BIR 2003 Tax Calendar

BIR 2003 TAX CALENDAR JANUARY 2003 2 THURSDAY Last Day of Submission of the Inventory List by a taxpayer whose fiscal year ends on November 30, 2002 Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from December 16 to 31, 2002 Filing of the Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by independent Certified Public Accountants (CPAs) whose client's fiscal year begins on March 1, 2003 Start of Payment of the Annual Registration Fee by all taxpayers except cooperatives, purely compensation income earners and marginal income earners for the taxable year 2003 (Form No. 0605) e-Filing/Filing of the Annual Income Tax Return For Individuals Earning Compensation Income (Including Non-Business/Non-Profession Related Income) NOT QUALIFIED FOR SUBSTITUTED FILING and Marginal Income Earners together with the applicable attachments and e-Payment/payment of tax due by individual taxpayers classified as selected non-large/non-large taxpayers for the taxable year 2002 (Form No. 1700) Filing of the Annual Income Tax Return For Self-Employed Individuals, Estates, and Trusts (Including those with both Business and Compensation Income) together with the applicable attachments and payment of tax due for the taxable year 2002 (Form Nos. 1701 & 1701 AIF/Audited Financial Statements) e-Filing/Filing of the Annual Income Tax Return For Corporations and Partnerships including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships, Joint Ventures, FCDU, Qualified Retirement Benefit Plan, Irrevocable Trust and ECOZONE Registered Enterprises classified as large/selected non-large/non-large taxpayers together with the applicable attachments and e-Payment/payment of tax due for the taxable year ending on December, 2002 (Form No. 1702 & 1702 AIF/Audited Financial Statements) Filing of the Improperly Accumulated Earnings Tax Return together with the applicable attachments and payment of tax due by corporate taxpayers for the calendar year ending on December 31, 2001 (Form No. 1704) Registration of the Bound Computer-Generated/Loose-Leaf Books of Accounts and other Accounting Records such as but not limited to Receipts & Invoices by a taxpayer whose taxable year ends on December 31, 2002 6 MONDAY Last Day of Submission of the Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation pursuant to R.A. 7279 for the month of December, 2002 Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer for the month of December, 2002 (Form No. 2000) Submission of Transcript sheets for the month of December, 2002 of the following: 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 plants/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. 2.71) 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, 2002 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, 2002 8 WEDNESDAY Last Day of Submission of Transcript sheets for the month of December, 2002 of the following: 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. 31.18-ORB used by manufacturer of cigars (Form No. 31.18) BIR Form No. 31.27-ORB used in manufacture and removal of cigarettes (Form No. 31.27) 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. 31.46T) Submission of Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of December, 2002 10 FRIDAY Last Day of Submission of Transcript sheets for the month of December, 2002 of the following: BIR Form No. 38.01-ORB used in cigarette paper (Form No. 38.02) BIR Form No. 2222-ORB used in mineral products (Form No. 2223) Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld together with the Alphabetical List of Payees From Whom Taxes Were Withheld and the applicable attachments and remittance of taxes withheld by the VAT and percentage tax withholding agents whether government or private entities, for the month of December, 2002 (Form No. 1600) Filing of 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 non-large taxpayers for the calendar quarter ending on December, 2002 (Form No. 1603) Distribution of the Certificate of Creditable Tax Withheld at Source on Government Money Payments Value Added Tax (VAT) and Percentage Tax to all applicable income recipients for the month of December, 2002 (Form No. 2307) 15 WEDNESDAY Last Day of Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) Final Income Taxes Withheld and remittance of taxes withheld by non-large taxpayers for the month of December, 2002 (Form Nos. 1601C, 1601E & 1601F) Filing of the Monthly Remittance Return of Final Income Taxes Withheld and remittance of taxes withheld by large and selected non-large taxpayers for the month of December, 2002 (Form No. 1601F) 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 non-large taxpayers for the month of December, 2002 (Form No. 1602) e-Filing of Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File and remittance of taxes through EFPS (e-Payment) withheld by large & selected non-large taxpayers for the calendar quarter ending on December 31, 2002 (Form No. 1603) Filing of the Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) together with the applicable attachments and remittance of taxes withheld by non-large taxpayers for the month of December, 2002 (Form No. 1606) e-Filing/Filing of the Annual Income Tax Return For Corporations and Partnerships including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships, Joint Ventures, FCDU, Qualified Retirement Benefit Plan, Irrevocable Trust and ECOZONE Registered Enterprises classified as large/selected non-large/non-large taxpayers together with the applicable attachments and e-Payment/payment of tax due for the fiscal year ending on September 30, 2002 (Form Nos. 1702 & 1702 AIF/Audited Financial Statements) Filing of the Improperly Accumulated Earnings Tax Return together with the applicable attachments and payment of tax due by corporate taxpayers for the calendar year ending on December 31, 2001 (Form No. 1704) Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange together with the applicable attachments and payment of tax due by corporate taxpayers whose fiscal year ends on September 30, 2002 (Form No. 1707A) Filing of the Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRA/s) by National Government Agencies (NGAs) at the concerned Revenue District Office for the month of December, 2002 . 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 the Owner, Lessee, Concessionaire or Operator of the Mining Claim for the calendar quarter ending on December 31, 2002 (Form No. 2200M) Submission of the Manufacturer's/Producer's/Importer's Sworn Statement (for Qualified Jewelry Enterprises) on Products Manufactured, Produced or Imported for the last semester of 2002 Submission of the List of Medical Practitioners for the calendar quarter ending on December 31, 2002 Registration of the Bound Computer-Generated/Loose-Leaf Books of Accounts and other Accounting Records such as but not limited to Receipts & Invoices by a taxpayer whose taxable year ends on December 31, 2002 Submission of the Quarterly List (with monthly breakdown) of contractors of government contracts entered into by the provinces/cities/municipalities/barangays for the calendar quarter ending on December 31, 2002 16 THURSDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from January 1 to 15, 2003 20 MONDAY Last Day of e-Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of December, 2002 (Form Nos. 1601C & 1601E) e-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 through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of December, 2002 (Form No. 1602) Filing of the Monthly Value-Added Tax Declaration together with the applicable attachments and payment of tax due by non-large taxpayers for the month of December, 2002 where such taxpayer's fiscal quarter ends on January 31, 2003 or on February 28, 2003 (Form No. 2550M) Filing of the Monthly Percentage Tax Return together with the applicable attachments and payment of tax due by a taxpayer for the month of December, 2002 (Form No. 2551M) e-Filing/Filing of the Quarterly Percentage Tax Return on Overseas Dispatch, Message or Conversation Originating from the Philippines and on Amusement Taxes (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on December 31, 2002 (Form No. 2551) Distribution of the Certificate of Creditable Tax Withheld at Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends on December, 2002 (Form No. 2307) 27 MONDAY Last Day of Refund of Excess Taxes Withheld on Compensation by Employer, whether private or government, classified as large or non-large as a result of the Year-End Adjustment for the taxable year 2002 e-Filing of the Monthly Value-Added Tax Declaration and e-Payment of tax due by large & selected non-large taxpayers for the month of December, 2002 , where such taxpayer's fiscal quarter ends on January 31, 2003 or on February 28, 2003 (Form No. 2550M) e-Filing/Filing of the Quarterly Value-Added Tax Return together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on December 31, 2002 (Form No. 2550Q) Submission of the Quarterly Summary Lists of Sales/Purchases by a Value-Added Tax (VAT) registered taxpayer for the taxable quarter ending on December 31, 2002 29 WEDNESDAY Last Day of e-Filing/Filing of the Quarterly Income Tax Return For Corporations and Partnerships together with the applicable attachments classified as large/selected non-large/non-large taxpayers and e-Payment/payment of tax due for quarter ending on November 30, 2002 , where such taxpayers have adopted the fiscal year as their accounting period (Form No. 1702Q) 30 THURSDAY Last Day of Submission of the Inventory List by a taxpayer whose taxable year ends on December 31, 2002 31 FRIDAY Last Day of Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins on February 1, 2003 Payment of the Annual Registration Fee by all taxpayers except cooperatives, purely compensation income earners and marginal income earners for the taxable year 2003 (Form No. 0605) Submission of the List of Regular Suppliers of Goods by the Identified Top 5,000 Corporations including Large Taxpayers for the Last Semester of 2002 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 2002 , including the Alphabetical List of Employees/Payees whose income payments are exempt from withholding during the taxable year 2002 (Form No. 1604CF) Distribution of the Certificate of Income Payment NOT Subject to Withholding Tax (Excluding Compensation Income) to all applicable income recipients for the taxable year 2002 (Form No. 2304) Distribution of the Certificate of Final Income Tax Withheld to all income recipients including qualified employees whose purely compensation income and fringe benefits were subjected to final withholding tax for the taxable year 2002 (Form No. 2306) Distribution of Employer's Certificate of Compensation Payment/Tax Withheld (For Compensation Payment With or Without Tax Withheld) to all applicable income recipients for the taxable year 2002 (Form No. 2316) Submission of Sworn Statement by every lessee, concessionaire, owner or operator of mines or quarry, processor of minerals, producer or manufacturer of mineral products Submission of Automobile Manufacturer's/Assembler's or Importer's Sworn Statement Submission of the Annual Alphabetical List of Professionals/persons who were issued Professional/Occupational Tax Receipt (PTR/OTR) by LGUs for the calendar year ending on December 31, 2002 NOTE: (1) EFPS refers to Electronic Filing and Payment System of the BIR, e-Filing and e-Payment refer to the filing of the return and payment of the tax due thereon using the EFPS (in RED ink). On the other hand, Filing and Payment refer to the MANUAL filing of return and payment of the tax due thereon (in BLACK ink). (2) Filing of Excise Tax Returns for Alcohol, Petroleum and Tobacco and payment of taxes due by large taxpayers must be done through the EFPS (Form Nos. 2200A, 2200P and 2200T). (3) Deadline for the submission of applicable attachment/s to any tax return e-Filed through the EFPS by a taxpayer shall be within fifteen (15) days from date of e-Filing. (4) Filing of Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators and remittance of taxes withheld by the operator, manager or person in charge of the horse races from bettors and owners of winning race horses shall be within 20 days from the date the tax was deducted and withheld (BIR Form No. 1600-WP) FEBRUARY 2003 3 MONDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by them to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from January 16 to 31, 2003 Filing of the Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by independent Certified Public Accountants (CPAs) whose client's fiscal year begins on April 1, 2003 5 WEDNESDAY Last Day of Submission of the Summary Report of Certifications issued by the President of the National Home Mortgage Finance Corporation pursuant to R.A. 7279 for the month of January, 2003 Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer for the month of January, 2003 (Form No. 2000) Submission of Transcript sheets for the month of January, 2003 of the following. 