BIR 2013 Tax Calendar

October 31, 2012 BIR 2013 TAX CALENDAR BIR TAX DEADLINES (As of October 31, 2012) JANUARY 2013 1 TUESDAY Last Day of Submission Dec. 16-31, 2012 Consolidated Return of All Transactions based on the Reconciled Data of the Stockbrokers Engagement Letters and Renewals or FY beginning Subsequent Agreements for Financial March 1, 2013 Audit by Independent CPAs 5 SATURDAY Last Day of Submission Month of Dec. 2012 Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing /Filing & e-Payment/Payment Month of Dec. 2012 2000 Documentary Stamp Tax Declaration/Return 2000 OT Documentary Stamp Tax Declaration/Return (One-Time Transactions) STcAIa 8 TUESDAY Last Day of Submission Month of Dec. 2012 Transcript sheets of the following: 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69A-19-ORB 2.70-ORB 2.83-ORB 31.01ORB(L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 THURSDAY Last Day of TEAICc Submission Month of Dec. 2012 Transcript sheets of 2222-ORB List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Remitted by the Government Agency Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance Month of Dec. 2012 1600 together with the Monthly Alphalist of Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Filing & Payment/Remittance 1603 Manual filers CQ ending Dec. 31, 2012 2200-M Excise Tax Return for the amount Month of Dec. 2012 of Excise Taxes collected from payment made to sellers of metallic minerals Distribution Month of Dec. 2012 2307 Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) 2306 Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 FRIDAY Last Day of e-Filing Month of Dec. 2012 1601C &1602 EFPS filers under Group E 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group E IaCHTS 12 SATURDAY Last Day of e-Filing Month of Dec. 2012 1601C & 1602 EFPS filers under Group D 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group D 13 SUNDAY Last Day of e-Filing Month of Dec. 2012 1601C & 1602 EFPS filers under Group C 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group C 14 MONDAY Last Day of e-Filing Month of Dec. 2012 1601C & 1602 EFPS filers under Group B 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group B 15 TUESDAY Last Day of Registration TY ending Dec. 31, 2012 Permanently Bound Computer-Generated/ Loose Leaf Books of Accounts & 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 IHEaAc Submission List of Medical Practitioners CQ ending Dec. 31, 2012 Quarterly List (with monthly breakdown) CQ ending of Contractors of Gov't. Contracts entered Dec. 31, 2012 into by the Provinces/Cities/Municipalities/ Barangays Monthly Summary Report/Schedule of Month of Dec. 2012 Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/CCTs Month of Dec. 2012 issued to all RDs Copy of Quarterly Updates of Assessment TQ ending Roll (list of existing Tax Declaration of Dec. 31, 2012 Real Properties) from LGUs thru its Local Treasurer e-Submission TQ ending Dec. 31, 2012 Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributor/dealer/vendor/supplier e-Filing/Filing & e-Payment/Payment 1702 by corporation, partnership and other FY ending non-individual taxpayer together with the Sept. 30, 2012 applicable attachments EFPS & Manual filers 1704 together with the applicable CY ending attachments Dec. 31, 2011 2200M Excise Tax Return for CQ ending Mineral Products Dec. 31, 2012 e-Filing & e-Payment/Remittance CQ ending Dec. 31, 2012 1603 EFPS filers e-Filing Month of Dec. 2012 1601C & 1602 EFPS filers under Group A 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group A Filing & Remittance Month of Dec. 2012 1601C (and attachment, if applicable)-Manual filers Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office Operations Division/Unit for MWEs receiving hazard pay for the Private Sector THESAD 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. 2012 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) Manual filers Month of Dec. 2012 1707A together with the applicable attachments FY ending by corporate taxpayers Sept. 30, 2012 Withholding Tax Remittance Return/s with the Month of Dec. 2012 corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies 16 WEDNESDAY Last Day of Submission Jan. 01-15, 2013 Consolidated Return of All Transactions based on the reconciled data of the Stockbrokers 20 SUNDAY Last Day of e-Filing/Filing & e-Payment/Payment CQ ending Dec. 31, 2012 2551Q EFPS & Manual filers (For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment Month of Dec. 2012 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers e-Payment Month of Dec. 2012 1601C, 1601E, 1601F & 1602 EFPS filers Distribution Month of Dec. 2012 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) TQ ending 21 MONDAY Last Day of e-Filing Month of Dec. 2012 2550M & 2551M together with the Summary 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 Month of Dec. 2012 2550M & 2551M together with the Summary 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 Month of Dec. 2012 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group C EcASIC 24 THURSDAY Last Day of e-Filing Month of Dec. 2012 2550M & 2551M together with the Summary 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 Lists of Sales/ TQ ending Purchases by a Value Added Tax (VAT) Dec. 31, 2012 registered taxpayer Manual filers Sworn Statements of the Manufacturer's CQ ending or Importer's Volume of Sales of each Dec. 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 Dec. 31, 2012 Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing Month of Dec. 2012 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment Month of Dec. 2012 2550M & 2551M EFPS filers Refund TY ending Dec. 31, 2012 Excess Taxes Withheld on Compensation by Employer, whether Private or Government as a result of the Year-end Adjustment 29 TUESDAY Last Day of e-Filing/Filing & e-Payment/Payment FQ ending Nov. 30, 2012 1702Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 30 WEDNESDAY Last Day of Registration Computerized Books of Accounts & CY ending Other Accounting Records in CD-R, DVD-R Dec. 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 Alphalist of BOI/BOI-ARMM-registered Month of Dec. 2012 enterprises whose ITH incentives entitlements have expired IEHDAT Inventory List of finished goods, work in TY ending process, raw materials, supplies and stock-in Dec. 31, 2012 trade of taxpayers e-Submission Quarterly Summary List of Sales/Purchases CQ ending (SLSP) by EFPS filers Dec. 31, 2012 31 THURSDAY Last Day of Submission Sworn Statement by every lessee, TY 2012 concessionaire, owner or operator of mines or quarry, processor of minerals, producers or manufacturer of mineral products Sworn Declaration of motels and other TY 2012 similar establishments Sworn Statement by Senior Citizens TY 2012 whose 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 TY 2012 Tax Agents/Practitioners to be submitted to RNAB/RRAB Updated Alphabetical Master List of BOI/ 2nd semester of 2012 BOI-ARMM-registered enterprises entitled to ITH incentives Alphabetical Masterlist of PEZA registered Month of Dec. 2012 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, 2012 Occupational Tax Receipt (PTR/OTR) by LGUs Tenants profile including the following documents: As of Dec. 31, 2012 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 Services 2nd Semester of 2012 by the Top 5,000/20,000 Individual/Private Corporations including Large Taxpayers e-Filing/Filing TY 2012 1604 CF together with the Alphabetical List of Employees/Payees by EFPS & Manual filers e-Payment/Payment TY 2013 0605 Annual Registration Fee Distribution TY 2012 2304 to all income recipients of payment not subject to withholding tax excluding compensation income 2306 to all income recipients including qualified employees whose purely compensation income & fringe benefits were subjected to Final Withholding Tax 2316 to all compensation income earners *January 31* Last Day of Payment for the 2013 HAcaCS Annual Registration Fee FEBRUARY 2013 1 FRIDAY Last Day of Submission Consolidated Return of All Transactions Jan. 16-31, 2013 based on the reconciled data of the Stockbrokers Engagement Letters and Renewals or FY beginning Subsequent Agreements for Financial Audit April 01, 2013 by Independent CPAs 4 MONDAY Last Day of Submission Month of Dec. 2012 Attachment to e-Filed 1601C (if Applicable) EFPS filers Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office Operations Division/Unit for MWEs receiving hazard pay for the Private Sector Justification for such payment of hazard pay as certified by DOLE for the Private Sector Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay for the Public Sector 5 TUESDAY Last Day of Submission Month of Jan. 2013 Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment Month of Jan. 2013 2000 Documentary Stamp Tax Declaration/Return 2000 OT Documentary Stamp Tax Declaration/Return (One-Time Transactions) 8 FRIDAY Last Day of Submission Month of Jan. 2013 Transcript sheets of the following: 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69-ORB-19-ORB 2.70-ORB 2.83-ORB 31.01ORB(L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB ISTCHE Transcript sheets of ORB used by manufacturers/ assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 SUNDAY Last Day of Submission Month of Jan. 2013 Transcript sheets of 2222-ORB List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Remitted by the Government Agency Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance Month of Jan. 2013 1600 together with the Monthly Alphalist of Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Filing & Remittance Month of Jan. 2013 1601C & 1602 Manual filers 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) Manual filers 