BIR 2012 Tax Calendar

2012 BIR 2012 TAX CALENDAR BIR TAX DEADLINES JANUARY 2012 1 SUNDAY Last Day of Submission Consolidated Return of All Transactions Dec. 16-31, 2011 based on the Reconciled Data of the Stockbrokers Engagement Letters and Renewals or FY beginning Subsequent Agreements for Financial March 1, 2012 Audit by Independent CPAs 5 THURSDAY Last Day of Submission Summary Report of Certifications Issued Month of Dec. 2011 by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment 2000 Documentary Stamp Tax Month of Dec. 2011 Declaration/Return 2000 OT Documentary Stamp Tax Month of Dec. 2011 Declaration/Return (One-Time Transactions) 8 SUNDAY Last Day of Submission Transcript sheets of the following: Month of Dec. 2011 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69A-19-ORB 2.70-ORB 2.83-ORB 31.01 (L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by Month of Dec. 2011 manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for Large Month of Dec. 2011 Taxpayers using CRM/POS with TIN ending in even number 10 TUESDAY Last Day of Submission Transcript sheets of 2222-ORB Month of Dec. 2011 List of Buyers of Sugar Together with a Month of Dec. 2011 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 Dec. 2011 Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Month of Dec. 2011 Remitted by the Government Agency Monthly e-Sales Report for Large Month of Dec. 2011 Taxpayers using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment Remittance 1600 together with the Monthly Month of Dec. 2011 Alphalist of Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Month of Dec. 2011 Filing & Payment/Remittance 1603 Manual filers CQ ending Dec. 31, 2011 2200-M Excise Tax Return for Month of Dec. 2011 the sale of gold and other metallic mineral products by small-scale miners to the BSP Distribution 2307 Certificate of Creditable Tax Month of Dec. 2011 Withheld at Source (Percentage Tax) 2306 Certificate of Final Tax Month of Dec. 2011 Withheld at Source (VAT/Percentage Tax) 11 WEDNESDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Month of Dec. 2011 Group E 1601E & 1601F together with the Month of Dec. 2011 Monthly Alphalist of Payees (MAP) EFPS filers under Group E 12 THURSDAY Last Day of e-Filing 1601C & 1602 EFPS filers Month of Dec. 2011 under Group D 1601E & 1601F together with the Month of Dec. 2011 Monthly Alphalist of Payees (MAP) EFPS filers under Group D 13 FRIDAY Last Day of e-Filing 1601C & 1602 EFPS filers Month of Dec. 2011 under Group C 1601E & 1601F together with the Month of Dec. 2011 Monthly Alphalist of Payees (MAP) EFPS filers under Group C 14 SATURDAY Last Day of e-Filing 1601C & 1602 EFPS filers Month of Dec. 2011 under Group B 1601E & 1601F together with the Month of Dec. 2011 Monthly Alphalist of Payees (MAP) EFPS filers under Group B 15 SUNDAY Last Day of Registration Permanently Bound Computer-Generated/ TY ending Loose Leaf Books of Accounts & other Dec. 31, 2011 Accounting Records such as but not limited to Receipts & Invoices together with the affidavit/certificate under oath as to the type of books, no. of pages/leaves used & volume no. during the TY Submission List of Medical Practitioners CQ ending Dec. 31, 2011 Quarterly List (with monthly breakdown) CQ ending of Contractors of Government Contracts Dec. 31, 2011 entered into by the Provinces/Cities/ Municipalities/Barangays Monthly Summary Report/Schedule of Month of Dec. 2011 Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/CCTs Month of Dec. 2011 issued to all RDs Copy of Quarterly Updates of Assessment TQ ending Roll (list of existing Tax Declaration of Dec. 31, 2011 Real Properties) from LGUs thru its Local Treasurer e-Submission Quarterly Summary List of Machines TQ ending (CRM-POS) Sold by all machine Dec. 31, 2011 distributor/dealer/vendor/supplier e-Filing/Filing & e-Payment/Payment 1702 & 1702 AIF EFPS & Manual FY ending Filers Audited Financial Statements Sept. 30, 2011 together with the Statement of Management Responsibility-Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Photocopy of the Certificate of Entitlement (CE) for income tax holiday (ITH) issued by the BOI/BOI-ARMM Photocopy of the Certificate issued by the PEZA 2200M Excise Tax Return for Mineral CQ ending Products Dec. 31, 2011 e-Filing & e-Payment/Remittance 1603 EFPS filers CQ ending Dec. 31, 2011 e-Filing 1601C & 1602 EFPS filers under Group A Month of Dec. 2011 1601E & 1601F together with the Monthly Month of Dec. 2011 Alphalist of Payees (MAP) EFPS filers under Group A Filing & Remittance 1601C (and attachment, if applicable) Month of Dec. 2011 Manual filers Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office Operations Division/Unit for MWEs receiving hazard pay-for the Private Sector Justification for such payment of hazard pay as certified by DOLE for the Private Sector Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay-for the Public Sector 1602 Manual filers Month of Dec. 2011 1601E & 1601F together with the Month of Dec. 2011 Monthly Alphalist of Payees (MAP) Manual filers 1707A together with the applicable FY ending attachments by corporate taxpayers Sept. 30, 2011 Withholding Tax Remittance Return/s Month of Dec. 2011 with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies 16 MONDAY Last Day of Submission Consolidated Return of All Jan. 01-15, 2012 Transactions based on the reconciled data of the Stockbrokers 20 FRIDAY Last Day of e-Filing/Filing & e-Payment/Payment 2551Q EFPS & Manual filers (For CQ ending transactions involving overseas Dec. 31, 2011 dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment 2550M & 2551M together with the Month of Dec. 2011 Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers e-Payment 1601C, 1601E, 1601F & 1602 Month of Dec. 2011 EFPS filers Distribution 2307 Certificate of Creditable Tax TQ ending Withheld at Source (Income Tax) Dec. 31, 2011 21 SATURDAY Last Day of e-Filing 2550M & 2551M together with the Month of Dec. 2011 Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group E 22 SUNDAY Last Day of e-Filing 2550M & 2551M together with the Month of Dec. 2011 Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group D 23 MONDAY Last Day of e-Filing 2550M & 2551M together with the Month of Dec. 2011 Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group C 24 TUESDAY Last Day of e-Filing 2550M & 2551M together with the Month of Dec. 2011 Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group B 25 WEDNESDAY Last Day of Submission Quarterly Summary Lists of Sales/ TQ ending Purchases by a Value Added Tax (VAT) Dec. 31, 2011 registered taxpayer Manual filers Sworn Statements of the Manufacturer's CQ ending or Importer's Volume of Sales of each Dec. 31, 2011 particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment 2550Q together with the Summary Alphalist TQ ending of Withholding Agents of Income Payments Dec. 31, 2011 Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing 2550M & 2551M together with the Summary Month of Dec. 2011 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment 2550M & 2551M EFPS filers Month of Dec. 2011 Refund Excess Taxes Withheld on Compensation TY ending by Employer, whether Private or Dec. 31, 2011 Government as a result of the Year-end Adjustment 29 SUNDAY Last Day of e-Filing/Filing & e-Payment/Payment 1702Q together with the Summary FQ ending Nov. 30, 2011 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 30 MONDAY Last Day of Registration Computerized Books of Accounts & CY ending Other Accounting Records in CD-R, Dec. 31, 2011 DVD-R or other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/ records Alphalist of BOI/BOI-ARMM-registered Month of Dec. 2011 enterprises whose ITH incentives entitlements have expired Inventory List of finished goods, work in TY ending process, raw materials, supplies and Dec. 31, 2011 stock-in trade of taxpayers e-Submission Quarterly Summary List of Sales/Purchases CQ ending (SLSP) by EFPS filers Dec. 31, 2011 31 TUESDAY Last Day of Submission Sworn Statement by every lessee, TY 2011 concessionaire, owner or operator of mines or quarry, processor of minerals, producers or manufacturer of mineral products Sworn Declaration of motels and other TY 2011 similar establishments Sworn Statement by Senior Citizens whose TY 2011 annual taxable income for the previous year does not exceed the poverty level as determined by the NEDA thru the NSCB Annual Information by all accredited Tax TY 2011 Agents/Practitioners to be submitted to RNAB/RRAB Updated Alphabetical Master List of BOI/ 2nd Semester BOI-ARMM-registered enterprises entitled of 2011 to ITH incentives Alphabetical Masterlist of PEZA registered Month of Dec. 2011 enterprises which are entitled to Income Tax Holidays (ITH) and/or the 5% Gross Income Tax (GIT) incentive Annual Alphabetical List of Professionals/ CY ending Persons who were issued Professional/ Dec. 31, 2011 Occupational Tax Receipt (PTR/OTR) by LGUs Tenants profile including the following documents: as of 2nd Semester a) Building/space layout of the entire area being of 2011 leased with proper unit/space address or reference; b) Certified True Copy of Contract of Lease per tenant; and c) The Lessee Information Statement e-Submission List of Regular Suppliers of Goods and 2nd Semester Services by the Top 5,000/20,000 Individual/ of 2011 Private Corporations including Large Taxpayers e-Filing/Filing 1604 CF together with the Alphabetical TY 2011 List of Employees/Payees by EFPS & Manual filers e-Payment/Payment 0605 Annual Registration Fee TY 2012 Distribution 2304 to all income recipients of payment not TY 2011 subject to withholding tax excluding compensation income 2306 to all income recipients including TY 2011 qualified employees whose purely compensation income & fringe benefits were subjected to Final Withholding Tax 2316 to all compensation income earners TY 2011 FEBRUARY 2012 1 WEDNESDAY Last Day of Submission Consolidated Return of All Transactions Jan. 16-31, 2012 based on the reconciled data of the Stockbrokers Engagement Letters and Renewals or FY beginning Subsequent Agreements for Financial April 01, 2012 Audit by Independent CPAs 4 SATURDAY Last Day of Submission Attachment to e-Filed 1601C (if Applicable) Month of Dec. 2011 EFPS filers Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office Operations Division/Unit for MWEs receiving hazard pay-for the Private Sector Justification for payment of hazard pay as certified by DOLE for the Private Sector Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay-for the Public Sector 5 SUNDAY Last Day of Submission Summary Report of Certifications Issued Month of Jan. 2012 by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment 2000 Documentary Stamp Tax Month of Jan. 2012 Declaration/Return 2000 OT Documentary Stamp Tax Month of Jan. 2012 Declaration/Return (One-Time Transactions) 8 WEDNESDAY Last Day of Submission Transcript sheets of the following: Month of Jan. 2012 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69A-19-ORB 2.70-ORB 2.83-ORB 31.01 (L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by Month of Jan. 2012 manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for Large Taxpayers Month of Jan. 2012 using CRM/POS with TIN ending in even number 10 FRIDAY Last Day of Submission Transcript sheets of 2222-ORB Month of Jan. 2012 List of Buyers of Sugar Together with a Month of Jan. 2012 Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Refined Month of Jan. 2012 Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Submission of Monthly Report of DST Month of Jan. 2012 Collection and Remitted by the Government Agency Monthly e-Sales Report for Large Taxpayers Month of Jan. 2012 using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance 1600 together with the Monthly Alphalist Month of Jan. 2012 of Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Month of Jan. 2012 Filing & Remittance 1601C & 1602 Manual filers Month of Jan. 2012 1601E & 1601F together with the Monthly Month of Jan. 2012 Alphalist of Payees (MAP) Manual filers 2200-M Excise Tax Return for the sale Month of Jan. 2012 of gold and other metallic mineral products by small-scale miners to