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 plants/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. 2.71) 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, 2002 to January, 2003 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, 2002 to January, 2003 10 MONDAY Last Day of Submission of Transcript sheets for the month of January, 2003 of the following: 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. 31.18-ORB used by manufacturer of cigars (Form No. 31.18) BIR Form No. 31.27-ORB used in manufacture and removal of cigarettes (Form No. 31.27) 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. 31.46T) BIR Form No. 38.01-ORB used in cigarette paper (Form No. 38.02) BIR Form No. 2222-ORB used in mineral products (Form No. 2223) Submission of Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of January, 2003 Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld together with the Alphabetical List of Payees From Whom Taxes Were Withheld and the applicable attachments and remittance of taxes withheld by the VAT and percentage tax withholding agents whether government or private entity, for the month of January, 2003 (Form No. 1600) 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 non-large taxpayers for the month of January, 2003 (Form Nos. 1601C, 1601E & 1601F) Filing of the Monthly Remittance Return of Final Income Taxes Withheld and remittance of taxes withheld by large and selected non-large taxpayers for the month of January, 2003 (Form No. 1601F) Filing of the Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRA/s) by National Government Agencies (NGAs) at the concerned Revenue District Office for the month of January, 2003 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 non-large taxpayers for the month of January, 2003 (Form No. 1602) Filing of the Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) together with the applicable attachments and remittance of taxes withheld by non-large taxpayers for the month of January, 2003 (Form No. 1606) Distribution of the Certificate of Creditable Tax Withheld at Source on Government Money Payments Value Added Tax (VAT) and Percentage Tax to all applicable income recipients for the month of January, 2003 (Form No. 2307) 17 MONDAY Last Day of e-Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of January, 2003 (Form Nos. 1601C & 1601E) e-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 through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of January, 2003 (Form No. 1602) e-Filing/Filing of the Annual Income Tax Return For Corporations and Partnerships including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships, Joint Ventures, FCDU, Qualified Retirement Benefit Plan, Irrevocable Trust and ECOZONE Registered Enterprises classified as large/selected non-large/non-large taxpayers together with the applicable attachments and e-Payment/payment of tax due for the fiscal year ending on October 31, 2002 (Form Nos. 1702 & 1702 AIF/Audited Financial Statements) Filing of the Improperly Accumulated Earnings Tax Return together with the applicable attachments and payment of tax due by corporate taxpayers for the fiscal year ending on January 31, 2002 (Form No. 1704) Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange together with the applicable attachments and payment of tax due by corporate taxpayers whose fiscal year ends on October 31, 2002 (Form No. 1707A) Registration of the Bound Computer-Generated/Loose-Leaf Books of Accounts and other Accounting Records such as but not limited to Receipts & Invoices by a taxpayer whose fiscal year ends on January 31, 2003 Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from February 1 to 15, 2003 20 THURSDAY Last Day of Filing of the Monthly Value-Added Tax Declaration together with the applicable attachments and payment of tax due by non-large taxpayers for the month of January, 2003 where such taxpayer's taxable quarter ends on February 28 or on March 31, 2003 (Form No. 2550M) Filing of the Monthly Percentage Tax Return together with the applicable attachments and payment of tax due by a taxpayer for the month of January, 2003 (Form No. 2551M) e-Filing/Filing of the Quarterly Percentage Tax Return on Overseas Dispatch, Message or Conversation Originating from the Philippines and on Amusement Taxes (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on January 31, 2003 (Form No. 2551) Distribution of the Certificate of Creditable Tax Withheld at Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends on January 31, 2003 (Form No. 2307) 25 THURSDAY Last Day of e-Filing of the Monthly Value-Added Tax Declaration and e-Payment of tax due by large & selected non-large taxpayers for the month of January, 2003 , where such taxpayer's taxable quarter ends on February 28 or on March 31, 2003 (Form No. 2550M) e-Filing/Filing of the Quarterly Value-Added Tax Return together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on January 31, 2003 (Form No. 2550Q) Submission of the Quarterly Summary Lists of Sales/Purchases by a Value-Added Tax (VAT) registered taxpayer for the taxable quarter ending on January 31, 2003 28 FRIDAY Last Day of Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins on March 1, 2003 NOTE: (1) EFPS refers to Electronic Filing and Payment System of the BIR. e-Filing and e-Payment refer to the filing of the return and payment of the tax due thereon using the EFPS (in RED ink). On the other hand, Filing and Payment refer to the MANUAL filing of return and payment of the tax due thereon (in BLACK ink). (2) Filing of Excise Tax Returns for Alcohol, Petroleum and Tobacco and payment of taxes due by large taxpayers must be done through the EFPS (Form Nos. 2200A, 2200P and 2200T). (3) Deadline for the submission of applicable attachment/s to any tax return e-Filed through the EFPS by a taxpayer shall be within fifteen (15) days from date of e-Filing. (4) Filing of Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators and remittance of taxes withheld by the operator, manager or person in charge of the horse races from bettors and owners of winning race horses shall be within 20 days from the date the tax was deducted and withheld. (BIR Form No. 1600-WP) MARCH 2003 3 MONDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from February 16 to 28, 2003 Filing of the Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by independent Certified Public Accountants (CPAs) whose client's fiscal year begins on May 1, 2003 e-Filing/Filing of the Quarterly Income Tax Return For Corporations and Partnerships together with the applicable attachments classified as large/selected non-large/non-large taxpayers and e-Payment/payment of tax due for the quarter ending on December 31, 2002 , where such taxpayers have adopted the fiscal year as their accounting period (Form No. 1702Q) 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 the taxable year 2002 (Form No. 1604E) Submission of the Inventory List by a taxpayer whose fiscal year ends on January 31, 2003 Submission of the Annual Alphabetical List of Taxpayers (Individuals/Corporations) who were issued Provincial/City/Municipal/Barangay Permits to engage in business by LGUs for the calendar year ending on December 31, 2002 5 WEDNESDAY Last Day of Submission of the Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation pursuant to R.A. 7279 for the month of February, 2003 Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer for the month of February, 2003 (Form No. 2000) Submission of Transcript sheets for the month of February, 2003 of the following: 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 in crude spirits (single account for small distilleries) (Form No. 2.12) BIR Form No. 2.14-ORB used in rectified spirits (for alcohol plants/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. 2.71) 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, 2002 to February, 2003 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, 2002 to February, 2003 10 MONDAY Last Day of Submission of Transcript sheets for the month of February, 2003 of the following: 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. 31.18-ORB used by manufacturer of cigars (Form No. 31.18) BIR Form No. 31.27-ORB used in manufacture and removal of cigarettes (Form No. 31.27) 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. 31.46T) BIR Form No. 38.01-ORB used in cigarette paper (Form No. 38.02) BIR Form No. 2222-ORB used in mineral products (Form No. 2223) Submission of Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of February, 2003 Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld together with the Alphabetical List of Payees From Whom Taxes Were Withheld and the applicable attachments and remittance of taxes withheld by the VAT and percentage tax withholding agents whether government or private entity, for the month of February, 2003 (Form No. 1600) 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 non-large taxpayers for the month of February, 2003 (Form Nos. 1601C, 1601E & 1601F) Filing of the Monthly Remittance Return of Final Income Taxes Withheld and remittance of taxes withheld by large and selected non-large taxpayers for the month of February, 2003 (Form No. 1601F) Filing of the Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRA/s) by National Government Agencies (NGAs) at the concerned Revenue District Office for the month of February, 2003 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 non-large taxpayers for the month of February, 2003 (Form No. 1602) Filing of the Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) together with the applicable attachments and remittance of taxes withheld by non-large taxpayers for the month of February, 2003 (Form No. 1606) Distribution of the Certificate of Creditable Tax Withheld at Source on Government Money Payments Value Added Tax (VAT) and Percentage Tax to all applicable income recipients for the month of February, 2003 (Form No. 2307) 17 MONDAY Last Day of e-Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of February, 2003 (Form Nos. 1601C & 1601E) e-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 through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of February, 2003 (Form No. 1602) e-Filing/Filing of the Annual Income Tax Return For Corporations and Partnerships including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships, Joint Ventures, FCDU, Qualified Retirement Benefit Plan, Irrevocable Trust and ECOZONE Registered Enterprises classified as large/selected non-large/non-large taxpayers together with the applicable attachments and e-Payment/payment of Tax due for the fiscal year ending on November 30, 2002 (Form Nos. 1702 & 1702 AIF/Audited Financial Statements) Filing of the Improperly Accumulated Earnings Tax Return together with the applicable attachments and payment of tax due by corporate taxpayers for the fiscal year ending on February 28, 2002 (Form No. 1704) Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange together with the applicable attachments and payment of tax due by corporate taxpayers whose fiscal year ends on November 30, 2002 (Form No. 1707A) Registration of the Bound Computer-Generated/Loose-Leaf Books of Accounts and other Accounting Records such as but not limited to Receipts & Invoices by a taxpayer whose fiscal year ends on February 28, 2003 Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from March 1 to 15, 2003 20 THURSDAY Last Day of Filing of the Monthly Value-Added Tax Declaration together with the applicable attachments and payment of tax due by non-large taxpayers for the month of February, 2003 where such taxpayer's taxable quarter ends on March 31 or on April 30, 2003 (Form No. 2550M) Filing of the Monthly Percentage Tax Return together with the applicable attachments and payment of tax due by a taxpayer for the month