manufacturer of denatured alcohol (Form No. 2.69A) BIR Form No. 2.69A-19-ORB used by denaturer of alcohol for motive power (Form No. 2.69-a A-19) BIR Form No. 2.70-ORB used by repackers of denatured alcohol (Form No. 2.70a) Last Day of Submission of Brewers' or Importers' Sworn Statement of the volume of sales of each particular brand of fermented liquor for the three (3) month period from August to October, 2002 Last Day of Submission of Manufacturers' and Importers' Sworn Statement of the volume of sales of each particular brand of cigars and/or cigarettes sold for the three (3) month period from August to October, 2002 CHDaAE 8 Friday Last Day of Submission of Transcript sheets for the month of October, 2002, of BIR Form No. 2.43-ORB used in fermented liquors (for breweries) (Form No. 2.44) BIR Form No. 2.61-ORB used on oil manufacturing operations (Form No. 2.61T) BIR Form No. 2.83-ORB used by manufacturer of lubricating oil (for blended manufactured lube oil) (Form No. 2.83A) BIR Form No. 31.01-record of raw materials for manufacturers of any class of tobacco products (L7) (Form No. 31.02) BIR Form No. 31.09-ORB, A-3 for manufacturer of chewing and smoking tobacco (Form No. 31.10) BIR Form No. 31.18-ORB used by manufacturer of cigars (Form No. 31.19) BIR Form No. 31.27-ORB used in manufacturing and removal of cigarettes (Form No. 31.28) BIR Form No. 31.46-Auxiliary Register Book (L-71/2) (Form No. 31.47) BIR Form No. 31.46-ORB used in leaf tobacco received and removed (Form No. 31.47) Last Day of Submission of Transcript sheets of ORB-used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of October, 2002 11 Monday Last Day of Submission of Transcript sheets of BIR Form No. 38.01-ORB used in cigarette paper for the month of October, 2002 (Form No. 38.02) Last Day of Submission of Transcript sheets of BIR Form No. 2222-ORB used in mineral products for the month of October, 2002 (Form No. 2223) Last Day for National Government Agencies (NGAs) to file the Withholding Tax Remittance Returns with the corresponding Tax Remittance Advice (TRA) at the concerned Revenue District Office for the month of October, 2002 Last Day of Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld and remittance of taxes withheld by a taxpayer, whether classified as large taxpayer or not for the month of October, 2002 together with the Alphabetical List of Payees (Form No. 1600) Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation Creditable Income Taxes Withheld (Expanded) and Final Income Taxes Withheld and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of October, 2002 (Form Nos. 1601C, 1601E and 1601F) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of October, 2002 (Form No. 1602) Last Day of Filing of the Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of October, 2002 (Form No. 1606) Last Day of Filing of the Monthly Value-Added Tax Declaration and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of October, 2002 (Form No. 2550M) Last Day of Filing of the Monthly Percentage Tax Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of October, 2002 (Form No. 2551M) 15 Friday Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of October, 2002 (Form Nos. 1601C & 1601E) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by withholding agents, whether classified as large taxpayer or not who availed of the EFPS, for the month of October, 2002 (Form No. 1602) Last Day of Filing of the Quarterly Income Tax Return For Self-Employed Individuals, Estates and Trusts Including Those with both Business and Compensation Income and payment of tax due by a taxpayer whose taxable quarter ends September 30, 2002 (Form No. 1701Q) Last Day of Filing of the Annual Income Tax Return For Corporations and Partnerships together with the applicable attachments and payments of tax due whose fiscal year ends July 31, 2002 , including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships and ECOZONE registered enterprises (Form Nos. 1702 & 1702 AIF) Last Day of Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through The Local Stock Exchange and payment of tax due by a corporate seller whose fiscal year ends July 31, 2002 (Form No. 1707A) Last Day of Filing of the Monthly Value-Added Tax Declaration and payment of tax due by a taxpayer, whether classified as large taxpayer or not who availed of the EFPS, for the month of October, 2002 (Form No. 2550M) Last Day of Submission of the Bound/Loose-Leaf, Books of Accounts and other computer-generated Accounting Record such as Receipts & Invoices by a taxpayer whose fiscal year ends October 31, 2002 20 Wednesday Last Day of Distribution of the Certificate of Creditable Taxes Withheld At Source to all applicable other income recipients subjected to expanded withholding tax whose taxable quarter ends October 31, 2002 (Form No. 2307) Last Day of Filing of the Quarterly Percentage Tax Return (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and percentage Tax Payable Under Special Laws) by an overseas dispatch, message or conversation originating from the Philippines & for amusement tax and payment of tax due for taxable quarter ending October 31, 2002 (Form No. 2551) 29 Friday Last Day of filing of the Quarterly Income Tax Return For Corporations and Partnerships and payment of tax due for the quarter ending September 30, 2002 where such taxpayer's fiscal year ends as follows: (Form No. 1702Q) December 30, 2002 - Third Quarter March 31, 2003 - Second Quarter June 31, 2003 - First Quarter Last Day of Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins December 1, 2002 cAaTED DECEMBER 2002 2 Monday Last Day of Filing of Engagement Letters and Renewals or Subsequent Agreements thereon by independent Certified Public Accountants (CPAs) whose client's fiscal year begins February 1, 2003 Last Day of Submission of the Inventory List by a taxpayer whose fiscal year ends October 31, 2002 5 Thursday Last Day of Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer whether classified as large taxpayer or not for the month of November, 2002 (Form No. 2000) Last Day of Distribution of the Certificate of Creditable Tax Withheld At Source on Government Money Payments Value Added Tax (VAT) & Other Percentage Tax to all applicable