BIR 2005 Tax Calendar

BIR 2005 TAX CALENDAR JANUARY 2005 3 MONDAY Start of Period Covered Registration Bound Computer Generated TY ending (for those with no capability to Dec. 31, 2004 submit in CD-ROM form) or Manual Loose Leaf Books of Accounts & other Accounting Records such as but not limited to Receipts & Invoices Computerized Books of Accounts FY beginning & Other Accounting Records in Feb. 1, 2005 CD-ROM (read only) properly labeled with the name of taxpayer, taxable year and the serial no. and volume no. of the books of accounts and other accounting records, documents, duly stamped registered and signed by LTAD I or II, LTDO or RDO E-Filing/Filing & E-Payment/Payment 1700 by individual not qualified TY 2004 for substituted filing and marginal income earners 1701 & 1701 AIF/Audited Financial TY 2004 Statements together with the applicable attachments 1702 & 1702 AIF/Audited Financial TY ending Statements together with the Dec. 31, 2004 applicable attachments 1704 together with the applicable CY ending attachments Dec. 31, 2003 E-Payment/Payment 0605 Annual Registration Fee TY 2005 Last Day of Submission Inventory List FY ending November 30, 2004 Consolidated Return of All Dec. 16 - 31, 2004 Transactions based on the Reconciled Data of the Stockbrokers Automobile Manufacturers'/ 2nd Semester of 2004 Assemblers' or Importers' Sworn Statement Engagement Letters and Renewals or FY beginning Subsequent Agreements for Financial March 1, 2005 Audit by Independent CPAs E-Filing/Filing & E-Payment/Payment 1702Q together with the applicable TQ ending attachments L/SNL/NL Taxpayers October 31, 2004 who have adopted fiscal year accounting period 5 WEDNESDAY Last Day of Submission Transcript sheets of the following: Month of Dec. 2004 2.08-ORB (A-1) 2.17A-ORB 2.69A-19-ORB 2.08-ORB 2.20-ORB 2.70-ORB 2.11-ORB 2.36-ORB 398-ORB 2.14-ORB 2.68-ORB 398-1-ORB 2.17-ORB 2.69-ORB Summary Report of Certifications Month of Dec. 2004 Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) Sworn statements of the following: Brewers' or Importers' Volume of Oct.-Nov.-Dec. 2004 Sales of each particular brand of fermented liquor Manufacturers' or Importers' Volume Oct.-Nov.-Dec. 2004 of Sales of each particular brand of cigars &/or cigarettes sold E-Filing/Filing & E-Payment/Payment 2000 Month of Dec. 2004 10 MONDAY Last Day of Submission Transcript sheets of the following: Month of Dec. 2004 2.43-ORB 31.18-ORB 2.61-ORB 31.27-ORB 2.83-ORB 31.46-ORB 31.01(L7) Transcript sheets of ORB used Month of Dec. 2004 by manufacturers/assemblers, importers and dealers of automobiles Transcript sheets of the following: Month of Dec. 2004 38.01-ORB 2222-ORB List of Buyers of Sugar Together Month of Dec. 2004 with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases Month of Dec. 2004 of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill E-Filing/Filing & E-Payment/Remittance 1600 with the Alphabetical List of Month of Dec. 2004 Payees From Whom Taxes Were Withheld together with the BIR Form No. 2306 Filing & Remittance 1603 NL Taxpayers CQ ending Dec. 31, 2004 Distribution 2307 Certificate of Creditable Tax Month of Dec. 2004 Withheld at Source (VAT/Percentage Tax) 2306 Certificate of Final Tax Month of Dec. 2004 Withheld at Source (VAT/ Percentage Tax) Notice of Cancellation of Availment Month of Dec. 2004 of the Substituted Filing of Percentage Tax/VAT Return 11 TUESDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of Dec. 2004 L & SNL Taxpayers (Group E) 12 WEDNESDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of Dec. 2004 L & SNL Taxpayers (Group D) 13 THURSDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of Dec. 2004 L & SNL Taxpayers (Group C) 14 FRIDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of Dec. 2004 L & SNL Taxpayers (Group B) 17 MONDAY Last Day of Registration Bound Computer Generated TY ending (for those with no capability Dec. 31, 2004 to submit in CD-ROM form) or Manual Loose Leaf Books of Accounts & other Accounting Records such as but not limited to Receipts & Invoices Submission Manufacturers'/Producers'/ Last Semester of 2004 Importers' Sworn Statement on Products Manufactured, Produced or Imported by Qualified Jewelry Enterprises List of Medical Practitioners CQ ending Dec. 31, 2004 Quarterly List (w/ monthly CQ ending breakdown) of Contractors of Dec. 31, 2004 Gov't. Contracts entered into by the provinces/cities/ municipalities/barangays Consolidated Return of all Jan. 01-15, 2005 Transactions based on the reconciled data of Stockbrokers Summary List of blank OCTs/TCTs/ Month of Dec. 2004 CCTs issued to all RDs Monthly Summary Report/Schedule Month of Dec. 2004 of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs E-Filing/Filing & E-Payment/Payment 1702 & 1702 AIF/Audited Financial FY ending Statements together with the Sept. 30, 2004 applicable attachments 1704 together with the applicable CY ending attachments Dec. 31, 2003 2200M by Owner, Lessee, CQ ending Concessionaire or Operator of Dec. 31, 2004 the Mining Claim E-Filing & E-Payment/Remittance 1603 L & SNL Taxpayers CQ ending Dec. 31, 2004 E-Filing 1601C, 1601E, 1601F & 1602 Month of Dec. 2004 L & SNL Taxpayers (Group A) Filing/Payment/Remittance 1601C, 1601E, 1601F & 1602 Month of Dec. 2004 NL Taxpayers 1606 Month of Dec. 2004 1707A together with the applicable FY ending attachments by corporate taxpayers Sept. 30, 2004 Withholding Tax Remittance Month of Dec. 2004 Return/s with the corresponding Tax Remittance Advice/s (TRA/s) by National Government Agencies 20 THURSDAY Last Day of E-Filing/Filing & E-Payment/Payment 2551Q TQ ending Dec. 31, 2004 E-Payment 1601C, 1601 E, 1601F & 1602 Month of Dec. 2004 L & SNL Taxpayers Filing/Payment Month of Dec. 2004 2550M NL Taxpayers (TQ ending Jan. 31 or Feb. 28, 2005) 2551M NL Taxpayers Month of Dec. 2004 Distribution 2307 Expanded Withholding Tax TQ ending Dec. 2004 21 FRIDAY Last Day of E-Filing 2550M & 2551M Month of Dec. 2004 L & SNL Taxpayers (Group E) (TQ ending Jan. 31 or Feb. 28, 2005) 24 MONDAY Last Day of E-Filing 2550M & 2551M Month of Dec. 2004 L & SNL Taxpayers (Groups D, C & B) (TQ ending Jan. 31 or Feb. 28, 2005) 25 TUESDAY Last Day of E-Submission Quarterly Summary Lists of Sales/ TQ ending Purchases by a Value Added Tax Dec. 31, 2004 (VAT) registered taxpayer E-Filing/Filing & E-Payment/Payment 2550Q TQ ending Dec. 31, 2004 E-Filing 2550M & 2551M Month of Dec. 2004 L & SNL Taxpayers (Group A) (TQ ending Jan. 31 or Feb. 28, 2005) E-Payment 2550M & 2551M L& SNL Taxpayers Month of Dec. 2004 (TQ ending Jan. 31 or Feb. 28, 2005) Refund Excess Taxes Withheld on TY ending 2004 Compensation by Employer, whether Private or Government as a result of the Year-end Adjustment 31 MONDAY Last Day of Registration Manual Books of Accounts & Other FY beginning Accounting Records Feb. 1, 2005 Computerized Books of Accounts & TY ending Other Accounting Records in Dec. 31, 2004 CD-ROM (read only) properly labeled with the name of taxpayer, taxable year and the serial no. and volume no. of the books of accounts and other accounting records, documents, duly stamped registered and signed by LTAD I or II, LTDO or RDO. Submission Inventory List TY ending Dec. 31, 2004 Affidavit on the Post Reporting TY ending Reqs. For CAS in Lieu of Dec. 31, 2004 Hardbound Computer-Generated Books of Accounts/Receipts & Invoices & Other Accounting Records List of Regular Suppliers of Goods and Services by the Top 10,000 Private Corporations including Large Taxpayers Sworn Statement by every lessee, Last Semester concessionaire, owner or operator of 2004 of mines or quarry, processor of minerals, producers or manufacturer of mineral products Transcript sheets of ORB submitted CY ending by Qualified Jewelry Enterprise to Dec. 31, 2004 the BOI Annual Alphabetical List of CY ending Professionals/Persons who were Dec. 31, 2004 issued Professional/Occupational Tax Receipt (PTR/OTR) by LGUs E-Filing/Filing & E-Payment/Payment 1702Q together with the applicable Qtr. ending attachments L/SNL/NL Taxpayers Nov. 30, 2004 who have adopted the fiscal year accounting period E-Filing/Filing 1604 CF together with the TY 2004 Alphabetical List of Employees/ Payees from whom taxes were withheld and those whose income payments are exempt from withholding E-Payment/Payment 0605 Annual Registration Fee TY 2005 Distribution 2304 to all applicable recipients TY 2004 2306 to all income recipients TY 2004 including qualified employees whose purely compensation income & fringe benefits were subjected to Final Withholding Tax 2316 to all applicable income TY 2004 recipients E-Registration An expansion of the eTIN that offers other registration services to taxpayers registering online such as payment of registration fee, issuance of certificate of registration and application of authority to print for individuals, (classified as professionals or single proprietors) and corporate taxpayers. FEBRUARY 2005 1 TUESDAY Last Day of Submission Consolidated Return of All Jan. 16-31, 2005 Transactions based on the reconciled data of the Stockbrokers Filing Engagement Letters and Renewals or FY beginning Subsequent Agreements for Financial April 1, 2005 Audit by Independent CPAs 7 MONDAY Last Day of Submission Transcript sheets of the following: Month of Jan. 2005 2.08-ORB (A-1) 2.17A-ORB 2.69A-19-ORB 2.08-ORB 2.20-ORB 2.70-ORB 2.11-ORB 2.36-ORB 398-ORB 2.14-ORB 2.68-ORB 398-1-ORB 2.17-ORB 2.69-ORB Summary Report of Certifications Month of Jan. 2005 Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) Sworn Statement of the following: Brewers' or Importers' Volume of Nov.