BIR 2023 Tax Calendar

July 31, 2022 BIR 2023 TAX CALENDAR Mandate (Section 2 of the National Internal Revenue Code of 1997) The Bureau of Internal Revenue shall be under the supervision and control of the Department of Finance and its powers and duties shall comprehend the assessment and collection of all national internal revenue taxes, fees, and charges, and the enforcement of all forfeitures, penalties, and fines connected therewith, including the execution of judgments in all cases decided in its favor by the Court of Tax Appeals and the ordinary courts. The Bureau shall give effect to and administer the supervisory and police powers conferred to it by this Code or other laws. Vision The Bureau of Internal Revenue is an institution of service excellence and integrity. Mission We collect taxes through just enforcement of tax laws for nation-building and the upliftment of the lives of Filipinos. Guiding Principles "Service Excellence with Integrity and Professionalism" Core Value God-Fearing Innovativeness Transparency Integrity Accountability Competency Patriotism The DX Vision Digitally Transformed Institution providing convenient, reliable, and transparent service to Philippine Taxpayers. Electronic Invoicing/Receipting System The Electronic Invoicing/Receipting System (EIS) is a new web-based system that is capable of storing and processing the required data to require identified taxpayers to issue electronic receipts or invoices and electronically report their sales data to the Bureau. The EIS pilot project was initially implemented on July 1, 2022 for the identified 100 business taxpayers registered under the BIR's Large Taxpayers Service. The Three Portals of the EIS The EIS Taxpayer Portal has a facility that taxpayers can use to issue eInvoices/eReceipts to their customers, as well as store and process the required sales data, such as buyer information, sales amount, discounts, among others. It also has a facility for enrolled taxpayers to inquire their transmitted sales data, including corrections/adjustments. The EIS Certification Portal , which allows the taxpayers' sales data transmission system to be certified through the submission of an application for EIS Certification and request for Permit to Transmit (PTT) prior to the transmission of actual sales data. The EIS Portal for Revenue Officers , which will be used by the internal users of BIR and can receive reliable sales data that they can utilize to determine the taxpayers' tax obligations. https://eis.bir.gov.ph/#/main Electronic Audited Financial Statements System The Electronic Audited Financial Statements (eAFS) is a web-based application system that provide options to taxpayers in the submission of their filed Income Tax Return (ITR) and its required attachments through the BIR webpage ( www.bir.gov. ph ) by clicking the icon of the eAFS thereat. The eAFS will acknowledge successful submission by issuing a system generated Transaction Reference Number and by sending an email to the system user. This Transaction Reference Number shall serve as the proof of submission by the taxpayer, in lieu of the manual "Received" stamping. All concerned taxpayers, availing the facilities of the eAFS System, whether or not registered under the Large Taxpayers Service, shall scan the required documents and comply with the procedures outlined in Revenue Memorandum Circular Nos. 49-2020 and 82-2020. https://eafs.bir.gov.ph/eafs/ Electronic One-Time Transaction System The Electronic One-Time Transaction (eONETT) System is a web-based application that provides taxpayers with convenient way to transact ONETT anytime, anywhere. It is an online platform where taxpayers (buyers/sellers of real properties and real estate developers) can submit their application for Electronic Certificate Authorizing Registration (eCAR), including the required documents, and pay the corresponding tax due and other related fees. The System facilitates the computation of taxes to be paid by taxpayers and the automated generation of ONETT Computation Sheet and its related tax returns [BIR Form Nos. 1706 (Capital Gains Tax Return), 1606 (Withholding Tax Remittance Return), 2000-OT (Documentary Stamp Tax Return) and 0605 (Payment Form for Certification Fee)]. https://eonett.bir.gov.ph Electronic Appointment System The BIR eAppointment System is a web-based booking calendar that gives taxpayers flexibility to book an appointment or time that works best for them. To book a virtual meeting with a BIR official or employee, taxpayers will have to fill out the required details for the appointment in the eAppointment page, such as the type of service they need, date and time of appointment, among others. Once a taxpayer has successfully booked an appointment, the concerned BIR office will send an e-mail to the taxpayer containing the Microsoft Team's invitation link that will be used for the virtual meeting. https://www.bir.gov.ph/eappointment/index.html Contact Center Solution with Chatbot Getting in touch with the BIR is now a lot easier with the availability of a telephony system that has a Single Hotline No. (02) 8538-3200 that taxpayers can call to ask general tax information. This was announced through the issuance of Revenue Memorandum Circular No. 72-2021 on June 2, 2021. Per said Circular, taxpayers will also have the option to send their tax inquiries via e-mail at [emailprotected] or chat with the BIR's Digital Assistant, REVIE. REVIE is a Chatbot, an artificial intelligence, that can be accessed 24/7 from the BIR Website ( www.bir.gov.ph ). Questions about taxpayers' registration requirements (i.e., how to get a TIN, etc.), eServices, BIR Forms, zonal values, among others, including TIN Verification, can be asked from REVIE. Taxpayers using the facility will also have the option to chat with a live Agent in case they need clarifications on the answers provided by REVIE. Online Registration and Update System The Online Registration and Update System (ORUS) is a web-based system that allows taxpayers to register business and/or update their registration record online anywhere and anytime (24/7) and provide real-time access to their registration records. ORUS provides an online portal for both primary and secondary registration processes such as application for Authority to Print (ATP) and registration of Books of Accounts. New Business Taxpayers can pay the registration fee online and print the electronic Certificate of Registration and other BIR permits. Registering in ORUS can access other features and services that BIR offers such as getting a Digital TIN ID that will serve as reference of the taxpayer's TIN. https://orus.bir.gov.ph Electronic Payment Channels Portal The Electronic Payment Channels (ePay) Portal provides the link for ePayment Channels of Authorized Agent Banks (AABs) that taxpayers can access for the electronic payment of their tax dues and liabilities, ePayment Channels accept tax payments through the use of either online, credit/debit/prepaid cards, and mobile payments. https://www.bir.gov.ph/index.php/eservices/epay.html Electronic Bureau of Internal Revenue Forms The Electronic Bureau of Internal Revenue Forms (eBIRForms) was developed primarily to provide taxpayers with an alternative mode of preparing and filing tax returns that is easier and more convenient. The use of eBIRForms by taxpayers will improve the BIR's tax return data capture and storage thereby enhancing efficiency and accuracy in the filing of tax returns. Through the use of the downloadable eBIRForms Software Package (also known as the Offline Package), taxpayers and Accredited Tax Agents (ATAs) will be able to fill up tax returns offline and submit it to the BIR through the Online eBIRForms System. Taxpayers who are required to use eBIRForms (Per RMC Nos. 4-2021 and 53-2021) Top Withholding Agents Accredited Tax Agents/Practitioners and all its client-taxpayers Accredited Printers of Principal and Supplemental Receipts/Invoices One-Time Transaction (ONETT) taxpayers who are classified as real estate dealers/developers; those who are considered as habitually engaged in the sale of real property who are using/filing BIR Form No. 1606 together with the BIR Form No. 2000-OT and regular taxpayers already covered by eBIRForms Those who shall file a "No Payment Return" Government-Owned- or- Controlled Corporations (GOCCs) Local Government Units (LGUs), except barangays Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA) Electronic Filing and Payment System The Electronic Filing and Payment System (eFPS) is the electronic processing and transmission of tax return information including attachments, and taxes due thereon to the government made over to the