2200-M Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals IaEASH Filing Month of Jan. 2013 Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies Distribution Month of Jan. 2013 2307 Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) 2306 Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 MONDAY Last Day of e-Filing Month of Jan. 2013 1601C & 1602 EFPS filers under Group E 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group E 12 TUESDAY Last Day of e-Filing Month of Jan. 2013 1601C & 1602 EFPS filers under Group D 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group D 13 WEDNESDAY Last Day of e-Filing Month of Jan. 2013 1601C & 1602 EFPS filers under Group C 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group C 14 THURSDAY Last Day of e-Filing Month of Jan. 2013 1601C & 1602 EFPS filers under Group B 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group B Submission CY 2012 Certificate of actual total amount of such Qualified PERA Contribution THaDEA 15 FRIDAY Last Day of Registration FY ending Jan. 31, 2013 Permanently Bound Computer- Generated/Loose Leaf Books of Accounts & 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 Month of Jan. 2013 Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/ CCTs issued to all RDs e-Submission TQ ending Jan. 31, 2013 Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributor/dealer/vendor/ supplier Filing & Payment FY ending Oct. 31, 2012 1707A together with the applicable attachments by corporate taxpayers e-Filing/Filing & e-Payment/Payment 1702 by corporation, partnership and FY ending other non-individual taxpayer together Oct. 31, 2012 with the applicable attachments EFPS & Manual filers 1704 together with the applicable FY ending attachments Jan. 31, 2012 e-Filing Month of Jan. 2013 1601C & 1602 EFPS filers under Group A 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group A e-Payment Month of Jan. 2013 1601C, 1601E, 1601F & 1602 EFPS filers 16 SATURDAY TEDHaA Last Day of Submission Feb. 01-15, 2013 Consolidated Return of All Transactions Based on the Reconciled Data of Stockbrokers 20 WEDNESDAY Last Day of e-Filing/Filing & e-Payment/Payment FQ ending Jan. 31, 2013 2551Q EFPS & Manual filers (For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment Month of Jan. 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution TQ ending Jan. 31, 2013 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 THURSDAY Last Day of e-Filing Month of Jan. 2013 2550M & 2551M together with the Summary 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 Month of Jan. 2013 2550M & 2551M together with the Summary 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 Month of Jan. 2013 2550M & 2551M together with the Summary 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 Month of Jan. 2013 2550M & 2551M together with the Summary 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 FQ ending Jan. 31, 2013 Quarterly Summary Lists of Sales/ Purchases by a Value Added Tax (VAT) registered taxpayer Manual filers CaAIES Sworn Statement of the Manufacturer's or Importer's Volume of Sales of each particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment TQ ending Jan. 31, 2013 2550Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing Month of Jan. 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment Month of Jan. 2013 2550M & 2551M EFPS filers REMINDER Persons Required to Submit Summary List of Sales (SLS): All persons liable to VAT with quarterly total sales/receipts (net of VAT) exceeding P2.5 Million Persons Required to Submit Summary List of Purchases (SLP): All persons liable to VAT with quarterly total purchases (net of VAT) exceeding P1.0 Million Where & When to file : For Non-eFPS and Non-Large Taxpayers submission shall be with their respective Revenue District Offices (RDOs) having jurisdiction over the Head Office (HO) of the taxpayer On or before the 25th day of the month following the close of the taxable quarter. For eFPS users and Large Taxpayers submission shall be thru electronic filing facility (e-Attachment/e-Submission) On or before the 30th day of the month following the close of the taxable quarter. April 15, 2013 Last Day of Filing of Income Tax Returns & Payment of Tax due thereon for Taxable Year Ending December 31, 2012 MARCH 2013 1 FRIDAY Last Day of Submission Consolidated Return of all Transactions Feb. 16-28, 2013 based on the Reconciled Data of the Stockbrokers Engagement Letters and Renewals or FY beginning Subsequent Agreements for Financial May 01, 2013 Audit by Independent CPAs Annual Alphabetical List of Taxpayers CY ending (Individual/Corporations) who were Dec. 31, 2012 issued Provincial/City/Municipal/Barangay Permits to engage in business by LGUs 2 SATURDAY Last Day of Registration FY ending Jan. 31, 2013 Computerized Books of Accounts & Other Accounting Records in CD-R, DVD-R or other optical media properly labeled with the information required under existing revenue 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 Jan. 2013 enterprises whose ITH incentives entitlements have expired Inventory List of finished goods, work in FY ending process, raw materials, supplies and Jan. 31, 2013 stock-in trade of taxpayers DTAESI e-Submission FY ending Jan. 31, 2013 Quarterly Summary List of Sales/ Purchases (SLSP) by EFPS filers e-Filing/Filing TY 2012 1604E together with Alphabetical List of Payees EFPS & Manual Filers e-Filing/Filing & e-Payment/Payment FQ ending Dec. 31, 2012 1702Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 5 TUESDAY Last Day of Submission Month of Feb. 2013 Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment Month of Feb. 2013 2000 Documentary Stamp Tax Declaration/Return 2000 OT Documentary Stamp Tax Declaration/Return (One-Time Transactions) 8 FRIDAY Last Day of Submission Month of Feb. 2013 Transcript sheets of the following: 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69-ORB-19-ORB 2.70-ORB 2.83-ORB 31.01ORB(L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 SUNDAY Last Day of Submission Month of Feb. 2013 Transcript sheets of 2222-ORB List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill aAcDSC Monthly Report of DST Collected and Remitted by the Government Agency Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance Month of Feb. 2013 1600 together with the Monthly Alphalist of Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Filing & Remittance Month of Feb. 2013 1601C & 1602 Manual filers 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) Manual filers 2200-M Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals Filing Month of Feb. 2013 Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Distribution Month of Feb. 2013 2307 Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) 2306 Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 MONDAY Last Day of e-Filing Month of Feb. 2013 1601C & 1602 EFPS filers under Group 1601 E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group E 12 TUESDAY Last Day of e-Filing Month of Feb. 2013 1601C & 1602 EFPS filers under Group D 1601 E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group D 13 WEDNESDAY Last Day of e-Filing Month of Feb. 2013 1601C & 1602 EFPS filers under Group C 1601 E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group C 14 THURSDAY Last Day of e-Filing Month of Feb. 2013 1601C & 1602 EFPS filers under Group B 1601 E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group B TAIESD 15 FRIDAY Last Day of Registration FY ending Feb. 28, 2013 Permanently Bound Computer- Generated/Loose Leaf Books of Accounts & 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 Month of Feb. 2013 Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDS and LRAs Summary List of blank OCTs/TCTs/ CCTs issued to all RDs e-Submission TQ ending Feb. 28, 2013 Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributor/ dealer/vendor/supplier Filing & Payment FY ending Nov. 30, 2012 1707A together with the applicable attachments by corporate taxpayers e-Filing/Filing & e-Payment/Payment 1702 by corporation, partnership and FY ending other non-individual taxpayer together Nov. 30, 2012 with the applicable attachments EFPS & Manual filers 1704 together with the applicable FY ending attachments Feb. 28, 2012 e-Filing Month of Feb. 2013 1601C & 1602 EFPS filers under Group A 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group A e-Payment Month of Feb. 2013 1601C, 1601E, 1601F & 1602 EFPS Filers 16 SATURDAY Last Day of Submission March 1-15, 2013 Consolidated Return of all Transactions based on the Reconciled Data of Stockbrokers 20 WEDNESDAY Last Day of e-Filing/Filing & e-Payment/Payment FQ ending Feb. 28, 2013 2551Q EFPS & Manual filers (For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment Month of Feb. 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers SIcCTD Distribution TQ ending Feb. 28, 2013 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 THURSDAY Last Day of e-Filing Month of Feb. 2013 2550M & 2551M together with the Summary 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 Month of Feb. 2013 2550M & 2551M together with the Summary 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 Month of Feb. 2013 2550M & 2551M together with the Summary 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 Month of Feb. 2013 2550M & 2551M together with the Summary 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 FQ ending Feb. 28, 2013 Quarterly Summary Lists of Sales/ Purchases by a Value Added Tax (VAT) registered taxpayer Manual filers Sworn Statements of the Manufacturer's or Importer's Volume of Sales of each particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment TQ ending Feb. 28, 2013 2550Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing Month of Feb. 