-Dec 2004- Sales of each particular brand of Jan. 2005 fermented liquor Manufacturers' or Importers' Volume Nov.-Dec. of Sales of each particular brand of 2004-Jan. cigars &/or cigarettes sold 2005 E-Filing/Filing/E-Payment/Payment 2000 Month of Jan. 2005 8 TUESDAY Last Day of Submission Transcript sheets of the following: Month of Jan. 2005 2.43-ORB 31.18-ORB 2.61-ORB 31.27-ORB 2.83-ORB 31.46-ORB 31.01(L7) Transcript sheets of ORB used by Month of manufacturers/assemblers, importers Jan. 2005 and dealers of automobiles 10 THURSDAY Last Day of Submission Transcript sheets of the following: Month of Jan. 2005 38.01-ORB 2222-ORB List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases Month of Jan. 2005 of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill E-Filing/Filing /E-Payment/Remittance 1600 with the Alphabetical List of Month of Jan. 2005 Payees From Whom Taxes Were Withheld together with the BIR Form No. 2306 Filing & Payment/Remittance 1601C, 1601 E, 1601F & 1602 Month of Jan. 2005 NL Taxpayers 1606 Month of Jan. 2005 Filing Withholding Tax Remittance Month of Jan. 2005 Return/s with the corresponding Tax Remittance Advice/s (TRA/s) by National Government Agencies Distribution 2307 Certificate of Creditable Month of Jan. 2005 Tax Withheld at Source (VAT/ Percentage Tax) 2306 Certificate of Final Tax Month of Jan. 2005 Withheld at Source (VAT/ Percentage Tax) 11 FRIDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of Jan. 2005 L & SNL Taxpayers (Group E) 14 MONDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of Jan. 2005 L & SNL Taxpayers (Groups B, C & D) 15 TUESDAY Last Day of Registration Bound Computer Generated FY ending (for those with no capability to Jan. 31, 2005 submit in CD-ROM form)or Manual Loose Leaf Books of Accounts & other Accounting Records such as but not limited to Receipts & Invoices Submission Monthly Summary Report/ Month of Jan. 2005 Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/ Month of Jan. 2005 TCTs/CCTs issued to all RDs E-Filing/Filing/E-Payment/Payment 1702 & 1702 AIF/Audited FY ending Financial Statements together Oct. 31, 2004 with the applicable attachments 1704 together with the applicable FY ending attachments Jan. 31, 2004 E-Filing 1601C, 1601E, 1601F & 1602 Month of Jan. 2005 L & SNL Taxpayers (Group A) E-Payment 1601C, 1601E, 1601F & 1602 Month of Jan. 2005 L & SNL Taxpayers Filing/Payment 1707A together with the FY ending applicable attachments by Oct. 31, 2004 corporate taxpayers 16 WEDNESDAY Last Day of Submission Consolidated Return of All Feb. 1-15, 2005 Transactions Based on the Reconciled Data of Stockbrokers 21 MONDAY Last Day of E-Filing/Filing & E-Payment/Payment 2551Q TQ ending Jan. 31, 2005 E-Filing 2550M & 2551M Month of Jan. 2005 L & SNL Taxpayers (Group E) (TQ ending Feb. 28 or March 31, 2005) Filing/Payment 2550M NL Taxpayers Month of Jan. 2005 (TQ ending Feb. 28 or March 31, 2005) 2551M NL Taxpayers Month of Jan. 2005 Distribution 2307 Expanded Withholding Tax TQ ending Jan. 31, 2005 22 TUESDAY Last Day of E-Filing 2550M & 2551M Month of Jan. 2005 L & SNL Taxpayers (Group D) (TQ ending Feb. 28 or March 31, 2005) 23 WEDNESDAY Last Day of E-Filing 2550M & 2551M Month of Jan. 2005 L & SNL Taxpayers (Group C) (TQ ending Feb. 28 or March 31, 2005) 24 THURSDAY Last Day of E-Filing 2550M & 2551M Month of Jan. 2005 L & SNL Taxpayers (Group B) (TQ ending Feb. 28 or March 31, 2005) 25 FRIDAY Last Day of E-Submission Quarterly Summary Lists of TQ ending Sales/Purchases by a Value Jan. 31, 2005 Added Tax (VAT) registered taxpayer E-Filing/Filing & E-Payment/Payment 2550Q TQ ending Jan. 31, 2005 E-Filing 2550M & 2551M Month of Jan. 2005 L & SNL Taxpayers (Group A) (TQ ending Feb. 28 or March 31, 2005) E-Payment 2550M & 2551M L & SNL Taxpayers Month of Jan. 2005 (TQ ending Feb. 28 or March 31, 2005) 28 MONDAY Last Day of Registration Manual Books of Accounts & FY beginning other Accounting Records March 1, 2005 Computerized Books of Accounts FY beginning & other Accounting Records in March 1, 2005 CD-ROM (read only) properly labeled with the name of taxpayer, taxable year and the serial no. and volume no. of the books of accounts and other accounting records, documents, duly stamped registered and signed by LTAD I or II, LTDO or RDO Submission Transcript sheets of ORB submitted FY ending by Qualified Jewelry Enterprise to January 31, 2005 the BOI E-Substituted Filing The electronic transmission (via EFPS under BIR website/PORTAL) of BIR Form 1604CF which when duly received and acknowledged by the bureau will constitute as the "substitute" income tax returns of employees qualified for substituted filing under RR 3-2002 as amended by RR 19-2002. MARCH 2005 1 TUESDAY Last Day of Submission Consolidated Return of all Feb. 16-28, 2005 Transactions based on the Reconciled Data of the Stockbrokers Annual Alphabetical List CY ending of Taxpayers (Individual/ Dec. 31, 2004 Corporations) who were issued Provincial/City/ Municipal/Barangay Permits to engage in the business of LGUs E-Filing/Filing & E-Payment/Payment 1702Q together with the Qtr. ending applicable attachments L, Dec. 31, 2004 SNL & NL Taxpayers E-Filing/Filing 1604E together with Alphabetical TY 2004 List of Payee Filing Engagement Letters and Renewals FY beginning or Subsequent Agreements for May 1, 2005 Financial Audit by Independent CPAs 2 WEDNESDAY Last Day of Submission Inventory List FY ending January 31, 2005 7 MONDAY Last Day of Submission Transcript sheets of the following: Month of Feb. 2005 2.08-ORB (A-1) 2.17A-ORB 2.69A-19-ORB 2.08-ORB 2.20-ORB 2.70-ORB 2.11-ORB 2.36-ORB 398-ORB 2.14-ORB 2.68-ORB 398-1-ORB 2.17-ORB 2.69-ORB Summary Report of Certifications Month of Feb. 2005 Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) Sworn Statements of the following: Brewers' or Importers' Volume of Dec. 2004-Jan.- Sales of each particular brand of Feb. 2005 fermented liquor Manufacturers' & Importers' Dec. 2004- Volume of Sales of each particular Jan.-Feb. 2005 brand of cigars and/or cigarettes sold E-Filing/Filing/E-Payment/Payment 2000 Month of Feb. 2005 8 TUESDAY Last Day of Submission Transcript sheets of the following: Month of Feb. 2005 2.43-ORB 31.18-ORB 2.61-ORB 31.27-ORB 2.83-ORB 31.46-ORB 31.01(L7) Transcript sheets of ORB used by Month of Feb. 2005 manufacturers/assemblers, importers and dealers of automobiles 10 THURSDAY Last Day of Submission Transcript sheets of the following: Month of Feb. 2005 38.01-ORB 2222-ORB List of Buyers of Sugar Together Month of Feb. 2005 with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases Month of Feb. 2005 of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill E-Filing /Filing/E-Payment/Remittance 1600 with the Alphabetical List Month of Feb. 2005 of Payees From Whom Taxes Were Withheld together with the BIR Form No. 2306 Filing & Payment/Remittance 1601C,1601 E, 1601F & 1602 Month of Feb. 2005 NL Taxpayers 1606 Month of Feb. 2005 Filing Withholding Tax Remittance Month of Feb. 2005 Return/s with the corresponding Tax Remittance Advice/s (TRA/s) by National Government Agencies Distribution 2307 Certificate of Creditable Month of Feb. 2005 Tax Withheld at Source (VAT/ Percentage Tax) 2306 Certificate of Final Tax Month of Feb. 2005 Withheld at Source (VAT/ Percentage Tax) 11 FRIDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of Feb. 2005 L & SNL Taxpayers (Group E) 14 MONDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of Feb. 2005 L & SNL Taxpayers (Groups B, C & D) 15 TUESDAY Last Day of Registration Bound Computer Generated FY ending Feb. 28, 2005 (for those with no capability to submit in CD-ROM form) or Manual Loose Leaf Books of Accounts & other Accounting Records such as but not limited to Receipts & Invoices Submission Monthly Summary Report/ Month of Feb. 2005 Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDS and LRAs Summary List of blank OCTs/ Month of Feb. 2005 TCTs/CCTs issued to all RDs E-Filing/Filing/E-Payment/Payment 1702 & 1702AIF Audited Financial FY ending Statements together with the Nov. 30, 