internet through the BIR website. Taxpayers who would like to avail of the eFPS shall enroll in the eFPS in accordance with the provisions of Revenue Memorandum Circular No. 24-2001. The following taxpayers are mandated to electronically file their returns and pay their taxes using eFPS: Taxpayer under Taxpayer Account Management Program (TAMP) Accredited Importer and Prospective Importer National Government Agencies (NGAs) All Licensed Local Contractors Enterprises enjoying Fiscal Incentives (PEZA, BOI, Various Zone Authorities, etc.) Top 5,000 Individual Taxpayers Corporations with Paid-Up Capital Stock of Ten Million Pesos (P10,000,000.00) and above Corporations with Complete Computerized Accounting System (CAS) Government Offices, in so far as remittance of withheld VAT and business tax is concerned Government Bidders Insurance Companies and Stockbrokers Large Taxpayers Top 20,000 Private Corporations Enhanced Electronic Accreditation and Registration System The Enhanced Electronic Accreditation and Registration (eAccReg) System is an electronic platform use for the accreditation and registration of Cash Register Machines (CRM), Point-of-Sale (POS) Machines and Other Business Machines generating receipts or invoices. The printing of Certificate of Accreditation and Permit to Use is now being done via the Enhanced eAccReg System. https://eaccreg.bir.gov.ph/ACCREG/login.html Electronic Sales Reporting System The Electronic Sales Reporting (eSales) System is an electronic platform use for the reporting of monthly sales per registered Cash Register Machine (CRM)/Point-of-Sale (POS) per Revenue Regulations No. 5-2005. All Taxpayers or Business Establishments using CRM/POS and other invoice/receipt generating machines registered with eAccReg System who have been issued a Machine Accreditation Number (MIN) and enrolled in the eSales System, with or without sales transaction, are required to submit Monthly Sales Report per Machine to the BIR through the eSales System using the MIN. Such Monthly Sales Report per Machine shall be submitted on or before the 8th day of the month (for taxpayer whose last digit of the 9-digit TIN is Even Number ) and on the 10th day of the Month (for taxpayers whose last digit of the 9-digit TIN is Odd Number ) following the Sales Period. https://esales.bir.gov.ph/SALES/login.html Electronic Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate System The Electronic Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP-TCVC) is an online system where the taxpayer-applicant can submit applications for Tax Clearance for Bidding Purposes/Tax Compliance Verification Certificate thru electronic mail. Applicants for Tax Clearance for Bidding Purposes (TCBP) shall access the eTCBP-TCVC through the BIR website ( www.bir.gov.ph , under eServices link ). The application, together with the documentary requirements as specified in RMC No. 121-2020, shall be submitted to the BIR centralized email address ( [emailprotected] ) using the prescribed template in the Circular. Applicants who are Non-Large Taxpayers, however, can only apply for TCBP upon securing the Tax Compliance Verification Certificate (TCVC) as a pre-requisite requirement, which shall also be electronically filed thru another BIR centralized email address ( [emailprotected] ). https://www.bir.gov.ph/eTCBP-TCVC/etcbp-tcvc.html BIR TAX DEADLINES (Updated as of July 31, 2022) JANUARY 2023 1 SUNDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of the Stockbrokers December 16-31, 2022 SUBMISSION of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs Fiscal Year beginning March 1, 2023 5 THURSDAY SUBMISSION of Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) Month of December 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) Month of December 2022 DHSCTI e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions) Month of December 2022 8 SUNDAY SUBMISSION of All Transcript Sheets of Official Register Books (ORBs) used by Dealers/Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles Month of December 2022 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number Month of December 2022 10 TUESDAY SUBMISSION of 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 Month of December 2022 ISCHET SUBMISSION of Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Month of December 2022 SUBMISSION of Monthly Report of DST Collected and Remitted by the Government Agency Month of December 2022 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business machines whose last digit of 9-digit TIN is Odd Number Month of December 2022 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed Month of December 2022 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) eFPS & Non-eFPS Filers Month of December 2022 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other than Capital Asset Including Taxable and Exempt) Month of December 2022 e-FILING & e-PAYMENT/REMITTANCE of BIR Form 1606-VT/PT Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) National Government Agencies (NGAs) Month of December 2022 FILING & PAYMENT/REMITTANCE of BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals Month of December 2022 11 WEDNESDAY e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group E Month of December 2022 12 THURSDAY e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group D Month of December 2022 13 FRIDAY e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group C Month of December 2022 14 SATURDAY e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group B Month of December 2022 15 SUNDAY REGISTRATION of Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records Calendar Year ending December 31, 2022 SUBMISSION List of Medical Practitioners For the Quarter ending December 31, 2022 SUBMISSION of Notarized Income Payee's Sworn Declaration of Gross Receipts/Sales with required attachments of Individuals to the Payee or Withholding Agent Calendar Year 2023 SUBMISSION of Quarterly List (with Monthly Breakdown) of Contractors of Gov't. Contracts entered into by the Provinces/Cities/Municipalities/Barangays For the Quarter ending December 31, 2022 SUBMISSION of Monthly Summary Report/Schedule of Transferred Titled/Untitled Properties by City or Municipal Assessors, RDs & LRAs Month of December 2022 acAESC SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs Month of December 2022 SUBMISSION of Copy of Quarterly Updates of Assessment Roll (List of Existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer For the Quarter ending December 31, 2022 SUBMISSION of Quarterly Inventory of Machines Sold For the Quarter ending December 31, 2022 e-FILING & e-PAYMENT/REMITTANCE of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) National Government Agencies (NGAs) Month of December 2022 FILING & PAYMENT of BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments Fiscal Year ending September 30, 2022 CSIDTc e-FILING & e-PAYMENT of BIR Form 1702 RT/EX/MX Fiscal Year ending September 30, 2022 FILING & PAYMENT of BIR Fom 1707-A (Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) by Corporate Taxpayers Fiscal Year ending September 30, 2022 FILING & PAYMENT of BIR Form 2200-M (Excise Tax Return for Mineral Products) For the Quarter ending December 31, 2022 e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group A Month of December 2022 FILING & PAYMENT of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) Non-eFPS Filers Month of December 2022 16 MONDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of the Stockbrokers January 1-15, 2023 20 FRIDAY SUBMISSION of Quarterly Information on OCWs or OFWs Remittances Exempt from DST furnished by the Local Banks and Non-Bank Money Transfer Agents For the Quarter ending December 31, 2022 TcEaAS SUBMISSION of Quarterly Report of Printer For the Quarter ending December 31, 2022 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600-WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) eFPS & Non-eFPS Filers Month of December 2022 e-PAYMENT of BIR Form 1601-C (Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Groups E, D, C, B & A Month of December 2022 25 WEDNESDAY SUBMISSION of Quarterly Summary Lists of Sales/Purchases/Importations by a VAT Registered Taxpayers Non-eFPS Filers For the Quarter ending December 31, 2022 SUBMISSION of Sworn Statement of the Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products For the Quarter ending December 31, 2022 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2550Q (Quarterly Value-Added Tax Return) eFPS and Non-eFPS Filers For the Quarter ending December 31, 2022 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2551Q (Quarterly Percentage Tax Return) eFPS & Non-eFPS Filers For the