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A DHEaTS e-Payment Month of Feb. 2013 2550M & 2551M EFPS filers 30 SATURDAY Last Day of Registration FY ending Feb. 28, 2013 Computerized Books of Accounts & Other Accounting Records in CD-R, DVD-R or other optical media properly labeled with the information required under existing revenue 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 in FY ending process, raw materials, supplies and stock-in Feb. 28, 2013 trade of taxpayers Alphalist of BOI/BOI-ARMM-registered Month of Feb. 2013 enterprises whose ITH incentives entitlements have expired e-Submission FQ ending Feb. 28, 2013 Quarterly Summary List of Sales/ Purchases (SLSP) by EFPS filers REMINDER Staggered Filing : For EFPS filers, staggered filing of return in the Electronic Filing & Payment System (eFPS) based on the industry classification, please refer to RR No. 9-2001, as amended by RR No. 2-2002, RR No. 9-2002 & RR 26-2002. Legend: TY Taxable Year FY Fiscal Year CY Calendar Year CQ Calendar Quarter TQ Taxable Quarter LRA Land Registration Authority LGU Local Government Unit BOI Board of Investment eFPS Electronic Filing & Payment System CRM-POS Cash Register Machine-Point of Sale MWE Minimum Wage Earners TRA Tax Remittance Advice ORB Official Register Book VAT Value Added Tax DST Documentary Stamp Tax RA Republic Act RD Register of Deeds ** Filing/Payment/Submission For Manual Filers *** eFiling/ePayment/eSubmission for eFPS Filers aDcEIH See List of BIR Forms for Title & Description APRIL 2013 1 MONDAY Last Day of e-Filing/Filing & e-Payment/Payment FQ ending Jan. 31, 2013 1702Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers Submission Consolidated Return of all Transactions based March 16-31, 2013 on the Reconciled Data of the Stockbrokers Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial Audit June 1, 2013 by Independent CPAs 5 FRIDAY Last Day of Submission Month of March 2013 Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment Month of March 2013 2000 Documentary Stamp Tax Declaration/Return 2000 OT Documentary Stamp Tax Declaration/Return (One-Time Transactions) 8 MONDAY Last Day of Submission Month of March 2013 Transcript sheets of the following: 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69-ORB-19-ORB 2.70-ORB 2.83-ORB 31.01ORB(L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 WEDNESDAY Last Day of Submission Month of March 2013 Transcript sheets of 2222-ORB cEAIHa List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Remitted by the Government Agency Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance Month of March 2013 1600 together with the Monthly Alphalist of Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual Filers Filing & Remittance 1601C (and attachment, if applicable) Month of March 2013 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 2013 Alphalist of Payees (MAP) Manual filers 1602 Manual Filers Month of March 2013 1603 Manual Filers CQ ending March 31, 2013 2200-M Excise Tax Return for the Month of March 2013 amount of Excise Taxes collected from payment made to sellers of metallic minerals Filing Month of March 2013 Withholding Tax Remittance Returns with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Distribution Month of March 2013 2307 Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) 2306 Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 THURSDAY Last Day of e-Filing Month of March 2013 1601C & 1602 EFPS filers under Group E 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group E 12 FRIDAY Last Day of e-Filing Month of March 2013 1601C & 1602 EFPS filers under Group D 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group D DcITaC 13 SATURDAY Last Day of e-Filing Month of March 2013 1601C & 1602 EFPS filers under Group C 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group C 14 SUNDAY Last Day of e-Filing Month of March 2013 1601C & 1602 EFPS filers under Group B 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group B 15 MONDAY Last Day of Registration FY ending March 31, 2013 Permanently Bound Computer- Generated/Loose Leaf Books of Accounts & 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 Quarterly List (with monthly Breakdown) CQ ending of Contractors of gov't. contracts entered March 31, 2013 into by the provinces/cities/municipalities/ barangays List of Medical Practitioners CQ ending March 31, 2013 Monthly Summary Report/Schedule Month of March 2013 of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDS and LRAs Summary List of blank OCTs/TCTs/CCTs Month of March 2013 issued to all RDS Updated Masterlist of newly registered TY ending taxpayers and taxpayers whose business Dec. 31, 2012 and permits were renewed from LGUs thru its 2013 renewals Local Treasurer Masterlist of Retired Businesses from TY ending LGU thru its Local Treasurer Dec. 31, 2012 Copy of Assessment Roll (List of existing TY ending Tax Declaration of Real Properties) Dec. 31, 2012 from LGUs thru its Local Treasurer e-Submission Quarterly Summary List of Machines TQ ending (CRM-POS) Sold by all machine distributor/ March 31, 2013 dealer/vendor/supplier e-Filing & e-Payment/Remittance CQ ending March 31, 2013 1603 EFPS filers e-Filing/Filing & e-Payment/Payment 1700 by individual not qualified for TY 2013 substituted filing and marginal income earners EFPS & Manual filers HICcSA 1701Q together with the Summary Alphalist TQ ending of Withholding Agents of Income Payments March 31, 2013 Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 1701 by self-employed individuals, estates CY ending & trusts together with the applicable Dec. 31, 2012 attachments EFPS & Manual Filers 1702 by corporation, partnership and CY ending other non-individual taxpayer together Dec. 31, 2012 with the applicable attachments EFPS & Manual filers 1704 together with the applicable FY ending attachments March 31, 2012 2200M Excise Tax Return for Mineral CQ ending Products March 31, 2013 Filing & Payment 1707A together with the applicable TY ending attachments by individual & corporate Dec. 31, 2012 taxpayers e-Filing Month of March 2013 1601C & 1602 EFPS filers under Group A 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group A e-Payment Month of March 2013 1601C, 1601E, 1601F & 1602 EFPS filers 16 TUESDAY Last Day of Submission April 01-15, 2013 Consolidated Return of all Transactions based on the Reconciled Data of Stockbrokers 20 SATURDAY Last Day of e-Filing/Filing & e-Payment/Payment CQ ending March 31, 2013 2551Q EFPS & Manual filers (For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment Month of March 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution TQ ending March 31, 2013 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 SUNDAY Last Day of e-Filing Month of March 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group E aTEADI 22 MONDAY Last Day of e-Filing Month of March 2013 2550M & 2551M together with the Summary 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 Month of March 2013 2550M & 2551M together with the Summary 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 Month of March 2013 2550M & 2551M together with the Summary 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 Lists of Sales/Purchases TQ ending by VAT Registered Taxpayer Manual filers March 31, 2013 Sworn Statements of the Manufacturer's CQ ending or Importer's Volume of Sales of each particular March 31, 2013 brand of alcohol and tobacco products e-Filing Month of March 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment Month of March 2013 2550M & 2551M EFPS Filers e-Filing/Filing & e-Payment/Payment TQ ending March 31, 2013 2550Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 29 MONDAY Last Day of e-Filing/Filing & e-Payment/Payment TQ ending Feb. 28, 2013 1702Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 30 TUESDAY CSTcEI Last Day of Registration FY ending March 31, 2013 Computerized Books of Accounts & Other Accounting Records in CD-R, DVD-R or other optical media properly labeled with the information required under existing revenue 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 March 2013 enterprises whose ITH incentives entitlements have expired Copy of the Annual Report duly TY 2012 received by the office of the Insurance Commission by an Insurance Company Inventory List of finished goods, work FY ending in process, raw materials, supplies and March 31, 2013 stock-in trade of taxpayers Attachment to e-Filed 1601C Month of March 2013 (if applicable) EFPS filers Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office-Operations Division/Unit for MWEs receiving hazard pay for the Private Sector Justification for such payment of hazard pay as certified by DOLE for the Private Sector Copy of the Department of Budget and Month of March 2013 Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay for the Public Sector e-Submission CQ ending March 31, 2013 Quarterly Summary List of Sales/ Purchases (SLSP) by EFPS filers MAY 2013 1 WEDNESDAY Last Day of Submission Consolidated Return of all Transactions April 16-30, 2013 based on the Reconciled Data of the Stockbrokers Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial July 1, 2013 Audit by Independent CPAs 5 SUNDAY Last Day of Submission Month of April 2013 Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corp. (RA 7279) e-Filing/Filing & e-Payment/Payment 2000 Documentary Stamp Tax Declaration/Return 2000 OT Documentary Stamp Tax Declaration/Return (One-Time Transactions) 8 WEDNESDAY Last Day of HDacIT Submission Month of April 2013 Transcript sheets of the following: 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69-ORB-19-ORB 2.70-ORB 2.83-ORB 31.01ORB(L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 FRIDAY Last Day of