2004 applicable attachments 1704 together with the applicable FY ending attachments Feb. 28, 2004 E-Filing 1601C, 1601E, 1601F & 1602 Month of Feb. 2005 L & SNL Taxpayers (Group A) E-Payment 1601C, 1601E, 1601F & 1602 Month of Feb. 2005 L & SNL Taxpayers Filing/Payment 1707A together with the applicable FY ending attachments by corporate taxpayers Nov. 30, 2004 16 WEDNESDAY Last Day of Submission Consolidated Return of all March 1 - 15, 2005 Transactions based on the reconciled data of Stockbrokers 21 MONDAY Last Day of E-Filing/Filing & E-Payment/Payment 2551Q TQ ending Feb. 28, 2005 E-Filing 2550M & 2551M Month of Feb. 2005 L & SNL Taxpayers (Group E) (TQ ending March 31 or April 30, 2005) Filing/Payment 2550M NL Taxpayers Month of Feb. 2005 (TQ ending March 31 or April 30, 2005) 2551M Month of Feb. 2005 Distribution 2307 Expanded Withholding tax TQ ending Feb. 28, 2005 22 TUESDAY Last Day of E-Filing 2550M & 2551M Month of Feb. 2005 L & SNL Taxpayers (Group D) (TQ ending March 31 or April 30, 2005) 23 WEDNESDAY Last Day of E-Filing 2550M & 2551M Month of Feb. 2005 L & SNL Taxpayers (Group C) (TQ ending March 31 or April 30, 2005) 28 MONDAY Last Day of E-Submission Quarterly Summary Lists of Sales TQ ending /Purchases by a Value Added Tax Feb. 28, 2005 (VAT) registered taxpayer E-Filing/Filing & E-Payment/Payment 2550Q TQ ending Feb. 28, 2005 E-Filing 2550M & 2551M Month of Feb. 2005 L & SNL Taxpayers (Groups A & B) (TQ ending March 31 or April 30, 2005) E-Payment 2550M & 2551M L& SNL Taxpayers Month of Feb. 2005 (TQ ending March 31 or April 30, 2005) 30 WEDNESDAY Last Day of Registration Computerized Books of Accounts FY beginning & Other Accounting Records in April 1, 2005 CD-ROM (read only) properly labeled with the name of taxpayer, taxable year and the serial no. and volume no. of the books of accounts and other accounting records, documents, duly stamped registered and signed by LTAD I or II, LTDO or RDO Inventory List FY ending Feb. 28, 2005 31 THURSDAY Last Day of Registration Manual Books of Account & FY beginning other Accounting Records April 1, 2005 Submission Transcript sheets of ORB FY ending submitted by Qualified Jewelry Feb. 28, 2005 Enterprise to the BOI TVCD-Mobile RO (Tax Compliance Verification Drive-Mobile Revenue Officer) A project aimed at providing the Revenue Officers with a wireless handled device (Blackberry) equipped with the facility to access the central database for recording and tracking of findings on taxpayers' compliance during the conduct of tax mapping operations. APRIL 2005 1 FRIDAY Last Day of Submission Consolidated Return of all March 16-31, 2005 Transactions on the Reconciled Data of the Stockbrokers Filing Engagement Letters & Renewals FY beginning or Subsequent Agreements for June 1, 2005 Financial Audit by Independent CPAs 5 TUESDAY Last Day of Submission Transcript sheets of the following: Month of March 2005 2.08-ORB(A-1) 2.17A-ORB 2.69A-19-ORB 2.08-ORB 2.20-ORB 2.70-ORB 2.11-ORB 2.36-ORB 398-ORB 2.14-ORB 2.68-ORB 398.1-ORB 2.17-ORB 2.69-ORB Month of March 2005 Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) Sworn Statements of the following: Brewers' or Importers' Volume of Jan.-Feb.- Sales of each particular brand of March 2005 fermented liquor Manufacturers' & Importers' Jan.-Feb.- Volume of Sales of each particular March 2005 brand of cigars and/or cigarettes sold E-Filing/Filing & E-Payment/Payment 2000 Month of March 2005 8 FRIDAY Last Day of Submission Transcript Sheets of the following: Month of March 2005 2.43-ORB 31.18-ORB 2.61-ORB 31.27-ORB 2.83-ORB 31.46-ORB 31.01-ORB(L7) Transcript Sheet of ORB by Month of March 2005 manufacturers/assemblers, importers, and dealers of automobiles 11 MONDAY Last Day of Submission Transcript Sheets of the following: Month of March 2005 38.01-ORB 2222-ORB List of Buyers of Sugar Together Month of March 2005 with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Month of March 2005 Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill E-Filing/Filing & E-Payment/Remittance 1600 with the Alphabetical List of Month of March 2005 Payees From Whom Taxes Were Withheld together with the BIR Form No. 2306 E-Filing 1601C, 1601E, 1601F & 1602 Month of March 2005 L & SNL Taxpayers (Group E) Filing & Payment/Remittance 1601C, 1601E, 1601F & 1602 Month of March 2005 NL Taxpayer 1603 NL Taxpayers Month of March 2005 1606 Month of March 2005 Filing Withholding Tax Remittance Month of March 2005 Returns with the corresponding Tax Remittance Advice/s (TRA/s) by National Government Agencies (NGAs) Distribution 2307 Certificate of Creditable Tax Month of March 2005 Withheld at Source (VAT/Percentage Tax) 2306 Certificate of Final Tax Month of March 2005 Withheld at Source (VAT/ Percentage Tax) 12 TUESDAY Last Day of E-Filing 1601 C, 1601 E, 1601 F & 1602 Month of March 2005 L & SNL Taxpayers (Group D) 13 WEDNESDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of March 2005 L & SNL Taxpayers (Group C) 14 THURSDAY Last Day of E-Filing 1601 C, 1601E, 1601F & 1602 Month of March 2005 L & SNL Taxpayers (Group B) 15 FRIDAY Last Day of Registration Bound Computer-Generated Month of (for those with no capability to March 2005 submit in CD-ROM form) or Manual Loose-Leaf Books of Accounts & other Accounting Records. Submission Quarterly List (with monthly CQ ending Breakdown) of Contractors of gov't. March 31, 2005 contracts entered into by the provinces/cities/municipalities/ barangays List of Medical Practitioners CQ ending March 31, 2005 Monthly Summary Report/ Month of March 2005 Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDS and LRAs Summary List of blank OCTs/ Month of March 2005 TCTs/CCTs issued to all RDs E-Filing 1601C, 1601E, 1601F & 1602 Month of March 2005 L & SNL Taxpayers (Group A) E-Filing/Filing & E-Payment/Payment 1700 by individual not qualified for TY 2004 substituted filing and marginal income earners 1701Q together with the applicable TQ ending attachments March 31, 2004 1701 & 1701 AIF Audited Financial TY ending Statements together with the Dec. 31, 2004 applicable attachments 1702 & 1702 AIF Audited Financial TY ending Statements together with the Dec. 31, 2004 applicable attachments 1704 together with the applicable FY ending attachments March 31, 2004 2200M Owner, Lessee, CQ ending Concessionaire or Operator of March 31, 2004 Mining Claim E-Payment 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers March 2005 Filing & Payment 1707A together with the TY ending applicable attachments by Dec. 31, 2004 individual & corporate taxpayers 18 MONDAY Last Day of Submission Consolidated Return of all April 1-15, 2005 Transactions based on the Reconciled Data of Stockbrokers by the Secretary of the Local Stock Exchange 20 WEDNESDAY Last Day of E-Filing/Filing & E-Payment/Payment 2551Q TQ ending March 31, 2005 Filing & Payment 2550M NL Taxpayers Month of March 2005 (TQ ending April 30 or May 31, 2005) 2551M NL Taxpayers Month of March 2005 Distribution 2307 Expanded Withholding Tax TQ ending March 31, 2005 21 THURSDAY Last Day of E-Filing 2550M & 2551M Month of March L & SNL Taxpayers (Group E) 2005 (TQ ending April 30 or May 31, 2005) 22 FRIDAY Last Day of E-Filing 2550M & 2551M Month of March L & SNL Taxpayers (Group D) 2005 (TQ ending April 30 or May 31, 2005) 25 MONDAY Last Day of E-Submission Quarterly Summary Lists of Sales/ TQ ending Purchases by a VAT Registered March 31, 2005 Taxpayers E-Filing/Filing & E-Payment/Payment 2550Q TQ ending March 31, 2005 E-Filing 2550M & 2551M Month of March 2005 L & SNL Taxpayers (Groups C, (TQ ending B & A) April 30 or May 31, 2005) E-Payment 2550M & 2551M Month of March L & SNL Taxpayers 2005 (TQ ending April 30 or May 31, 2005) 29 FRIDAY Last Day of Registration Manual Books of Accounts & FY beginning Other Accounting Records May 1, 2005 Copy of the Annual Report duly received by the office of the Insurance Commission by an Insurance Company E-Filing/Filing & E-Payment/Payment 1702Q together with the applicable Qtr. ending attachments L/SNL/NL Taxpayers February 28, who have adopted the fiscal year 2005 accounting period MAY 2005 2 MONDAY Last Day of Registration Computerized Books of FY beginning Accounts & Other Accounting May 1, 2005 Records in CD-ROM (read only) properly labeled with the name of taxpayer, taxable year and the serial no. and volume no. of the books of accounts and other accounting records, documents, duly stamped registered and signed by LTAD I or II, LTDO or RDO Submission Inventory List FY ending Mar. 31, 2005 Transcript sheets of ORB Month of submitted by Qualified Jewelry March 2005 Enterprise to the BOI Consolidated Return of All Apr. 16-30, 2005 Transactions based on the Reconciled Data of Stockbrokers Filing Engagement Letters & Renewals FY beginning of Subsequent Agreements for Jul. 1, 2005 Financial Audit by Independent CPAs 5 THURSDAY Last Day of Submission Summary Report of Certifications Month of Apr. 2005 Issued by the President of the National Home Mortgage Finance Corp. (RA 7279) Transcript sheets of the following: Month of Apr. 2005 2.08 ORB 2.17AORB 2.69A 190RB 2.08-ORB(A-1) 2.20 ORB 2.70 ORB 2.11 ORB 2.36 ORB 398 ORB 2.14 ORB 2.68 ORB 398-1 ORB 2.17 ORB 2.69 ORB Sworn Statements of the following: Brewers' or Importers' Volume of Feb.