Quarter ending December 31, 2022 CSTDIE 29 SUNDAY e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT) Fiscal Quarter ending November 30, 2022 30 MONDAY SUBMISSION of Soft Copy of the Computerized Books of Accounts and Other Accounting Records Calendar Year ending December 31, 2022 SUBMISSION of Inventory List Calendar Year ending December 31, 2022 TAaIDH e-SUBMISSION of Quarterly Summary Lists of Sales/Purchases/Importations by a VAT Registered Taxpayers eFPS Filers For the Quarter ending December 31, 2022 SUBMISSION of Proof of e-Filed BIR Form 1702-RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) or Manually Fiscal Year ending September 30, 2022 31 TUESDAY SUBMISSION of Sworn Statement by every Lessee/Concessionaire/Owner/Operator of Mines or Quarry/Processor of Minerals/Producers or Manufacturers of Mineral Products 2nd Semester of 2022 SUBMISSION of Sworn Declaration of Motels & Other Similar Establishments Taxable Year 2022 SUBMISSION of Sworn Statement by Senior Citizens whose Annual Income does not exceed the poverty level as determined by the NEDA thru the NSCB Taxable Year 2022 cHESAD SUBMISSION of Sworn Certification from the International Carrier stating that there is no change in the Domestic Laws of its Home Country Granting Income Tax Exemption to Philippine Carriers Calendar Year 2023 for Exemptions issued in 2022 SUBMISSION of Annual information by all Accredited Tax Agents/Practitioners to be submitted to RNAB/RRAB Taxable Year 2022 SUBMISSION of Annual Alphabetical List of Professionals/Persons who were issued Professional/Occupational Tax Receipt (PTR/OTR) by LGUs Calendar Year ending December 31, 2022 SUBMISSION of Contract of Lease and Lessee Information Statement and Other Attachments by Lessors/Sub-Lessors of Commercial Establishments, Buildings or Spaces for Tenants 2nd Semester of 2022 e-FILING/FILING of BIR Form 1604-C (Annual Information Return of Income Taxes Withheld on Compensation) and BIR Form 1604-F (Annual Information Return of Income Payments Subjected to Final Withholding Taxes) and Related Alphalist Calendar Year 2022 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1621 (Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent's Deposit Account) eFPS & Non-eFPS Filers For the Quarter ending December 31, 2022 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1601-EQ (Quarterly Remittance Return of Creditable Income Taxes Withheld-Expanded) and Quarterly Alphalist of Payees (QAP) eFPS & Non-eFPS Filers For the Quarter ending December 31, 2022 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1601-EQ (Quarterly Remittance Return of Final Income Taxes Withheld) and Quarterly Alphalist of Payees (QAP) eFPS & Non-eFPS Filers For the Quarter ending December 31, 2022 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1602Q (Quarterly Remittance Return of Final Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) eFPS & Non-eFPS Filers For the Quarter ending December 31, 2022 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1603Q (Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other Than Rank and File) eFPS & Non-eFPS Filers For the Quarter ending December 31, 2022 e-PAYMENT/PAYMENT of Annual Registration Fee for Every Head Office and/or Branch of any Business Establishment Calendar Year 2023 SUBMISSION of Notarized Income Payor/Withholding Agent's Sworn Declaration with List of Payees Not Subjected to Withholding Tax Calendar Year 2023 DISTRIBUTION of BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) For Compensation Payment With or Without Tax Withheld) to the Employees Calendar Year 2022 SCHIcT FEBRUARY 2023 1 WEDNESDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of the Stockbrokers January 16-31, 2023 SUBMISSION of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs Fiscal Year beginning April 1, 2023 5 SUNDAY SUBMISSION of Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) Month of January 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) Month of January 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions) Month of January 2023 8 WEDNESDAY SUBMISSION of All Transcript Sheets of Official Register Books (ORBs) used by Dealers/Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles Month of January 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and Other Similar Business Machines whose last digit of 9-digit TIN is Even Number Month of January 2023 10 FRIDAY SUBMISSION of 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 Month of January 2023 SUBMISSION of Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Month of January 2023 SUBMISSION of Monthly Report of DST Collected and Remitted by the Government Agency Month of January 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed Month of January 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 0620 (Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit Account) eFPS & Non-eFPS Filers Month of January 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) eFPS & Non-eFPS Filers Month of January 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) Month of January 2023 e-FILING & e-PAYMENT/REMITTANCE of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) National Government Agencies (NGAs) Month of January 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number Month of January 2023 FILING & PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) Non-eFPS Filers Month of January 2023 cDACST FILING & PAYMENT/REMITTANCE of BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals Month of January 2023 11 SATURDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group E Month of January 2023 12 SUNDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group D Month of January 2023 13 MONDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group C Month of January 2023 14 TUESDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group B Month of January 2023 15 WEDNESDAY REGISTRATION of Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records Fiscal Year ending January 31, 2023 e-FILING & e-PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group A Month of January 2023 FILING & PAYMENT of BIR Form 1702 RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments Fiscal Year ending October 31, 2022 e-FILING & e-PAYMENT of BIR Form 1702 RT/EX/MX Fiscal Year ending October 31, 2022 e-PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Groups E, D, C & B Month of January 2023 DacTEH SUBMISSION of Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs and LRAs Month of January 2023 SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs Month of January 2023 FILING & PAYMENT of BIR Form 1707-A (Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) by Corporate Taxpayers Fiscal Year ending October 31, 2022 SCEHaD 16 THURSDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers February 1-15, 2023 20 MONDAY e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600-WP (Remittance Return of Percentage Tax on Winning and Prizes Withheld by Race Track Operators) eFPS & Non-eFPS Filers Month of January 2023 ISaTCD 25 SATURDAY SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers Non-eFPS Filers Fiscal Quarter ending January 31, 2023 SUBMISSION of Sworn Statement of the Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products Fiscal Quarter ending January 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2550Q (Quarterly Value-Added Tax Return) eFPS & Non-eFPS Filers Fiscal Quarter ending January 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2551Q (Quarterly Percentage Tax Return) Fiscal Quarter ending January 31, 2023 cAEaSC 28 TUESDAY SUBMISSION of the Duplicate Copy of BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld-For Compensation Payment With or Without Tax Withheld) Duly Signed by the Employees Covered by Substituted Filing Calendar Year 2022 MARCH 2023 1 WEDNESDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers February 16-28, 2023 SUBMISSION of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs Fiscal Year beginning May 1, 2023 SUBMISSION of Annual Alphabetical List of Taxpayers (Individual/Corporations) who were issued Provincial/City/Municipal/Barangay Permits to engage in business Calendar Year ending December 31, 2022 e-FILING/FILING of BIR Form 1604-E (Annual Information Return of Creditable Income Taxes Withheld-Expanded/Income Payments Exempt from Withholding Tax) and Related Alphalist Calendar Year 2022 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT) For the Quarter ending December 31, 2022 2 THURSDAY SUBMISSION of Proof of eFiled BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) or Manually Fiscal Year ending October 31, 2022 SUBMISSION of Inventory