the BSP Filing Withholding Tax Remittance Return/s Month of Jan. 2012 with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies Distribution 2307 Certificate of Creditable Tax Month of Jan. 2012 Withheld at Source (Percentage Tax) 2306 Certificate of Final Tax Withheld at Month of Jan. 2012 Source (VAT/Percentage Tax) 11 SATURDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Month of Jan. 2012 Group E 1601E & 1601F together with the Monthly Month of Jan. 2012 Alphalist of Payees (MAP) EFPS filers under Group E 12 SUNDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Month of Jan. 2012 Group D 1601E & 1601F together with the Monthly Month of Jan. 2012 Alphalist of Payees (MAP) EFPS filers under Group D 13 MONDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Month of Jan. 2012 Group C 1601E & 1601F together with the Monthly Month of Jan. 2012 Alphalist of Payees (MAP) EFPS filers under Group C 14 TUESDAY Last Day of e-Filing 1601C & 1602 EFPS filers Month of Jan. 2012 under Group B 1601E & 1601F together with the Monthly Month of Jan. 2012 Alphalist of Payees (MAP) EFPS filers under Group B 15 WEDNESDAY Last Day of Registration Permanently Bound Computer-Generated/ FY ending Loose Leaf Books of Accounts & other Jan. 31, 2012 Accounting Records such as but not limited to Receipts & Invoices together with the affidavit/certificate under oath as to the type of books, no. of pages/leaves used & volume no. during the TY Submission Monthly Summary Report/Schedule of Month of Jan. 2012 Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/CCTs Month of Jan. 2012 issued to all RDs e-Submission Quarterly Summary List of Machines TQ ending (CRM-POS) Sold by all machine Jan. 31, 2012 distributor/dealer/vendor/supplier Filing & Payment 1707A together with the applicable FY ending attachments by corporate taxpayers Oct. 31, 2011 e-Filing/Filing & e-Payment/Payment 1702 & 1702 AIF EFPS & Manual FY ending filers Audited Financial Statements Oct. 31, 2011 together with the Statement of Management Responsibility-Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Photocopy of the Certificate of Entitlement (CE) for income tax holiday (ITH) issued by the BOI/BOI-ARMM Photocopy of the Certificate issued by the PEZA 1704 together with the applicable FY ending attachments Jan. 31, 2011 e-Filing 1601C & 1602 EFPS filers under Month of Jan. 2012 Group A 1601E & 1601F together with the Monthly Month of Jan. 2012 Alphalist of Payees (MAP) EFPS filers under Group A e-Payment 1601C, 1601E, 1601F & 1602 Month of Jan. 2012 EFPS filers 16 THURSDAY Last Day of Submission Consolidated Return of All Transactions Feb. 01-15, 2012 Based on the Reconciled Data of Stockbrokers 20 MONDAY Last Day of e-Filing/Filing & e-Payment/Payment 2551Q EFPS & Manual filers (For FQ ending transactions involving overseas Jan. 31, 2012 dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment 2550M & 2551M together with the Summary Month of Jan. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution 2307 Certificate of Creditable Tax TQ ending Withheld at Source (Income Tax) Jan. 31, 2012 21 TUESDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Jan. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group E 22 WEDNESDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Jan. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group D 23 THURSDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Jan. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group C 24 FRIDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Jan. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group B 25 SATURDAY Last Day of Submission Quarterly Summary Lists of Sales/Purchases FQ ending by a Value Added Tax (VAT) Jan. 31, 2012 registered taxpayer Manual filers Sworn Statement of the Manufacturer's FQ ending or Importer's Volume of Sales of each Jan. 31, 2012 particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment 2550Q together with the Summary TQ ending Alphalist of Withholding Agents of Income Jan. 31, 2012 Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing 2550M & 2551M together with the Summary Month of Jan. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment 2550M & 2551M EFPS filers Month of Jan. 2012 29 WEDNESDAY Last Day of e-Filing/Filing & e-Payment/Payment 1702Q together with the Summary Alphalist FQ ending of Withholding Agents of Income Payments Dec. 31, 2011 Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers MARCH 2012 1 THURSDAY Last Day of Registration Computerized Books of Accounts & Other FY ending Accounting Records in CD-R, DVD-R Jan. 31, 2012 or other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records Submission Consolidated Return of all Transactions based Feb. 16-29, 2012 on the Reconciled Data of the Stockbrokers Annual Alphabetical List of Taxpayers CY ending (Individual/Corporations) who were issued December 31, 2011 Provincial/City/Municipal/Barangay Permits to engage in business by LGUs Engagement Letters and Renewals or FY beginning Subsequent Agreements for Financial May 01, 2012 Audit by Independent CPAs Inventory List of finished goods, work in FY ending process, raw materials, supplies and Jan. 31, 2012 stock-in trade of taxpayers Alphalist of BOI/BOI-ARMM-registered Month of Jan. 2012 enterprises whose ITH incentives entitlements have expired e-Submission Quarterly Summary List of Sales/ FQ ending Purchases (SLSP) by EFPS filers Jan. 31, 2012 e-Filing/Filing 1604E together with Alphabetical List of TY 2011 Payees EFPS filers 5 MONDAY Last Day of Submission Summary Report of Certifications Month of Feb. 2012 Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment 2000 Documentary Stamp Tax Month of Feb. 2012 Declaration/Return 2000 OT Documentary Stamp Tax Month of Feb. 2012 Declaration/Return (One-Time Transactions) 8 THURSDAY Last Day of Submission Transcript sheets of the following: Month of Feb. 2012 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69A-19-ORB 2.70-ORB 2.83-ORB 31.01 (L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by Month of Feb. 2012 manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for Large Taxpayers Month of Feb. 2012 using CRM/POS with TIN ending in even number 10 SATURDAY Last Day of Submission Transcript sheets of 2222-ORB Month of Feb. 2012 List of Buyers of Sugar Together with a Month of Feb. 2012 Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Refined Month of Feb. 2012 Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected Month of Feb. 2012 and Remitted by the Government Agency Monthly e-Sales Report for Large Taxpayers Month of Feb. 2012 using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance 1600 together with the Monthly Alphalist of Month of Feb. 2012 Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Month of Feb. 2012 Filing & Remittance 1601C & 1602 Manual filers Month of Feb. 2012 1601E & 1601F together with the Monthly Month of Feb. 2012 Alphalist of Payees (MAP) Manual filers 2200-M Excise Tax Return for the sale of Month of Feb. 2012 gold and other metallic mineral products by small-scale miners to the BSP Filing Withholding Tax Remittance Return/s with Month of Feb. 2012 the corresponding Tax Remittance Advice/s (TRA/s) by National Government Agencies (NGAs) Distribution 2307 Certificate of Creditable Tax Month of Feb. 2012 Withheld at Source (Percentage Tax) 2306 Certificate of Final Tax Withheld Month of Feb. 2012 at Source (VAT/Percentage Tax) 11 SUNDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group E Month of Feb. 2012 1601E & 1601F together with the Monthly Month of Feb. 2012 Alphalist of Payees (MAP) EFPS filers under Group E 12 MONDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group D Month of Feb. 2012 1601E & 1601F together with the Monthly Month of Feb. 2012 Alphalist of Payees (MAP) EFPS filers under Group D 13 TUESDAY Last Day of e-Filing 1601C & 1602 EFPS filers Month of Feb. 2012 under Group C 1601E & 1601F together with the Monthly Month of Feb. 2012 Alphalist of Payees (MAP) EFPS filers under Group C 14 WEDNESDAY Last Day of e-Filing 1601C & 1602 EFPS filers Month of Feb. 2012 under Group B 1601E & 1601F together with the Monthly Month of Feb. 2012 Alphalist of Payees (MAP) EFPS filers under Group B 15 THURSDAY Last Day of Registration Permanently Bound Computer-Generated/ FY ending Loose Leaf Books of Accounts & other Feb. 29, 2012 Accounting Records such as but not limited to Receipts & Invoices together with the affidavit/certificate under oath as to the type of books, no. of pages/leaves used & volume no. during the TY Submission Monthly Summary Report/Schedule of Month of Feb. 2012 Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDS and LRAs Summary List of blank OCTs/TCTs/CCTs Month of Feb. 2012 issued to all RDs e-Submission Quarterly Summary List of Machines TQ ending (CRM-POS) Sold by all machine Feb. 29, 2012 distributor/dealer/vendor/supplier Filing & Payment 1707A together with the applicable FY ending attachments by corporate taxpayers Nov. 30, 2011 e-Filing/Filing & e-Payment/Payment 1702 & 1702 AIF EFPS & Manual FY ending Filers Audited Financial Statements together Nov. 30, 2011 with the Statement of Management Responsibility-Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Photocopy of the Certificate of Entitlement (CE) for income tax holiday (ITH) issued by the BOI/BOI-ARMM Photocopy of the Certificate issued by the PEZA 1704 together with the applicable FY ending attachments Feb. 29, 2011 * e-Filing 1601C & 1602 EFPS filers under Month of Feb. 2012 Group A 1601E & 1601F together with the Monthly Month of Feb. 2012 Alphalist of Payees (MAP) EFPS filers under Group A e-Payment 1601C, 1601E, 1601F & 1602 EFPS Month of Feb. 2012 filers 16 FRIDAY Last Day of Submission Consolidated Return of all Transactions March 1-15, 2012 based on the Reconciled Data of Stockbrokers 20 TUESDAY Last Day of e-Filing/Filing & e-Payment/Payment 2551Q EFPS & Manual filers (For FQ ending transactions involving overseas dispatch, Feb. 29, 2012 message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment 2550M & 2551M together with the Summary Month of Feb. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution 2307 Certificate of Creditable Tax TQ Ending Withheld at Source (Income Tax) Feb. 29, 2012 21 WEDNESDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Feb. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group E 22 THURSDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Feb. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group D 23 FRIDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Feb. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group C 24 SATURDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Feb. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group B 25 SUNDAY Last Day of Submission Quarterly Summary Lists of Sales/Purchases FQ ending by a Value Added Tax (VAT) registered Feb. 29, 2012 taxpayer Manual filers Sworn Statements of the Manufacturer's FQ ending or Importer's Volume of Sales of each Feb. 29, 2012 particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment 2550Q together with the Summary TQ ending Alphalist of Withholding Agents of Feb. 29, 2012 Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing 2550M & 2551M together with the Summary Month of Feb. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment 2550M & 2551M EFPS filers Month of Feb. 2012 30 FRIDAY Last Day of Registration Computerized Books of Accounts & Other FY ending Accounting Records in CD-R, DVD-R or Feb. 29, 2012 other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records Submission Alphalist of BOI/BOI-ARMM-registered Month of Feb. 2012 enterprises whose ITH incentives entitlements have expired Inventory List of finished goods, work FY ending in process, raw materials, supplies and Feb. 29, 2012 stock-in trade of taxpayers e-Submission Quarterly Summary List of Sales/Purchases FQ ending (SLSP) by EFPS filers Feb. 29, 2012 31 SATURDAY Last Day of e-Filing/Filing & e-Payment/Payment 1702Q together with the Summary FQ ending Alphalist of Withholding Agents of Income Jan. 31, 2012 Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers APRIL 2012 1 SUNDAY Last Day of Submission Consolidated Return of all Transactions based March 16-31, 2012 on the Reconciled Data of the Stockbrokers Engagement Letters and Renewals or FY beginning Subsequent Agreements for Financial June 1, 2012 Audit by Independent CPAs 5 THURSDAY Last Day of Submission Summary Report of Certifications Month of March 2012 Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment 2000 Documentary Stamp Tax Month of March 2012 Declaration/Return 2000 OT Documentary Stamp Tax Month of March 2012 Declaration/Return (One-Time Transactions) 8 SUNDAY Last Day of Submission Transcript sheets of the following: Month of March 2012 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69A-19-ORB 2.70-ORB 2.83-ORB 31.01 (L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by Month of March 2012 manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for Large Taxpayers Month of March 2012 using CRM/POS with TIN ending in even number 10 TUESDAY Last Day of Submission Transcript sheets of 2222-ORB Month of March 2012 List of Buyers of Sugar Together with a Month of March 2012 Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Refined Month of March 2012 Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Month of March 2012 Remitted by the Government Agency Monthly e-Sales Report for Large Taxpayers Month of March 2012 using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance 1600 together with the Monthly Alphalist Month of March 2012 of Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Month of March 2012 Filing & Remittance 1601C (and attachment, if applicable) Month of March 2012 Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office-Operations Division/Unit for MWEs receiving hazard pay-for the Private Sector Justification for such payment of hazard pay as certified by DOLE- NL Taxpayers Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay for the Public Sector 1601E & 1601F together with the Monthly Month of March 2012 Alphalist of Payees (MAP) Manual filers 1602 Manual filers Month of March 2012 1603 Manual filers CQ ending March 31, 2012 2200M Excise Tax Return for the sale Month of March 2012 of gold and other metallic mineral products by small-scale miners to the BSP Filing Withholding Tax Remittance Returns Month of March 2012 with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Distribution 2307 Certificate of Creditable Tax Month of March 2012 Withheld at Source (Percentage Tax) 2306 Certificate of Final Tax Withheld Month of March 2012 at Source (VAT/Percentage Tax) 11 WEDNESDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group E Month of March 2012 1601E & 1601F together with the Monthly Month of March 2012 Alphalist of Payees (MAP) EFPS filers under Group E 12 THURSDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group D Month of March 2012 1601E & 1601F together with the Monthly Month of March 2012 Alphalist of Payees (MAP) EFPS filers under Group D 13 FRIDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group C Month of March 2012 1601E & 1601F together with the Monthly Month of March 2012 Alphalist of Payees (MAP) EFPS filers under Group C 14 SATURDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group B Month of March 2012 1601E & 1601F together with the Monthly Month of March 2012 Alphalist of Payees (MAP) EFPS filers under Group B 15 SUNDAY Last Day of Registration Permanently Bound Computer-Generated/ FY ending Loose Leaf Books of Accounts & other March 31, 2012 Accounting Records such as but not limited to Receipts & Invoices together with the affidavit/certificate under oath as to the type of books, no. of pages/leaves used & volume no. during the TY Submission Quarterly List (with monthly Breakdown) CQ ending of Contractors of government contracts March 31, 2012 entered into by the provinces/cities/ municipalities/barangays List of Medical Practitioners CQ ending March 31, 2012 Monthly Summary Report/Schedule of Month of March 2012 Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDS and LRAs Summary List of blank OCTs/TCTs/CCTs Month of March 2012 issued to all RDs Updated Masterlist of newly registered taxpayers TY ending and taxpayers whose business permits were Dec. 31, 2011 renewed from LGUs thru its Local Treasurer and 2012 renewals Masterlist of Retired Businesses from TY ending LGU thru its Local Treasurer Dec. 31, 2011 Copy of Assessment Roll (List of existing TY ending Tax Declaration of Real Properties) Dec. 31, 2011 from LGUs thru its Local Treasurer e-Submission Quarterly Summary List of Machines TQ ending (CRM-POS) Sold by all machine March 31, 2012 distributor/dealer/vendor/supplier e-Filing & e-Payment/Remittance 1603 EFPS filers CQ ending March 31, 2012 e-Filing/Filing & e-Payment/Payment 1700 by individual not qualified for substituted TY 2011 filing and marginal income earners together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 1701Q together with the Summary Alphalist TQ ending of Withholding Agents of Income Payments March 31, 2012 Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 1701 & 1701 AIF EFPS & Manual filers CY ending Attachments: Audited Financial Statements- Dec. 31, 2011 Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Photocopy of the Certificate of Entitlement (CE) for income tax holiday (ITH) issued by the BOI/BOI- ARMM Photocopy of the Certificate issued by the PEZA 1702 & 1702 AIF EFPS & Manual filers CY ending Audited Financial Statements together with the Dec. 31, 2011 Statement of Management Responsibility- Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Photocopy of the Certificate of Entitlement (CE) for income tax holiday (ITH) issued by the BOI/BOI-ARMM Photocopy of the Certificate issued by the PEZA 1704 together with the applicable FY ending attachments March 31, 2011 2200M Excise Tax Return for Mineral CQ ending Products March 31, 2012 Filing & Payment 1707A together with the applicable TY ending attachments by individual & corporate Dec. 31, 2011 taxpayers e-Filing 1601C & 1602 EFPS filers under Group A Month of March 2012 1601E & 1601F together with the Monthly Month of March 2012 Alphalist of Payees (MAP) EFPS filers under Group A e-Payment 1601C, 1601E, 1601F & 1602 EFPS filers Month of March 2012 16 MONDAY Last Day of Submission Consolidated Return of all Transactions April 01-15, 2012 based on the Reconciled Data of Stockbrokers 20 FRIDAY Last Day of e-Filing/Filing & e-Payment/Payment 2551Q EFPS & Manual filers (For CQ ending transactions involving overseas March 31, 2012 dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment 2550M & 2551M together with the Summary Month of March 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution 2307 Certificate of Creditable Tax TQ ending Withheld at Source (Income Tax) March 31, 2012 21 SATURDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of March 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group E 22 SUNDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of March 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group D 23 MONDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of March 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group C 24 TUESDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of March 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group B 25 WEDNESDAY Last Day of Submission Quarterly Summary Lists of Sales/Purchases TQ ending by VAT Registered Taxpayer Manual filers March 31, 2012 Sworn Statements of the Manufacturer's CQ ending or Importer's Volume of Sales of each March 31, 2012 particular brand of alcohol and tobacco products e-Filing 2550M & 2551M together with the Summary Month of March 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment 2550M & 2551M EFPS filers Month of March 2012 e-Filing/Filing & e-Payment/Payment 2550Q together with the Summary Alphalist TQ ending of Withholding Agents of Income Payments March 31, 2012 Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 29 SUNDAY Last Day of e-Filing/Filing & e-Payment/Payment 1702Q together with the Summary TQ ending Alphalist of Withholding Agents of Income Feb. 29, 2012 Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 30 MONDAY Last Day of Registration Computerized Books of Accounts & Other FY ending Accounting Records in CD-R, DVD-R or March 31, 2012 other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records Submission Copy of the Annual Report duly received TY 2011 by the office of the Insurance Commission by an Insurance Company Alphalist of BOI/BOI-ARMM-registered Month of March 2012 enterprises whose ITH incentives entitlements have expired Inventory List of finished goods, work FY ending in process, raw materials, supplies and March 31, 2012 stock-in trade of taxpayers Attachment to e-Filed 1601C (if Month of March 2012 applicable) EFPS filers Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office Operations Division/Unit for MWEs receiving hazard pay-for the Private Sector Justification for such payment of hazard Month of March 2012 pay as certified by DOLE for the Private Sector Copy of the Department of Budget and CQ ending Management (DBM) circular/s or its March 31, 2012 equivalent as to who are allowed to receive hazard pay-for the Public Sector e-Submission Quarterly Summary List of Sales/Purchases CQ ending (SLSP) by EFPS filers March 31, 2012 MAY 2012 1 TUESDAY Last Day of Submission Consolidated Return of all Transactions April 16-30, 2012 on the Reconciled Data of the Stockbrokers Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial July 1, 2012 Audit by Independent CPAs 5 SATURDAY Last Day of Submission Summary Report of Certifications Issued Month of April 2012 by the President of the National Home Mortgage Finance Corp. (RA 7279) e-Filing/Filing & e-Payment/Payment 2000 Documentary Stamp Tax Month of April 2012 Declaration/Return 2000 OT Documentary Stamp Tax Month of April 2012 Declaration/Return (One-Time Transactions) 8 TUESDAY Last Day of Submission Transcript sheets of the following: Month of April 2012 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69A-19-ORB 2.70-ORB 2.83-ORB 31.01 (L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by Month of April 2012 manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for Large Taxpayers Month of April 2012 using CRM/POS with TIN ending in even number 10 THURSDAY Last Day of Submission Transcript sheets of 2222-ORB Month of April 2012 List of Buyers of Sugar Together with a Month of April 2012 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 April 2012 Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Month of April 2012 Remitted by the Government Agency Monthly e-Sales Report for Large Taxpayers Month of April 2012 using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance 1600 together with the Monthly Alphalist of Month of April 2012 Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Month of April 2012 Filing & Remittance 1601C & 1602 Manual filers Month of April 2012 1601E & 1601F together with the Monthly Month of April 2012 Alphalist of Payees (MAP) Manual filers 2200-M Excise Tax Return for the sale of gold Month of April 2012 and other metallic mineral products by small-scale miners to the BSP Filing Withholding Tax Remittance Return/s Month of April 2012 with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Distribution 2307 Certificate of Creditable Tax Month of April 2012 Withheld at Source (Percentage Tax) 2306 Certificate of Final Tax Withheld Month of April 2012 at Source (VAT/Percentage Tax) 11 FRIDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group E Month of April 2012 1601E & 1601F together with the Monthly Month of April 2012 Alphalist of Payees (MAP) EFPS filers under Group E 12 SATURDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group D Month of April 2012 1601E & 1601F together with the Monthly Month of April 2012 Alphalist of Payees (MAP) EFPS filers under Group D 13 SUNDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group C Month of April 2012 1601E & 1601F together with the Monthly Month of April 2012 Alphalist of Payees (MAP) EFPS filers under Group C 14 MONDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group B Month of April 2012 1601E & 1601F together with the Monthly Month of April 2012 Alphalist of Payees (MAP) EFPS filers under Group B 15 TUESDAY Last Day of Registration Permanently Bound Computer-Generated/ FY ending Loose Leaf Books of Accounts & April 30, 2012 other Accounting Records such as but not limited to Receipts & Invoices together with the affidavit/certificate under oath as to the type of books, no. of pages/leaves used & volume no. during the TY Submission Monthly Summary Report/Schedule of Transfers Month of April 2012 of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/CCTs Month of April 2012 issued to all RDs e-Submission Quarterly Summary List of Machines TQ ending (CRM-POS) Sold by all machine April 30, 2012 distributor/dealer/vendor/supplier Filing & Payment 1707A together with the applicable FY ending attachments by corporate taxpayers Jan. 31, 2012 e-Filing/Filing & e-Payment/Payment 1702 & 1702 AIF EFPS & Manual FY ending filers Audited Financial Statements Jan. 31, 2012 together with the Statement of Management Responsibility-Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Photocopy of the Certificate of Entitlement (CE) for income tax holiday (ITH) issued by the BOI/BOI-ARMM Photocopy of the Certificate issued by the PEZA 1704 together with the applicable FY ending attachments April 30, 2011 e-Filing 1601C & 1602 EFPS filers under Group A Month of April 2012 1601E & 1601F together with the Monthly Month of April 2012 Alphalist of Payees (MAP) EFPS filers under Group A e-Payment 1601C, 1601E, 1601F & 1602 EFPS filers Month of April 2012 16 WEDNESDAY Last Day of Submission Consolidated Return of All Transactions May 01-15, 2012 based on the Reconciled Data of Stockbrokers 20 SUNDAY Last Day of e-Filing/Filing & e-Payment/Payment 2551Q EFPS & Manual filers (For FQ ending transactions involving overseas April 30, 2012 dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment 2550M & 2551M together with the Summary Month of April 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution 2307 Certificate of Creditable Tax TQ ending Withheld at Source (Income Tax) April 30, 2012 21 MONDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of April 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group E 22 TUESDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of April 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group D 23 WEDNESDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of April 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group C 24 THURSDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of April 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group B 25 FRIDAY Last Day of Submission Quarterly Summary List of Sales/Purchases FQ ending by a VAT-Registered taxpayers Manual filers April 30, 2012 Sworn Statements of the Manufacturer's FQ ending or Importer's Volume of Sales of each April 30, 2012 particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment 2550Q together with the Summary TQ ending Alphalist of Withholding Agents of Income April 30, 2012 Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing 2550M & 2551M together with the Summary Month of April 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment 2550M & 2551M EFPS filers Month of April 2012 30 WEDNESDAY Last Day of Registration Computerized Books of Accounts & FY ending Other Accounting Records in CD-R, April 30, 2012 DVD-R or other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records Submission Inventory List of finished goods, work FY ending in process, raw materials, supplies and April 30, 2012 stock-in trade of taxpayers Alphalist of BOI/BOI-ARMM-registered Month of April 2012 enterprises whose ITH incentives entitlements have expired e-Submission Quarterly Summary List of Sales/Purchases FQ ending (SLSP) by EFPS filers April 30, 2012 e-Filing/Filing & e-Payment/Payment 1702Q together with the Summary Alphalist CQ ending of Withholding Agents of Income Payments March 31, 2012 Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers JUNE 2012 1 FRIDAY Last Day of Submission Consolidated Return of All Transactions May 16-31, 2012 based on the Reconciled Data of Stockbrokers Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial Aug. 1, 2012 Audit by Independent CPAs 5 TUESDAY Last Day of Submission Summary Report of Certification Issued Month of May 2012 by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment 2000 Documentary Stamp Tax Month of May 2012 Declaration/Return 2000 OT Documentary Stamp Tax Month of May 2012 Declaration/Return (One-Time Transactions) 8 FRIDAY Last Day of Submission Transcript sheets of the following: Month of May 2012 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69A-19-ORB 2.70-ORB 2.83-ORB 31.01 (L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by Month of May 2012 manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for Large Taxpayers Month of May 2012 using CRM/POS with TIN ending in even number 10 SUNDAY Last Day of Submission Transcript Sheets of 2222-ORB Month of May 2012 List of Buyers of Sugar Together with a Month of May 2012 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 May 2012 Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Month of May 2012 Remitted by the Government Agency Monthly e-Sales Report for Large Taxpayers Month of May 2012 using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance 1600 together with the Monthly Alphalist of Month of May 2012 Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Month of May 2012 Filing & Remittance 1601C & 1602 Manual filers Month of May 2012 1601E & 1601F together with the Monthly Month of May 2012 Alphalist of Payees (MAP) Manual filers 2200M Excise Tax Return for the sale of gold Month of May 2012 and other metallic mineral products by small-scale miners to the BSP Filing Withholding Tax Remittance Return/s Month of May 2012 with the corresponding Tax Remittance Advice/s (TRA's) by National Government Agencies (NGAs) Distribution 2307 Certificate of Creditable Tax Month of May 2012 Withheld at Source (Percentage Tax) 2306 Certificate of Final Tax Withheld Month of May 2012 at Source (VAT/Percentage Tax) 11 MONDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group E Month of May 2012 1601E & 1601F together with the Monthly Month of May 2012 Alphalist of Payees (MAP) EFPS filers under Group E 12 TUESDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Month of May 2012 Group D 1601E & 1601F together with the Monthly Month of May 2012 Alphalist of Payees (MAP) EFPS filers under Group D 13 WEDNESDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Month of May 2012 Group C 1601E & 1601F together with the Monthly Month of May 2012 Alphalist of Payees (MAP) EFPS filers under Group C 14 THURSDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Month of May 2012 Group B 1601E & 1601F together with the Monthly Month of May 2012 Alphalist of Payees (MAP) EFPS filers under Group B 15 FRIDAY Last Day of Registration Permanently Bound Computer-Generated/ FY ending Loose Leaf Books of Accounts & other May 31, 2012 Accounting Records such as but not limited to Receipts & Invoices together with the affidavit/certificate under oath as to the type of books, no. of pages/leaves used & volume no. during the TY Submission Monthly Summary Report/Schedule of Month of May 2012 Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/CCTs Month of May 2012 issued to all RDs e-Submission Quarterly Summary List of Machines FQ ending (CRM-POS) Sold by all machine May 31, 2012 distributor/dealer/vendor/supplier Filing & Payment 1707A together with the applicable FY ending attachments by corporate taxpayers Feb. 29, 2012 e-Filing/Filing & e-Payment/Payment 1702 & 1702 AIF-EFPS & Manual FY ending Filers Audited Financial Statements Feb. 29, 2012 together with the Statement of Management Responsibility-Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Photocopy of the Certificate of Entitlement (CE) for income tax holiday (ITH) issued by the BOI/BOI-ARMM Photocopy of the Certificate issued by the PEZA 1704 together with the applicable attachments FY ending May 31, 2011 e-Filing 1601C & 1602 EFPS filers under Group A Month of May 2012 1601E & 1601F together with the Monthly Month of May 2012 Alphalist of Payees (MAP) EFPS filers under Group A e-Payment 1601C, 1601E, 1601F & 1602 Month of May 2012 EFPS filers 16 SATURDAY Last Day of Submission Consolidated Return of All Transactions based June 01-15, 2012 on the Reconciled Data of Stockbrokers 20 WEDNESDAY Last Day of e-Filing/Filing & e-Payment/Remittance 2551Q EFPS & Manual filers (For FQ ending transactions involving overseas May 31, 2012 dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment 2550M & 2551M together with the Summary Month of May 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution 2307 Certificate of Creditable Tax TQ ending Withheld at Source (Income Tax) May 31, 2012 21 THURSDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of May 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group E 22 FRIDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of May 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group D 23 SATURDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of May 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group C 24 SUNDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of May 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group B 25 MONDAY Last Day of Submission Quarterly Summary Lists of Sales/Purchases FQ ending by a VAT-registered taxpayer Manual filers May 31, 2012 Sworn Statements of the Manufacturer's FQ ending or Importer's Volume of Sales of each May 31, 2012 particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment 2550Q together with the Summary TQ ending Alphalist of Withholding Agents of Income May 31, 2012 Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing 2550M & 2551M together with the Month of May 2012 Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment 2550M & 2551M EFPS filers Month of May 2012 29 FRIDAY Last Day of e-Filing/Filing & e-Payment/Payment 1702Q together with the Summary FQ ending Alphalist of Withholding Agents of Income April 30, 2012 Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 30 SATURDAY Last Day of Registration Computerized Books of Accounts & Other FY ending Accounting Records in CD-R, DVD-R or May 31, 2012 other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records Submission Alphalist of BOI/BOI-ARMM-registered Month of May 2012 enterprises whose ITH incentives entitlements have expired Inventory List of finished goods, work FY ending in process, raw materials, supplies and May 31, 2012 stock-in trade of taxpayers Sworn Declaration of Gross Income received As of June 30, 2012 for the current year by Professionals, Talents, etc. Manufacturers'/Assemblers'/Producers' 1st Semester or Importers' Sworn Statement of each of 2012 Particular Brand/Model of Automobile, Alcohol and Tobacco Products e-Submission Quarterly Summary List of Sales/Purchases FQ ending (SLSP) by EFPS filers May 31, 2012 JULY 2012 1 SUNDAY Last Day of Submission Consolidated Return of All Transactions June 16-30, 2012 based on the reconciled data of stockbrokers Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial Sept. 1, 2012 Audit by Independent CPAs 5 THURSDAY Last Day of Submission Summary Report of Certification Issued Month of June 2012 by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment 2000 Documentary Stamp Tax Month of June 2012 Declaration/Return 2000 OT Documentary Stamp Tax Month of June 2012 Declaration/Return (One-Time Transactions) 8 SUNDAY Last Day of Submission Transcript sheets of the following: Month of June 2012 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69A-19-ORB 2.70-ORB 2.83-ORB 31.01(L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by Month of June 2012 manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for Large Taxpayers Month of June 2012 using CRM/POS with TIN ending in even number 10 TUESDAY Last Day of Submission Transcript sheets of 2222-ORB Month of June 2012 List of Buyers of Sugar Together with a Month