-Mar. Sales of each particular brand of Apr. 2005 fermented liquor Manufacturer' & Importers' Volume Feb.-Mar. of Sales of each particular brand of Apr. 2005 cigars and/or cigarettes sold E-Filing/Filing & E-Payment/Payment 2000 Month of Apr. 2005 10 TUESDAY Last Day of E-Filing/Filing/E-Payment Remittance 1600 with the Alphabetical List of Month of Apr. 2005 Payees From Whom Taxes Were Withheld together with the BIR Form No. 2306 Filing & Payment/Remittance 1601C, 1601E, 1601F & 1602 Month of Apr. 2005 NL Taxpayers 1606 Filing Withholding Tax Remittance Month of Apr. 2005 Return/s with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Transcript sheets of the following: Month of Apr. 2005 2.43 ORB 31.18 ORB 2.61 ORB 31.27 ORB 2.83 ORB 31.46 ORB 31.01 Record (L7) Transcript sheets of ORB used by Month of Apr. 2005 manufacturers/assemblers, importers and dealers of automobiles Transcript sheets of the following: Month of Apr. 2005 38.01 ORB 2222 ORB List of Buyers of Sugar Together Month of Apr. 2005 with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases Month of of Refined Sugar by the Proprietor Apr. 2005 or Operator of a Sugar Refinery or Mill Distribution 2307 Certificate of Creditable Month of Tax Withheld at Source (VAT/ Apr. 2005 Percentage Tax) 2306 Certificate of Final Tax Withheld at Source (VAT/ Percentage Tax 11 WEDNESDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group E) Apr. 2005 12 THURSDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group D) Apr. 2005 13 FRIDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group C) Apr. 2005 16 MONDAY Last Day of Registration Bound Computer-Generated FY ending (for those with no capability to Apr. 30, 2005 submit in CD-ROM form) or Manual Loose-Leaf Books of Accounts & Other Accounting Records Submission Consolidated Return of All May 1-15, 2005 Transactions based on the Reconciled Date of Stockbrokers Monthly Summary Report/Schedule Month of of Transfers of Titled and Untitled Apr. 2005 Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/ Month of TCTs/CCTs issued to all RDs Apr. 2005 E-Filing/Filing & E-Payment/Payment 1702 & 1702 AIF Audited Financial FY ending Statements together with the Jan. 31, 2005 applicable attachments 1704 together with the applicable FY ending attachments Apr. 30, 2004 E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Groups A & B) April 2005 E-Payment 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers April 2005 Filing & Payment 1707A together with the TY ending applicable attachments by Jan. 31, 2005 corporate taxpayers 20 FRIDAY Last Day of E-Filing/Filing & E-Payment/Payment 2551Q TQ ending Apr. 30, 2005 Filing & Payment 2550M Mo. of Apr. 2005 (TQ ending May 31 or June 30, 2005) 2551M NL Taxpayers Mo. of Apr. 2005 Distribution 2307 Expanded Withholding Tax TQ ending Apr. 30, 2005 23 MONDAY Last Day of E-Filing 2550M & 2551M Mo. of Apr. 2005 L & SNL Taxpayers (Groups C, (TQ ending D & E) May 31 or June 30, 2005) 24 TUESDAY Last Day of E-Filing 2550M & 2551 ML & SN Mo. of Apr. 2005 L Taxpayers (Group B) (TQ ending May 31 or June 30, 2005) 25 WEDNESDAY Last Day of E-Submission Quarterly Summary List of Sales/ TQ ending Purchases by a VAT-Registered Apr. 30, 2005 taxpayers E-Filing/Filing & E-Payment/Payment 2550Q Qtr. ending Apr. 30, 2005 E-Filing 2550M & 2551M Mo. of Apr. 2005 L & SNL Taxpayers (Group A) (TQ ending May 31 or June 30, 2005) E-Payment 2550M & 2551M Mo. of Apr. 2005 L & SNL Taxpayers (TQ ending May 31 or June 30, 2005) 30 MONDAY Last Day of Registration Computerized Books of Accounts FY beginning & Other Accounting Records in June 1, 2005 CD-ROM (read only) properly labeled with the name of taxpayer, taxable year and the serial no. and volume no. of the books of accounts and other accounting records, documents, duly stamped registered and signed by LTAD I or II, LTDO or RDO. Submission Inventory List FY ending Apr. 30, 2005 E-Filing/Filing & E-Payment/Payment 1702Q together with the applicable Quarter ending attachments L/SNL/NL Taxpayers Mar. 31, 2005 who have adopted fiscal year accounting period 31 TUESDAY Last Day of Registration Manual Books of Accounts & FY beginning Other Accounting Records June 1, 2005 Submission Transcript sheets of ORB submitted FY ending by Qualified Jewelry Enterprise to Apr. 30, 2005 the BOI BIR Portal A single point of access to a set of resources that an enterprise wants to make available to the portal users. It provides securely aggregated and personalized access to BIR services and information. JUNE 2005 1 WEDNESDAY Last Day of Submission Consolidated Return of All May 16-31, 2005 Transactions based on the Reconciled Data of Stockbrokers Filing Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial Aug. 1, 2005 Audit by Independent CPAs 6 MONDAY Last Day of Submission Summary Report of Certification Month of Issued by the President of the May 2005 National Home Mortgage Finance Corporation (RA 7279) Transcript sheets of the following: Month of May 2005 2.08ORB(A-1) 2.17AORB 2.69A-19ORB 2.08ORB 2.20ORB 2.70ORB 2.11ORB 2.36ORB 398ORB 2.14ORB 2.68ORB 398-1ORB 2.17ORB 2.69ORB Sworn Statements of the following: Brewers' or Importers' Volume of Mar.-Apr.- Sales of each particular brand of May 2005 fermented liquor Manufacturers' & Importers' Volume Mar.-Apr.- of Sales of each particular brand of May 2005 cigars and/or cigarettes sold Filing & Payment 2000 Mo. of May 2005 8 WEDNESDAY Last Day of Submission Transcript Sheets of the following: Month of May 2005 2.43 ORB 31.18 ORB 2.61 ORB 31.27 ORB 2.83 ORB 31.46 ORB 31.01 Record (L7) Transcript sheets of ORB used by Month of manufacturers/assemblers, importers May 2005 and dealers of automobiles 10 FRIDAY Last Day of Submission Transcript Sheets of the following: Month of May 2005 38.01 ORB 22.22 ORB List of Buyers of Sugar Together Month of May 2005 with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Month of Refined Sugar by the Proprietor or May 2005 Operator of a Sugar Refinery or Mill E-Filing/Filing/E-Payment Remittance 1600 with the Alphabetical List of Month of May 2005 Payees From Whom Taxes Were Withheld together with the BIR Form No. 2306 Filing & Payment/Remittance 1601C, 1601E, 1601F & 1602 NL Month of May 2005 Taxpayers 1602 NL Taxpayers Month of May 2005 1606 Month of May 2005 Filing Withholding Tax Remittance Month of May 2005 Return/s with the corresponding Tax Remittance Advice/s (TRA's) by National Gov't. Agencies (NGAs) Distribution 2307 Certificate of Creditable Month of Tax Withheld at Source (VAT/ May 2005 Percentage Tax) 2306 Certificate of Final Tax Month of Withheld at Source (VAT/ May 2005 Percentage Tax 13 MONDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Groups C, May 2005 D & E) 14 TUESDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group B) May 2005 15 WEDNESDAY Last Day of Registration Bound Computer-Generated (for FY ending those with no capability to submit May 31, 2005 in CD-ROM form) or Manual Loose-Leaf Books of Accounts and Other Accounting Records Submission Monthly Summary Report/Schedule Month of of Transfers of Titled and Untitled May 2005 Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/ Month of CCTs issued to all RDs May 2005 E-Filing/Filing & E-Payment/Payment 1702 & 1702AIF Audited Financial FY ending Statements together with the Feb. 28, 2005 applicable attachments 1704 together with the applicable FY ending attachments May 31, 2004 E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group A) May 2005 E-Payment 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers May 2005 Filing & Payment 1707A together with the applicable FY ending attachments by corporate taxpayers Feb. 28, 2005 16 THURSDAY Last Day of Submission Consolidated Return of All June 1-15, 2005 Transactions based on the Reconciled Data of Stockbrokers 20 MONDAY Last Day of E-Filing Filing & E-Payment/Payment 2551Q TQ ending May 31, 2005 Filing & Payment 2550M NL Taxpayers Mo. of May 2005 (TQ ending June 30 or July 31, 2005) 2551M NL Taxpayers Mo. of May 2005 Distribution 2307 Expanded Withholding Tax TQ ending May 31, 2005 21 TUESDAY Last Day of E-Filing 2550M & 2551M Mo. of May 2005 L & SNL Taxpayers (Group E) (TQ ending June 30 or July 31, 2005) 22 WEDNESDAY Last Day of E-Filing 2550M & 2551M Mo. of May 2005 L & SNL Taxpayers (Group D) (TQ ending June 30 or July 31, 2000) 23 THURSDAY Last