Submission Month of April 2013 Transcript sheets of 2222-ORB List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Remitted by the Government Agency Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance Month of April 2013 1600 together with the Monthly Alphalist of Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Filing & Remittance Month of April 2013 1601C & 1602 Manual filers 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) Manual filers 2200-M Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals Filing Month of April 2013 Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) TcIHDa Distribution Month of April 2013 2307 Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) 2306 Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 SATURDAY Last Day of e-Filing Month of April 2013 1601C & 1602 EFPS filers under Group E 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group E 12 SUNDAY Last Day of e-Filing Month of April 2013 1601C & 1602 EFPS filers under Group D 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group D 13 MONDAY Last Day of e-Filing Month of April 2013 1601C & 1602 EFPS filers under Group C 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group C 14 TUESDAY Last Day of e-Filing Month of April 2013 1601C & 1602 EFPS filers under Group B 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group B Submission CY 2012 Certificate for entitlement to ITH or preferential treatment by BOI, BOI-ARMM and PEZA registered enterprises 15 WEDNESDAY Last Day of Registration FY ending April 30, 2013 Permanently Bound Computer- Generated/Loose Leaf Books of Accounts & 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 April 2013 Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/ Month of April 2013 CCTs issued to all RDs TIaCcD e-Submission TQ ending April 30, 2013 Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributor/dealer/vendor/supplier Filing & Payment FY ending Jan. 31, 2013 1707A together with the applicable attachments by corporate taxpayers e-Filing/Filing & e-Payment/Payment 1702 by corporation, partnership and FY ending other non-individual taxpayer together Jan. 31, 2013 with the applicable attachments EFPS & Manual filers 1704 together with the applicable FY ending attachments April 30, 2012 e-Filing Month of April 2013 1601C & 1602 EFPS filers under Group A 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group A e-Payment Month of April 2013 1601C, 1601E, 1601F & 1602 EFPS filers 16 THURSDAY Last Day of Submission May 01-15, 2013 Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers 20 MONDAY Last Day of e-Filing/Filing & e-Payment/Payment FQ ending April 30, 2013 2551Q EFPS & Manual filers (For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment Month of April 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution TQ ending April 30, 2013 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 TUESDAY Last Day of e-Filing Month of April 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group E 22 WEDNESDAY SCADIT Last Day of e-Filing Month of April 2013 2550M & 2551M together with the Summary 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 Month of April 2013 2550M & 2551M together with the Summary 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 Month of April 2013 2550M & 2551M together with the Summary 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 FQ ending April 30, 2013 Quarterly Summary List of Sales/ Purchases by a VAT-Registered taxpayers Manual filers Sworn Statements of the Manufacturer's or Importer's Volume of Sales of each particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment TQ ending April 30, 2013 2550Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing Month of April 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment Month of April 2013 2550M & 2551M EFPS Filers 30 THURSDAY Last Day of Registration FY ending April 30, 2013 Computerized Books of Accounts & Other Accounting Records in CD-R, DVD-R or other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records Submission AHDcCT Alphalist of BOI/BOI-ARMM-registered Month of April 2013 enterprises whose ITH incentives entitlements have expired Inventory List of finished goods, work FY ending in process, raw materials, supplies and April 30, 2013 stock-in trade of taxpayers e-Submission FQ ending April 30, 2013 Quarterly Summary List of Sales/ Purchases (SLSP) by EFPS filers e-Filing/Filing & e-Payment/Payment CQ ending March 31, 2013 1702Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers JUNE 2013 1 SATURDAY Last Day of Submission Consolidated Return of All Transactions May 16-31, 2013 based on the Reconciled Data of Stockbrokers Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial Aug. 1, 2013 Audit by Independent CPAs 5 WEDNESDAY DACTSa Last Day of Submission Month of May 2013 Summary Report of Certification Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment Month of May 2013 2000 Documentary Stamp Tax Declaration/Return 2000 OT Documentary Stamp Tax Declaration/Return (One-Time Transactions) 8 SATURDAY Last Day of Submission Month of May 2013 Transcript sheets of the following: 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69-ORB-19-ORB 2.70-ORB 2.83-ORB 31.01ORB(L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 MONDAY Last Day of Submission Month of May 2013 Transcript Sheets of 2222-ORB List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Remitted by the Government Agency Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance Month of May 2013 1600 together with the Monthly Alphalist of Payees (MAP) EFPS & Manual filers cTSHaE 1606 EFPS & Manual filers Filing & Remittance Month of May 2013 1601C & 1602 Manual filers 1601E & 1601E together with the Monthly Alphalist of Payees (MAP) Manual filers 2200-M Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals Filing Month of May 2013 Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRA's) by National Gov't. Agencies (NGAs) Distribution Month of May 2013 2307 Certificate of Creditable Tax Withheld at Source (VAT/ Percentage Tax) 2306 Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 TUESDAY Last Day of e-Filing Month of May 2013 1601C & 1602 EFPS filers under Group E 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group E 12 WEDNESDAY Last Day of e-Filing Month of May 2013 1601C & 1602 EFPS filers under Group D 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group D 13 THURSDAY Last Day of e-Filing Month of May 2013 1601C & 1602 EFPS filers under Group C 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group C 14 FRIDAY Last Day of e-Filing Month of May 2013 1601C & 1602 EFPS filers under Group B 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group B 15 SATURDAY ESDHCa Last Day of Registration FY ending May 31, 2013 Permanently Bound Computer- Generated/Loose Leaf Books of Accounts & 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 Month of May 2013 Monthly Summary Report/ Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/CCTs issued to all RDs e-Submission FQ ending May 31, 2013 Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributor/dealer/vendor/supplier Filing & Payment FY ending Feb. 28, 2013 1707A together with the applicable attachments by corporate taxpayers e-Filing/Filing & e-Payment/Payment 1702 by corporation, partnership and FY ending other non-individual taxpayer together Feb. 28, 2013 with the applicable attachments EFPS & Manual filers 1704 together with the applicable FY ending attachments May 31, 2012 e-Filing Month of May 2013 1601C & 1602 EFPS filers under Group A 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group A e-Payment Month of May 2013 1601C, 1601E, 1601F & 1602 EFPS Filers 16 SUNDAY Last Day of Submission June 01-15, 2013 Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers 20 THURSDAY Last Day of e-Filing/Filing & e-Payment/Remittance FQ ending May 31, 2013 2551Q EFPS & Manual filers (For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment Month of May 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution TQ ending May 31, 2013 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) ITcCaS 21 FRIDAY Last Day of e-Filing Month of May 2013 2550M & 2551M together with the Summary 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 Month of May 2013 2550M & 2551M together with the Summary 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 Month of May 2013 2550M & 2551M together with the Summary 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 Month of May 2013 2550M & 2551M together with the Summary 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 Lists of Sales/ FQ ending Purchases by a VAT-registered taxpayer May 31, 2013 Manual filers Sworn Statements of the FQ ending Manufacturer's or Importer's Volume May 31, 2013 of Sales of each particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment TQ ending May 31, 2013 2550Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing Month of May 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment Month of May 2013 2550M & 2551M EFPS filers 29 SATURDAY cEHSIC e-Filing/Filing & e-Payment/Payment FQ ending April 30, 2013 1702Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 30 SUNDAY Last Day of Registration FY ending May 31, 2013 Computerized Books of Accounts & Other Accounting Records in CD-R, DVD-R or other optical media properly labeled with the information required under existing revenue 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 2013 enterprises whose ITH incentives entitlements have expired Inventory List of finished goods, work FY ending in process, raw materials, supplies and May 31, 2013 stock-in trade of taxpayers Sworn Declaration of Gross Income As of June 30, 2013 received for the