of June 2012 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 June 2012 Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Month of June 2012 Remitted by the Government Agency Monthly e-Sales Report for Large Taxpayers Month of June 2012 using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance 1600 together with the Monthly Alphalist of Month of June 2012 Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Month of June 2012 Filing & Remittance 1601C (and attachment, if Applicable Month of June 2012 Manual filers Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office-Operations Division/Unit for MWEs receiving hazard pay for the Private Sector Justification for such payment of hazard pay-for the Private Sector Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay-for the Public Sector 1601E & 1601F together with the Monthly Month of June 2012 Alphalist of Payees (MAP) Manual filers 1602 Manual filers Month of June 2012 1603 Manual filers CQ ending June 30, 2012 2200M Excise Tax Return for the sale of Month of June 2012 gold and other metallic mineral products by small-scale miners to the BSP Filing Withholding Tax Remittance Return/s Month of June 2012 with corresponding Tax Remittance advice/s (TRAs) by National Government Agencies (NGAs) Distribution 2307 Certificate of Creditable Tax Month of June 2012 Withheld at Source (Percentage Tax) 2306 Certificate of Final Tax Withheld Month of June 2012 at Source (VAT/Percentage Tax) 11 WEDNESDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group E Month of June 2012 1601E & 1601F together with the Monthly Month of June 2012 Alphalist of Payees (MAP) EFPS filers under Group E 12 THURSDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group D Month of June 2012 1601E & 1601F together with the Monthly Month of June 2012 Alphalist of Payees (MAP) EFPS filers under Group D 13 FRIDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group C Month of June 2012 1601E & 1601F together with the Monthly Month of June 2012 Alphalist of Payees (MAP) EFPS filers under Group C 14 SATURDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group B Month of June 2012 1601E & 1601F together with the Monthly Month of June 2012 Alphalist of Payees (MAP) EFPS filers under Group B 15 SUNDAY Last Day of Registration Permanently Bound Computer-Generated/ FY ending Loose Leaf Books of Accounts & other June 30, 2012 Accounting Records such as but not limited to Receipts & Invoices together with the affidavit/certificate under oath as to the type of books, no. of pages/leaves used & volume no. during the TY Submission Quarterly List (with monthly breakdown) of CQ ending Contractors of government contract June 30, 2012 entered into by Provinces/Cities/ Municipalities/Barangays List of Medical Practitioners CQ ending June 30, 2012 Monthly Summary Report/Schedule of Month of June 2012 Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/CCTs Month of June 2012 issued to all RDs Copy of Quarterly Updates of Assessment TQ ending Roll (list of existing Tax Declaration of Real June 30, 2012 Properties) from LGUs thru its Local Treasurer e-Submission Quarterly Summary List of Machines TQ ending (CRM-POS) Sold by all machine June 30, 2012 distributor/dealer/vendor/supplier Payment Individuals whose total income tax due CY 2011 exceeded P2,000 & who elected to pay in two (2) equal installments (BIR Form 0605) Filing & Payment 1707A together with the applicable FY ending attachments by corporate taxpayers March 31, 2012 e-Filing/Filing & e-Payment/Payment 1702 & 1702 AIF EFPS & Manual FY ending Filers Audited Financial Statements March 31, 2012 together with the Statement of Management Responsibility-Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Photocopy of the Certificate of Entitlement (CE) for income tax holiday (ITH) issued by the BOI/BOI-ARMM Photocopy of the Certificate issued by the PEZA 1704 together with the applicable FY ending attachments June 30, 2011 2200M Excise Tax Return for Mineral CQ ending Products June 30, 2012 e-Filing & e-Payment/Remittance 1603 EFPS filers CQ ending June 30, 2012 e-Filing 1601C & 1602 EFPS filers under Group A Month of June 2012 1601E & 1601F together with the Monthly Month of June 2012 Alphalist of Payees (MAP) EFPS filers under Group A e-Payment 1601C, 1601E, 1601F & 1602 EFPS filers Month of June 2012 16 MONDAY Last Day of Submission Consolidated Return of All Transactions July 01-15, 2012 based on Reconciled Data of Stockbrokers 20 FRIDAY Last Day of e-Filing/Filing & e-Payment/Payment 2551Q EFPS & Manual filers (For CQ ending transactions involving overseas June 30, 2012 dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment 2550M & 2551M together with the Summary Month of June 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution 2307 Certificate of Creditable Tax TQ ending Withheld at Source (Income Tax) June 30, 2012 21 SATURDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of June 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group E 22 SUNDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of June 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group D 23 MONDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of June 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group C 24 TUESDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of June 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group B 25 WEDNESDAY Last Day of Submission Quarterly Summary List of Sales/Purchases CQ ending by a VAT Registered Taxpayer NL Taxpayers June 30, 2012 Sworn Statements of the Manufacturer's CQ ending or Importer's Volume of Sales of each June 30, 2012 particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment 2550Q together with the Summary TQ ending Alphalist of Withholding Agents of Income June 30, 2012 Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing 2550M & 2551M together with the Summary Month of June 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment 2550M & 2551M EFPS filers Month of June 2012 30 MONDAY Last Day of Registration Computerized Books of Accounts & Other FY ending Accounting Records in CD-R, DVD-R or June 30, 2012 other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records Submission Inventory List of finished goods, work FY ending in process, raw materials, supplies and June 30, 2012 stock-in trade of taxpayers Alphalist of BOI/BOI-ARMM-registered Month of June 2012 enterprises whose ITH incentives entitlements have expired e-Submission Quarterly Summary List of Sales/Purchases CQ ending (SLSP) by EFPS filers June 30, 2012 e-Filing/Filing & e-Payment/Payment 1702Q together with the Summary FQ ending Alphalist of Withholding Agents of Income May 31, 2012 Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers Submission Attachment to e-Filed 1601C (if Month of June 2012 applicable) EFPS filers Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office Operations Division/Unit for MWEs receiving hazard pay-for the Private Sector Justification for such payment of hazard pay as certified by DOLE for the Private Sector Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay for the Public Sector 31 TUESDAY Last Day of Submission Sworn statement by every lessee, 1st Semester of 2012 concessionaire, owner or operator of mines and quarry, processor of minerals, producer or manufacturer of mineral products Updated Alphabetical Master List of as of July 31, 2012 PEZA-registered enterprises entitled to ITH and/or the 5% GIT incentive Updated Alphabetical Master List of BOI- 1st Semester of 2012 BOI-ARMM-registered enterprises entitled to ITH incentives Tenants profile including the following As of June 30, 2012 documents: a) Building/space layout of the entire area being leased with proper unit/space address or reference; b) Certified True Copy of Contract of Lease per tenant; and c) The Lessee Information Statement e-Submission List of Regular Suppliers of Goods and 1st Semester Services by the Top 5,000/20,000 Individual/ of 2012 Private Corporations including Large Taxpayers AUGUST 2012 1 WEDNESDAY Last Day of Submission Consolidated Return of All Transactions based July 16-31, 2012 on the Reconciled Data of Stockbrokers Engagement Letters and Renewals or FY beginning Subsequent Agreements for Financial Oct. 1, 2012 Audit by Independent CPAs 5 SUNDAY Last Day of Submission Summary Report of Certification Issued by Month of July 2012 the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment 2000 Documentary Stamp Tax Month of July 2012 Declaration/Return 2000 OT Documentary Stamp Tax Month of July 2012 Declaration/Return (One-Time Transactions) 8 WEDNESDAY Last Day of Submission Transcript sheets of the following: Month of July 2012 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69A-19-ORB 2.70-ORB 2.83-ORB 31.01 (L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by Month of July 2012 manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for Large Taxpayers Month of July 2012 using CRM/POS with TIN ending in even number 10 FRIDAY Last Day of Submission Transcript sheet of 2222-ORB Month of July 2012 List of Buyers of Sugar Together with a Month of July 2012 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 July 2012 Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Month of July 2012 Remitted by the Government Agency Monthly e-Sales Report for Large Taxpayers Month of July 2012 using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance 1600 together with the Monthly Alphalist of Month of July 2012 Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Month of July 2012 Filing & Remittance 1601C & 1602 Manual filers Month of July 2012 1601E & 1601F together with the Monthly Month of July 2012 Alphalist of Payees (MAP) Manual filers 2200M Excise Tax Return for the sale of Month of July 2012 gold and other metallic mineral products by small-scale miners to the BSP Filing Withholding Tax Remittance Return/s Month of July 2012 with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Distribution 2307 Certificate of Creditable Tax Month of July 2012 Withheld at Source (Percentage Tax) 2306 Certificate of Final Tax Withheld Month of July 2012 at Source (VAT/Percentage Tax) 11 SATURDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group E Month of July 2012 1601E & 1601F together with the Monthly Month of July 2012 Alphalist of Payees (MAP) EFPS filers under Group E 12 SUNDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group D Month of July 2012 1601E & 1601F together with the Monthly Month of July 2012 Alphalist of Payees (MAP) EFPS filers under Group D 13 MONDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group C Month of July 2012 1601E & 1601F together with the Monthly Month of July 2012 Alphalist of Payees (MAP) EFPS filers under Group C 14 TUESDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group B Month of July 2012 1601E & 1601F together with the Monthly Month of July 2012 Alphalist of Payees (MAP) EFPS filers under Group B 15 WEDNESDAY Last Day of Registration Permanently Bound Computer-Generated/ FY ending Loose Leaf Books of Accounts & other July 31, 2012 Accounting Records such as but not limited to Receipts & Invoices together with the affidavit/certificate under oath as to the type of books, no. of pages/leaves used & volume no. during the TY Submission Monthly Summary Report/Schedule of Month of July 2012 Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/CCTs Month of July 2012 issued to all RDs e-Submission Quarterly Summary List of Machines TQ ending (CRM-POS) Sold by all machine July 31, 2012 distributor/dealer/vendor/supplier e-Filing/Filing & e-Payment/Payment 1701Q together with the Summary Alphalist CQ ending of Withholding Agents of Income Payments June 30, 2012 Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 1702 & 1702 AIF EFPS & Manual FY ending Filers Audited Financial Statements April 30, 2012 together with the Statement of Management Responsibility-Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Photocopy of the Certificate of Entitlement (CE) for income tax holiday (ITH) issued by the BOI/BOI-ARMM Photocopy of the Certificate issued by the PEZA 1704 together with the