List Fiscal Year ending January 31, 2023 SUBMISSION of Soft Copy of the Computerized Books of Accounts and Other Accounting Records Fiscal Year ending January 31, 2023 e-SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers eFPS Filers Fiscal Quarter ending January 31, 2023 5 SUNDAY SUBMISSION of Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) Month of February 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) Month of February 2022 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions) Month of February 2023 8 WEDNESDAY SUBMISSION of All Transcript Sheets of Official Register of Books (ORBs) used by Dealers/Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles Month of February 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number Month of February 2023 10 FRIDAY SUBMISSION of 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 Month of February 2023 SUBMISSION of Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Month of February 2023 SUBMISSION of Monthly Report of DST Collected and Remitted by the Government Agency Month of February 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed Month of February 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 0620 (Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit Account) eFPS & Non-eFPS Filers Month of February 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) eFPS & Non-eFPS Filers Month of February 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) Month of February 2023 e-FILING & e-PAYMENT/REMITTANCE of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) National Government Agencies (NGAs) Month of February 2023 e-SUBMISSION of Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number Month of February 2023 CSDTac FILING & PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) & 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) Non-eFPS Filers Month of February 2023 FILING & PAYMENT/REMITTANCE of BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals Month of February 2023 11 SATURDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group E Month of February 2023 12 SUNDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group D Month of February 2023 13 MONDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group C Month of February 2023 aEHA 14 TUESDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group B Month of February 2023 15 WEDNESDAY REGISTRATION of Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records Fiscal Year ending February 28, 2023 SUBMISSION of Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs and LRAs Month of February 2023 SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs Month of February 2023 FILING & PAYMENT of BIR Form 1707-A (Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) by Corporate Taxpayers Fiscal Year ending November 30, 2022 e-FILING & e-PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group A Month of February 2023 FILING & PAYMENT of BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments Fiscal Year ending November 30, 2022 e-FILING & e-PAYMENT of BIR Form 1702 RT/EX/MX Fiscal Year ending November 30, 2022 e-PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditbale Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Groups E, D, C & B Month of February 2023 16 THURSDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers March 1-15, 2023 20 MONDAY e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600-WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) eFPS & Non-eFPS Filers Month of February 2023 25 SATURDAY SUBMISSION of Quarterly Summary Lists of Sales/Purchases/Importations by a VAT Registered Taxpayers Non-eFPS Filers Fiscal Quarter ending February 28, 2023 SUBMISSION of Sworn Statements of Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products Fiscal Quarter ending February 28, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2550Q (Quarterly Value-Added Tax Return) eFPS & Non-eFPS Filers Fiscal Quarter ending February 28, 2023 cSDHEC e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2551Q (Quarterly Percentage Tax Return) eFPS & Non-eFPS Filers Fiscal Quarter ending February 28, 2023 30 THURSDAY SUBMISSION of Soft Copy of the Computerized Books of Accounts and Other Accounting Records Fiscal Year ending February 28, 2023 SUBMISSION of Inventory List Fiscal Year ending February 28, 2023 SUBMISSION of Proof of e-Filed BIR Form 1702 RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) or Manually Fiscal Year ending November 30, 2022 e-SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers eFPS Filers Fiscal Year ending February 28, 2023 AHDcCT APRIL 2023 1 SATURDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of the Stockbrokers March 16-31, 2023 SUBMISSION of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs Fiscal Year beginning June 1, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT) Fiscal Quarter ending January 31, 2023 5 WEDNESDAY SUBMISSION of Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) Month of March 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) and BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions) Month of March 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions) Month of March 2023 8 SATURDAY SUBMISSION of All Transcript Sheets of Official Register of Books (ORBs) used by Dealers/Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles Month of March 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number Month of March 2023 10 MONDAY SUBMISSION of 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 Month of March 2023 SUBMISSION of Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Month of March 2023 SUBMISSION of Monthly Report of DST Collected and Remitted by the Government Agency Month of March 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed Month of March 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) eFPS & Non-eFPS Filers Month of March 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) Month of March 2023 cIDHSC e-FILING & e-PAYMENT/REMITTANCE of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) National Government Agencies (NGAs) Month of March 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number Month of March 2023 FILING & PAYMENT of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) Non-eFPS Filers Month of March 2023 FILING & PAYMENT/REMITTANCE of BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals Month of March 2023 11 TUESDAY e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group E Month of March 2023 12 WEDNESDAY e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group D Month of March 2023 HCEcAa 13 THURSDAY e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group C Month of March 2023 14 FRIDAY e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group B Month of March 2023 15 SATURDAY REGISTRATION of Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records Fiscal Year ending March 31, 2023 e-FILING & e-PAYMENT of BIR Form 1601C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group A Month of March 2023 IaCHTS e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Forms 1700, 1701 and 1701A and Other Attachments Calendar Year ending December 31, 2022 FILING & PAYMENT of BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments Calendar Year ending December 31, 2022 e-FILING & e-PAYMENT of BIR Form No. 1702 RT/EX/MX Calendar Year ending December 31, 2022 SUBMISSION of Quarterly List (with Monthly Breakdown) of Contractors of Gov't. Contracts entered into by the Provinces/Cities/Municipalities/Barangays For the Quarter ending March 31, 2023 SUBMISSION of List of Medical Practitioners For the Quarter ending March 31, 2023 SUBMISSION of Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs Month of March 2023 SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs Month of March 2023 SUBMISSION of Updated Master List of newly registered taxpayers & taxpayers whose business permits were renewed for LGUs thru its Local Treasurer Calendar Year ending December 31, 2022 and 2023 Renewals SUBMISSION of Master List of Retired Businesses from LGU thru its Local Treasurer Calendar Year ending December 31, 2022 SUBMISSION of Copy of Quarterly Updates of Assessment Roll (List of Existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer For the Quarter Ending March 31, 2023 SUBMISSION of Quarterly Inventory of Machines Sold For the Quarter ending March 31, 2023 e-PAYMENT of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Groups E, D, C & B Month of March 2023 FILING & PAYMENT of BIR Form 1707-A (Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) by Individual & Corporate Taxpayers Calendar Year ending December 