current year by Professionals, Talents, etc. Manufacturers'/Assemblers'/Producers' 1st Semester or Importers' Sworn Statement of each of 2013 Particular Brand/Model of Automobile, Alcohol & Tobacco Products e-Submission FQ ending May 31, 2013 Quarterly Summary List of Sales/ Purchases (SLSP) by EFPS filers JULY 2013 1 MONDAY Last Day of Submission Consolidated Return of All June 16-30, 2013 Transactions based on the reconciled data of stockbrokers Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial Sept. 1, 2013 Audit by Independent CPAs 5 FRIDAY Last Day of Submission Month of June 2013 Summary Report of Certification Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment Month of June 2013 2000 Documentary Stamp Tax Declaration/Return 2000 OT Documentary Stamp Tax Declaration/Return (One-Time Transactions) 8 MONDAY Last Day of IDSEAH Submission Month of June 2013 Transcript sheets of the following: 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69-ORB-19-ORB 2.70-ORB 2.83-ORB 31.01ORB(L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 WEDNESDAY Last Day of Submission Month of June 2013 Transcript sheets of 2222-ORB List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Remitted by the Government Agency Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance Month of June 2013 1600 together with the Monthly Alphalist of Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Filing & Remittance Month of June 2013 1601C (and attachment, if Applicable Manual filers) Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office-Operations Division/Unit for MWEs receiving hazard pay for the Private Sector Justification for such payment of hazard pay for the Private Sector EaCSHI 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 Alphalist of Payees (MAP) Manual filers 1602 Manual filers 1603 Manual filers CQ ending June 30, 2013 2200-M Excise Tax Return for the Month of June 2013 amount of Excise Taxes collected from payment made to sellers of metallic minerals Filing Month of June 2013 Withholding Tax Remittance Return/s with corresponding Tax Remittance advice/s (TRAs) by National Gov't. Agencies (NGAs) Distribution Month of June 2013 2307 Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) 2306 Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 THURSDAY Last Day of e-Filing Month of June 2013 1601C & 1602 EFPS filers under Group E 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group E 12 FRIDAY Last Day of e-Filing Month of June 2013 1601C & 1602 EFPS filers under Group D 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group D 13 SATURDAY Last Day of e-Filing Month of June 2013 1601C & 1602 EFPS filers under Group C 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group C 14 MONDAY Last Day of e-Filing Month of June 2013 1601C & 1602 EFPS filers under Group B 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group B aIcDCA 15 MONDAY Last Day of Registration FY ending June 30, 2013 Permanently Bound Computer- Generated/Loose Leaf Books of Accounts & 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 Quarterly List (with monthly breakdown) CQ ending of Contractors of government contract June 30, 2013 entered into by Provinces/Cities/ Municipalities/Barangays List of Medical Practitioners CQ ending June 30, 2013 Monthly Summary Report/Schedule Month of June 2013 of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/ Month of June 2013 CCTs issued to all RDs Copy of Quarterly Updates of TQ ending Assessment Roll (list of existing Tax June 30, 2013 Declaration of Real Properties) from LGUs thru its Local Treasurer e-Submission TQ ending June 30, 2013 Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributor/dealer/vendor/supplier Payment CY 2012 Individuals whose total income tax due exceeded P2,000 & who elected to pay in two (2) equal installments (BIR Form 0605) Filing & Payment FY ending March 31, 2013 1707A together with the applicable attachments by corporate taxpayers e-Filing/Filing & e-Payment/Payment 1702 by corporation, partnership and FY ending other non-individual taxpayer together March 31, 2013 with the applicable attachments EFPS & Manual filers 1704 together with the applicable FY ending attachments June 30, 2012 2200M Excise Tax Return for CQ ending Mineral Products June 30, 2013 e-Filing & e-Payment/Remittance 1603 EFPS filers e-filing CQ ending June 30, 2013 e-Filing 1601C & 1602 EFPS filers under Month of June 2013 Group A 1601E & 1601F together with the Month of June 2013 Monthly Alphalist of Payees (MAP) EFPS filers under Group A e-Payment Month of June 2013 1601C, 1601E, 1601F & 1602 EFPS filers 16 TUESDAY Last Day of Submission July 01-15, 2013 Consolidated Return of All Transactions based on Reconciled Data of Stockbrokers EcHTCD 20 SATURDAY Last Day of e-Filing/Filing & e-Payment/Payment CQ ending June 30, 2013 2551Q EFPS & Manual filers (For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment Month of June 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution TQ ending June 30, 2013 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 SUNDAY Last Day of e-Filing Month of June 2013 2550M & 2551M together with the Summary 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 Month of June 2013 2550M & 2551M together with the Summary 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 Month of June 2013 2550M & 2551M together with the Summary 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 Month of June 2013 2550M & 2551M together with the Summary 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 CQ ending June 30, 2013 Quarterly Summary List of Sales/Purchases by a VAT Registered Taxpayer NL Taxpayers Sworn Statements of the Manufacturer's or Importer's Volume of Sales of each particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment TQ ending June 30, 2013 2550Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing Month of June 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment Month of June 2013 2550M & 2551M EFPS filers 30 TUESDAY Last Day of Registration FY ending June 30, 2013 Computerized Books of Accounts & Other Accounting Records in CD-R, DVD-R or other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records Submission FY ending June 30, 2013 Inventory List of finished goods, work in process, raw materials, supplies and stock-in trade of taxpayers STaIHc Alphalist of BOI/BOI-ARMM-registered Month of June 2013 enterprises whose ITH incentives entitlements have expired e-Submission CQ ending June 30, 2013 Quarterly Summary List of Sales/ Purchases (SLSP) by EFPS filers e-Filing/Filing & e-Payment/Payment FQ ending May 31, 2013 1702Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers Submission Month of June 2013 Attachment to e-Filed 1601C (if applicable) EFPS filers Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office-Operations Division/Unit for MWEs receiving hazard pay for the Private Sector Justification for such payment of hazard pay as certified by DOLE for the Private Sector Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay for the Public Sector 31 WEDNESDAY Last Day of Submission Sworn statement by every lessee, 1st Semester of 2013 concessionaire, owner or operator of mines & quarry, processor of minerals, producer or manufacturer of mineral products Updated Alphabetical Master List as of July 31, 2012 of PEZA-registered enterprises entitled to ITH and/or the 5% GIT incentive Updated Alphabetical Masterlist of 1st Semester of 2012 BOI-BOI-ARMM-registered enterprises entitled to ITH incentives Tenants profile including the following As of June 30, 2013 documents: a) Building/space layout of the entire area being leased with proper unit/ space address or reference; ESDHCa b) Certified True Copy of Contract of Lease per tenant; and c) The Lessee Information Statement e-Submission 1st Semester of 2012 List of Regular Suppliers of Goods and Services by the Top 5,000/20,000 Individual/Private Corporations including Large Taxpayers AUGUST 2013 1 FRIDAY Last Day of Submission Consolidated Return of All Transactions July 16-31, 2013 based on Reconciled Data of Stockbrokers Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial Oct. 1, 2013 Audit by Independent CPAs 5 MONDAY Last Day of Submission Month of July 2013 Summary Report of Certification Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment Month of July 2013 2000 Documentary Stamp Tax Declaration/Return 2000 OT Documentary Stamp Tax Declaration/Return (One-Time Transactions) 8 THURSDAY Last Day of Submission Month of July 2013 Transcript sheets of the following: 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69-ORB-19-ORB 2.70-ORB 2.83-ORB 31.01ORB(L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 SATURDAY SACTIH Last Day of Submission Month of July 2013 Transcript sheet of 2222-ORB List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Remitted by the Government Agency Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance Month of July 2013 1600 together with the Monthly Alphalist of Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual Filers Filing & Remittance Month of July 2013 1601C & 1602 Manual filers 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) Manual filers 2200-M Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals Filing Month of July 2013 Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Distribution Month of July 2013 2307 Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) 2306 Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 SUNDAY Last Day of e-Filing Month of July 2013 1601C & 1602 EFPS filers under Group E 1601E & 1601E together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group E 12 MONDAY Last Day of e-Filing Month of July 2013 1601C & 1602 EFPS filers under Group