Day of E-Filing 2550M & 2551M Mo. of May 2005 L & SNL Taxpayers (Group C) (TQ ending June 30 or July 31, 2000) 24 FRIDAY Last Day of E-Filing 2550M & 2551M Mo. of May 2005 L & SNL Taxpayers (Group B) (TQ ending June 30 or July 31, 2005) 27 MONDAY Last Day of E-Submission Quarterly Summary Lists of Sales/ TQ ending Purchases by a VAT-registered May 31, 2005 taxpayer E-Filing/Filing & E-Payment/Payment 2550Q TQ ending May 31, 2005 E-Filing 2550M & 2551M Mo. of May 2005 L & SNL Taxpayers (Group A) (TQ ending June 30 or July 31, 2005) E-Payment 2550M & 2551M Mo. of May 2005 L & SNL Taxpayers (TQ ending June 30 or July 31, 2005) 29 WEDNESDAY Last Day of E-Filing/Filing & E-Payment/Payment 1702Q together with the applicable Qtr. ending attachments L/SNL/NL Taxpayers Apr. 30, 2005 who have adopted fiscal year accounting period 30 THURSDAY Last Day of Registration Manual Books of Accounts & Other FY beginning Accounting Records July 1, 2005 Computerized Books of Accounts FY beginning & Other Accounting Records in July 1, 2005 CD-ROM (read only) properly labeled with the name of taxpayer, taxable year and the serial no. and volume no. of the books of accounts and other accounting records, documents, duly stamped registered and signed by LTAD I or II, LTDO or RDO. Submission Inventory List FY beginning May 31, 2005 Automobile Manufacturer's/ 1st semester Assemblers' or Importer's Sworn of 2005 Statement Transcript sheets of ORB submitted FY ending by Qualified Jewelry Enterprise to the May 31, 2005 BOI Sworn Declaration of Gross Income received for the current year eTIN (Electronic TIN Application) A convenient way for taxpayer to secure TIN via internet through BIR website. It also enables taxpayer to inquire and update his registration information. JULY 2005 1 FRIDAY Start of Submission Consolidated Return of All June 16-30, 2005 Transactions based on the reconciled data of stockbrokers Filing Engagement Letters & Renewals or FY beginning Subsequent Agreements for Sept. 1, 2005 Financial Audit by Independent CPAs 5 TUESDAY Last Day of Submission Summary Report of Certification Month of Issued by the President of the June 2005 National Home Mortgage Finance Corporation (RA 7279) Transcript sheets of the following: Month of June 2005 2.08 ORB(A-1) 2.17A ORB 2.69A-19ORB 2.08 ORB 2.20 ORB 2.70 ORB 2.11 ORB 2.36 ORB 398 ORB 2.14 ORB 2.68 ORB 398-1 ORB 2.17 ORB 2.69 ORB Sworn Statements of the following: Brewers' or Importers' Volume of Apr.-May- Sales of each particular brand of June 2005 fermented liquor Manufacturers' & Importers' Volume Apr.-May- of Sales of each particular brand of June 2005 cigars and/or cigarettes sold E-Filing/Filing & E-Payment/Payment 2000 Mo. of June 2005 8 FRIDAY Last Day of Submission Transcript Sheets of the following: Mo. of June 2005 2.43 ORB 31.18 ORB 2.61 ORB 31.27 ORB 2.83 ORB 31.46 ORB 31.01 (L7) Transcript sheets of ORB used by Month of manufacturers/assemblers, importers June 2005 and dealers of automobiles 11 MONDAY Last Day of Submission Transcript sheets of the following: Mo. of June 2005 38.01-ORB 2222-ORB List of Buyers of Sugar Together Month of with a Copy of Certificate of June 2005 Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases Month of of Refined Sugar by the Proprietor June 2005 or Operator of a Sugar Refinery or Mill E-Filing/Filing/E-Payment Remittance 1600 with the Alphabetical List Month of of Payees From Whom Taxes June 2005 Were Withheld together with the BIR Form No. 2306 E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group E) June 2005 Filing & Payment/Remittance 1601C, 1601E, 1601F& 1602 Month of NL Taxpayers June 2005 1606 Mo. of June 2005 1603 CQ ending June 30, 2005 Filing Withholding Tax Remittance Month of Return/s with corresponding June 2005 Tax Remittance advice/s (TRAs) by National Gov't. Agencies (NGAs) Distribution 2307 Certificate of Creditable Month of Tax Withheld at Source (VAT/ June 2005 Percentage Tax) 2306 Certificate of Final Month of Tax Withheld at Source (VAT/ June 2005 Percentage Tax) 12 TUESDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group D) June 2005 13 WEDNESDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group C) June 2005 14 THURSDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group B) June 2005 15 FRIDAY Last Day of Registration Bound Computer-Generated (for FY ending those with no capability to submit in June 30, 2005 CD-ROM form) or Manual Loose- Leaf Books of Accounts & Other Accounting Records Submission Quarterly List (with monthly CQ ending breakdown) Contractors of good June 30, 2005 contract entered into by provinces/ cities/municipalities/barangays List of Medical Practitioners CQ ending June 30, 2005 Manufacturers/Producer's or 1st Semester of Importers' Sworn Statement on 2005 Products Manufactured, Produced or Imported by Qualified Jewelry Enterprises Monthly Summary Report/Schedule Month of of Transfers of Titled and Untitled June 2005 Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/ Month of CCTs issued to all RDs June 2005 2nd Installment of 0605 individuals whose total tax due CY 2004 exceeded P2,000 & who elected to pay in two (2) equal installments E-Filing/Filing & E-Payment/Payment 1702 & 1702 AIF Audited Financial FY ending Statements together with the applicable Mar. 31, 2005 attachments 1704 together with the applicable FY ending attachments June 30, 2004 2200M by Owner, Lessee, CQ ending Concessionaire or Operator of the June 30, 2005 Mining Claim E-Filing & E-Payment/Remittance 1603 L & SNL Taxpayers CQ ending June 30, 2005 E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group A) June 2005 E-Payment 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers June 2005 Filing & Payment 1707A together with the applicable TY ending attachments by corporate taxpayers Mar. 31, 2005 18 MONDAY Last Day of Submission Consolidated Return of All June 16-30, 2005 Transactions based on Reconciled Data of Stockbrokers by the Secretary of the Local Stock Exchange 20 WEDNESDAY Last Day of E-Filing/Filing & E-Payment/Payment 2551Q TQ ending June 30, 2005 Filing & Payment 2550M NL Taxpayers Month of June 2005 (TQ ending July 31 or Aug. 31, 2005) 2551M NL Taxpayers Distribution 2307 Expanded Withholding Tax TQ ending Jun. 30, 2005 21 THURSDAY Last Day of E-Filing 2550M & 2551M Mo. of June 2005 L & SNL Taxpayers (Group E) (TQ ending July 31 or Aug. 31, 2005) 22 FRIDAY Last Day of E-Filing 2550M & 2551M Mo. of June 2005 L & SNL Taxpayers (Group D) (TQ ending July 31 or Aug. 31, 2005) 25 MONDAY Last Day of E-Submission Quarterly Summary List of Sales/ TQ ending Purchases by a VAT Registered Jun. 30, 2005 Taxpayers E-Filing/Filing & E-Payment Payment 2550Q TQ ending June 30, 2005 E-Filing 2550M & 2551M Mo. of June 2005 L & SNL Taxpayers (Groups C, (TQ ending July 31 or B & A) Aug. 31, 2005) E-Payment 2550M & 2551M Mo. of June 2005 L & SNL Taxpayers (TQ ending July 31 or Aug. 31, 2005) 29 FRIDAY Last Day of Registration Manual Book of Accounts & other FY beginning Accounting Records Aug. 1, 2005 eFPS (Electronic Filing and Payment System) The electronic processing and transmission of tax return information including attachments, and taxes due to the government made over to the internet through the BIR website. AUGUST 1995 1 MONDAY Last Day of Registration Computerized Books of Accounts FY beginning & Other Accounting Records in Aug. 1, 2005 CD-ROM (read only) properly labeled with the name of taxpayer, taxable year and the serial no. and volume no. of the books of accounts and other accounting records, documents, duly stamped registered and signed by LTAD I or II, LTDO or RDO Submission Transcript sheets of ORB submitted FY ending by Qualified Jewelry Enterprise to June 30, 2004 the BOI Sworn Statement by every lessee, 1st semester concessionaire, owner or operator of of 2005 mines & quarry, processor of minerals, producer or manufacturer of mineral products Consolidated Return of All July 16-3, 2005 Transactions based on the Reconciled Data of Stockbrokers Inventory List List of Regular Suppliers of Goods FY ending & Services by Top 10,000 June 30, 2004 Corporations including Large Taxpayers AaCTID E-Filing/Filing & E-Payment/Payment 1702Q together with the applicable Qtr. ending attachments L/SNL/NL Taxpayers May 31, 2005 who have adopted Fiscal Year as accounting period Filing Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial Oct. 1, 2005 Audit by Independent CPAs 5 FRIDAY Last Day of Submission Summary Report of Certification Month of Issued by the President of the July 2005 National Home Mortgage Finance Corporation (RA 7279) Transcript sheets of the following: Month of July 2005 2.08 ORB(A-1) 2.17A ORB 2.69A-19 ORB 2.08 ORB 2.20 ORB 2.70 ORB 2.11 ORB 2.36 ORB 398 ORB 2.14 ORB 2.68 ORB 398-1 ORB 2.17 ORB 2.69 ORB Sworn Statements of the following: Brewers or Importers' Volume of May-June- Sales of each particular brand of July 2005 fermented liquor Manufacturers' &-Importers' Volume May-June- of Sales of each particular brand of July 2005 cigars and/or cigarettes sold E-Filing/Filing & E-Payment/Payment 2000 Month of July 2005 8 MONDAY Last Day of Submission Transcript Sheets of the following: Month of July 2005 2.43 ORB 31.18 ORB 2.61 ORB 31.27 ORB 2.83 ORB 31.46 ORB 31.01 Record(L7) 31.46 Auxiliary Register Book L71/2) Transcript sheets of ORB used by Month of manufacturers/assemblers, importers July 2005 and dealers of automobiles 10 WEDNESDAY Last Day of Submission Transcript Sheets of the following: Month of July 2005 38.01 ORB 2222 ORB List of Buyers of Sugar Together Month of with a Copy of Certificate of July 2005 Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Month of Refined Sugar by the Proprietor or July 2005 Operator of a Sugar Refinery or Mill E-Filing/Filing/E-Payment/Remittance 1600 with the Alphabetical List of Month of Payees From Whom Taxes Were July 2005 Withheld together with the BIR Form No. 2306 Filing & Payment/Remittance 1601C, 1601E, 1601F & 1602 Month of NL Taxpayers July 2005 1606 Month of July 2005 Filing Withholding Tax Remittance Month of Return/s with the corresponding July 2005 Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Distribution 2307 Certificate of Creditable Month of Tax Withheld at Source (VAT/ July 2005 Percentage Tax) 2306 Certificate of Final Tax Month of Withheld at Source (VAT/ July 2005 Percentage Tax 11 THURSDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group E) July 2005 12 FRIDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group D) July 2005 15 MONDAY Last Day of Registration Bound Computer-Generated (for FY ending those with no capability to July 31, 2005 submit in CD-ROM form) or Manual Loose-Leaf Books of Accounts & Other Accounting Records Submission Monthly Summary Report/ Month of Schedule of Transfers of Titled July 2005 and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/ Month of TCTs/CCTs issued to all RDs July 2005 E-Filing/Filing & E-Payment/Payment 1702 & 1702 AIF Audited Financial FY ending Statements together with the applicable Apr. 30, 2005 attachments 1704 together with the applicable FY ending attachments July 31, 2004 E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Groups A, July 2005 B & C) E-Payment 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers July 2005 Filing & Payment 1701Q together with the applicable TQ ending attachments June 30, 2005 1707A together with the applicable FY ending attachments by corporate taxpayers Apr. 30, 2005 16 TUESDAY Last Day of Submission Consolidated Return of All Aug. 1-15, 2005 transactions based on the Reconciled Data of Stockbrokers 22 MONDAY Last Day of E-Filing/Filing/E-Payment/Payment 2551Q TQ ending July 31, 2005 E-Filing 2550M & 2551M Mo. of July 2005 L & SNL Taxpayers (Groups D & E ) (TQ ending Aug. 31 or Sept. 30, 2005) Filing/Payment 2550M NL Taxpayers Mo. of July 2005 (TQ ending Aug. 31 or Sept. 30, 2005) 2551M NL Taxpayers Mo. of July 2005 Distribution 2307 Expanded Withholding Tax TQ ending July 31, 2005 23 TUESDAY Last Day of E-Filing 2550M & 2551M Mo. of July 2005 L & SNL Taxpayers (Group C) (TQ ending Aug. 31 or Sept. 30, 2005) 24 WEDNESDAY Last Day of E-Filing 2550M & 2551M Mo. of July 2005 L & SNL Taxpayers (Group B) (TQ ending Aug. 31 or Sept. 30, 2005) 25 THURSDAY Last Day of E-Submission Quarterly Summary List of Sales/ TQ ending Purchases by a VAT-Registered July 31, 2005 taxpayer IEDHAT E-Filing/Filing & E-Payment/Payment 2550Q TQ ending July 31, 2005 E-Filing 2550M & 2551M Month of L & SNL Taxpayers (Group A) July 2005 (TQ ending Aug. 31 or Sept. 30, 2005) E-Payment 2550M & 2551M Month of L & SNL Taxpayers July 2005 (TQ ending Aug. 31 or Sept. 30, 2005) 29 MONDAY Last Day of E-Filing/Filing & E-Payment/Payment 1702Q together with the applicable Qtr. ending attachments L/SNL/NL taxpayers June 30, 2005 who have adopted Fiscal Year accounting period 30 TUESDAY Last Day of Registration Computerized Books of Accounts & FY beginning Other Accounting Records in Sept. 1, 2005 CD-ROM (read only) properly labeled with the name of taxpayer, taxable year and the serial no. and volume no. of the books of accounts and other accounting records, documents, duly stamped registered and signed by LTAD I or II, LTDO or RDO. Submission Inventory List FY ending July 31, 2005 31 WEDNESDAY Last Day of Registration Manual Books of Accounts & FY beginning Other Accounting Records Sept. 1, 2005 Submission Transcript sheets of ORB FY ending submitted by Qualified Jewelry July 31, 2005 Enterprises to the BOI SEPTEMBER 2005 1 THURSDAY Last Day of Submission Consolidated Return of All Aug. 16-31, 2005 Transactions based on the Reconciled Data of Stockbrokers Filing Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial Nov. 1, 2005 Audit by Independent CPAs 5 MONDAY Last Day of Submission Summary Report of Certification Month of Issued by the President of the Aug. 2005 National Home Mortgage Finance Corporation (RA 7279) Transcript sheets of the following: Month of Aug. 2005 2.08 ORB(A-1) 2.17A ORB 269-19 ORB 2.08 ORB 2.20 ORB 2.70 ORB 2.11 ORB 2.36 ORB 398 ORB 2.14 ORB 2.68 ORB 398-1 ORB 2.17 ORB 2.69 ORB Sworn Statements of the following: Brewers' or Importers' Volume of June-July- Sales of each particular brand of Aug. 2005 fermented liquor Manufacturers' & Importers' Volume June-July- of Sales of each particular brand of Aug. 2005 cigars and/or cigarettes sold E-Filing/Filing & E-Payment/Payment 2000 Month of Aug. 2005 8 THURSDAY Last Day of Submission Transcript Sheets of the following: Month of Aug. 2005 2.43 ORB 31.18 ORB 2.61 ORB 31.27 ORB 2.83 ORB 31.46 ORB 31.01 Record (L7) Transcript sheets of ORB used by Month of manufacturers/assemblers, importers Aug. 2005 and dealers of automobiles 12 MONDAY Last Day of Submission Transcript Sheets of the following: Month of Aug. 2005 38.01 ORB 2222 ORB List of Buyers of Sugar Together Month of Aug. 2005 with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative SHIETa Information Return on Releases of Month of Refined Sugar by the Proprietor or Aug. 2005 Operator of a Sugar Refinery or Mill E-Filing/Filing/E-Payment/Remittance 1600 with the Alphabetical List of Month of Payees From Whom Taxes Were Aug. 2005 Withheld together with the BIR Form No. 2306 E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Groups D & E) Aug. 2005 Filing & Payment/Remittance 1601C, 1601E, 1601F & 1602 Month of NL Taxpayers Aug. 2005 1606 Month of Aug. 2005 Filing Withholding Tax Remittance Month of Return/s with the corresponding Aug. 2005 Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Distribution 2307 Certificate of Creditable Tax Month of Withheld at Source (VAT/Percentage Aug. 2005 Tax) 2306 Certificate of Final Tax Month of Withheld at Source (VAT/ Aug. 2005 Percentage Tax) 13 TUESDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group C) Aug. 2005 14 WEDNESDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group B) Aug. 2005 15 THURSDAY Last Day of Registration Bound Computer-Generated (for FY ending those with no capability to submit Aug. 31, 2005 in CD-ROM form) or Manual Loose-Leaf Books of Accounts & Other Accounting Records Submission Monthly Summary Report/ Month of Schedule of Transfers of Titled August 2005 and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/ Month of TCTs/CCTs issued to all RDs August 2005 E-Filing/Filing & E-Payment/Payment 1702 & 1702 AIF Audited Financial FY ending Statements together with the applicable May 31, 2005 attachments 1704 together with the applicable FY ending attachments Aug. 31, 2004 E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group A) Aug. 2005 E-Payment 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers Aug. 2005 Filing & Payment 1707A together with the applicable FY ending attachments by corporate taxpayers May 31, 2005 16 FRIDAY Last Day of Submission Consolidated Return of All Sept. 1-15, 2005 transactions based on the Reconciled Data of Stockbrokers 20 TUESDAY Last Day of E-Filing/Filing & E-Payment/Payment 2551Q TQ ending Aug. 31, 2005 Filing & Payment 2550M NL Taxpayers Month of August 2005 (TQ ending Sept. 30 or Oct. 31, 2005) 2551M NL Taxpayers Mo. of Aug. 2005 Distribution 2307 Expanded Withholding Tax TQ ending Aug. 31, 2005 21 WEDNESDAY Last Day of E-Filing 2550M & 2551M Mo. of Aug. 2005 L & SNL Taxpayers (Group E) TQ ending Sept. 30 or Oct. 31, 2005) 22 THURSDAY Last Day of E-Filing 2550M & 2551M Mo. of Aug. 2005 L & SNL Taxpayers (Group D) TQ ending Sept. 30 or Oct. 31, 2005 23 FRIDAY Last Day of E-Filing 2550M & 2551M Mo. of Aug. 2005 L & SNL Taxpayers (Group C) TQ ending Sept. 30 or Oct. 31, 2005 26 MONDAY Last Day of E-Submission Quarterly