income recipients for the month of November, 2002 (Form No. 2307) Last Day of Submission of Transcript sheets for the month of November, 2002 , of BIR Form No. 2.08-ORB used in distilled spirits (A-1) (Form No. 2.08A) BIR Form No. 2.08-ORB used in distilled spirits (single account for small distilleries) (Form No. 2.08A) BIR Form No. 2.11-ORB used for crude spirits (single account for small distilleries) (Form No. 2.12) BIR Form No. 2.14-ORB used for rectified spirits (for alcohol plant/manufacturers) (Form No. 2.15) BIR Form No. 2.17-ORB used by compounders of liquors (Form No. 2.18) BIR Form No. 2.17A-ORB used in imitation wines A7-A (Form No. 2.18A) BIR Form No. 2.20-ORB used by Alcohol Plants/Rectifiers in Sales Account [also the ORB used in Compound Sales Account (for compounders)] (Form No. 2.21) BIR Form No. 2.36-ORB for repackers of distilled spirits and wines (Form No. 2.37) BIR Form No. 2.68-ORB used by denaturer for denatured alcohol (Form No. 2.68A) BIR Form No. 2.69-ORB used by manufacturer of denatured alcohol (Form No. 2.69A) BIR Form No. 2.69A-19-ORB used by denaturer of alcohol for motive power (Form No. 2.69-a A-19) BIR Form No. 2.70-ORB used by repackers of denatured alcohol (Form No. 2.70a) Last Day of Submission of Brewers' or Importers' Sworn Statement of the volume of sales of each particular brand of fermented liquor for the three (3) month period from September to November, 2002 Last Day of Submission of Manufacturers' and Importers' Sworn Statement of the volume of sales of each particular brand of cigars and/or cigarettes sold for the three (3) month period from September to November, 2002 HSDaTC 9 Monday Last Day of Submission of Transcript sheets for the month of November, 2002 , of BIR Form No. 2.43-ORB used in fermented liquors (for breweries) (Form No. 2.44) BIR Form No. 2.61-ORB used on oil manufacturing operations (Form No. 2.61T) BIR Form No. 2.83-ORB used by manufacturer of lubricating oil (for blended manufactured lube oil) (Form No. 2.83A) BIR Form No. 31.01-record of raw materials for manufacturers of any class of tobacco products (L7) (Form No. 31.02) BIR Form No. 31.09-ORB, A-3 for manufacturer of chewing and smoking tobacco (Form No. 31.10) BIR Form No. 31.18-ORB used by manufacturer of cigars (Form No. 31.19) BIR Form No. 31.27-ORB used in manufacturing and removal of cigarettes (Form No. 31.28) BIR Form No. 31.46-Auxiliary Register Book (L-71/2) (Form No. 31.47) BIR Form No. 31.46-ORB used in leaf tobacco received and removed (Form No. 31.47) Last Day of Submission of Transcript sheets of ORB-used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of November, 2002 10 Tuesday Last Day of Submission of Transcript sheets of BIR Form No. 38.01-ORB used in cigarette paper for the month of November, 2002 (Form No. 38.02) Last Day of Submission of Transcript sheets of BIR Form No. 2222-ORB used in mineral products for the month of November, 2002 (Form No. 2223) Last Day for National Government Agencies (NGAs) to file the Withholding Tax Remittance Returns with the corresponding Tax Remittance Advice (TRA) at the concerned Revenue District Office for the month of November, 2002 Last Day of Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld and remittance of taxes withheld by a taxpayer, whether classified as large taxpayer or not for the month of November, 2002 together with the Alphabetical List of Payees (Form No. 1600) Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation, Creditable Income Taxes Withheld (Expanded) and Final Income Taxes Withheld and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of November, 2002 (Form No. 1601C, 1601E & 1601F) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of November, 2002 (Form No. 1602) Last Day of Filing of the Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not for the month of November, 2002 (Form No. 1606) Last Day of Filing of the Monthly Value-Added Tax Declaration and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of November, 2002 (Form No. 2550M) Last Day of Filing of the Monthly Percentage Tax Return and payment of tax due by a taxpayer, whether classified as large taxpayer or not for the month of November, 2002 (Form No. 2551M) 16 Monday Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes withheld by a withholding agent, whether classified as large taxpayer or not who availed of the EFPS, for the month of November, 2002 (Form Nos. 1601C & 1601E) Last Day of Filing of the Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) and remittance of taxes withheld by withholding agents, whether classified as large taxpayer or not who availed of the EFPS, for the month of November, 2002 (Form No. 1602) Last Day of Filing of the Annual Income Tax Return For Corporations and Partnerships together with the applicable attachments and payments of tax due for fiscal year ends August 31, 2002 , including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships and ECOZONE registered enterprises (Form Nos. 1702 & 1702 AIF) Last Day of Filing of the Annual Capital gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange and payment of tax due by a corporate seller whose fiscal year ends August 31, 2002 (Form No. 1707A) Last Day of Filing of the Monthly Value-Added Tax Declaration and payment of tax due by a taxpayer, whether classified as large taxpayer or not who availed of the EFPS, for the month of November, 2002 (Form No. 2550M) Last Day of Submission of the Bound/Loose-Leaf, Books of Accounts and other computer-generated Accounting Record such as Receipts & Invoices by a taxpayer whose fiscal year ends November 30, 2002 20 Friday Last Day of Distribution of the Certificate of Creditable Taxes Withheld At Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends November 30, 2002 (Form No. 2307) Last Day of Filing of the Quarterly Percentage Tax Return (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) by an overseas dispatch, message or conversation originating from the Philippines & for amusement tax and payment of tax due for taxable quarter ending November 30, 2002 (Form No. 2551) 27 Friday Last Day of Registration of the Books of Accounts and other Accounting Records by a person & corporation whose taxable year begins January 1, 2003