31, 2022 FILING & PAYMENT of BIR Form 2200-M (Excise Tax Return for Mineral Products) For the Quarter ending March 31, 2023 16 SUNDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers April 1-15, 2023 20 THURSDAY SUBMISSION of Quarterly Information on OCWs or OFWs Remittances Exempt from DST furnished by the Local Banks & Non-Bank Money Transfer Agents For the Quarter ending March 31, 2023 SUBMISSION of Quarterly Report of Printer For the Quarter ending March 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) eFPS & Non-eFPS Filers Month of March 2023 25 TUESDAY SUBMISSION of Quarterly Summary Lists of Sales/Purchases/Importations by a VAT Registered Taxpayers Non-eFPS Filers For the Quarter ending March 31, 2023 SUBMISSION of Sworn Statement of the Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products & Sweetened Beverage Products For the Quarter ending March 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2550Q (Quarterly Value-Added Tax Return) eFPS & Non-eFPS Filers For the Quarter ending March 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2551Q (Quarterly Percentage Tax Return) For the Quarter ending March 31, 2023 EICSTa 29 SATURDAY e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT) Fiscal Quarter ending February 28, 2023 30 SUNDAY SUBMISSION of Soft Copy of the Computerized Books of Accounts and Other Accounting Records Fiscal Year ending March 31, 2023 e-SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers eFPS Filers For the Quarter ending March 31, 2023 SUBMISSION of Proof of e-Filed BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) or Manually Calendar Year 2022 SUBMISSION of Other Attachments to e-Filed BIR Forms 1700, 1701 and 1701A Calendar Year 2022 SUBMISSION of Inventory List Fiscal Year ending March 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1601-EQ (Quarterly Remittance Return of Creditable Income Taxes Withheld-Expanded) and Quarterly Alphalist of Payees (QAP) eFPS & Non-eFPS Filers For the Quarter ending March 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1601-FQ (Quarterly Remittance Return of Final Income Taxes Withheld) and Quarterly Alphalist of Payees (QAP) eFPS & Non-eFPS Filers For the Quarter ending March 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1602Q (Quarterly Remittance Return of Final Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) eFPS & Non-eFPS Filers For the Quarter ending March 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1603Q (Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits paid to Employees Other Than Rank and File) eFPS & Non-eFPS Filers For the Quarter ending March 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1621 (Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent's Deposit Account) eFPS & Non-eFPS Filers For the Quarter ending March 31, 2023 MAY 2023 1 MONDAY SUBMISSION of Consolidated Returns of All Transactions based on the Reconciled Data of the Stockbrokers April 16-30, 2023 DcHaET SUBMISSION of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs Fiscal Year beginning July 1, 2023 5 FRIDAY SUBMISSION of Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) Month of April 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) Month of April 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One-Time Transactions) Month of April 2023 8 MONDAY SUBMISSION of All Transcript Sheets of Official Register Books (ORBs) used by Dealers/Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles Month of April 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number Month of April 2023 10 WEDNESDAY SUBMISSION of 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 Month of April 2023 SUBMISSION of Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Month of April 2023 SUBMISSION of Monthly Report of DST Collected and Remitted by the Government Agency Month of April 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed Month of April 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 0620 (Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit Account) eFPS & Non-eFPS Filers Month of April 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) eFPS & Non-eFPS Filers Month of April 2023 ITHADC e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) Month of April 2023 e-FILING & e-PAYMENT/REMITTANCE of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) National Government Agencies (NGAs) Month of April 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number Month of April 2023 FILING & PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) Non-eFPS Filers Month of April 2023 FILING & PAYMENT/REMITTANCE of BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals Month of April 2023 11 THURSDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group E Month of April 2023 12 FRIDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group D Month of April 2023 13 SATURDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group C Month of April 2023 14 SUNDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group B Month of April 2023 DHEACI 15 MONDAY REGISTRATION of Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records Fiscal Year ending April 30, 2023 e-FILING & e-PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group A Month of April 2023 FILING & PAYMENT of BIR Form 1702 RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments Fiscal Year ending January 31, 2023 e-FILING & e-PAYMENT of BIR Form No. 1702 RT/EX/MX Fiscal Year ending January 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1701Q (Quarterly Income Tax Return for Individuals, Estates & Trusts) and Summary Alphalist of Withholding Taxes (SAWT) eFPS & Non-eFPS Filers For the Quarter ending March 31, 2023 e-PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Groups E, D, C & B Month of April 2023 FILING & PAYMENT of BIR Form 1707-A (Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) by Corporate Taxpayers Fiscal Year ending January 31, 2023 SUBMISSION of Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs and LRAs Month of April 2023 SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs Month of April 2023 16 TUESDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers May 1-15, 2023 20 SATURDAY e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) eFPS & Non-eFPS Filers Month of April 2023 25 THURSDAY SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers Non-eFPS Filers Fiscal Quarter ending April 30, 2023 ASTcEa SUBMISSION of Sworn Statement of Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products Fiscal Quarter ending April 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2550Q (Quarterly Value-Added Tax Return) eFPS & Non-eFPS Filers Fiscal Quarter ending April 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2551Q (Quarterly Percentage Tax Return) Fiscal Quarter ending April 30, 2023 30 TUESDAY SUBMISSION of Soft Copy of the Computerized Books of Accounts and Other Accounting Records Fiscal Year ending April 30, 2023 SUBMISSION of Proof of e-Filed BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) or Manually Fiscal Year ending January 31, 2023 SUBMISSION of Inventory List Fiscal Year ending April 30, 2023 e-SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers eFPS Filers Fiscal Quarter ending April 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT) For the Quarter ending March 31, 2023 JUNE 2023 1 THURSDAY SUBMISSION of Consolidated Returns of All Transactions based on the Reconciled Data of Stockbrokers May 16-31, 2023 SUBMISSION of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs Fiscal Year beginning August 1, 2023 5 MONDAY SUBMISSION of Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) Month of May 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) Month of May 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One-Time Transactions) Month of May 2023 8 THURSDAY SUBMISSION of All Transcript Sheets of Official Register Books (ORBs) used by Dealers/Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles Month of May 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Simila Business Machines whose last digit of 9-digit TIN is Even Number Month of May 2023 10 SATURDAY SUBMISSION of 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 Month of May 2023 HDTSIE SUBMISSION of Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Month of May 2023 SUBMISSION of Monthly Report of DST Collected and Remitted by the Government Agency Month of May 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed Month of May 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 0620 (Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit Account) eFPS & Non-eFPS Filers Month of May 