Summary List of Sales/ TQ ending Purchases by a VAT-Registered Aug. 31, 2005 taxpayer E-Filing/Filing & E-Payment/Payment 2550Q TQ ending Aug. 31, 2005 E-Filing 2550M & 2551 M Mo. of Aug. 2005 L & SNL Taxpayers (Groups A & B) (TQ ending Sept. 30 or Oct. 31, 2005) E-Payment 2550M & 2551 M Mo. of Aug. 2005 L & SNL Taxpayers (TQ ending Sept. 30 or Oct. 31, 2005) 29 THURSDAY Last Day of E-Filing/Filing & E-Payment Payment 1702Q together with the applicable Qtr. ending attachments L/SNL/NL taxpayers July 30, 2005 who have adopted Fiscal Year accounting period 30 FRIDAY Last Day of Registration Manual Books of Accounts & Other FY beginning Accounting Records Oct. 1, 2005 Computerized Books of Accounts & FY beginning Other Accounting Records in Oct. 1, 2005 CD-ROM (read only) properly labeled with the name of taxpayer, taxable year and the serial no. and volume no. of the books of accounts and other accounting records, documents, duly stamped registered and signed by LTAD I or II, LTDO or RDO. Submission Transcript sheets of ORB submitted FY ending by Qualified Jewelry Enterprise Aug. 31, 2005 to the BOI Inventory List FY ending Aug. 31, 2005 eBroadcasting The confirmation of receipt by the Bureau of Internal Revenue of tax payments made by taxpayers through Authorized Agents Banks (AABs). HcTEaA OCTOBER 2005 3 MONDAY Last Day of Submission Consolidated Return of All Sept. 16-30, 2005 Transactions based on the Reconciled Data of Stockbrokers Filing Engagement Letters & Renewals FY beginning or Subsequent Agreements for Dec. 1, 2005 Financial Audit by Independent CPAs 5 WEDNESDAY Last Day of Submission Summary Report of Certification Month of Sept. 2005 Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) Transcript sheets of the following: Month of Sept. 2005 2.08 ORB(A-1) 2.17A ORB 2.69A-19 ORB 2.08 ORB 2.20 ORB 2.70 ORB 2.11 ORB 2.36 ORB 398 ORB 2.14 ORB 2.68 ORB 398-1 ORB 2.17 ORB 2.69 ORB Sworn Statements of the following: Brewers' or Importers' Volume of July-Aug.- Sales of each particular brand of Sept. 2005 fermented liquor Manufacturers' & Importers' Volume July-Aug.- of Sales of each particular brand of Sept. 2005 cigars and/or cigarettes sold E-Filing/Filing & E-Payment/Payment 2000 Month of Sept. 2005 10 MONDAY Last Day of Submission Transcript Sheets of the following: Month of Sept. 2005 2.43 ORB 31.18 ORB 2.61 ORB 31.27 ORB 2.83 ORB 31.46 ORB 31.01 Record (L7) Transcript sheets of ORB used by Month of manufacturers/assemblers, importers Sept. 2005 and dealers of automobiles IATSHE Transcript Sheets of the following: Month of Sept. 2005 38.01 ORB 2222 ORB List of Buyers of Sugar Together Month of with a Copy of Certificate of Sept. 2005 Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Month of Refined Sugar by the Proprietor or Sept. 2005 Operator of a Sugar Refinery or Mill E-Filing/Filing/E-Payment Remittance 1600 together with the Alphabetical Month of List of Payees From Whom Taxes Sept. 2005 Were Withheld together with the BIR Form No. 2306 Filing & E-Payment/Remittance 1601C, 1601E, 1601F & 1602 Month of Sept. NL Taxpayers 2005 1603 NL Taxpayers Quarter ending Sept. 2005 1606 Month of Sept. 2005 Filing Withholding Tax Remittance Month of Return/s with the corresponding Sept. 2005 Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Distribution 2307 Certificate of Creditable Tax Month of Withheld at Source (VAT/Percentage Sept. 2005 Tax) 2306 Certificate of Final Tax Month of Withheld at Source (VAT/ Sept. 2005 Percentage Tax 11 TUESDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers ( Group E ) Sept. 2005 12 WEDNESDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group D) Sept. 2005 13 THURSDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group C) Sept. 2005 14 FRIDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group B) Sept. 2005 17 MONDAY Last Day of Registration Bound Computer-Generated FY ending (for those with no capability to Sept. 30, 2005 submit in CD-ROM form) or Manual Loose-Leaf Books of Accounts & Other Accounting Records such as but not limited to receipts & invoices IaAEHD Submission Consolidated Return of All Oct. 1-15, 2005 transactions based on the Reconciled Data of Stockbrokers List of Medical Practitioners CQ ending Sept. 30, 2005 Quarterly List (with monthly CQ ending breakdown) of contractors of Sept. 30, 2005 government contracts entered into by the provinces/municipalities /barangays Monthly Summary Report/Schedule Month of of Transfers of Titled and Untitled Sept. 2005 Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/ Month of TCTs/CCTs issued to all RDs Sept. 2005 E-Filing/Filing & E-Payment/Payment 1702 & 1702 AIF Audited Financial FY ending Statements together with the June 30, 2005 applicable attachments 1704 together with the applicable FY ending attachments Sept. 30, 2004 2200M by Owner, Lessee, CQ ending Concessionaire or Operator of the Sept. 30, 2005 Mining Claim E-Filing & E-Payment/Remittance 1603 L & SNL Taxpayers CQ ending Sept. 30, 2005 E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group A) Sept. 2005 E-Payment 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers Sept. 2005 Filing & Payment 1707A together with the applicable TY ending attachments by corporate taxpayers June 30, 2005 20 THURSDAY Last Day of E-Filing/Filing & E-Payment/Payment 2551Q TQ ending Sept. 30, 2005 Filing & Payment 2550M NL Taxpayers Month of Sept. 2005 (TQ ending Oct. 31 or Nov. 30, 2005) 2551M NL Taxpayers Month of Sept. 2005 Distribution 2307 Expanded Withholding Tax TQ ending Sept. 30, 2005 21 FRIDAY Last Day of E-Filing 2550M & 2551M Month of Sept. 2005 L & SNL Taxpayers (Group E) (TQ ending Oct. 31 or Nov. 30, 2005) 24 MONDAY Last Day of E-Filing 2550M & 2551M Month of Sept. 2005 L & SNL Taxpayers (Group B, (TQ ending C & D) Oct. 31 or Nov. 30, 2005) 25 TUESDAY Last Day of E-Submission Quarterly Summary List of Sales/ TQ ending Purchases by a VAT-Registered Sept. 30, 2005 taxpayer E-Filing/Filing & E-Payment/Payment 2550Q TQ ending Sept. 30, 2005 E-Filing 2550M & 2551 M Month of L & SNL Taxpayers (Groups A) Sept. 2005 (TQ ending Oct. 31 or Nov. 30, 2005) E-Payment 2550M & 2551 M Mo. of Sept. 2005 L & SNL Taxpayers (TQ ending Oct. 31 or Nov. 30, 2005) 31 MONDAY Last Day of Registration Manual Books of Accounts & FY beginning Other Accounting Records Nov. 1, 2005 Computerized Books of FY beginning Accounts & Other Accounting Nov. 1, 2005 Records in CD-ROM (read only) properly labeled with the name of taxpayer, taxable year and the serial no. and volume no. of the books of accounts and other accounting records, documents, duly stamped registered and signed by LTAD I or II, LTDO or RDO. Submission Inventory List FY ending Sept. 30, 2005 Transcript sheets of ORB FY ending submitted by Qualified Jewelry Sept. 30, 2005 Enterprise to the BOI E-Filing/Filing & E-Payment/Payment 1702Q together with the applicable Qtr. ending attachment L/SNL/NL taxpayers Aug. 31, 2005 who have adopted fiscal year accounting period TIN Verification Provides basic information about taxpayers, which includes the name, address, birth date, TIN and RDO code. NOVEMBER 2005 2 WEDNESDAY Last Day of Submission Consolidated Return of All Oct. 16-31, 2005 Transactions based on the Reconciled Data of Stockbrokers E-Filing/Filing & E-Payment/Payment 1702Q together with the applicable Qtr. ending attachments L/SNL/NL taxpayers Aug. 31, 2005 who have adopted Fiscal Year accounting period Filing Engagement Letters & Renewals or FY beginning Subsequent Agreements for Jan. 1, 2006 Financial Audit by Independent CPAs 7 MONDAY Last Day of Submission Summary Report of Certification Month of Oct. 2005 Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) Transcript sheets of the following: Month of Oct. 2005 2.08 ORB(A-1) 2.17A ORB 2.69A-19 ORB 2.08 ORB 2.20 ORB 2.70 ORB 2.11 ORB 2.36 ORB 398 ORB 2.14 ORB 2.68 ORB 398-1 ORB 2.17 ORB 2.69 ORB Sworn Statements of the following: Brewers' or Importers' Volume of Aug.-Sept. Sales of each particular brand of Oct. 2005 fermented liquor Manufacturers' & Importers' Volume Aug.