of February, 2003 (Form No. 2551M) e-Filing/Filing of the Quarterly Percentage Tax Return on Overseas Dispatch, Message or Conversation Originating from the Philippines and on Amusement Taxes (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on February 28, 2003 (Form No. 2551) Distribution of the Certificate of Creditable Tax Withheld at Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends on February 28, 2003 (Form No. 2307) 25 TUESDAY Last Day of e-Filing of the Monthly Value-Added Tax Declaration and e-Payment of tax due by large & selected non-large taxpayers for the month of February, 2003 , where such taxpayer's taxable quarter ends on March 31 or on April 30, 2003 (Form No. 2550M) e-Filing/Filing of the Quarterly Value-Added Tax Return together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on February 28, 2003 (Form No. 2550Q) Submission of the Quarterly Summary Lists of Sales/Purchases by a Value-Added Tax (VAT) registered taxpayer for the taxable quarter ending on February 28, 2003 31 MONDAY Last Day of Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins on April 1, 2003 Submission of the Inventory List by a taxpayer whose fiscal year ends on February 28, 2003 NOTE: 1) EFPS refers to Electronic Filing and Payment System of the BIR. e-Filing and e-Payment refer to the filing of the return and payment of the tax due thereon using the EFPS (in RED ink). On the other hand, Filing and Payment refer to the MANUAL filing of return and payment of the tax due thereon (in BLACK ink). (2) Filing of Excise Tax Returns for Alcohol, Petroleum and Tobacco and payment of taxes due by large taxpayers must be done through the EFPS (Form Nos. 2200A, 2200P and 2200T). (3) Deadline for the submission of applicable attachment/s to any tax return e-Filed through the EFPS by a taxpayer shall be within fifteen (15) days from date of e-Filing. (4) Filing of Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators and remittance of taxes withheld by the operator, manager or person in charge of the horse races from bettors and owners of winning race horses shall be within 20 days from the date the tax was deducted and withheld. (BIR Form No. 1600-WP) APRIL 2003 1 TUESDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from March 16 to 31, 2003 Filing of the Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by independent Certified Public Accountants (CPAs) whose client's fiscal year begins on June 1, 2003 e-Filing/Filing of the Quarterly Income Tax Return For Corporations and Partnerships together with the applicable attachments classified as large/selected non-large/non-large taxpayers and e-Payment/payment of tax due for the quarter ending on January 31, 2003 , where such taxpayers have adopted fiscal year as their accounting period (Form No. 1702Q) 7 MONDAY Last Day of Submission of the Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation pursuant to R.A. 7279 for the month of March, 2003 Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer for the month of March, 2003 (Form No. 2000) Submission of Transcript sheets for the month of March, 2003 of the following: 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 in crude spirits (single account for small distilleries) (Form No. 2.12) BIR Form No. 2.14-ORB used in rectified spirits (for alcohol plants/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. 2.71) 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, 2003 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, 2003 8 TUESDAY Last Day of Submission of Transcript sheets for the month of March, 2003 of the following: 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. 31.18-ORB used by manufacturer of cigars (Form No. 31.18) BIR Form No. 31.27-ORB used in manufacture and removal of cigarettes (Form No. 31.27) 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. 31.46T) Submission of Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of March, 2003 10 THURSDAY Last Day of Submission of Transcript sheets for the month of March, 2003 of the following: BIR Form No. 38.01-ORB used in cigarette paper (Form No. 38.02) BIR Form No. 2222-ORB used in mineral products (Form No. 2223) Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld together with the Alphabetical List of Payees From Whom Taxes Were Withheld and the applicable attachments and remittance of taxes withheld by the VAT and percentage tax withholding agents whether government or private entity for the month of March, 2003 (Form No. 1600) 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 non-large taxpayers for the month of March, 2003 (Form Nos. 1601C, 1601E & 1601F) Filing of the Monthly Remittance Return of Final Income Taxes Withheld and remittance of taxes withheld by large and selected non-large taxpayers for the month of March, 2003 (Form No. 1601F) 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 non-large taxpayers for the month of March, 2003 (Form No. 1602) Filing of 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 non-large taxpayers for the calendar quarter ending on March, 2003 (Form No. 1603) Filing of the Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) together with the applicable attachments and remittance of taxes withheld by non-large taxpayers for the month of March, 2003 (Form No. 1606) Filing of the Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRA/s) by National Government Agencies (NGAs) at the concerned Revenue District Office for the month of March, 2003 Distribution of the Certificate of Creditable Tax Withheld at Source on Government Money Payments Value Added Tax (VAT) and Percentage Tax to all applicable income recipients for the month of March, 2003 (Form No. 2307) aSTAIH 15 TUESDAY Last Day of e-Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of March, 2003 (Form Nos. 1601C & 1601E) e-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 through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of March, 2003 (Form No. 1602) e-Filing of Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File and remittance of taxes through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the calendar quarter ending on March, 2003 Form No. 1603) e-Filing/Filing of the Annual Income Tax Return For Individuals Earning Compensation Income (Including Non-Business/Non-Profession Related Income) NOT QUALIFIED FOR SUBSTITUTED FILING and Marginal Income Earners together with the applicable attachments and e-Payment/payment of tax due by individual taxpayers classified as large/selected non-large/non-large taxpayers for the taxable year 2002 (Form No. 1700) Filing of the Quarterly Income Tax Return For Self-Employed Individuals, Estates and Trusts, Including Those with both Business and Compensation Income together with the applicable attachments and payment of tax due for the taxable quarter ending on March 31, 2003 (Form No. 1701Q) Filing of the Annual Income Tax Return For Self-Employed Individuals, Estates, and Trusts (Including those with both Business and Compensation Income) together with the applicable attachments and payment of tax due for the taxable year 2002 (Form Nos. 1701 & 1701 AIF/Audited Financial Statements) e-Filing/Filing of the Annual Income Tax Return For Corporations and Partnerships including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships, Joint Ventures, FCDU, Qualified Retirement Benefit Plan, Irrevocable Trust and ECOZONE Registered Enterprises classified as large/selected non-large/non-large taxpayers together with the applicable attachments and e-Payment/payment of tax due for the taxable year ending on December 31, 2002 (Form No. 1702 & 1702 AIF/Audited Financial Statements) Filing of the Improperly Accumulated Earnings Tax Return together with the applicable attachments and payment of tax due by corporate taxpayers for the fiscal year ending on March 31, 2002 (Form No. 1704) Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange together with the applicable attachments and payment of tax due by individual and corporate taxpayers whose taxable year ends on December 31, 2002 (Form No. 1707A) Filing of the Excise Tax Return for Mineral Products on Under Bond Removals of Locally Produced or Extracted Metallic Minerals or Mineral Products and payment of tax due by the Owner, Lessee, Concessionaire or Operator of the Mining Claim for the calendar quarter ending on March 31, 2003 (Form No. 2200M) Submission of the List of Medical Practitioners for the calendar quarter ending March 31, 2003 Submission of Quarterly List (with monthly breakdown) of contractors of government contracts entered into by the provinces/cities/municipalities/barangays for the calendar quarter ending on March 31, 2003 Registration of the Bound Computer-Generated/Loose-Leaf Books of Accounts and other Accounting Records such as but not limited to Receipts & Invoices by a taxpayer whose fiscal year ends on March 31, 2003 16 WEDNESDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from April 1 to 15, 2003 21 MONDAY Last Day of Filing of the Monthly Value-Added Tax Declaration together with the applicable attachments and payment of tax due by non-large taxpayers for the month of March, 2003 where such taxpayer's taxable quarter ends on April 30 or on May 31, 2003 (Form No. 2550M) Filing of the Monthly Percentage Tax Return together with the applicable attachments and payment of tax due by a taxpayer for the month of March, 2003 (Form No. 2551M) e-Filing/Filing of the Quarterly Percentage Tax Return on Overseas Dispatch, Message or Conversation Originating from the Philippines and on Amusement Taxes (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on March 31, 2003 (Form No. 2551) Distribution of the Certificate of Creditable Tax Withheld at Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends on March 31, 2003 (Form No. 2307) 25 FRIDAY Last Day of e-Filing of the Monthly Value-Added Tax Declaration and e-Payment of tax due by large & selected non-large taxpayers for the month of March, 2003 , where such taxpayer's taxable quarter ends on April 30 or on May 31, 2003 (Form No. 2550M) e-Filing/Filing of the Quarterly Value-Added Tax Return together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on March 31, 2003 (Form No. 2550Q) Submission of the Quarterly Summary Lists of Sales/Purchases by a Value-Added Tax (VAT) registered taxpayer for the taxable quarter ending on March 31, 2003 29 TUESDAY Last Day of e-Filing/Filing of the Quarterly Income Tax Return For Corporations and Partnerships together with the applicable attachments classified as large/selected non-large/non-large taxpayers and e-Payment/payment of tax due for quarter ending on February 28, 2003 , where such taxpayers have adopted the fiscal year as their accounting period (Form No. 1702Q) 30 WEDNESDAY Last Day of Submission of the Inventory List by a taxpayer whose fiscal year ends on March 31, 2003 Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins on May 1, 2003 Submission of the copy of the Annual Report duly received by the Office of the Insurance Commission by an Insurance Company to the Revenue District Office where he is registered NOTE: (1) EFPS refers to Electronic Filing and Payment System of the BIR. e-Filing and e-Payment refer to the filing of the return and payment of the tax due thereon using the EFPS (in RED ink). On the other hand, Filing and Payment refer to the MANUAL filing of return and payment of the tax due thereon (in BLACK ink). (2) Filing of Excise Tax Returns for Alcohol, Petroleum and Tobacco and payment of taxes due by large taxpayers must be done through the EFPS (Form Nos. 2200A, 2200P and 2200T). (3) Deadline for the submission of applicable attachments to any tax return e-Filed through the EFPS by a taxpayer shall be within fifteen (15) days from date of e-Filing. (4) Filing of Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators and remittance of taxes withheld by the operator, manager or person in charge of the horse races from bettors and owners of winning race horses shall be within 20 days from the date the tax was deducted and withheld. (BIR Form No. 1600-WP) MAY 2003 2 FRIDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from April 16 to 30, 2003 Filing of the Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by independent Certified Public Accountants (CPAs) whose client's fiscal year begins on July 1, 2003 5 MONDAY Last Day of Submission of the Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation pursuant to R.A. 7279 for the month of April, 2003 Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer for the month of April, 2003 (Form No. 2000) Submission of Transcript sheets for the month of April, 2003 of the following: 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 in crude spirits (single account for small distilleries) (Form No. 2.12) BIR Form No. 2.14-ORB used in rectified spirits (for alcohol plants/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. 