D 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group D 13 TUESDAY THIcCA e-Filing Month of July 2013 1601C & 1602 EFPS filers under Group C 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) FPS filers under Group C 14 WEDNESDAY Last Day of e-Filing Month of July 2013 1601C & 1602 EFPS filers under Group B 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group B 15 THURSDAY Last Day of Registration FY ending July 31, 2013 Permanently Bound Computer-Generated/ Loose Leaf Books of Accounts & 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 Month of July 2013 Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDS and LRAs Summary List of blank OCTs/TCTs/CCTs issued to all RDs e-Submission TQ ending July 31, 2013 Quarterly Summary List of Machines (CRM-POS) Sold by all machine 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, 2013 Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 1702 by corporation, partnership and other FY ending non-individual taxpayer together with the April 30, 2013 applicable attachments EFPS & Manual filers 1704 together with the applicable attachments FY ending July 31, 2012 e-Filing Month of July 2013 1601C & 1602 EFPS filers under Group A 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group A e-Payment Month of July 2013 1601C, 1601E, 1601F & 1602 EFPS Filers Filing & Payment FY ending April 30, 2013 1707A together with the applicable attachments by corporate taxpayers AacCHD 16 FRIDAY Last Day of Submission Aug. 01-15, 2013 Consolidated Return of All transactions based on the Reconciled Data of Stockbrokers 20 TUESDAY Last Day of e-Filing/Filing & e-Payment/Payment FQ ending July 31, 2013 2551Q EFPS & Manual filers (For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment Month of July 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution TQ ending July 31, 2013 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 WEDNESDAY Last Day of e-Filing Month of July 2013 2550M & 2551M together with the Summary 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 Month of July 2013 2550M & 2551M together with the Summary 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 Month of July 2011 2550M & 2551M together with the Summary 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 Month of July 2013 2550M & 2551M together with the Summary 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 FQ ending July 31, 2013 Quarterly Summary List of Sales/ Purchases by a VAT Registered Taxpayers Manual filers Sworn Statements of the Manufacturer's or Importer's Volume of Sales of each particular brand of alcohol and tobacco products CSIDEc e-Filing/Filing & e-Payment/Payment TQ ending July 31, 2013 2550Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing Month of July 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment Month of July 2013 2550M & 2551M EFPS filers 29 THURSDAY Last Day of e-Filing/Filing & e-Payment/Payment CQ ending June 30, 2013 1702Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) EFPS & Manual filers 30 FRIDAY Last Day of Registration FY ending July 31, 2013 Computerized Books of Accounts & Other Accounting Records in CD-R, DVD-R or other optical media properly labeled with the information required under existing revenue 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 in process, raw materials, supplies and stock-in trade of taxpayers Alphalist of BOI/BOI-ARMM-registered enterprises whose ITH incentives entitlements have expired e-Submission FQ ending July 31, 2013 Quarterly Summary List of Sales/ Purchases (SLSP) by EFPS filers REMINDER August 1 BIR Anniversary Celebration Documentary Stamp Tax (DST) is a tax on documents, instruments, loan agreements and papers, upon acceptances, assignments, sales and transfers of an obligation, right or property incident thereto (Sec. 173 of the NIRC). DST is substantially a tax on transaction rather than on document. BIR Form No. 2000 (DST Return) shall be filed and the tax thereon paid within five (5) days after the close of the month when the taxable document was made , signed, issued, accepted or transferred. The return shall be filed with and the tax paid to the Authorized Agent Bank (AAB) within the territorial jurisdiction of Revenue District Office (RDO) where the seller or transferor is to be registered or where the property is located in case of sale of real property. SEPTEMBER 2013 1 SUNDAY Last Day of Submission Consolidated Return of All Transactions Aug. 16-31, 2013 based on the Reconciled Data of Stockbrokers Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial Nov. 1, 2013 Audit by Independent CPAs HTASIa 5 THURSDAY Last Day of Submission Month of Aug. 2013 Summary Report of Certification Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment Month of Aug. 2013 2000 Documentary Stamp Tax Declaration/Return 2000 OT Documentary Stamp Tax Declaration/Return (One-Time Transactions) 8 SUNDAY Last Day of Submission Month of Aug. 2013 Transcript sheets of the following: 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69-ORB-19-ORB 2.70-ORB 2.83-ORB 31.01ORB(L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 TUESDAY Last Day of Submission Month of Aug. 2013 Transcript sheets of 2222-ORB List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Remitted by the Government Agency Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance Month of Aug. 2013 1600 together with the Monthly Alphalist of Payees (MAP) EFPS & Manual filers HIaTDS 1606 EFPS & Manual filers Filing & Remittance Month of Aug. 2013 1601C & 1602 Manual filers 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) Manual filers 2200-M Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals Filing Month of Aug. 2013 Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Distribution Month of Aug. 2013 2307 Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) 2306 Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 WEDNESDAY Last Day of e-Filing Month of Aug. 2013 1601C & 1602 EFPS filers under Group E 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group E 12 THURSDAY Last Day of e-Filing Month of Aug. 2013 1601C & 1602 EFPS filers under Group D 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group D 13 FRIDAY Last Day of e-Filing Month of Aug. 2013 1601C & 1602 EFPS filers under Group C 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group C 14 SATURDAY Last Day of e-Filing Month of Aug. 2013 1601C & 1602 EFPS filers under Group B 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group B 15 SUNDAY Last Day of Registration FY ending Aug. 31, 2013 Permanently Bound Computer-Generated/ Loose Leaf Books of Accounts & 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 cTDIaC Submission Month of Aug. 2013 Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/CCTs issued to all RDs e-Submission TQ ending August 31, 2013 Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributor/dealer/vendor/supplier Filing & Payment FY ending May 31, 2013 1707A together with the applicable attachments by corporate taxpayers e-Filing/Filing & e-Payment/Payment FY ending May 31, 2013 1702 by corporation, partnership and other non-individual taxpayer together with the applicable attachments EFPS & Manual filers 1704 together with the applicable FY ending attachments Aug. 31, 2012 e-Filing Month of Aug. 2013 1601C & 1602 EFPS filers under Group A 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group A e-Payment Month of Aug. 2013 1601C, 1601E, 1601F & 1602 EFPS filers 16 MONDAY Last Day of Submission Sept. 01-15, 2013 Consolidated Return of All transactions based on the Reconciled Data of Stockbrokers 20 FRIDAY Last Day of e-Filing/Filing & e-Payment/Payment FQ ending Aug. 31, 2013 2551Q EFPS & Manual filers (For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment Month of Aug. 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution TQ ending Aug. 31, 2013 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 SATURDAY TaDSHC Last day of e-Filing Month of Aug. 2013 2550M & 2551M together with the 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 Month of Aug. 2013 2550M & 2551M together with the 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 Month of Aug. 2013 2550M & 2551M together with the 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 Month of Aug. 2013 2550M & 2551M together with the 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 FQ ending Aug. 31, 2013 Quarterly Summary List of Sales/ Purchases by a VAT-Registered taxpayer Manual filers Sworn Statements of the Manufacturer's or Importer's Volume of Sales of each particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment TQ ending Aug. 31, 2013 2550Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing Month of Aug. 