applicable FY ending attachments July 31, 2011 e-Filing 1601C & 1602 EFPS filers under Month of July 2012 Group A 1601E & 1601F together with the Monthly Month of July 2012 Alphalist of Payees (MAP) EFPS filers under Group A e-Payment 1601C, 1601E, 1601F & 1602 Month of July 2012 EFPS filers Filing & Payment 1707A together with the applicable FY ending attachments by corporate taxpayers April 30, 2012 16 THURSDAY Last Day of Submission Consolidated Return of All transactions Aug. 01-15, 2012 based on the Reconciled Data of Stockbrokers 20 MONDAY Last Day of e-Filing/Filing & e-Payment/Payment 2551Q EFPS & Manual filers (For FQ ending transactions involving overseas dispatch, July 31, 2012 message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment 2550M & 2551M together with the Summary Month of July 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution 2307 Certificate of Creditable Tax TQ ending Withheld at Source (Income Tax) July 31, 2012 21 TUESDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of July 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group E 22 WEDNESDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of July 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group D 23 THURSDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of July 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group C 24 FRIDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of July 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group B 25 SATURDAY Last Day of Submission Quarterly Summary List of Sales/Purchases FQ ending by a VAT Registered Taxpayers Manual July 31, 2012 filers Sworn Statements of the Manufacturer's FQ ending or Importer's Volume of Sales of each July 31, 2012 particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment 2550Q together with the Summary TQ ending Alphalist of Withholding Agents of Income July 31, 2012 Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing 2550M & 2551M together with the Summary Month of July 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment 2550M & 2551M EFPS filers Month of July 2012 29 WEDNESDAY Last Day of e-Filing/Filing & e-Payment/Payment 1702Q together with the Summary CQ ending Alphalist of Withholding Agents of Income June 30, 2012 Payments Subjected to Withholding Tax (SAWT) EFPS & Manual filers 30 THURSDAY Last Day of Registration Computerized Books of Accounts & Other FY ending Accounting Records in CD-R, DVD-R or July 31, 2012 other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records Submission Alphalist of BOI/BOI-ARMM-registered Month of July 2012 enterprises whose ITH incentives entitlements have expired Inventory List of finished goods, work in FY ending process, raw materials, supplies and stock-in July 31, 2012 trade of taxpayers e-Submission Quarterly Summary List of Sales/Purchases FQ ending (SLSP) by EFPS filers July 31, 2012 SEPTEMBER 2012 1 SATURDAY Last Day of Submission Consolidated Return of All Transactions Aug. 16-31, 2012 based on the Reconciled Data of Stockbrokers Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial Nov. 1, 2012 Audit by Independent CPAs 5 WEDNESDAY Last Day of Submission Summary Report of Certification Issued Month of Aug. 2012 by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment 2000 Documentary Stamp Tax Month of Aug. 2012 Declaration/Return 2000 OT Documentary Stamp Tax Month of Aug. 2012 Declaration/Return (One-Time Transactions) 8 SATURDAY Last Day of Submission Transcript sheets of the following: Month of Aug. 2012 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69A-19-ORB 2.70-ORB 2.83-ORB 31.01 (L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by Month of Aug. 2012 manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for Large Month of Aug. 2012 Taxpayers using CRM/POS with TIN ending in even number 10 MONDAY Last Day of Submission Transcript sheets of 2222-ORB Month of Aug. 2012 List of Buyers of Sugar Together with a Month of Aug. 2012 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 Aug. 2012 Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Month of Aug. 2012 Remitted by the Government Agency Monthly e-Sales Report for Large Month of Aug. 2012 Taxpayers using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance 1600 together with the Monthly Alphalist of Month of Aug. 2012 Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Month of Aug. 2012 Filing & Remittance 1601C & 1602 Manual filers Month of Aug. 2012 1601E & 1601F together with the Monthly Month of Aug. 2012 Alphalist of Payees (MAP) Manual filers 2200-M Excise Tax Return for the sale of Month of Aug. 2012 gold and other metallic mineral products by small-scale miners to the BSP Filing Withholding Tax Remittance Return/s Month of Aug. 2012 with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Distribution 2307 Certificate of Creditable Tax Month of Aug. 2012 Withheld at Source (Percentage Tax) 2306 Certificate of Final Tax Withheld Month of Aug. 2012 at Source (VAT/Percentage Tax) 11 TUESDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Month of Aug. 2012 Group E 1601E & 1601F together with the Monthly Month of Aug. 2012 Alphalist of Payees (MAP) EFPS filers under Group E 12 WEDNESDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Month of Aug. 2012 Group D 1601E & 1601F together with the Monthly Month of Aug. 2012 Alphalist of Payees (MAP) EFPS filers under Group D 13 THURSDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group C Month of Aug. 2012 1601E & 1601F together with the Monthly Month of Aug. 2012 Alphalist of Payees (MAP) EFPS filers under Group C 14 FRIDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group B Month of Aug. 2012 1601E & 1601F together with the Monthly Month of Aug. 2012 Alphalist of Payees (MAP) EFPS filers under Group B 15 SATURDAY Last Day of Registration Permanently Bound Computer-Generated/ FY ending Loose Leaf Books of Accounts Aug. 31, 2012 & other Accounting Records such as but not limited to Receipts & Invoices together with the affidavit/ certificate under oath as to the type of books, no. of pages/leaves used & volume no. during the TY Submission Monthly Summary Report/Schedule of Month of Aug. 2012 Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/CCTs Month of Aug. 2012 issued to all RDs e-Submission Quarterly Summary List of Machines TQ ending (CRM-POS) Sold by all machine August 31, 2012 distributor/dealer/vendor/supplier Filing & Payment 1707A together with the applicable FY ending attachments by corporate taxpayers May 31, 2012 e-Filing/Filing & e-Payment/Payment 1702 & 1702 AIF EFPS & Manual FY ending Filers Audited Financial Statements May 31, 2012 together with the Statement of Management Responsibility-Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Photocopy of the Certificate of Entitlement (CE) for income tax holiday (ITH) issued by the BOI/BOI-ARMM Photocopy of the Certificate issued by the PEZA 1704 together with the applicable FY ending attachments Aug. 31, 2011 e-Filing 1601C & 1602 EFPS filers under Group A Month of Aug. 2012 1601E & 1601F together with the Monthly Month of Aug. 2012 Alphalist of Payees (MAP) EFPS filers under Group A cHaDIA e-Payment 1601C, 1601E, 1601F & 1602 EFPS Month of Aug. 2012 filers 16 SUNDAY Last Day of Submission Consolidated Return of All transactions Sept. 01-15, 2012 based on the Reconciled Data of Stockbrokers 20 THURSDAY Last Day of e-Filing/Filing & e-Payment/Payment 2551Q EFPS & Manual filers (For FQ ending transactions involving overseas Aug. 31, 2012 dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment 2550M & 2551M together with the Summary Month of Aug. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution 2307 Certificate of Creditable Tax TQ ending Withheld at Source (Income Tax) Aug. 31, 2012 21 FRIDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Aug. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group E 22 SATURDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Aug. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group D 23 SUNDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Aug. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group C 24 MONDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Aug. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group B 25 TUESDAY Last Day of Submission Quarterly Summary List of Sales/Purchases FQ ending by a VAT-Registered taxpayer Manual Aug. 31, 2012 filers Sworn Statements of the Manufacturer's FQ ending or Importer's Volume of Sales of each Aug. 31, 2012 particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment 2550Q together with the Summary TQ ending Alphalist of Withholding Agents of Income Aug. 31, 2012 Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing 2550M & 2551M together with the Summary Month of Aug. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment 2550M & 2551M EFPS filers Month of Aug. 2012 29 SATURDAY Last Day of e-Filing/Filing & e-Payment/Payment 1702Q together with the Summary FQ ending Alphalist of Withholding Agents of Income July 31, 2012 Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 30 SUNDAY Last Day of Registration Computerized Books of Accounts & Other FY ending Accounting Records in CD-R, DVD-R or Aug. 31, 2012 other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records Submission Alphalist of BOI/BOI-ARMM-registered Month of Aug. 2012 enterprises whose ITH incentives entitlements have expired Inventory List of finished goods, work FY ending in process, raw materials, supplies and Aug. 31, 2012 stock-in trade of taxpayers e-Submission Quarterly Summary List of Sales/Purchases FQ ending (SLSP) by EFPS filers Aug. 31, 2012 OCTOBER 2012 1 MONDAY Last Day of Submission Consolidated Return of All Transactions Sept. 16-30, 2012 based on the Reconciled Data of Stockbrokers Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial Dec. 1, 2012 Audit by Independent CPAs 5 FRIDAY Last Day of Submission Summary Report of Certification Issued Month of Sept. 2012 by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment 2000 Documentary Stamp Tax Month of Sept. 2012 Declaration/Return 2000 OT Documentary Stamp Tax Month of Sept. 2012 Declaration/Return (One-Time Transactions) 8 MONDAY Last Day of Submission Transcript sheets of the following: Month of Sept. 2012 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69A-19-ORB 2.70-ORB 2.83-ORB 31.01 (L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by Month of Sept. 2012 manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for Large Month of Sept. 2012 Taxpayers using CRM/POS with TIN ending in even number 10 SATURDAY Last Day of Submission Transcript Sheets of 2222-ORB Month of Sept. 2012 List of Buyers of Sugar Together with a Month of Sept. 2012 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 Sept. 2012 Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Month of Sept. 2012 Remitted by the Government Agency Monthly e-Sales Report for Large Month of Sept. 2012 Taxpayers using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance 1600 together with the Monthly Alphalist of Month of Sept. 2012 Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Month of Sept. 2012 Filing & Remittance 1601C (and attachment, if applicable) Month of Sept. 2012 Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office-Operations Division/Unit for MWEs receiving hazard payment for the Private Sector Justification for such payment of hazard pay as certified by DOLE for the Private Sector Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay for the Public Sector 1601E & 1601F together with the Monthly Month of Sept. 2012 Alphalist of Payees (MAP) Manual filers 1602 Manual filers Month of Sept. 2012 1603 Manual filers CQ ending Sept. 30, 2012 2200-M Excise Tax Return for the sale of Month of Sept. 2012 gold and other metallic mineral products by small-scale miners to the BSP Filing Withholding Tax Remittance Return/s Month of Sept. 2012 with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Distribution 2307 Certificate of Creditable Tax Month of Sept. 2012 Withheld at Source (Percentage Tax) 2306 Certificate of Final Tax Withheld Month of Sept. 2012 at Source (VAT/Percentage Tax) 11 THURSDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group E Month of Sept. 2012 1601E & 1601F together with the Monthly Month of Sept. 2012 Alphalist of Payees (MAP) EFPS filers under Group E 12 FRIDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group D Month of Sept. 2012 1601E & 1601F together with the Monthly Month of Sept. 2012 Alphalist of Payees (MAP) EFPS filers under Group D 13 SATURDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group C Month of Sept. 2012 1601E & 1601F together with the Monthly Month of Sept. 2012 Alphalist of Payees (MAP) EFPS filers under Group C 14 SUNDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group B Month of Sept. 2012 1601E & 1601F together with the Monthly Month of Sept. 2012 Alphalist of Payees (MAP) EFPS filers under Group B 15 MONDAY Last Day of Registration Permanently Bound Computer-Generated/ FY ending Loose Leaf Books of Accounts & other Sept. 30, 2012 Accounting Records such as but not limited to Receipts & Invoices together with the affidavit/certificate under oath as to the type of books, no. of pages/leaves used & volume no. during the TY Submission List of Medical Practitioners CQ ending Sept. 30, 2012 Quarterly List (with monthly breakdown) CQ ending of contractors of government contracts entered Sept. 30, 2012 into by the Provinces/Municipalities/ Barangays Monthly Summary Report/Schedule of Month of Sept. 2012 Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/CCTs Month of Sept. 2012 issued to all RDs Copy of Quarterly Updates of Assessment Roll TQ ending (list of existing Tax Declaration of Real Properties) Sept. 30, 2012 from LGUs thru its Local Treasurer e-Submission Quarterly Summary List of Machines TQ ending (CRM-POS) Sold by all machine Sept. 30, 2012 distributor/dealer/vendor/supplier Filing & Payment 1707A together with the applicable FY ending attachments by corporate taxpayers June 30, 2012 e-Filing/Filing & e-Payment/Payment 1702 & 1702 AIF EFPS & Manual FY ending Filers Audited Financial Statements June 30, 2012 together with the Statement of Management Responsibility-Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Photocopy of the Certificate of Entitlement (CE) for income tax holiday (ITH) issued by the BOI/BOI-ARMM Photocopy of the Certificate issued by the PEZA 1704 together with the applicable FY ending attachments Sept. 30, 2011 2200M Excise Tax Return for Mineral CQ ending Products Sept. 30, 2012 e-Filing & e-Payment/Remittance 1603 EFPS filers CQ ending Sept. 30, 2012 e-Filing 1601C & 1602 EFPS filers under Group A Month of Sept. 2012 1601E & 1601F together with the Monthly Month of Sept. 2012 Alphalist of Payees (MAP) EFPS filers under Group A e-Payment 1601C, 1601E, 1601F & 1602 Month of Sept. 2012 EFPS filers 16 TUESDAY Last Day of Submission Consolidated Return of All transactions Oct. 01-15, 2012 based on the Reconciled Data of Stockbrokers 20 SATURDAY Last Day of e-Filing/Filing & e-Payment/Payment 2551Q EFPS & Manual filers (For CQ ending transactions involving overseas Sept. 30, 2012 dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment 2550M & 2551M together with the Summary Month of Sept. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution 2307 Certificate of Creditable Tax TQ ending Withheld at Source (Income Tax) Sept. 30, 2012 21 SUNDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Sept. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group E 22 MONDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Sept. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group D 23 TUESDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Sept. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group C 24 WEDNESDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Sept. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group B 25 THURSDAY Last Day of Submission Quarterly Summary List of Sales/Purchases CQ ending by a VAT-Registered taxpayer Manual filers Sept. 30, 2012 Sworn Statements of the Manufacturer's CQ ending or Importer's Volume of Sales of each Sept. 30, 2012 particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment 2550Q together with the Summary TQ ending Alphalist of Withholding Agents of Income Sept. 30, 2012 Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing 2550M & 2551M together with the Summary Month of Sept. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment 2550M & 2551M EFPS filers Month of Sept. 2012 30 TUESDAY Last Day of Registration Computerized Books of Accounts & Other FY ending Accounting Records in CD-R, DVD-R or Sept. 30, 2012 other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records Submission Alphalist of BOI/BOI-ARMM-registered Month of Sept. 2012 enterprises whose ITH incentives entitlements have expired Inventory List of finished goods, work FY ending in process, raw materials, supplies and Sept. 30, 2012 stock-in trade of taxpayers e-Submission Quarterly Summary List of Sales/Purchases CQ ending (SLSP) by EFPS filers Sept. 30, 2012 e-Filing/Filing & e-Payment/Payment 1702Q together with the Summary Alphalist FQ ending of Withholding Agents of Income Payments Aug. 31, 2012 Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers Attachment to e-Filed 1601C (if Month of Sept. 2012 applicable) Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office Operations Division/Unit for MWEs receiving hazard pay-for the Private Sector Justification for such payment of hazard pay as certified by DOLE for the Private Sector Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay-for the Public Sector NOVEMBER 2012 1 THURSDAY Last Day of Submission Consolidated Return of All Transactions Oct. 16-31, 2012 based on the Reconciled Data of Stockbrokers Engagement Letters and Renewals or FY beginning Subsequent Agreements for Financial Jan. 1, 2013 Audit by Independent CPAs 5 MONDAY Last Day of Submission Summary Report of Certification Issued Month of Oct. 2012 by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment 2000 Documentary Stamp Tax Month of Oct. 2012 Declaration/Return 2000 OT Documentary Stamp Tax Month of Oct. 2012 Declaration/Return (One-Time Transactions) 8 THURSDAY Last Day of Submission Transcript sheets of the following: Month of Oct. 2012 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69A-19-ORB 2.70-ORB 2.83-ORB 31.01 (L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by Month of Oct. 2012 manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for Large Month of Oct. 2012 Taxpayers using CRM/POS with TIN ending in even number 10 SATURDAY Last Day of Submission Transcript sheets of 2222-ORB Month of Oct. 2012 List of Buyers of Sugar Together with a Month of Oct. 2012 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 Oct. 2012 Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Month of Oct. 2012 Remitted by the Government Agency Monthly e-Sales Report for Large Month of Oct. 2012 Taxpayers using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance 1600 together with the Monthly Month of Oct. 2012 Alphalist of Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Month of Oct. 2012 Filing & Remittance 1601C & 1602 Manual filers Month of Oct. 2012 1601E & 1601F together with the Month of Oct. 2012 Monthly Alphalist of Payees (MAP) Manual filers 2200-M Excise Tax Return for the sale of Month of Oct. 2012 gold and other metallic mineral products by small-scale miners to the BSP Filing Withholding Tax Remittance Return/s Month of Oct. 2012 with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Distribution 2307 Certificate of Creditable Tax Month of Oct. 2012 Withheld at Source (Percentage Tax) 2306 Certificate of Final Tax Withheld Month of Oct. 2012 at Source (VAT/Percentage Tax) 11 SUNDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group E Month of Oct. 2012 1601E & 1601F together with the Monthly Month of Oct. 2012 Alphalist of Payees (MAP) EFPS filers under Group E 12 MONDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group D Month of Oct. 2012 1601E & 1601F together with the Monthly Month of Oct. 2012 Alphalist of Payees (MAP) EFPS filers under Group D 13 TUESDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group C Month of Oct. 2012 1601E & 1601F together with the Monthly Month of Oct. 2012 Alphalist of Payees (MAP) EFPS filers under Group C 14 WEDNESDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group B Month of Oct. 2012 1601E & 1601F together with the Monthly Month of Oct. 2012 Alphalist of Payees (MAP) EFPS filers under Group B 15 THURSDAY Last Day of Registration Permanently Bound Computer-Generated/ FY ending Loose Leaf Books of Accounts & Oct. 31, 2012 other Accounting Records such as but not limited to Receipts & Invoices together with the affidavit/certificate under oath as to the type of books, no. of pages/leaves used & volume no. during the TY Submission Monthly Summary Report/Schedule of Month of Oct. 2012 Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/CCTs Month of Oct. 2012 issued to all RDs e-Submission Quarterly Summary List of Machines TQ ending (CRM-POS) Sold by all machine Oct. 31, 2012 distributor/dealer/vendor/supplier Filing & Payment 1707A together with the applicable FY ending attachments by corporate taxpayers July 31, 2012 e-Filing/Filing & e-Payment/Payment 1701Q together with the Summary TQ ending Alphalist of Withholding Agents of Income Sept. 30, 2012 Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 1702 & 1702 AIF EFPS & Manual FY ending Filers Audited Financial Statements July 31, 2012 together with the Statement of Management Responsibility-Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Photocopy of the Certificate of Entitlement (CE) for income tax holiday (ITH) issued by the BOI/BOI-ARMM Photocopy of the Certificate issued by the PEZA 1704 together with the applicable FY ending attachments Oct. 31, 2011 e-Filing 1601C & 1602 EFPS filers under Month of Oct. 2012 Group A 1601E & 1601F together with the Monthly Month of Oct. 2012 Alphalist of Payees (MAP) EFPS filers under Group A e-Payment 1601C, 1601E, 1601F & 1602 EFPS Month of Oct. 2012 filers 16 FRIDAY Last Day of Submission Consolidated Return of All transactions Nov. 1-15, 2012 based on the Reconciled Data of Stockbrokers 20 TUESDAY Last Day of e-Filing/Filing & e-Payment/Payment 2551Q EFPS & Manual filers (For FQ ending transactions involving overseas Oct. 31, 2012 dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment 2550M & 2551M together with the Summary Month of Oct. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution 2307 Certificate of Creditable Tax TQ ending Withheld at Source (Income Tax) Oct. 31, 2012 21 WEDNESDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Oct. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group E 22 THURSDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Oct. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group D 23 FRIDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Oct. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group C 24 SATURDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Oct. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group B 25 SUNDAY Last Day of Submission Quarterly Summary List of Sales/Purchases FQ ending by a VAT-Registered taxpayer Manual filers Oct. 31, 2012 Sworn Statements of the Manufacturer's or FQ ending Importer's Volume of Sales of each particular Oct. 31, 2012 brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment 2550Q together with the Summary TQ ending Alphalist of Withholding Agents of Income Oct. 31, 2012 Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing 2550M & 2551M together with the Summary Month of Oct. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment 2550M & 2551M EFPS filers Month of Oct. 2012 29 THURSDAY Last Day of e-Filing/Filing & e-Payment/Payment 1702Q together with the Summary CQ ending Alphalist of Withholding Agents of Income Sept. 30, 2012 Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 30 FRIDAY Last Day of Registration Computerized Books of Accounts & Other FY ending Accounting Records in CD-R, DVD-R or Oct. 31, 2012 other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records Submission Alphalist of BOI/BOI-ARMM-registered Month of Oct. 2012 enterprises whose ITH incentives entitlements have expired Alphabetical list of BOI/BOI-ARMM-registered CY 2011 enterprises that have filed applications for ITH incentives with BOI/BOI-ARMM within 6 months from the date of filing of ITRs or from the last day prescribed by law, whichever comes later Inventory List of finished goods, work FY ending in process, raw materials, supplies and Oct. 31, 2012 stock-in trade of taxpayers e-Submission Quarterly Summary List of Sales/ FQ ending Purchases (SLSP) by EFPS filers Oct. 31, 2012 DECEMBER 2012 1 SATURDAY Last Day of Submission Consolidated Return of All Transactions based Nov. 16-30, 2012 on the Reconciled Data of Stockbrokers Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial Feb. 1, 2013 Audit by Independent CPAs 5 WEDNESDAY Last Day of Submission Summary Report of Certification Issued by the Month of Nov. 2012 President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment 2000 Documentary Stamp Tax Month of Nov. 2012 Declaration/Return caHIAS 2000 OT Documentary Stamp Tax Month of Nov. 2012 Declaration/Return (One-Time Transactions) 8 SATURDAY Last Day of Submission Transcript sheets of the following: Month of Nov. 2012 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69A-19-ORB 2.70-ORB 2.83-ORB 31.01 (L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by Month of Nov. 2012 manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for Large Month of Nov. 2012 Taxpayers using CRM/POS with TIN ending in even number 10 MONDAY Last Day of Submission Transcript sheets of 2222-ORB Month of Nov. 2012 List of Buyers of Sugar Together with a Month of Nov. 2012 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 Nov. 2012 Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Month of Nov. 2012 Remitted by the Government Agency Monthly e-Sales Report for Large Month of Nov. 2012 Taxpayers using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance 1600 together with the Monthly Alphalist Month of Nov. 2012 of Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Month of Nov. 2012 Filing & Remittance 1601C & 1602 Manual filers Month of Nov. 2012 1601E & 1601F together with the Monthly Month of Nov. 2012 Alphalist of Payees (MAP) NL Taxpayers 2200-M Excise Tax Return for the sale of Month of Nov. 2012 gold and other metallic mineral products by small-scale miners to the BSP Filing Withholding Tax Remittance Return/s Month of Nov. 2012 with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Distribution 2307 Certificate of Creditable Tax Month of Nov. 2012 Withheld at Source (Percentage Tax) 2306 Certificate of Final Tax Withheld Month of Nov. 2012 at Source (VAT/Percentage Tax) 11 TUESDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Month of Nov. 2012 Group E 1601E & 1601F together with the Monthly Month of Nov. 2012 Alphalist of Payees (MAP) EFPS filers under Group E 12 WEDNESDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group D Month of Nov. 2012 1601E & 1601F together with the Monthly Month of Nov. 2012 Alphalist of Payees (MAP) EFPS filers under Group D 13 THURSDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group C Month of Nov. 2012 1601E & 1601F together with the Monthly Month of Nov. 2012 Alphalist of Payees (MAP) EFPS filers under Group C 14 FRIDAY Last Day of e-Filing 1601C & 1602 EFPS filers under Group B Month of Nov. 2012 1601E & 1601F together with the Monthly Month of Nov. 2012 Alphalist of Payees (MAP) EFPS filers under Group B 15 SATURDAY Last Day of Registration Permanently Bound Computer-Generated/ FY ending Loose Leaf Books of Accounts Nov. 30, 2012 & other Accounting Records such as but not limited to Receipts & Invoices together with the affidavit/ certificate under oath as to the type of books, no. of pages/leaves used & volume no. during the TY Submission Monthly Summary Report/Schedule of Month of Nov. 2012 Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/CCTs Month of Nov. 2012 issued to all RDs e-Submission Quarterly Summary List of Machines FQ ending (CRM-POS) Sold by all machine Nov. 30, 2012 distributor/dealer/vendor/supplier Filing & Payment 1707A together with the applicable FY ending attachments by corporate taxpayers Aug. 31, 2012 e-Filing/Filing & e-Payment/Payment 1702 & 1702 AIF EFPS & Manual FY ending Filers Audited Financial Statements Aug. 31, 2012 together with the Statement of Management Responsibility-Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Photocopy of the Certificate of Entitlement (CE) for income tax holiday (ITH) issued by the BOI/BOI-ARMM Photocopy of the Certificate issued by the PEZA 1704 together with the applicable FY ending attachments Nov. 30, 2011 e-Filing 1601C & 1602 EFPS filers under Month of Nov. 2012 Group A 1601E & 1601F together with the Monthly Month of Nov. 2012 Alphalist of Payees (MAP) EFPS filers under Group A e-Payment 1601C, 1601E, 1601F & 1602 L & SNL Month of Nov. 2012 EFPS filers 16 SUNDAY Last Day of Submission Consolidated Return of All Transactions Dec. 1-15, 2012 based on the Reconciled Data of Stockbrokers 20 THURSDAY Last Day of e-Filing/Filing & e-Payment/Payment 2551Q EFPS & Manual filers (For FQ ending transactions involving overseas Nov. 30, 2012 dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment 2550M & 2551M together with the Summary Month of Nov. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution 2307 Certificate of Creditable Tax TQ ending Withheld at Source (Income Tax) Nov. 30, 2012 21 FRIDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Nov. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group E 22 SATURDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Nov. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group D 23 SUNDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Nov. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group C 24 MONDAY Last Day of e-Filing 2550M & 2551M together with the Summary Month of Nov. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group B 25 TUESDAY Last Day of Submission Quarterly Summary List of Sales/Purchases FQ ending by a VAT-Registered taxpayer Manual Nov. 30, 2012 filers Sworn Statements of the Manufacturer's FQ ending or Importer's Volume of Sales of each Nov. 30, 2012 particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment 2550Q together with the Summary TQ ending Alphalist of Withholding Agents of Income Nov. 30, 2012 Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing 2550M & 2551M together with the Summary Month of Nov. 2012 Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment 2550M & 2551M EFPS filers Month of Nov. 2012 29 SATURDAY Last Day of Registration Manual Books of Account & Accounting Month of Nov. 2012 Records 30 SUNDAY Last Day of Registration Computerized Books of Accounts & FY ending Other Accounting Records in CD-R, Nov. 30, 2012 DVD-R or other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records Submission Alphalist of BOI/BOI-ARMM-registered Month of Nov. 2012 enterprises whose ITH incentives entitlements have expired Inventory List of finished goods, work in FY ending process, raw materials, supplies and stock-in Nov. 30, 2012 trade of taxpayers e-Filing/Filing & e-Payment/Payment 1702Q together with the Summary Alphalist TQ ending of Withholding Agents of Income Payments Oct. 31, 2012 Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Submission Quarterly Summary List of Sales/Purchases FQ ending (SLSP) by EFPS filers Nov. 30, 2012 31 MONDAY Last Day of Submission Manufacturers'/Assemblers'/Producer's 2nd Semester or Importers' Sworn Statement of each of 2012 Particular Brand/Model of Automobiles, Alcohol and Tobacco Products REMINDER Persons liable to pay any internal revenue tax shall file a return covering all transactions for the return period. Payment of returns with either of the following Authorized Agent Banks, a Revenue Collection Officers, Duly-Authorized City or Municipal Treasurers within the jurisdiction of the Revenue District Office concerned. In case of No Payment, returns should be filed directly with the Revenue District Office where the taxpayer is registered. Documentary Requirements in the Application & Issuance of TIN: The accomplished Application for TIN form must be submitted to the concerned RDO together with the photocopy of the following documents: A. Individual Birth Certificate or any identification card that will show the applicant's complete name, address, proof of birth and signature, such as, but not limited to driver's license, Professional Regulation Commission (PRC) identification card and/or passport. If applicant is a married person, a marriage contract shall be required. B. Non-Individual In addition to the submission of the proof of authority given to the duly authorized representative, the following shall likewise be required: B.1. Corporation/Partnership SEC Certificate and Articles of Incorporation or articles of Partnership, as the case may be; B.2. Cooperatives Cooperative Development Authority (CDA) Registration and Articles of Cooperations; B.3. Homeowners' Association Certificate of Registration issued by Housing and Land Use Regulatory Board (HLURB); B.4. Government Agencies/Instrumentalities, LGUs, GOCCs Unit or Agency's Charter; B.5. Estate under Judicial Settlement Death certificate of the decedent; B.6. Irrevocable Trust Trust Agreement. C. Additional Requirements For Transactions involving the following: C.1. Sale, Assignment, Mortgage, Purchase and/or Disposal of shares of stock and/or real estate properties Deed of Sale/Deed of Assignment/mortgage Document, whichever is applicable; C.2. Donation of Properties Deed of Donation; C.3. Transfer of Properties by Succession Deed of the Extrajudicial Settlement of the Estate/Judicial Settlement of Estate, Death certificate of decedent; C.4. Claim of winnings Certification from Awarding company/Person; C.5. Registration of Vehicle Cash Invoice or Official Receipt for Brand New Vehicle; Deed of Sale or Certificate of Registration 9COR) with LTO, in case of second-hand vehicle. Venue on Securing TIN and Registration: Submission of the Duly Accomplished Application for TIN and Registration of Business (incl. documentary requirements) shall be made with the following: A. Self-Employed Individuals, professionals, estates and trusts and their branches Revenue District Office (RDO) having jurisdiction over the place where the head office and branch is located, respective. In the case of those who conduct business transactions in a nomadic or roving manner, such as peddlers, mobiles stores operators, privilege-store owners and the like, the venue for securing TIN shall be the RDO having jurisdiction over the place of residence of such sellers of goods/services. In the case of branch with no fixed business location, the TIN shall likewise be secured with the RDO having jurisdiction over the place of residence/Head Office (HO); B. Corporation, Partnerships, Cooperatives, Associations (whether taxable or non-taxable), and its branches and facilities RDO having jurisdiction over the place where the HO or branch or facility is located. In the case of branch with no fixed business location or of branch of domestic corporation or resident citizen located abroad, the TIN shall likewise be secured and the registration fee paid with the RDO having jurisdiction over the principal place of business/HO; C. Employees RDO having jurisdiction over the place of office of the employer where such employee is expected to report for work. However, for employees of large taxpayers (LT) and corporations included under the Taxpayer Account Management Program (TAMP), their employers shall be responsible to secure the employees' TIN through the use of e-TIN/e-Reg facility. Employers, other than LT or TAMP corporations, may secure the TIN of their employees, either through e-TIN/e-Reg facilities or through the RDO having jurisdiction over the employer; D. Government Agencies and Instrumentalities (GAIs), GOCCs, LGUs RDO having jurisdiction over the place where the principal office is located; E. Donation RDO having jurisdiction over the residence of the donor.