2.71) 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, 2003 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, 2003 8 WEDNESDAY Last Day of Submission of Transcript sheets for the month of April, 2003 of the following: 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. 31.18-ORB used by manufacturer of cigars (Form No. 31.18) BIR Form No. 31.27-ORB used in manufacture and removal of cigarettes (Form No. 31.27) 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. 31.46T) Submission of Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of April, 2003 12 MONDAY Last Day of Submission of Transcript sheets for the month of April, 2003 of the following: BIR Form No. 38.01-ORB used in cigarette paper (Form No. 38.02) BIR Form No. 2222-ORB used in mineral products (Form No. 2223) Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld together with the Alphabetical List of Payees From Whom Taxes Were Withheld and the applicable attachments and remittance of taxes withheld by the VAT and percentage tax withholding agents whether government or private entity, for the month of April, 2003 (Form No. 1600) 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 non-large taxpayers for the month of April, 2003 (Form Nos. 1601C, 1601E & 1601F) Filing of the Monthly Remittance Return of Final Income Taxes Withheld and remittance of taxes withheld by large and selected non-large taxpayers for the month of April, 2003 (Form No. 1601F) 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 non-large taxpayers for the month of April, 2003 (Form No. 1602) Filing of the Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) together with the applicable attachments and remittance of taxes withheld by non-large taxpayers for the month of April, 2003 (Form No. 1606) Filing of the Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRA/s) by National Government Agencies (NGAs) at the concerned Revenue District Office for the month of April, 2003 Distribution of the Certificate of Creditable Tax Withheld at Source on Government Money Payments Value Added Tax (VAT) and Percentage Tax to all applicable income recipients for the month of April, 2003 (Form No. 2307) 15 THURSDAY Last Day of e-Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of April, 2003 (Form Nos. 1601C & 1601E) e-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 through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of April, 2003 (Form No. 1602) e-Filing/Filing of the Annual Income Tax Return For Corporations and Partnerships including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships, Joint Ventures, FCDU, Qualified Retirement Benefit Plan, Irrevocable Trust and ECOZONE Registered Enterprises classified as large/selected non-large/non-large taxpayers together with the applicable attachments and e-payment/payment of tax due or the fiscal year ending on January 31, 2003 (Form No. 1702 & 1702 AIF/Audited Financial Statements) Filing of the Improperly Accumulated Earnings Tax Return together with the applicable attachments and payment of tax due by corporate taxpayers for the fiscal year ending on April 30, 2002 (Form No. 1704) Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange together with the applicable attachments and payment of tax due by corporate taxpayers whose taxable year ends on January 31, 2003 (Form No. 1707A) Registration of the Bound Computer-Generated/Loose-Leaf Books of Accounts and other Accounting Records such as but not limited to Receipts & Invoices by a taxpayer whose fiscal year ends on April 30, 2003 16 FRIDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from May 1 to 15, 2003 20 TUESDAY Last Day of Filing of the Monthly Value-Added Tax Declaration together with the applicable attachments and payment of tax due by non-large taxpayers for the month of April, 2003 where such taxpayer's taxable quarter ends on May 31 or on June 30, 2003 (Form No. 2550M) Filing of the Monthly Percentage Tax Return together with the applicable attachments and payment of tax due by a taxpayer for the month of April, 2003 (Form No. 2551M) e-Filing/Filing of the Quarterly Percentage Tax Return on Overseas Dispatch, Message or Conversation Originating from the Philippines and on Amusement Taxes (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for taxable quarter ending on April 30, 2003 (Form No. 2551) Distribution of the Certificate of Creditable Tax Withheld at Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends on April 30, 2003 (Form No. 2307) 26 MONDAY Last Day of e-Filing of the Monthly Value-Added Tax Declaration and e-Payment of tax due by large & selected non-large taxpayers for the month of April, 2003 , where such taxpayer's taxable quarter ends on May 31 or on June 30, 2003 (Form No. 2550M) e-Filing/Filing of the Quarterly Value-Added Tax Return together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on April 30, 2003 (Form No. 2550Q) Submission of the Quarterly Summary Lists of Sales/Purchases by a Value-Added Tax (VAT) registered taxpayer for the taxable quarter ending on April 30, 2003 30 FRIDAY Last Day of e-Filing/Filing of the Quarterly Income Tax Return For Corporations and Partnerships together with the applicable attachments classified as large/selected non-large/non-large taxpayers and e-Payment/payment of tax due for quarter ending on March 31, 2003 , where such taxpayers have adopted the fiscal year as their accounting period (Form No. 1702Q) Submission of the Inventory List by a taxpayer whose fiscal year ends on April 30, 2003 Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins on June 1, 2003 NOTE: (1) EFPS refers to Electronic Filing and Payment System of the BIR. e-Filing and e-Payment refer to the filing of the return and payment of the tax due thereon using the EFPS (in RED ink). On the other hand, Filing and Payment refer to the MANUAL filing of return and payment of the tax due thereon (in BLACK ink). (2) Filing of Excise Tax Returns for Alcohol, Petroleum and Tobacco and payment of taxes due must be done through the EFPS (Form Nos. 2200A, 2200P and 2200T) (3) Deadline for the submission of applicable attachments to any tax return e-Filed through the EFPS by a taxpayer shall be within fifteen (15) days from date of e-Filing. (4) Filing of Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators and remittance of taxes withheld by the operator, manager or person in charge of the horse races from bettors and owners of winning race horses shall be within 20 days from the date the tax was deducted and withheld. (BIR Form No. 1600-WP) JUNE 2003 2 MONDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from May 16 to 31, 2003 Filing of the Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by independent Certified Public Accountants (CPAs) whose client's fiscal year begins on August 1, 2003 5 THURSDAY Last Day of Submission of the Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation pursuant to R.A. 7279 for the month of May, 2003 Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer for the month of May, 2003 (Form No. 2000) Submission of Transcript sheets for the month of May, 2003 of the following. 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 in crude spirits (single account for small distilleries) (Form No. 2.12) BIR Form No. 2.14-ORB used in rectified spirits (for alcohol plants/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. 2.71) 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, 2003 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, 2003 9 MONDAY Last Day of Submission of Transcript sheets for the month of May, 2003 of the following: 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. 31.18-ORB used by manufacturer of cigars (Form No. 31.18) BIR Form No. 31.27-ORB used in manufacture and removal of cigarettes (Form No. 31.27) 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. 31.46T) BIR Form No. 38.01-ORB used in cigarette paper (Form No. 38.02) BIR Form No. 2222-ORB used in mineral products (Form No. 2223) Submission of Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of May, 2003 10 TUESDAY Last Day of Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld together with the Alphabetical List of Payees From Whom Taxes Were Withheld and the applicable attachments and remittance of taxes withheld by the VAT and percentage tax withholding agents whether government or private entity, for the month of May, 2003 (Form No. 1600) 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 non-large taxpayers for the month of May, 2003 (Form Nos. 1601C, 1601E & 1601F) Filing of the Monthly Remittance Return of Final Income Taxes Withheld and remittance of taxes withheld by large and selected non-large taxpayers for the month of May, 2003 (Form No. 1601F) 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 non-large taxpayers for the month of May, 2003 (Form No. 1602) Filing of the Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) together with the applicable attachments and remittance of taxes withheld by non-large taxpayers for the month of May, 2003 (Form No. 1606) Filing of the Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRA/s) by National Government Agencies (NGAs) at the concerned Revenue District Office for the month of May, 2003 Distribution of the Certificate of Creditable Tax Withheld at Source on Government Money Payments Value Added Tax (VAT) and Percentage Tax to all applicable income recipients for the month of May, 2003 (Form No. 2307) 16 MONDAY Last Day of e-Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of May, 2003 (Form Nos. 1601C & 1601E) e-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 through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of May, 2003 (Form No. 1602) e-Filing/Filing of the Annual Income Tax Return For Corporations and Partnerships including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships, Joint Ventures, FCDU, Qualified Retirement Benefit Plan, Irrevocable Trust and ECOZONE Registered Enterprises classified as large/selected non-large/non-large taxpayers together with the applicable attachments and e-Payment/payment of tax due for the fiscal year ending on February 28, 2003 (Form No. 1702 & 1702 AIF/Audited Financial Statements) Filing of the Improperly Accumulated Earnings Tax Return together with the applicable attachments and payment of tax due by corporate taxpayers for the fiscal year ending on May 31, 2002 (Form No. 1704) Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange together with the applicable attachments and payment of tax due by corporate taxpayers whose fiscal year ends on February 28, 2003 (Form No. 1707A) Registration of the Bound Computer-Generated/Loose-Leaf Books of Accounts and other Accounting Records such as but not limited to Receipts & Invoices by a taxpayer whose fiscal year ends on May 31, 2003 Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from June 1 to 15, 2003 20 FRIDAY Last Day of Filing of the Monthly Value-Added Tax Declaration together with the applicable attachments and payment of tax due by non-large taxpayers for the month of May, 2003 where such taxpayer's taxable quarter ends on June 30 or on July 31, 2003 (Form No. 2550M) Filing of the Monthly Percentage Tax Return together with the applicable attachments and payment of tax due by a taxpayer for the month of May, 2003 (Form No. 2551M) e-Filing/Filing of the Quarterly Percentage Tax Return on Overseas Dispatch, Message or Conversation Originating from the Philippines and on Amusement Taxes Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on May 31, 2003 (Form No. 2307) Distribution of the Certificate of Creditable Tax Withheld at Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends on May 31, 2003 (Form No. 2307) 25 WEDNESDAY Last Day of e-Filing of the Monthly Value-Added Tax Declaration and e-Payment of tax due by large & selected non-large taxpayers for month of May, 2003 , where such taxpayer's taxable quarter ends on June 