-Sept. of Sales of each particular brand of Oct. 2005 cigars and/or cigarettes sold Filing 2000 Month of Oct. 2005 8 TUESDAY Last Day of Submission Transcript Sheets of the following: Month of Oct. 2005 2.43 ORB 31.18 ORB 2.61 ORB 31.27 ORB 2.83 ORB 31.46 ORB 31.01 Record (L7) Transcript sheets of ORB used by Month of manufacturers/assemblers, importers Oct. 2005 and dealers of automobiles 10 THURSDAY Last Day of Submission Transcript sheets of the following: Month of Oct. 2005 38.01-ORB 2222-ORB List of Buyers of Sugar Together Month of Oct. 2005 with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Month of Refined Sugar by the Proprietor or Oct. 2005 Operator of a Sugar Refinery or Mill E-Filing/Filing/Payment/Remittance 1600 with the Alphabetical List of Month of Payees From Whom Taxes Were Oct. 2005 Withheld together with the BIR Form No. 2306 Filing & Payment/Remittance 1601C, 1601E, 1601F & 1602 Month of NL Taxpayers Oct. 2005 Filing Withholding Tax Remittance Month of Return/s with the corresponding Oct. 2005 Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Distribution 2307 Certificate of Creditable Tax Month of Withheld at Source (VAT/ Oct. 2005 Percentage Tax) 2306 Certificate of Final Tax Month of Withheld at Source (VAT/Percentage Oct. 2005 Tax) 11 FRIDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group E) Oct. 2005 14 MONDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Groups B, Oct. 2005 C & D) 15 TUESDAY Last Day of Registration Bound Computer-Generated FY ending (for those with no capability to Oct. 31, 2005 submit in CD-ROM form) or Manual Loose-Leaf Books of Accounts & Other Accounting Records such as but not limited to receipts & invoices Submission Monthly Summary Report/ Month of Schedule of Transfers of Titled Oct. 2005 and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/ Month of CCTs issued to all RDs Oct. 2005 E-Filing/Filing & E-Payment/Payment 1702 & 1702 AIF Audited Financial FY ending Statements together with the July 31, 2005 applicable attachments 1701Q together with the applicable TQ ending attachments Sept. 30, 2005 1704 together with the applicable FY ending attachments Oct. 31, 2004 E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group A) Oct. 2005 E-Payment 1601C, 1601E, 160F & 1602 Month of L & SNL Taxpayers Oct. 2005 Filing & Payment 1707A together with the applicable TY ending attachments by corporate taxpayers Jul. 31, 2005 16 WEDNESDAY Last Day of Submission Consolidated Return of All Nov. 1-15, 2005 transactions based on the Reconciled Data of Stockbrokers 21 MONDAY Last Day of E-Filing/Filing & E-Payment/Payment 2551Q together with the applicable TQ ending attachments Oct. 31, 2005 E-Filing 2550M & 2551M Month of L & SNL Taxpayers (Group E) Oct. 2005 (TQ ending Nov. 30 or Dec. 31, 2005) Filing & Payment 2550M NL Taxpayers Month of Oct. 2005 2551M NL Taxpayers Month of Oct. 2005 Distribution 2307 Expanded Withholding Tax TQ ending Oct. 31, 2005 22 TUESDAY Last Day of E-Filing 2550M & 2551 M Mo. of Oct. 2005 L & SNL Taxpayer (Group D) (TQ ending Nov. 30 or Dec. 31, 2005) 23 WEDNESDAY Last Day of E-Filing 2550M & 2551M Mo. of Oct. 2005 L & SNL Taxpayers (Group C) (TQ ending Nov. 30 or Dec. 31, 2005) 24 Thursday Last Day of E-Filing 2550M & 2551M Mo. of Oct. 2005 L & SNL Taxpayers (Group B) (TQ ending Nov. 30 or Dec. 31, 2005) 25 FRIDAY Last Day of E-Submission Quarterly Summary List of Sales/ TQ ending Purchases by a VAT-Registered Oct. 31, 2005 taxpayer E-Filing/Filing & E-Payment Payment 2550Q TQ ending Oct. 31, 2005 E-Filing 2550M & 2551 M Mo. of Oct. 2005 L & SNL Taxpayers (Group A) (TQ ending Nov. 30 or Dec. 31, 2005) E-Payment 2550M & 2551 M Mo. of Oct. 2005 L & SNL Taxpayers (TQ ending Nov. 30 or Dec. 31, 2005) 29 TUESDAY Last Day of E-Filing/Filing & E-Payment/Payment 1702Q together with the applicable Quarter ending attachments L/SNL/NL taxpayers Sept. 30, 2005 who have adopted fiscal year accounting period 30 WEDNESDAY Last Day of Registration Manual Books of Accounts & FY beginning Other Accounting Records Dec. 1, 2005 Computerized Books of Accounts FY beginning & Other Accounting Records in Dec. 1, 2005 CD-ROM (read only) properly labeled with the name of taxpayer, taxable year and the serial no. and volume no. of the books of accounts and other accounting records, documents, duly stamped registered and signed by LTAD I or II, LTDO or RDO Submission Transcript sheets of ORB submitted FY ending by Qualified Jewelry Enterprise to Oct. 31, 2005 the BOI Inventory List FY ending Oct. 31, 2005 DECEMBER 2005 1 THURSDAY Last Day of Submission Consolidated Return of All Nov. 16-30, 2005 Transactions based on the Reconciled Data of Stockbrokers Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial Feb. 1, 2006 Audit by Independent CPAs 5 MONDAY Last Day of Submission Summary Report of Certification Month of Issued by the President of the Nov. 2005 National Home Mortgage Finance Corporation (RA 7279) Transcript sheets of the following: Month of Nov. 2005 2.08 ORB(A-1) 2.17A ORB 2.69A-19 ORB 2.08 ORB 2.20 ORB 2.70 ORB 2.11 ORB 2.36 ORB 398 ORB 2.14 ORB 2.68 ORB 398-1 ORB 2.17 ORB 2.69 ORB Sworn Statements of the following: Brewers' or Importers' Volume of Sept.-Oct. Sales of each particular brand of Nov. 2005 fermented liquor Manufacturers' & Importers' Volume Sept.-Oct. of Sales of each particular brand of Nov. 2005 cigars and/or cigarettes sold Filing & Payment 2000 Month of Nov. 2005 8 THURSDAY Last Day of Submission Transcript Sheets of the following: Month of Nov. 2005 2.43 ORB 31.18 ORB 2.61 ORB 31.27 ORB 2.83 ORB 31.46 ORB 31.01 Record (L7) Transcript sheets of ORB used by Month of manufacturers/assemblers, importers Nov. 2005 and dealers of automobiles 12 MONDAY Last Day of Submission Transcript Sheets of the following: Month of Nov. 2005 38.01 2222-ORB List of Buyers of Sugar Together Month of Nov. 2005 with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative DCIAST Information Return on Releases of Month of Nov. 2005 Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill E-Filing/Filing/E-Payment/Remittance 1600 with the Alphabetical List of Month of Payees From Whom Taxes Were Nov. 2005 Withheld together with the BIR Form No. 2306 E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Groups D & E) Nov. 2005 Filing & Payment/Remittance 1601C, 1601E, 1601F & 1602 Month of NL Taxpayers Nov. 2005 1606 Month of Nov. 2005 Filing Withholding Tax Remittance Month of Return/s with the corresponding Tax Nov. 2005 Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Distribution 2307 Certificate of Creditable Tax Month of Withheld at Source (VAT/ Nov. 2005 Percentage Tax) 2306 Certificate of Final Tax Month of Withheld at Source (VAT/ Nov. 2005 Percentage Tax 13 TUESDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group C) Nov. 2005 14 WEDNESDAY Last Day of E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group B) Nov. 2005 15 THURSDAY Last Day of Registration Bound Computer-Generated (for FY ending those with no capability to submit Nov. 30, 2005 in CD-ROM form) or Manual Loose-Leaf Books of Accounts & Other Accounting Records Submission Monthly Summary Report/ Month of Schedule of Transfers of Titled Nov. 2005 and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs Month of /TCTs/CCTs issued to all RDs Nov. 2005 E-Filing/Filing & E-Payment/Payment 1702 & 1702 All Audited Financial FY ending Statements together with the Aug. 31, 2005 applicable attachments 1704 together with the applicable FY ending attachments Nov. 30, 2004 E-Filing 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers (Group A) Nov. 2005 E-Payment 1601C, 1601E, 1601F & 1602 Month of L & SNL Taxpayers Nov. 2005 Filing & Payment 1707A together with the applicable TY ending attachments by corporate taxpayers Aug. 31, 2005 16 FRIDAY Last Day of Submission Consolidated Return of All Dec. 1-15, 2005 transactions based on the Reconciled Data of Stockbrokers EDSAac 20 TUESDAY Last Day of E-Filing/Filing & E-Payment/Payment 2551Q TQ ending Nov. 30, 2005 Filing & Payment 2550M NL Taxpayers Month of Nov. 2005 (TQ ending Dec. 31 or Jan. 31, 2006) 2551M NL Taxpayers Month of Nov. 2005 Distribution 2307 Expanded Withholding Tax TQ ending Nov. 30, 2005 21 WEDNESDAY Last Day of E-Filing 2550M & 2551 M Mo. of Nov. 2005 L & SNL Taxpayers (Group E) (TQ ending Dec. 31 or Jan. 31, 2006) 22 THURSDAY Last Day of E-Filing 2550M & 2551 M Mo. of Nov. 2005 L & SNL Taxpayers (Group D) (TQ ending Dec. 31 or Jan. 31, 2006) 23 FRIDAY Last Day of E-Filing 2550M & 2551M Mo. of Nov. 2005 L & SNL Taxpayers (Group C) (TQ ending Dec. 31 or Jan. 31, 2006) 26 MONDAY Last Day of E-Submission Quarterly Summary List of Sales/ TQ ending Purchases by a VAT-Registered Nov. 30, 2005 taxpayer E-Filing/Filing & E-Payment Payment 2550Q TQ ending Nov. 30, 2005 E-Filing 2550M & 2551 Mo. of Nov. 2005 L & SNL Taxpayers (Groups A & B) (TQ ending Dec. 31 or Jan. 31, 2006) E-Payment 2550M & 2551M Mo. of Nov. 2005 L & SNL Taxpayers (TQ ending Dec. 31 or Jan. 31, 2006) 29 THURSDAY Last Day of Registration Manual Books of Accounts & Other TY beginning Accounting Records Jan. 1, 2006 eRaffle A system implemented by the Bureau to: a) allow regional offices to draw a winner from the e-Text Raffle Promo System; b) continually educated the citizenry on the importance of receipts and; c) encourage the issuance of receipts by business establishments. Legend: TY Taxable Year FY Fiscal Year CY Calendar Year CQ Calendar Quarter TQ Taxable Quarter L Large Taxpayer SNL Selected Non-Large Taxpayer NL Non-Large Taxpayer