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment Month of Aug. 2013 2550M & 2551M EFPS filers 29 Sunday Last Day of e-Filing/Filing & e-Payment/Payment FQ ending July 31, 2013 1702Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 30 MONDAY DHECac Last Day of Registration FY ending Aug. 31, 2013 Computerized Books of Accounts & Other Accounting Records in CD-R, DVD-R or other optical media properly labeled with the information required under existing revenue 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 in FY ending process, raw materials, supplies and stock-in Aug. 31, 2013 trade of taxpayers Alphalist of BOI/BOI-ARMM-registered Month of Aug. 2013 enterprises whose ITH incentives entitlements have expired e-Submission FY ending Aug. 31, 2013 Quarterly Summary List of Sales/Purchases (SLSP) by EFPS filers REMINDER Under Revenue Regulations 7-2012 Section 5 Registration of Business and other undertakings: Individuals engaged in business or practice of profession and juridical entities, unless otherwise exempted, shall: 1. Pay the Annual Registration Fee (ARF) if applicable; 2. Secure the Certificate of Registration (COR); 3. Proceed to Secondary Registration; 4. Get "Ask for Receipt" Notice, if applicable; and 5. Attend the Taxpayer's Initial Briefings. For more details, visit the BIR website at www.bir.gov.ph OCTOBER 2013 1 TUESDAY Last Day of Submission Consolidated Return of All Transactions Sept. 16-30, 2013 based on the Reconciled Data of Stockbrokers Engagement Letters & Renewals or Subsequent FY beginning Agreements for Financial Audit by Independent Dec. 1, 2013 CPAs 5 SATURDAY Last Day of Submission Month of Sept. 2013 Summary Report of Certification Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment Month of Sept. 2013 2000 Documentary Stamp Tax Declaration/Return 2000 OT Documentary Stamp Tax Declaration/Return (One-Time Transactions) 8 TUESDAY Last Day of LexLib Submission Month of Sept. 2013 Transcript sheets of the following: 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69-ORB-19-ORB 2.70-ORB 2.83-ORB 31.01ORB(L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 Thursday Last Day of Submission Month of Sept. 2013 Transcript sheets of 2222-ORB List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Remitted by the Government Agency Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance Month of Sept. 2013 1600 together with the Monthly Alphalist of Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual Filers Filing & Remittance Month of Sept. 2013 1601C (and attachment, if applicable) 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 Alphalist of Payees (MAP) Manual filers 1602 Manual Filers TDCAIS 2200-M Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals 1603 Manual Filers CQ ending Sept. 30, 2013 Filing Month of Sept. 2013 Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRAS) by National Government Agencies (NGOs) Distribution Month of Sept. 2013 2307 Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) 2306 Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 FRIDAY Last Day of e-Filing Month of Sept. 2013 1601C & 1602 EFPS filers under Group E 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group E 12 SATURDAY Last Day of e-Filing Month of Sept. 2013 1601C & 1602 EFPS filers under Group D 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group D 13 SUNDAY Last day of e-Filing Month of Sept. 2013 1601C & 1602 EFPS filers under Group C 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group C 14 MONDAY Last Day of e-Filing Month of Sept. 2013 1601C & 1602 EFPS filers under Group B 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group B 15 TUESDAY Last Day of Registration FY ending Sept. 30, 2013 Permanently Bound Computer- Generated/Loose Leaf Books of Accounts & 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 List of Medical Practitioners CQ ending Sept. 30, 2013 Quarterly List (with monthly breakdown) CQ ending of contractors of government contracts Sept. 30, 2013 entered into by the Provinces/Municipalities/ Barangays DcCASI Monthly Summary Report/Schedule Month of Sept. 2013 of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/CCTs Month of Sept. 2013 issued to all RDs Copy of Quarterly Updates of Assessment TQ ending Roll (list of existing Tax Declaration of Sept. 30, 2013 Real Properties) from LGUs thru its Local Treasurer e-Submission Quarterly Summary List of Machines TQ ending (CRM-POS) Sold by all machine distributor/ Sept. 30, 2013 dealer/vendor/supplier Filing & Payment FY ending June 30, 2013 1707A together with the applicable attachments by corporate taxpayers e-Filing/Filing & e-Payment/Payment 1702 by corporation, partnership and FY ending other non-individual taxpayer together June 30, 2013 with the applicable attachments EFPS & Manual filers 1704 together with the applicable attachments FY ending Sept. 30, 2012 2200M Excise Tax Return for Mineral CQ ending Products Sept. 30, 2013 e-Filing & e-Payment/Remittance 1603 EFPS filers CQ ending Sept. 30, 2013 e-Filing Month of Sept. 2013 1601C & 1602 EFPS filers under Group A 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group A e-Payment Month of Sept. 2013 1601C, 1601E, 1601F & 1602 EFPS filers 16 WEDNESDAY Last Day of Submission Oct. 01-15, 2013 Consolidated Return of All transactions based on the Reconciled Data of Stockbrokers 20 SUNDAY Last Day of e-Filing/Filing & e-Payment/Payment CQ ending Sept. 30, 2013 2551Q EFPS & Manual filers (For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment Month of Sept. 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution TQ ending Sept. 30, 2013 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 MONDAY Last Day of e-Filing Month of Sept. 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group E IEHaSc 22 TUESDAY Last Day of e-Filing Month of Sept. 2013 2550M & 2551M together with the Summary 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 Month of Sept. 2011 2550M & 2551M together with the Summary 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 Month of Sept. 2013 2550M & 2551M together with the Summary 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 CQ ending Sept. 30, 2013 Quarterly Summary List of Sales/ Purchases by a VAT-Registered taxpayer Manual filers Sworn Statements of the Manufacturer's or Importer's Volume of Sales of each particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment TQ ending Sept. 30, 2013 2550Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing Month of Sept. 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment Month of Sept. 2013 2550M & 2551M EFPS filers 30 WEDNESDAY Last Day of Registration FY ending Sept. 30, 2013 Computerized Books of Accounts & Other Amounting Records in CD-R, DVD-R or other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/ records Submission Inventory List of finished goods, work FY ending in process, raw materials, supplies and Sept. 30, 2013 stock-in trade of taxpayers cADEIa Alphalist of BOI/BOI-ARMM-registered Month of Sept. 2013 enterprises whose ITH incentives entitlements have expired e-Submission CQ ending Sept. 30, 2013 Quarterly Summary List of Sales/ Purchases (SLSP) by EFPS filers e-Filing/Filing & e-Payment/Payment 1702Q together with the Summary FQ ending Alphalist of Withholding Agents Aug. 31, 2013 of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers Attachment to e-Filed 1601C (if applicable) Month of Sept. 2013 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 REMINDER Allowable Exemptions : Personal Exemption allowed for individuals (single/head of the family/married) is PhP50,000 (beginning 2009) Additional Exemption for each qualified dependent child not exceeding four (4): Php25,000 (RA 9504 as implemented by RR 10-2008) NOVEMBER 2013 1 FRIDAY Last Day of Submission Consolidated Return of All Oct. 16-31, 2013 Transactions based on the Reconciled Data of Stockbrokers Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial Jan. 1, 2014 Audit by Independent CPAs 5 TUESDAY Last Day of Submission Month of Oct. 2013 Summary Report of Certification Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment Month of Oct. 2013 2000 Documentary Stamp Tax Declaration/Return 2000 OT Documentary Stamp Tax Declaration/Return (One-Time Transactions) 8 FRIDAY Last Day of HaTSDA Submission Month of Oct. 2013 Transcript sheets of the following: 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69A-19-ORB 2.70-ORB 2.83-ORB 31.01ORB(L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 SUNDAY Last Day of Submission Month of Oct. 2013 Transcript sheets of 2222-ORB List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Remitted by the Government Agency Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance Month of Oct. 2013 1600 together with the Monthly Alphalist of Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual filers Filing & Remittance Month of Oct. 2013 1601C & 1602 Manual filers 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) Manual filers 2200-M Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals Filing Month of Oct. 2013 Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) aAHTDS Distribution 2307 Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) 2306 Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 MONDAY Last Day of e-Filing Month of Oct. 2013 1601C & 1602 EFPS filers under Group E 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group E 12 TUESDAY Last Day of e-Filing Month of Oct. 2013 1601C & 1602 EFPS filers under Group D 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group D 13 WEDNESDAY Last Day of e-Filing Month of Oct. 2013 1601C & 1602 EFPS filers under Group C 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group C 14 THURSDAY Last Day of e-Filing Month of Oct. 2013 1601C & 1602 EFPS filers under Group B 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group B 15 FRIDAY Last Day of Registration FY ending Oct. 31, 2013 Permanently Bound Computer- Generated/Loose Leaf Books of Accounts & 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 THCASc Submission Month of Oct. 2013 Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs Summary List of blank OCTs/TCTs/CCTs issued to all RDs e-Submission TQ ending Oct. 31, 2013 Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributor/dealer/vendor/supplier Filing & Payment FY ending July 31, 2013 1707A together with the applicable attachments by corporate taxpayers e-Filing/Filing & e-Payment/Payment 1701Q together with the Summary TQ ending Alphalist of Withholding Agents of Sept. 30, 2013 Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers 1702 by corporation, partnership and FY ending other non-individual taxpayer together July 31, 2013 with the applicable attachments EFPS & Manual filers 1704 together with the applicable FY ending attachments Oct. 31, 2012 e-Filing Month of Oct. 2013 1601C & 1602 EFPS filers under Group A 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group A e-Payment Month of Oct. 2013 1601C, 1601E, 1601F & 1602 EFPS Filers 16 SATURDAY Last Day of Submission Nov. 1-15, 2013 Consolidated Return of All transactions based on the Reconciled Data of Stockbrokers 20 WEDNESDAY Last Day of e-Filing/Filing & e-Payment/Payment FQ ending Oct. 31, 2013 2551Q EFPS & Manual filers (For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes) Filing & Payment Month of Oct. 