30 or on July 31, 2003 (Form No. 2550M) e-Filing/Filing of the Quarterly Value-Added Tax Return together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on May 31, 2003 (Form No. 2550Q). Submission of the Quarterly Summary Lists of Sales/Purchases by a Value-Added Tax (VAT) registered taxpayer for the taxable quarter ending on May 31, 2003 30 MONDAY Last Day of e-Filing/Filing of the Quarterly Income Tax Return For Corporations and Partnerships together with the applicable attachments classified as large/selected non-large/non-large taxpayers and e-Payment/payment of tax due for quarter ending on April 30, 2003 , where such taxpayers have adopted the fiscal year as their accounting period (Form No. 1702Q) Submission of the Inventory List by a taxpayer whose fiscal year ends on May 31, 2003 Submission of Automobile Manufacturer's/Assemblers or Importer's Sworn Statement Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins on July 1, 2003 NOTE: (1) EFPS refers to Electronic Filing and Payment System of the BIR. e-Filing and e-Payment refer to the filing of the return and payment of the tax due thereon using the EFPS (in RED ink). On the other hand, Filing and Payment refer to the MANUAL filing of return and payment of the tax due thereon (in BLACK ink). (2) Filing of Excise Tax Returns for Alcohol, Petroleum and Tobacco and payment of taxes due by large taxpayers must be done through the EFPS (Form Nos. 2200A, 2200P and 2200T). (3) Deadline for the submission of applicable attachments to any tax return e-Filed through the EFPS by a taxpayer shall be within fifteen (15) days from date of e-Filing. (4) Filing of Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators and remittance of taxes withheld by the operator, manager or person in charge of the horse races from bettors and owners of winning race horses shall be within 20 days from the date the tax was deducted and withheld. (BIR Form No. 1600-WP) JULY 2003 1 TUESDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from June 16 to 31, 2002 Filing of the Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by independent Certified Public Accountants (CPAs) whose client's fiscal year begins on September 1, 2003 7 MONDAY Last Day of Submission of the Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation pursuant to R.A. 7279 for the month of June, 2003 Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer for the month of June, 2003 (Form No. 2000) Submission of Transcript sheets for the month of June, 2003 of the following: 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 plants/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. 2.71) 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, 2003 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, 2003 8 TUESDAY Last Day of Submission of Transcript sheets for the month of June, 2003 of the following: 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. 31.18-ORB used by manufacturer of cigars (Form No. 31.18) BIR Form No. 31.27-ORB used in manufacturing and removal of cigarettes (Form No. 31.27) 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. 31.46T) Submission of Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of June, 2003 10 THURSDAY Last Day of Submission of Transcript sheets for the month of June, 2003 of the following: BIR Form No. 38.01-ORB used in cigarette paper (Form No. 38.02) BIR Form No. 2222-ORB used in mineral products (Form No. 2223) Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld together with the Alphabetical List of Payees From Whom Taxes Were Withheld and the applicable attachments and remittance of taxes withheld by the VAT and percentage tax withholding agents whether government or private entity, for the month of June, 2003 (Form No. 1600) 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 non-large taxpayers for the month of June, 2003 (Form Nos. 1601C, 1601E & 1601F) Filing of the Monthly Remittance Return of Final Income Taxes Withheld and remittance of taxes withheld by large and selected non-large taxpayers for the month of June, 2003 (Form No. 1601F) 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 non-large taxpayers for the month of June, 2003 (Form No. 1602) 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 non-large taxpayers for the calendar quarter ending on June, 2003 (Form No. 1603) Filing of the Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) together with the applicable attachments and remittance of taxes withheld by non-large taxpayers for the month of June, 2003 (Form No. 1606) Filing of the Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRA/s) by National Government Agencies (NGAs) at the concerned Revenue District Office for the month of June, 2003 Distribution of the Certificate of Creditable Tax Withheld at Source on Government Money Payments Value Added Tax (VAT) and Percentage Tax to all applicable income recipients for the month of June, 2003 (Form No. 2307) 15 TUESDAY Last Day of Payment of income tax due for the second installment by an individual taxpayer whose total tax due exceeded P2,000.00 and who elected to pay in two (2) equal installments (Form No. 0605) e-Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of June, 2003 (Form Nos. 1601C & 1601E) e-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 through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of June, 2003 (Form No. 1602) e-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 through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the calendar quarter ending on June, 2003 (Form No. 1603). e-Filing/Filing of the Annual Income Tax Return For Corporations and Partnerships including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships, Joint Ventures, FCDU, Qualified Retirement Benefit Plan, Irrevocable Trust and ECOZONE Registered Enterprises classified as large/selected non-large/non-large taxpayers together with the applicable attachments an e-Payment/payment of tax due for the fiscal year ending on March 31, 2003 (Form No. 1702 & 1702 AIF/Audited Financial Statements) Filing of the Improperly Accumulated Earnings Tax Return together with the applicable attachments and payment of tax due by corporate taxpayers for the fiscal year ending on June 30, 2002 (Form No. 1704) Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange together with the applicable attachments and payment of tax due by corporate taxpayers whose taxable year ends on March 31, 2003 (Form No. 1707A) Filing of the Excise Tax Return for Mineral Products on Under Bond Removals of Locally Produced or Extracted Metallic Minerals or Mineral Products and payment of tax due by the Owner, Lessee, Concessionaire or Operator of the Mining Claim for the calendar quarter ending on June 30, 2003 (Form No. 2200M) Submission of the List of Medical Practitioners for the calendar quarter ending on June 30, 2003 Submission of the Quarterly List (with monthly breakdown) of contractors of government contracts entered into by the provinces/cities/municipalities/barangays for the calendar quarter ending on June 30, 2003 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 2003 Registration of the Bound Computer-Generated/Loose-Leaf Books of Accounts and other Accounting Records such as but not limited to Receipts & Invoices by a taxpayer whose fiscal year ends on June 30, 2003 16 WEDNESDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from June 16 to 30, 2003 21 MONDAY Last Day of Filing of the Monthly Value-Added Tax Declaration together with the applicable attachments and payment of tax due by non-large taxpayers for the month of June, 2003 where such taxpayer's taxable quarter ends on July 31 or on August 31, 2003 (Form No. 2550M) Filing of the Monthly Percentage Tax Return together with the applicable attachments and payment of tax due by a taxpayer for the month of June, 2003 (Form No. 2551M) e-Filing/Filing of the Quarterly Percentage Tax Return on Overseas Dispatch, Message or Conversation Originating from the Philippines and on Amusement Taxes (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for taxable quarter ending on June 30, 2003 (Form No. 2551) Distribution of the Certificate of Creditable Tax Withheld at Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends on June 30, 2003 (Form No. 2307) 25 FRIDAY Last Day of e-Filing of the Monthly Value-Added Tax Declaration and e-Payment of tax due by large & selected non-large taxpayers for the month of June, 2003 , where such taxpayer's taxable quarter ends on July 31 or on August 31, 2003 (Form No. 2550M) e-Filing/Filing of the Quarterly Value-Added Tax Return together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on June 30, 2003 (Form No. 2550Q) Submission of the Quarterly Summary Lists of Sales/Purchases by a Value-Added Tax (VAT) registered taxpayer for the taxable quarter ending on June 30, 2003 30 WEDNESDAY Last Day of e-Filing/Filing of the Quarterly Income Tax Return For Corporations and Partnerships together with the applicable attachments classified as large/selected non-large/non-large taxpayers and e-Payment/payment of tax due for the quarter ending on May 31, 2003 , where such taxpayers have adopted fiscal year as their accounting period (Form No. 1702Q) Submission of the Inventory List by a taxpayer whose fiscal year ends on June 30, 2003 31 THURSDAY Last Day of Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins on August 1, 2003 Submission of the List of Regular Suppliers of Goods by the Identified Top 5,000 Corporations including Large Taxpayers for the First Semester of 2003 Submission of Sworn Statement by every lessee, concessionaire, owner or operator of mines or quarry, processor of minerals, producer or manufacturer of mineral products NOTE: (1) EFPS refers to Electronic Filing and Payment System of the BIR. e-Filing and e-Payment refer to the filing of the return and payment of the tax due thereon using the EFPS (in RED ink). On the other hand, Filing and Payment refer to the MANUAL filing of return and payment of the tax due thereon (in BLACK ink). (2) Filing of Excise Tax Returns for Alcohol, Petroleum and Tobacco and payment taxes due by large taxpayers must be done through the EFPS (Form Nos. 2200A, 2200P and 2200T). (3) Deadline for the submission of applicable attachment/s to any tax return e-Filed through the EFPS by a taxpayer shall be within fifteen (15) days from date of e-Filing. (4) Filing of Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators and remittance of taxes withheld by the operator, manager or person in charge of the horse races from bettors and owners of winning race horses shall be within 20 days from the date the tax was deducted and withheld. (BIR Form No. 1600-WP) AUGUST 2003 1 FRIDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from July 16 to 31, 2003 Filing of the Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by independent Certified Public Accountants (CPAs) whose client's fiscal year begins on October 1, 2003 5 TUESDAY Last Day of Submission of the Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation pursuant to R.A. 7279 for the month of July, 2003 Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer for the month of July, 2003 (Form No. 2000) Submission of Transcript sheets for the month of July, 2003 of the following: 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 plants/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. 2.71) 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, 2003 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, 2003 8 FRIDAY Last Day of Submission of Transcript sheets for the month of July, 2003 of the following: 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. 31.18-ORB used by manufacturer of cigars (Form No. 31.18) BIR Form No. 31.27-ORB used in manufacture and removal of cigarettes (Form No. 31.27) 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. 31.46T) Submission of Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of July, 2003 11 MONDAY Last Day of Submission of Transcript sheets for the month of July, 2003 of the following: BIR Form No. 38.01-ORB used in cigarette paper (Form No. 38.02) BIR Form No. 2222-ORB used in mineral products (Form No. 2223) Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld together with the Alphabetical List of Payees From Whom Taxes Were Withheld and the applicable attachments and remittance of taxes withheld by the VAT and percentage tax withholding agents whether government or private entity, for the month of July, 2003 (Form No. 1600) 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 non-large taxpayers for the month of July, 2003 (Form Nos. 1601C, 1601E & 1601F) Filing of the Monthly Remittance Return of Final Income Taxes Withheld and remittance of taxes withheld by large and selected non-large taxpayers for the month of July, 2003 (Form No. 1601F) 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 non-large taxpayers for the month of July, 2003 (Form No. 1602) Filing of the Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) together with the applicable attachments and remittance of taxes withheld by non-large taxpayers for the month of July, 2003 (Form No. 1606) Filing of the Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRA/s) by National Government Agencies (NGAs) at the concerned Revenue District Office for the month of July, 2003 Distribution of the Certificate of Creditable Tax Withheld at Source on Government Money Payments Value Added Tax (VAT) and Percentage Tax to all applicable income recipients for the month of July, 2003 (Form No. 2307) 15 FRIDAY Last Day of e-Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes through EFPS ( e-Payment ) withheld by large selected non-large taxpayers for the month of July, 2003 (Form Nos. 1601C & 1601E) e-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 through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of July, 2003 (Form No. 1602) Filing of the Quarterly Income Tax Return For Self-Employed Individuals, Estates and Trusts, Including Those with both Business and Compensation Income together with the applicable attachments and payment of tax due for the taxable quarter ending on June 30, 2003 (Form No. 1701Q) e-Filing/Filing of the Annual Income Tax Return For Corporations and Partnerships including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships, Joint Ventures, FCDU, Qualified Retirement Benefit Plan, Irrevocable Trust and ECOZONE Registered Enterprises classified as large/selected non-large/non-large taxpayers together with the applicable attachments and e-Payment/payment of tax due for the fiscal year ending April 30, 2003 (Form No. 1702 & 1702 AIF/Audited Financial Statements) Filing of the Improperly Accumulated Earnings Tax Return together with the applicable attachments and payment of tax due by corporate taxpayers for the fiscal year ending on July 31, 2002 (Form No. 1704) Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange together with the applicable attachments and payment of tax due by corporate taxpayers whose fiscal year ends on April 30, 2003 (Form No. 1707A) Registration of the Bound Computer-Generated/Loose-Leaf Books of Accounts and other Accounting Records such as but not limited to Receipts & Invoices by a taxpayer whose fiscal year ends on July 31, 2003 18 MONDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from August 1 to 15, 2003 20 WEDNESDAY Last Day of Filing of the Monthly Value-Added Tax Declaration together with the applicable attachments and payment of tax due by non-large taxpayers for the month of July, 2003 where such taxpayer's taxable quarter ends on August 31 or on September 30, 2003 (Form No. 2550M) Filing of the Monthly Percentage Tax Return together with the applicable attachments and payment of tax due by a taxpayer for the month of July, 2003 (Form No. 2551M) e-Filing/Filing of the Quarterly Percentage Tax Return on Overseas Dispatch, Message or Conversation Originating from the Philippines and on Amusement Taxes Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on July 31, 2003 (Form No. 2551) Distribution of the Certificate of Creditable Tax Withheld at Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends on July 31, 2003 (Form No. 2307) 25 MONDAY Last Day of e-Filing of the Monthly Value-Added Tax Declaration and e-Payment of tax due by large & selected non-large taxpayers for the month of July, 2003 , where such taxpayer's taxable quarter ends on August 31 or on September 30, 2003 (Form No. 2550M) e-Filing/Filing of the Quarterly Value-Added Tax Return together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on July 31, 2003 (Form No. 2550Q) Submission of the Quarterly Summary Lists of Sales/Purchases by a Value-Added Tax (VAT) registered taxpayer for the taxable quarter ending on July 31, 2003 29 FRIDAY Last Day of e-Filing/Filing of the Quarterly Income Tax Return For Corporations and Partnerships together with the applicable attachments classified as large/selected non-large/non-large taxpayers and e-Payment/payment of tax due for the quarter ending on June 30, 2003 , where such taxpayers have adopted fiscal year as their accounting period (Form No. 1702Q) Submission of the Inventory List by a taxpayer whose fiscal year ends on July 31, 2003 Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins on September 1, 2003 NOTE: (1) EFPS refers to Electronic Filing and Payment System of the BIR. e-Filing and e-Payment refer to the filing of the return and payment of the tax due thereon using the EFPS (in RED ink). On the other hand, Filing and Payment refer to the MANUAL filing of return and payment of the tax due thereon (in BLACK ink). (2) Filing of Excise Tax Returns for Alcohol, Petroleum and Tobacco and payment of taxes due by large taxpayers must be done through the EFPS (Form Nos. 2200A, 2200P and 2200T). (3) Deadline for the submission of applicable attachments to any tax return e-Filed through the EFPS by a taxpayer shall be within fifteen (15) days from date of e-Filing. (4) Filing of Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators and remittance of taxes withheld by the operator, manager or person in charge of the horse races from bettors and owners of winning race horses shall be within 20 days from the date the tax was deducted and withheld. (BIR Form No. 1600-WP) SEPTEMBER 2003 1 MONDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from August 16 to 31, 2003 Filing of the Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by independent Certified Public Accountants (CPAs) whose client's fiscal year begins on November 1, 2003 5 FRIDAY Last Day of Submission of the Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation pursuant to R.A. 7279 for the month of August, 2003 Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer for the month of August, 2003 (Form No. 2000) Submission of Transcript sheets for the month of August, 2003 of the following: 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 plants/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. 2.71) 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, 2003 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, 2003 8 MONDAY Last Day of Submission of Transcript sheets for the month of August, 2003 of the following: 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. 31.18-ORB used by manufacturer of cigars (Form No. 31.18) BIR Form No. 31.27-ORB used in manufacture and removal of cigarettes (Form No. 31.27) 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. 31.46T) Submission of Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of August, 2003 10 WEDNESDAY Last Day of Submission of Transcript sheets for the month of August, 2003 of the following: BIR Form No. 38.01-ORB used in cigarette paper (Form No. 38.02) BIR Form No. 2222-ORB used in mineral products (Form No. 2223) Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld together with the Alphabetical List of Payees From Whom Taxes Were Withheld and the applicable attachments and remittance of taxes withheld by the VAT and percentage tax withholding agents whether government or private entity, for the month of August, 2003 (Form No. 1600) 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 non-large taxpayers for the month of August, 2003 (Form Nos. 1601C, 1601E & 1601F) Filing of the Monthly Remittance Return of Final Income Taxes Withheld and remittance of taxes withheld by large and selected non-large taxpayers for the month of August, 2003 (Form No. 1601F) 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 non-large taxpayers for the month of August, 2003 (Form No. 1602) Filing of the Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) together with the applicable attachments and remittance of taxes withheld by non-large taxpayers for the month of August, 2003 (Form No. 1606) Filing of the Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advices (TRA/s) by National Government Agencies (NGAs) at the concerned Revenue District Office for the month of August, 2003 Distribution of the Certificate of Creditable Tax Withheld at Source on Government Money Payments Value Added Tax (VAT) and Percentage Tax to all applicable income recipients for the month of August, 2003 (Form No. 2307) 15 MONDAY Last Day of e-Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes through EFPS (e-Payment) withheld by large & selected non-large taxpayers for the month of August, 2003 (Form Nos. 1601C & 1601E) e-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 through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of August, 2003 (Form No. 1602) e-Filing/Filing of the Annual Income Tax Return For Corporations and Partnerships including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships, Joint Ventures, FCDU, Qualified Retirement Benefit Plan, Irrevocable Trust and ECOZONE Registered Enterprises classified as large/selected non-large/non-large taxpayers together with the applicable attachments and e-Payment/payment of tax due or for the fiscal year ending on May 31, 2003 (Form No. 1702 & 1702 AIF/Audited Financial Statements) Filing of the Improperly Accumulated Earnings Tax Return together with the applicable attachments and payment of tax due by corporate taxpayers for the fiscal year ending on August 31, 2002 (Form No. 1704) Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange together with the applicable attachments and payment of tax due by corporate taxpayers whose fiscal year ends on May 31, 2003 (Form No. 1707A) Registration of the Bound Computer-Generated/Loose-Leaf Books of Accounts and other Accounting Records such as but not limited to Receipts & Invoices by a taxpayer whose fiscal year ends on August 31, 2003 16 TUESDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from September 1 to 15, 2003 22 MONDAY Last Day of Filing of the Monthly Value-Added Tax Declaration together with the applicable attachments and payment of tax due by non-large taxpayers for the month of August, 2003 where such taxpayer's taxable quarter ends on September 30 or on October 31, 2003 (Form No. 2550M) Filing of the Monthly Percentage Tax Return together with the applicable attachments and payment of tax due by a taxpayer for the month of August, 2003 (Form No. 2551M) e-Filing/Filing of the Quarterly Percentage Tax Return on Overseas Dispatch, Message or Conversation Originating from the Philippines and on Amusement Taxes (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on August 31, 2003 (Form No. 2551) Distribution of the Certificate of Creditable Tax Withheld at Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends on August 31, 2003 (Form No. 2307) 25 THURSDAY Last Day of e-Filing of the Monthly Value-Added Tax Declaration and e-Payment of tax due by large & selected non-large taxpayers for the month of August, 2003 , where such taxpayer's taxable quarter ends on September 30 or on October 31, 2003 (Form No. 2550M) e-Filing/Filing of the Quarterly Value-Added Tax Return together with the applicable attachments and e-Payment/payment of tax due by large & selected non-large/non-large taxpayers for the taxable quarter ending on August 31, 2003 (Form No. 2550Q) Submission of the Quarterly Summary Lists of Sales/Purchases by a Value-Added Tax (VAT) registered taxpayer for the taxable quarter ending on August 31, 2003 29 MONDAY Last Day of e-Filing/Filing of the Quarterly Income Tax Return For Corporations and Partnerships together with the applicable attachments classified as large/selected non-large/non-large taxpayers and e-Payment/payment of tax due for the quarter ending on July 31, 2003 , where such taxpayers have adopted fiscal year as their accounting period (Form No. 1702Q) 30 TUESDAY Last Day of Submission of the Inventory List by a taxpayer whose fiscal year ends on August 31, 2003 Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins on October 1, 2003 NOTE: (1) EFPS refers to Electronic Filing and Payment System of the BIR. e-Filing and e-Payment refer to the filing of the return and payment of the tax due thereon using the EFPS (in RED ink). On the other hand, Filing and Payment refer to the MANUAL filing of return and payment of the tax due thereon (in BLACK ink). (2) Filing of Excise Tax Returns or Alcohol, Petroleum and Tobacco and payment of taxes due by large taxpayers must be done through the EFPS (Form Nos. 2200A, 2200P and 2200T). (3) Deadline for the submission of applicable attachment/s to any tax return e-Filed through the EFPS by a taxpayer shall be within fifteen (15) days from date of e-Filing. (4) Filing of Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators and remittance of taxes withheld by the operator, manager or person in charge of the horse races from bettors and owners of winning race horses shall be within 20 days from the date the tax was deducted and withheld. (BIR Form No. 1600-WP) OCTOBER 2003 1 WEDNESDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from September 16 to 30, 2003 Filing of the Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by independent Certified Public Accountants (CPAs) whose client's fiscal year begins on December 1, 2003 6 MONDAY Last Day of Submission of the Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation pursuant to R.A. 7279 for the month of September, 2003 Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer for the month of September, 2003 (Form No. 2000) Submission of Transcript sheets for the month of September, 2003 of the following: 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 plants/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. 