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution TQ ending Oct. 31, 2013 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 THURSDAY Last Day of aDSHIC e-Filing Month of Oct. 2013 2550M & 2551M together with the Summary 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 Month of Oct. 2013 2550M & 2551M together with the Summary 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 Month of Oct. 2013 2550M & 2551M together with the Summary 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 Month of Oct. 2013 2550M & 2551M together with the Summary 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 FQ ending Oct. 31, 2013 Quarterly Summary List of Sales/ Purchases by a VAT-Registered taxpayer Manual filers Sworn Statements of the Manufacturer's or Importer's Volume of Sales of each particular brand of alcohol and tobacco products e-Filing/Filing & e-Payment/Payment TQ ending Oct. 31, 2013 2550Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing Month of Oct. 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment Month of Oct. 2013 2550M & 2551M EFPS filers 29 FRIDAY Last Day of e-Filing/Filing & e-Payment/Payment CQ ending Sept. 30, 2013 1702Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers cDCEIA 30 SATURDAY Last Day of Registration FY ending Oct. 31, 2013 Computerized Books of Accounts & Other Accounting Records in CD-R, DVD-R or other optical media properly labeled with the information required under existing revenue 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. 2013 enterprises whose ITH incentives entitlements have expired Alphabetical list of BOI/BOI-ARMM-registered CY 2012 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 FQ ending in process, raw materials, supplies and Oct. 31, 2013 stock-in trade of taxpayers e-Submission FQ ending Oct. 31, 2013 Quarterly Summary List of Sales/ Purchases (SLSP) by EFPS filers REMINDER Persons Liable to VAT: Mandatory any person who in the course of trade or business, sells, barters, exchanges goods or properties or engages in the sale of services shall be liable to register if: 1. His gross sales or receipts for the past 12 months, other than those that are exempt under Sec. 109 (1) (A) to (U) of the NIRC, have exceeded P1,919,000 Million ; or 2. There are reasonable grounds to believe that his gross sales or receipts for the next 12 months, other than those that are exempt under Sec. 109 (1) (A) to (U) of the Tax Code, will exceed P1,919,000 Million. DECEMBER 2013 1 SUNDAY Last Day of Submission Consolidated Return of All Transactions Nov. 16-30, 2013 based on the Reconciled Data of Stockbrokers Engagement Letters & Renewals or FY beginning Subsequent Agreements for Financial Feb. 1, 2014 Audit by Independent CPAs 5 THURSDAY Last Day of Submission Month of Nov. 2013 Summary Report of Certification Issued by the President of the National Home Mortgage Finance Corporation (RA 7279) e-Filing/Filing & e-Payment/Payment Month of Nov. 2013 2000 Documentary Stamp Tax Declaration/Return DTSIEc 2000 OT Documentary Stamp Tax Declaration/Return (One-Time Transactions) 8 SUNDAY Last Day of Submission Month of Nov. 2013 Transcript sheets of the following: 2.08-ORB (A-1) 2.08-ORB 2.11-ORB 2.14-ORB 2.17-ORB 2.17a-ORB 2.20-ORB 2.36-ORB 2.43-ORB 2.61-ORB 2.68-ORB 2.69-ORB 2.69A-19-ORB 2.70-ORB 2.83-ORB 31.01ORB(L7) 31.18-ORB 31.27-ORB 31.46-ORB 31.46-Auxiliary Register Book (L71/2) 38.01-ORB 398 ORB 398-1 ORB Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in even number 10 TUESDAY Last Day of Submission Month of Nov. 2013 Transcript sheets of 2222-ORB List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Monthly Report of DST Collected and Remitted by the Government Agency Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number e-Filing/Filing & e-Payment/Remittance Month of Nov. 2013 1600 together with the Monthly Alphalist of Payees (MAP) EFPS & Manual filers 1606 EFPS & Manual Filers Filing & Remittance Month of Nov. 2013 1601C & 1602 Manual filers 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) Manual Taxpayers AEITDH 2200-M Excise Tax Return for the amount of Excise Taxes collected from payment made to sellers of metallic minerals Filing Month of Nov. 2013 Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRAs) by National Government Agencies (NGAs) Distribution Month of Nov. 2013 2307 Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) 2306 Certificate of Final Tax Withheld at Source (VAT/Percentage Tax) 11 WEDNESDAY Last Day of e-Filing Month of Nov. 2013 1601C & 1602 EFPS filers under Group E 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group E 12 THURSDAY Last Day of e-Filing Month of Nov. 2013 1601C & 1602 EFPS filers under Group D 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group D 13 FRIDAY Last Day of e-Filing Month of Nov. 2013 1601C & 1602 EFPS filers under Group C 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group C 14 SATURDAY Last Day of e-Filing Month of Nov. 2013 1601C & 1602 EFPS filers under Group B 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group B 15 SUNDAY Last Day of Registration FY ending Nov. 30, 2013 Permanently Bound Computer- Generated/Loose Leaf Books of Accounts & 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 Month of Nov. 2013 Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs CHaDIT Summary List of blank OCTs/TCTs/CCTs issued to all RDs e-Submission FQ ending Nov. 30, 2013 Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributor/ dealer/vendor/supplier Filing & Payment FY ending Aug. 31, 2013 1707A together with the applicable attachments by corporate taxpayers e-Filing/Filing & e-Payment/Payment 1702 by corporation, partnership and FY ending other non-individual taxpayer together Aug. 31, 2013 with the applicable attachments EFPS & Manual filers 1704 together with the applicable FY ending attachments Nov. 30, 2012 e-Filing Month of Nov. 2013 1601C & 1602 EFPS filers under Group A 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) EFPS filers under Group A e-Payment Month of Nov. 2013 1601C, 1601E, 1601F & 1602L EFPS filers 16 TUESDAY Last Day of Submission Dec. 1-15, 2013 Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers 20 FRIDAY Last Day of e-Filing/Filing & e-Payment/Payment FQ ending Nov. 30, 2013 2551Q EFPS & Manual filers (For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes Filing & Payment Month of Nov. 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable Manual filers Distribution TQ ending Nov. 30, 2013 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) 21 SATURDAY Last Day of e-Filing Month of Nov. 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group E DcCITS 22 SUNDAY Last Day of e-Filing Month of Nov. 2013 2550M & 2551M together with the 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 Month of Nov. 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group C 24 TUESDAY e-Filing Month of Nov. 2013 2550M & 2551M together with the 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 FQ ending Nov. 30, 2013 Quarterly Summary List of Sales/ Purchases by a VAT-Registered taxpayer Manual filers Sworn Statements of the Manufacturer's or Importer's Volume of Sales of each particular brand of alcoho l and tobacco products e-Filing/Filing & e-Payment/Payment TQ ending Nov. 30, 2013 2550Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Filing Month of Nov. 2013 2550M & 2551M together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS filers under Group A e-Payment Month of Nov. 2013 2550M & 2551M EFPS filers 29 SUNDAY Last Day of Registration Month of Nov. 2013 Manual Books of Account & Accounting Records 30 MONDAY Last Day of Registration FY ending Nov. 30, 2013 Computerized Books of Accounts & Other Accounting Records in CD-R, DVD-R or other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/ records DACIHc Submission Inventory List of finished goods, FY ending work in process, raw materials, Nov. 30, 2013 supplies and stock-in trade of taxpayers Alphalist of BOI/BOI-ARMM-registered Month of Nov. 2013 enterprises whose ITH incentives entitlements have expired e-Filing/Filing & e-Payment/Payment TQ ending Oct. 31, 2013 1702Q together with the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT) if applicable EFPS & Manual filers e-Submission FQ ending Nov. 30, 2013 Quarterly Summary List of Sales/ Purchases (SLSP) by EFPS filers 31 TUESDAY Last Day of Submission 2nd Semester of 2013 Manufacturers'/Assemblers'/Producer's or Importers' Sworn Statement of each Particular Brand/Model of Automobiles, Alcohol & Tobacco Products BIR wants to hear from you! We welcome your queries, comments and suggestions. Feel free to email us at [emailprotected] REMINDER What is RELIEF? Reconciliation of Listings for Enforcement/SLSP System It supports the voluntary assessment programs of the BIR through cross-referencing of return information with TPI Data from the Summary Lists of Sales and Purchases required to be submitted quarterly by VAT taxpayers. It provides a centralized matching of business transactions between VAT sellers and VAT buyers within the Philippines. HcACTE Legal Basis: RR 8-2002/RMO 4-2003