2.71) 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, 2003 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, 2003 8 WEDNESDAY Last Day of Submission of Transcript sheets for the month of September, 2003 of the following: 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. 31.18-ORB used by manufacturer of cigars (Form No. 31.18) BIR Form No. 31.27-ORB used in manufacture and removal of cigarettes (Form No. 31.27) 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. 31.46T) Submission of Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of September, 2003 10 FRIDAY Last Day of Submission of Transcript sheets for the month of September, 2003 of the following: BIR Form No. 38.01-ORB used in cigarette paper (Form No. 38.02) BIR Form No. 2222-ORB used in mineral products (Form No. 2223) Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld together with the Alphabetical List of Payees From Whom Taxes Were Withheld and the applicable attachments and remittance of taxes withheld by the VAT and percentage tax withholding agents whether government or private entity, for the month of September, 2003 (Form No. 1600) 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 non-large taxpayers for the month of September, 2003 (Form Nos. 1601C, 1601E & 1601F) Filing of the Monthly Remittance Return of Final Income Taxes Withheld and remittance of taxes withheld by large and selected non-large taxpayers for the month of September, 2003 (Form No. 1601F) 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 non-large taxpayers for the month of September, 2003 (Form No. 1602) Filing of 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 non-large taxpayers for the calendar quarter ending on September, 2003 (Form No. 1603) Filing of the Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) together with the applicable attachments and remittance of taxes withheld by non-large taxpayers for the month of September, 2003 (Form No. 1606) Filing of the Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRA/s) by National Government Agencies (NGAs) at the concerned Revenue District Office for the month of September, 2003 Distribution of the Certificate of Creditable Tax Withheld at Source on Government Money Payments Value Added Tax (VAT) and Percentage Tax to all applicable income recipients for the month of September, 2003 (Form No. 2307) 15 WEDNESDAY Last Day of e-Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes through EFPS (e-Payment) withheld by large & selected non-large taxpayers for the month of September, 2003 (Form Nos. 1601C & 1601E) e-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 through EFPS (e-Payment) withheld by large & selected non-large taxpayers for the month of September, 2003 (Form No. 1602) e-Filing of Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File and remittance of taxes through EFPS (e-Payment) withheld by large & selected non-large taxpayers for the calendar quarter ending on September, 2003 (Form No. 1603) e-Filing/Filing of the Annual Income Tax Return For Corporations and Partnerships including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships, Joint Ventures, FCDU, Qualified Retirement Benefit Plan, Irrevocable Trust and ECOZONE Registered Enterprises classified as large/selected non-large/non-large taxpayers together with the applicable attachments and e-Payment/payment of tax due for the fiscal year ending on June 30, 2003 (Form No. 1702 & 1702 AIF/Audited Financial Statements) Filing of the Improperly Accumulated Earnings Tax Return together with the applicable attachments and payment of tax due by corporate taxpayers for the fiscal year ending on September 30, 2002 (Form No. 1704) Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange together with the applicable attachments and payment of tax due by corporate taxpayers whose taxable year ends on June 30, 2003 (Form No. 1707A) Filing of the Excise Tax Return for Mineral Products on Under Bond Removals of Locally Produced or Extracted Metallic Minerals or Mineral Products and payment of tax due by the Owner, Lessee, Concessionaire or Operator of the Mining Claim for the calendar quarter ending on September 30, 2003 (Form No. 2200M) Submission of the List of Medical Practitioners for the calendar quarter ending on September 30, 2003 Submission of the Quarterly List (with monthly breakdown) of contractors of government contracts entered into by the provinces/cities/municipalities/barangays for the calendar quarter ending on September 30, 2003 Registration of the Bound Computer-Generated/Loose-Leaf Books of Accounts and other Accounting Records such as but not limited to Receipts & Invoices by a taxpayer whose fiscal year ends on September 30, 2003 16 THURSDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from October 16 to 31, 2003 20 MONDAY Last Day of Filing of the Monthly Value-Added Tax Declaration together with the applicable attachments and payment of tax due by non-large taxpayers for the month of September, 2003 where such taxpayer's taxable quarter ends on October 31 or on November 30, 2003 (Form No. 2550M) e-Filing/Filing of the Quarterly Percentage Tax Return on Overseas Dispatch, Message or Conversation Originating from the Philippines and on Amusement Taxes (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on September 30, 2003 (Form No. 2551) Distribution of the Certificate of Creditable Tax Withheld at Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends on August 31, 2003 (Form No. 2307) 27 MONDAY Last Day of e-Filing of the Monthly Value-Added Tax Declaration and e-Payment of tax due by large & selected non-large taxpayers for the month of September, 2003 , where such taxpayers taxable quarter ends on October 31 or on November 30, 2003 (Form No. 2550M) e-Filing/Filing of the Quarterly Value-Added Tax Return together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on September 30, 2003 (Form No. 2550Q) Submission of the Quarterly Summary Lists of Sales/Purchases by a Value-Added Tax (VAT) registered taxpayer for taxable quarter ending on September 30, 2003 30 THURSDAY Last Day of e-Filing/Filing of the Quarterly Income Tax Return For Corporations and Partnerships together with the applicable attachments classified as large/selected non-large/non-large taxpayers and e-Payment/payment of tax due for the quarter ending on August 31, 2003 , where such taxpayers have adopted fiscal year as their accounting period (Form No. 1702Q) Submission of the Inventory List by a taxpayer whose fiscal year ends on September 31,* 2003 31 FRIDAY Last Day of Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins on November 1, 2003 NOTE: (1) EFPS refers to Electronic Filing and Payment System of the BIR. e-Filing and e-Payment refer to the filing of the return and payment of the tax due thereon using the EFPS (in RED ink). On the other hand, Filing and Payment refer to the MANUAL filing of return and payment of the tax due thereon (in BLACK ink). (2) Filing of Excise Tax Returns for Alcohol, Petroleum and Tobacco and payment of taxes due by large taxpayers must be done through the EFPS (Form Nos. 2200A, 2200P and 2200T). (3) Deadline for the submission of applicable attachment/s to any tax return e-Filed through the EFPS by a taxpayer shall be within fifteen (15) days from date of e-Filing. (4) Filing of Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators and remittance of taxes withheld by the operator, manager or person in charge of the horse races from bettors and owners of winning race horses shall be within 20 days from the date the tax was deducted and withheld. (BIR Form No. 1600-WP) NOVEMBER 2003 3 MONDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from October 16 to 31, 2003 Filing of the Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by independent Certified Public Accountants (CPAs) whose client's fiscal year begins on January 1, 2004 5 WEDNESDAY Last Day of Submission of the Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation pursuant to R.A. 7279 for the month of October, 2003 Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer for the month of October, 2003 (Form No. 2000) Submission of Transcript sheets for the month of October, 2003 of the following: 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 plants/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. 2.71) 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, 2003 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, 2003 10 MONDAY Last Day of Submission of Transcript sheets for the month of October, 2003 of the following: 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. 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. 31.18-ORB used by manufacturer of cigars (Form No. 31.18) BIR Form No. 31.27-ORB used in manufacturing and removal of cigarettes (Form No. 31.27) 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. 31.46T) BIR Form No. 38.01-ORB used in cigarette paper (Form No. 38.02) BIR Form No. 2222-ORB used in mineral products (Form No. 2223) Submission of Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of October, 2003 Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld together with the Alphabetical List of Payees From Whom Taxes Were Withheld and the applicable attachments and remittance of taxes withheld by the VAT and percentage tax withholding agents whether government or private entity, for the month of October, 2003 (Form No. 1600) 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 non-large taxpayers for the month of October, 2003 (Form Nos. 1601C, 1601E & 1601F) Filing of the Monthly Remittance Return of Final Income Taxes Withheld and remittance of taxes withheld by large and selected non-large taxpayers for the month of October, 2003 (Form No. 1601F) Filing of the Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRA/s) by National Government Agencies (NGAs) at the concerned Revenue District Office for the month of October, 2003 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 non-large taxpayers for the month of October, 2003 (Form No. 1602) Filing of the Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) together with the applicable attachments and remittance of taxes withheld by non-large taxpayers for the month of October, 2003 (Form No. 1606) Distribution of the Certificate of Creditable Tax Withheld at Source on Government Money Payments Value Added Tax (VAT) and Percentage Tax to all applicable income recipients for the month of October, 2003 (Form No. 2307) 17 MONDAY Last Day of e-Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes through EFPS (e-Payment) withheld by large & selected non-large taxpayers for the month of October, 2003 (Form Nos. 1601C & 1601E) e-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 through EFPS (e-Payment) withheld by large & selected non-large taxpayers for the month of October, 2003 (Form No. 1602) Filing of the Quarterly Income Tax Return For Self-Employed Individuals, Estates and Trusts, Including Those with both Business and Compensation Income together with the applicable attachments and payment of tax due for the taxable quarter ending on September 30, 2003 (Form No. 1701Q) e-Filing/Filing of the Annual Income Tax Return For Corporations and Partnerships including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships, Joint Ventures, FCDU, Qualified Retirement Benefit Plan, Irrevocable Trust and ECOZONE Registered Enterprises classified as large/selected non-large/non-large taxpayers together with the applicable attachments and e-Payment / payment of tax due for the fiscal year ending on July 31, 2003 (Form No. 1702 & 1702 AIF/Audited Financial Statements) Filing of the Improperly Accumulated Earnings Tax Return together with the applicable attachments and payment of tax due by corporate taxpayers for the fiscal year ending on October 31, 2002 (Form No. 1704) Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange together with the applicable attachments and payment of tax due by corporate taxpayers whose taxable year ends on July 31, 2003 (Form No. 1707A) Registration of the Bound Computer-Generated/Loose-Leaf Books of Accounts and other Accounting Records such as but not limited to Receipts & Invoices by a taxpayer whose fiscal year ends on October 31, 2003 Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from November 1 to 15, 2003 20 THURSDAY Last Day of Filing of the Monthly Value-Added Tax Declaration together with the applicable attachments and payment of tax due by non-large taxpayers for the month of October, 2003 where such taxpayer's taxable quarter ends on November 30 or on December 31, 2003 (Form No. 2550M) Filing of the Monthly Percentage Tax Return together with the applicable attachments and payment of tax due by a taxpayer for the month of October, 2003 (Form No. 2551M) e-Filing/Filing of the Quarterly Percentage Tax Return on Overseas Dispatch, Message or Conversation Originating from the Philippines and on Amusement Taxes (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on October 31, 2003 (Form No. 2551) Distribution of the Certificate of Creditable Tax Withheld at Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends on September 30, 2003 (Form No. 2307) 25 TUESDAY Last Day of e-Filing of the Monthly Value-Added Tax Declaration and e-Payment of tax due by large & selected non-large taxpayers for the month of October, 2003 , where such taxpayer's taxable quarter ends on November 30 or on December 31, 2003 (Form No. 2550M) e-Filing/Filing of the Quarterly Value-Added Tax Return together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on October 31, 2003 (Form No. 2550Q) Submission of the Quarterly Summary Lists of Sales/Purchases by a Value-Added Tax (VAT) registered taxpayer for the taxable quarter ending on October 31, 2003 28 FRIDAY Last Day of Registration of the Books of Accounts and other Accounting Records by a taxpayer whose fiscal year begins on December 1, 2003 NOTE: (1) EFPS refers to Electronic Filing and Payment System of the BIR. e-Filing and e-Payment refer to the filing of the return and payment of the tax due thereon using the EFPS (in RED ink). On the other hand, Filing and Payment refer to the MANUAL filing of return and payment of the tax due thereon (in BLACK ink). (2) Filing of Excise Tax Returns for Alcohol, Petroleum and Tobacco and payment of taxes due by large taxpayers must be done through the EFPS (Form Nos. 2200A, 2200P and 2200T). (3) Deadline for the submission of applicable attachment/s to any tax return e-Filed through the EFPS by a taxpayer shall be within fifteen (15) days from date of e-Filing. (4) Filing of Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators and remittance of taxes withheld by the operator, manager or person in charge of the horse races from bettors and owners of winning race horses shall be within 20 days from the date the tax was deducted and withheld (BIR Form No. 1600-WP) DECEMBER 2003 1 MONDAY Last Day of e-Filing/Filing of the Quarterly Income Tax Return For Corporations and Partnerships together with the applicable attachments classified as large/selected non-large/non-large taxpayers and e-Payment/payment of tax due for the quarter ending on September 30, 2003 , where such taxpayers has adopted fiscal year as their accounting period (Form No. 1702Q) Submission of the Inventory List by a taxpayer whose fiscal year ends on October 31, 2003 Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from November 16 to 30, 2003 Filing of the Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by independent Certified Public Accountants (CPAs) whose client's fiscal year begins on February 1, 2003 5 FRIDAY Last Day of Submission of the Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation pursuant to R.A. 7279 for the month of November, 2003 Filing of the Documentary Stamp Tax Declaration/Return and payment of tax due by a taxpayer for the month of November, 2003 (Form No. 2000) Submission of Transcript sheets for the month of November, 2003 of the following: 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 plants/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. 2.71) 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, 2003 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, 2003 8 MONDAY Last Day of Submission of Transcript sheets for the month of November, 2003 of the following: 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. 31.18-ORB used by manufacturer of cigars (Form No. 31.18) BIR Form No. 31.27-ORB used in manufacture and removal of cigarettes (Form No. 31.27) 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. 31.46T) Submission of Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles for the month of November, 2003 10 WEDNESDAY Last Day of Submission of Transcript sheets for the month of November, 2003 of the following: BIR Form No. 38.01-ORB used in cigarette paper (Form No. 38.02) BIR Form No. 2222-ORB used in mineral products (Form No. 2223) Filing of the Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld together with the Alphabetical List of Payees From Whom Taxes Were Withheld and the applicable attachments and remittance of taxes withheld by the VAT and percentage tax withholding agents whether government or private entity, for the month of November, 2003 (Form No. 1600) 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 non-large taxpayers for the month of November, 2003 (Form Nos. 1601C, 1601E & 1601F) Filing of the Monthly Remittance Return of Final Income Taxes Withheld and remittance of taxes withheld by large and selected non-large taxpayers for the month of November, 2003 (Form No. 1601F) 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 non-large taxpayers for the month of November, 2003 (Form No. 1602) Filing of the Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) together with the applicable attachments and remittance of taxes withheld by non-large taxpayers for the month of November, 2003 (Form No. 1606) Filing of the Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRA/s) by National Government Agencies (NGAs) at the concerned Revenue District Office for the month of November, 2003 Distribution of the Certificate of Creditable Tax Withheld at Source on Government Money Payments Value Added Tax (VAT) and Percentage Tax to all applicable income recipients for the month of November, 2003 (Form No. 2307) 15 MONDAY Last Day of e-Filing of the Monthly Remittance Return of Income Taxes Withheld on Compensation & Creditable Income Taxes Withheld (Expanded) and remittance of taxes through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of November, 2003 (Form Nos. 1601C & 1601E) e-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 through EFPS ( e-Payment ) withheld by large & selected non-large taxpayers for the month of November, 2003 (Form No. 1602) e-Filing/Filing of the Annual Income Tax Return For Corporations and Partnerships including Tax Exempt Organizations, Cooperatives, Government Educational Institutions, General Professional Partnerships, Joint Ventures, FCDU, Qualified Retirement Benefit Plan, Irrevocable Trust and ECOZONE Registered Enterprises classified as large/selected non-large/non-large taxpayers together with the applicable attachments and e-Payment/payment of tax due for the fiscal year ending on August 31, 2003 (Form No. 1702 & 1702 AIF/Audited Financial Statements) Filing of the Improperly Accumulated Earnings Tax Return together with the applicable attachments and payment of tax due by corporate taxpayers for the fiscal year ending on November 30, 2002 (Form No. 1704) Filing of the Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock NOT Traded Through the Local Stock Exchange together with the applicable attachments and payment of tax due by corporate taxpayers whose taxable year ends on August 31, 2003 (Form No. 1707A) Registration of the Bound Computer-Generated/Loose-Leaf Books of Accounts and other Accounting Records such as but not limited to Receipts & Invoices by a taxpayer whose fiscal year ends on November 30, 2003 16 TUESDAY Last Day of Submission of the Consolidated Return of All Transactions based on the reconciled data of Stockbrokers from the returns filed and taxes collected and turned over by him to the concerned RDO by the Secretary of the Local Stock Exchange for the period covered from December 1 to 15, 2003 22 MONDAY Last Day of Filing of the Monthly Value-Added Tax Declaration together with the applicable attachments and payment of tax due by non-large taxpayers for the month of November, 2003 where such taxpayer's taxable quarter ends on December 31, 2003 or on January 31, 2004 (Form No. 2550M) Filing of the Monthly Percentage Tax Return together with the applicable attachments and payment of tax due by a taxpayer for the month of November, 2003 (Form No. 2551M) e-Filing/Filing of the Quarterly Percentage Tax Return on Overseas Dispatch, Message or Conversation Originating from the Philippines and on Amusement Taxes (Except Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange and Percentage Tax Payable Under Special Laws) together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on November 30, 2003 (Form No. 2551) Distribution of the Certificate of Creditable Tax Withheld at Source to all applicable income recipients subjected to expanded withholding tax whose taxable quarter ends on November 30, 2003 (Form No. 2307) 26 FRIDAY Last Day of e-Filing of the Monthly Value-Added Tax Declaration and e-Payment of tax due by large & selected non-large taxpayers for the month of November, 2003 , where such taxpayer's taxable quarter ends on December 31, 2003 or on January 31, 2004 (Form No. 2550M) e-Filing/Filing of the Quarterly Value-Added Tax Return together with the applicable attachments and e-Payment/payment of tax due by large/selected non-large/non-large taxpayers for the taxable quarter ending on November 30, 2003 (Form No. 2550Q) Submission of the Quarterly Summary Lists of Sales/Purchases by a Value-Added Tax (VAT) registered taxpayer for taxable quarter ending on November 30, 2003 29 MONDAY Last Day of Registration of the Books of Accounts and other Accounting Records by a taxpayer whose taxable year begins on January 1, 2004 NOTE: (1) EFPS refers to Electronic Filing and Payment System of the BIR. e-Filing and e-Payment refer to the filing of the return and payment of the tax due thereon using the EFPS (in RED ink). On the other hand, Filing and Payment refer to the MANUAL filing of return and payment of the tax due thereon (in BLACK ink). DISTcH (2) Filing of Excise Tax Returns for Alcohol, Petroleum and Tobacco and payment of taxes due by large taxpayers must be done through the EFPS (Form Nos. 2200A, 2200P and 2200T). (3) Deadline for the submission of applicable attachment/s to any tax return e-Filed through the EFPS by a taxpayer shall be within fifteen (15) days from date of e-Filing. (4) Filing of Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators and remittance of taxes withheld by the operator, manager or person in charge of the horse races from bettors and owners of winning race horses shall be within 20 days from the date the tax was deducted and withheld. (BIR Form No. 1600-WP)