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) eFPS & Non-eFPS Filers Month of May 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) Month of May 2023 e-FILING & e-PAYMENT/REMITTANCE of BIR Form 1600-VT/PT (Monthly Remittance Rerutn of Value-Added Tax/Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) National Government Agencies (NGAs) Month of May 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number Month of May 2023 FILING & PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) & 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) Non-eFPS Filers Month of May 2023 HIEAcC FILING & PAYMENT/REMITTANCE of BIR Form 2200M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals Month of May 2023 11 SUNDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group E Month of May 2023 12 MONDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group D Month of May 2023 13 TUESDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group C Month of May 2023 14 WEDNESDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group B Month of May 2023 HEacAS 15 THURSDAY REGISTRATION of Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records Fiscal Year ending May 31, 2023 e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group A Month of May 2023 FILING & PAYMENT of BIR Form 1702 RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments Fiscal Year ending February 28, 2023 e-FILING & e-PAYMENT of BIR Form No. 1702 RT/EX/MX Fiscal Year ending February 28, 2023 cHDEaC e-PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Groups E, D, C & B Month of May 2023 SUBMISSION of Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs and LRAs Month of May 2023 SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs Month of May 2023 FILING & PAYMENT of BIR Form 1707-A (Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) by Corporate Taxpayers Fiscal Year ending February 28, 2023 16 FRIDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers June 1-15, 2023 20 TUESDAY e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) eFPS & Non-eFPS Filers Month of May 2023 25 SATURDAY SUBMISSION of Quarterly Summary Lists of Sales/Purchases/Importations by a VAT Registered Taxpayer Non-eFPS Filers Fiscal Quarter ending May 31, 2023 SUBMISSION of Sworn Statement of Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products Fiscal Quarter ending May 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2550Q (Quarterly Value-Added Tax Return) eFPS & Non-eFPS Filers Fiscal Quarter ending May 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2551Q (Quarterly Percentage Tax Return) eFPS & Non-eFPS Filers Fiscal Quarter ending May 31, 2023 IaAScD 29 THURSDAY e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT) Fiscal Quarter ending April 30, 2023 30 FRIDAY SUBMISSION of Soft Copy of the Computerized Books of Accounts and Other Accounting Records Fiscal Year ending May 31, 2023 SUBMISSION of Manufacturers'/Assemblers'/Producers' or Importers' Sworn Statement of each Particular Brand/Model of Automobile, Alcohol Products, Tobacco Products and Sweetened Beverage Products 1st Semester of 2023 SUBMISSION of Inventory List Fiscal Year ending May 31, 2023 SUBMISSION of Proof of e-Filed BIR Form 1702 RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) or Manually Fiscal Year ending February 28, 2023 e-SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers eFPS Filers Fiscal Quarter ending May 31, 2023 JULY 2023 1 SATURDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers June 16-30, 2023 SUBMISSION of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs Fiscal Year beginning September 1, 2023 5 WEDNESDAY SUBMISSION of Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) Month of June 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) Month of June 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One-Time Transactions) Month of June 2023 8 SATURDAY SUBMISSION of All Transcript Sheets of Official Register Books (ORBs) used by Dealers/Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles Month of June 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number Month of June 2023 10 MONDAY SUBMISSION of 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 Month of June 2023 SUBMISSION of Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Month of June 2023 SUBMISSION of Monthly Report of DST Collected and Remitted by the Government Agency Month of June 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed Month of June 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) eFPS & Non-eFPS Filers Month of June 2023 ADCTac e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) Month of June 2023 e-FILING & e-PAYMENT/REMITTANCE of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance REturn of Income Taxes Withheld on Compensation) National Government Agencies (NGAs) Month of June 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number Month of June 2023 FILING & PAYMENT of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) Non-eFPS Filers Month of June 2023 FILING & PAYMENT/REMITTANCE of BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals Month of June 2023 11 TUESDAY e-FILING of BIR Form 1601-C (Monthly Remittance REturn of Income Taxes Withheld on Compensation) eFPS Filers under Group E Month of June 2023 12 WEDNESDAY e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group D Month of June 2023 13 THURSDAY e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group C Month of June 2023 ACIESH 14 FRIDAY e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group B Month of June 2023 15 SATURDAY REGISTRATION of Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records Fiscal Year ending June 30, 2023 e-FILING & e-PAYMENT of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group A Month of June 2023 FILING & PAYMENT of BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments Fiscal Year ending March 31, 2023 EHTIcD e-FILING & e-PAYMENT of BIR Form No. 1702 RT/EX/MX Fiscal Year ending March 31, 2023 e-PAYMENT of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Groups E, D, C & B Month of June 2023 SUBMISSION of Quarterly List (with Monthly Breakdown) of Contractors of Gov't. Contracts entered into by the Provinces/Cities/Municipalities/Barangays For the Quarter ending June 30, 2023 SUBMISSION List of Medical Practitioners For the Quarter ending June 30, 2023 SUBMISSION of Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs and LRAs Month of June 2023 SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs Month of June 2023 SUBMISSION of Copy of Quarterly Updates of Assessment Roll (List of existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer For the Quarter ending June 30, 2023 SUBMISSION of Quarterly Inventory of Machines Sold For the Quarter ending June 30, 2023 FILING & PAYMENT of BIR Form 2200-M (Excise Tax Return for Mineral Products) For the Quarter ending June 30, 2023 FILING & PAYMENT of BIR Form 1707-A (Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) by Corporate Taxpayers Fiscal Year ending March 31, 2023 16 SUNDAY SUBMISSION of Consolidated Return of All Transactions based on Reconciled Data of Stockbrokers July 1-15, 2023 20 THURSDAY SUBMISSION of Quarterly Information on OCWs or OFWs Remittances Exempt from DST furnished by the Local Banks & Non-Bank Money Transfer Agents For the Quarter ending June 30, 2023 SCIacA SUBMISSION of Quarterly Report of Printer For the Quarter ending June 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) eFPS & Non-eFPS Filers Month of June 2023 25 TUESDAY SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers Non-eFPS Filers For the Quarter ending June 30, 2023 SUBMISSION of Sworn Statement of Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products For the Quarter ending June 30, 2022 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2550Q (Quarterly Value-Added Tax Return) eFPS & Non-eFPS Filers For the Quarter ending June 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2551Q (Quarterly Percentage Tax Return) eFPS & Non-eFPS Filers For the Quarter ending June 30, 2023 30 SUNDAY SUBMISSION of Soft Copy of the Computerized Books of Accounts and Other Accounting Records Fiscal Year ending June 30, 2023 DCIAST e-SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers eFPS Filers For the Quarter ending June 30, 2023 SUBMISSION of Proof of e-Filed BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) Fiscal Year ending March 31, 2023 SUBMISSION of Inventory List Fiscal Year ending June 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT) Fiscal Quarter ending May 31, 2023 31 MONDAY e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1601-EQ (Quarterly Remittance Return of Creditable Income Taxes Withheld-Expanded) and Quarterly Alphalist of Payees (QAP) eFPS & Non-eFPS Filers For the Quarter ending June 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1601-FQ (Quarterly Remittance Return of Final Income Taxes Withheld) and Quarterly Alphalist of Payees (QAP) eFPS & Non-eFPS Filers For the Quarter ending June 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1602Q (Quarterly Remittance Return of Final Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) eFPS & Non-eFPS Filers For the Quarter ending June 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1603Q (Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other Than Rank and File) eFPS & Non-eFPS Filers For the Quarter ending June 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1621 (Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent's Deposit Account) eFPS & Non-eFPS Filers For the Quarter ending June 30, 2023 SUBMISSION of Contract of Lease and Lessee Information Statement and Other Attachments by Lessors/Sub-Lessors of Commercial Establishments, Buildings or Spaces for Tenants 1st Semester of 2023 SUBMISSION of Sworn Statement by every Lessee/Concessionaire/Owner or Operator of Mines & Quarry/Processor of Minerals/Producer or Manufacturer of Mineral Products 1st Semester of 2023 AUGUST 2023 1 TUESDAY SUBMISSION of Consolidated Return of All Transactions based on Reconciled Data of Stockbrokers July 16-31, 2023 SUBMISSION of Engagement Letters & Renewals or Subsequent Agreements for Financial Audit by Independent CPAs Fiscal Year beginning October 1, 2023 5 SATURDAY SUBMISSION of Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) Month of July 2023 ScTaEA e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) Month of July 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One-Time Transactions) Month of July 2023 8 TUESDAY SUBMISSION of All Transcript Sheets of Official Register Books (ORBs) used by Dealers/Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles Month of July 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number Month of July 2023 10 THURSDAY SUBMISSION of 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 Month of July 2023 SUBMISSION of Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Month of July 2023 SUBMISSION of Monthly Report of DST Collected and Remitted by the Government Agency Month of July 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed Month of July 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 0620 (Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit Account) eFPS & Non-eFPS Filers Month of July 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) eFPS & Non-eFPS Filers Month of July 2023 ICTacD e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) Month of July 2023 e-FILING & e-PAYMENT/REMITTANCE of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) National Government Agencies (NGAs) Month of July 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number Month of July 2023 FILING & PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld/Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) Non-eFPS Filers Month of July 2023 FILING & PAYMENT/REMITTANCE of BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals Month of July 2023 11 FRIDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld/Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group E Month of July 2023 12 SATURDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld/Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group D Month of July 2023 13 SUNDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld/Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group C Month of July 2023 14 MONDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld/Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group B Month of July 2023 15 TUESDAY REGISTRATION of Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records Fiscal Year ending July 31, 2023 e-FILING & e-PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld/Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld), eFPS Filers under Group A Month of July 2023 FILING & PAYMENT of BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments Fiscal Year ending April 30, 2023 aDECHI e-FILING & e-PAYMENT of BIR Form No. 1702 RT/EX/MX Fiscal Year ending April 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1701Q (Quarterly Income Tax Return for Individuals, Estates & Trusts) and Summary Alphalist of Withholding Taxes (SAWT) eFPS & Non-eFPS Filers For the Quarter ending June 30, 2023 SUBMISSION of Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs and LRAs Month of July 2023 cHAIES SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs Month of July 2023 e-PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld/Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Groups E, D, C & B Month of July 2023 FILING & PAYMENT of BIR Form 1707-A (Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) by Corporate Taxpayers Fiscal Year ending April 30, 2023 16 WEDNESDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers August 1-15, 2023 20 SUNDAY e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) eFPS & Non-eFPS Filers Month of July 2023 aATHES 25 FRIDAY SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers Non-eFPS Filers Fiscal Quarter ending July 31, 2023 SUBMISSION of Sworn Statement of the Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products Fiscal Quarter ending July 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2550Q (Quarterly Value-Added Tax Return) eFPS & Non-eFPS Filers Fiscal Quarter ending July 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2551Q (Quarterly Percentage Tax Return) eFPS & Non-eFPS Filers Fiscal Quarter ending July 31, 2023 HESAIT 29 TUESDAY e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT) For the Quarter ending June 30, 2023 30 WEDNESDAY SUBMISSION of Soft Copy of the Computerized Books of Accounts and Other Accounting Records Fiscal Year ending July 31, 2023 SUBMISSION of Proof of e-Filed BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) or Manually Fiscal Year ending April 30, 2023 SUBMISSION of Inventory List Fiscal Year ending July 31, 2023 e-SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers eFPS Filers Fiscal Year Quarter July 31, 2023 SEPTEMBER 2023 1 FRIDAY SUBMISSION of Consolidated Return of All Transactions based on Reconciled Data of Stockbrokers August 16-31, 2023 SUBMISSION of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs Fiscal Year beginning November 1, 2023 5 TUESDAY SUBMISSION of Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) Month of August 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) Month of August 2022 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions) Month of August 2023 8 FRIDAY SUBMISSION of All Transcript Sheets Official Register Books (ORBs) used by Dealers/Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles Month of August 2023 HcSaTI e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number Month of August 2023 10 SUNDAY SUBMISSION of 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 Month of August 2023 SUBMISSION of Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Month of August 2023 SUBMISSION of Monthly Report of DST Collected and Remitted by the Government Agency Month of August 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed Month of August 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 0620 (Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit Account) eFPS & Non-eFPS Filers Month of August 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) eFPS & Non-eFPS Filers Month of August 2023 DHACES e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1606 Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) Month of August 2023 e-FILING & e-PAYMENT/REMITTANCE of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) National Government Agencies (NGAs) Month of August 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number Month of August 2023 FILING & PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) Non-eFPS Filers Month of August 2023 FILING & PAYMENT/REMITTANCE of BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals Month of August 2023 11 MONDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group E Month of August 2023 ESTCHa 12 TUESDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group D Month of August 2023 13 WEDNESDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group C Month of August 2023 14 THURSDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group B Month of August 2023 cAaDHT 15 FRIDAY REGISTRATION of Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records Fiscal Year ending August 31, 2023 e-FILING & e-PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group A Month of August 2023 FILING & PAYMENT of BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments Fiscal Year ending May 31, 2023 e-FILING & e-PAYMENT of BIR Form No. 1702 RT/EX/MX Fiscal Year ending May 31, 2023 e-PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Groups E, D, C & B Month of August 2023 SUBMISSION of Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs and LRAs Month of August 2023 SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs Month of August 2023 FILING & PAYMENT of BIR Form 1707-A (Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) by Corporate Taxpayers Fiscal Year ending May 31, 2023 16 SATURDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers September 1-15, 2023 20 WEDNESDAY e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) eFPS & Non-eFPS Filers Month of August 2023 aATHES 25 MONDAY SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayer Non-eFPS Filers Fiscal Quarter ending August 31, 2023 SUBMISSION of Sworn Statements of the Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products Fiscal Quarter ending August 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2550Q (Quarterly Value-Added Tax Return) eFPS & Non-eFPS Filers Fiscal Quarter ending August 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2551Q (Quarterly Percentage Tax Return) eFPS & Non-eFPS Filers Fiscal Quarter ending August 31, 2023 TCHEDA 29 FRIDAY e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT) For the Quarter ending July 31, 2023 30 SATURDAY SUBMISSION of Soft Copy of the Computerized Books of Accounts and Other Accounting Records Fiscal Year ending August 31, 2023 SUBMISSION of Proof of e-Filed BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) or Manually Fiscal Year ending May 31, 2023 SUBMISSION of Inventory List Fiscal Year ending August 31, 2023 e-SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers eFPS Filers Fiscal Year ending Quarter August 31, 2023 OCTOBER 2023 1 SUNDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers September 16-30, 2023 SUBMISSION of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs Fiscal Year beginning December 1, 2023 5 THURSDAY SUBMISSION of Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) Month of September 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) Month of September 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions) Month of September 2023 8 SUNDAY e-SUBMISSION of Monthely e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number Month of September 2023 SUBMISSION of All Transcript Sheets of Offcial Register Books (ORBs) used by Dealers/Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles Month of September 2023 IECcaA 10 TUESDAY SUBMISSION of 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 Month of September 2023 SUBMISSION of Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Month of September 2023 SUBMISSION of Monthly Report of DST Collected and Remitted by the Government Agency Month of September 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed Month of September 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) eFPS & Non-eFPS Filers Month of September 2023 ScTaEA e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) Month of September 2023 e-FILING & e-PAYMENT/REMITTANCE of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) National Government Agencies (NGAs) Month of September 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number Month of September 2023 FILING & PAYMENT of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) Non-eFPS Filers Month of September 2023 IaHDcT FILING & PAYMENT/REMITTANCE of BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment made to Sellers of Metallic Minerals Month of September 2023 11 WEDNESDAY e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group E Month of September 2023 12 THURSDAY e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group D Month of September 2023 aCHcIE 13 FRIDAY e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group C Month of September 2023 14 SATURDAY e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group B Month of September 2023 15 SUNDAY REGISTRATION of Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records Fiscal Year ending September 30, 2023 e-FILING & e-PAYMENT of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Group A Month of September 2023 FILING & PAYMENT of BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments Fiscal Year ending June 30, 2023 e-FILING & e-PAYMENT of BIR Form No. 1702 RT/EX/MX Fiscal Year ending June 30, 2023 e-PAYMENT of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) eFPS Filers under Groups E, D, C & B Month of September 2023 PAYMENT of 2nd Installment of Income Tax Due for Individual Taxpayers Calendar Year 2022 SUBMISSION of Quarterly List (with Monthly Breakdown) of Contractors of Gov't. Contracts entered into by the Provinces/Cities/Municipalities/Barangays For the Quarter ending September 30, 2023 SUBMISSION List of Medical Practitioners For the Quarter ending September 30, 2023 SUBMISSION of Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs Month of September 2023 SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs Month of September 2023 SUBMISSION of Copy of Quarterly Updates of Assessment Roll (List of Existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer For the Quarter ending September 30, 2023 SUBMISSION of Quarterly Inventory of Machines Sold For the Quarter ending September 30, 2023 FILING & PAYMENT of BIR Form 1707-A (Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) by Corporate Taxpayers Fiscal Year ending June 30, 2023 FILING & PAYMENT of BIR Form 2200-M (Excise Tax Return for Mineral Products) For the Quarter ending September 30, 2023 16 MONDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers October 1-15, 2023 aCcSDT 20 FRIDAY SUBMISSION of Quarterly Information on OCWs or OFWs Remittances Exempt from DST furnished by the Local Banks & Non-Banks Money Transfer Agents For the Quarter ending September 30, 2023 SUBMISSION of Quarterly Report of Printer For the Quarter ending September 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) eFPS & Non-eFPS Filers Month of September 2023 25 WEDNESDAY SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers Non-eFPS Filers For the Quarter ending September 30, 2023 HcaATE SUBMISSION of Sworn Statements of Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products For the Quarter ending September 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2550Q (Quarterly Value-Added Tax Return) eFPS & Non-eFPS Filers For the Quarter ending September 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2551Q (Quarterly Percentage Tax Return) eFPS & Non-eFPS Filers For the Quarter ending September 30, 2023 30 MONDAY SUBMISSION of Soft Copy of the Computerized Books of Accounts and Other Accounting Records Fiscal Year ending September 30, 2023 e-SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers eFPS Filers For the Quarter September 30, 2023 SUBMISSION of Proof of e-Filed BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) or Manually Fiscal Year ending June 30, 2023 SUBMISSION of Inventory List Fiscal Year ending September 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT) Fiscal Quarter ending August 31, 2023 31 TUESDAY e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1601-EQ (Quarterly Remittance Return of Creditable Income Taxes Withheld-Expanded) and Quarterly Alphalist of Payees (QAP) eFPS & Non-eFPS Filers For the Quarter ending September 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1601-FQ (Quarterly Remittance Return of Final Income Taxes Withheld) and Quarterly Alphalist of Payees (QAP) eFPS & Non-eFPS Filers For the Quarter ending September 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Forms 1602Q (Quarterly Remittance Return of Final Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) eFPS & Non-eFPS Filers For the Quarter ending September 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1603Q (Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefirs Paid to Employees Other Than Rank and File) eFPS & Non-eFPS Filers For the Quarter ending September 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1621 (Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent's Deposit Account) eFPS & Non-eFPS Filers For the Quarter ending September 30, 2023 NOVEMBER 2023 1 WEDNESDAY SUBMISSION of Consolidated Return of All Transactions based on Reconciled Data of Stockbrokers October 16-31, 2023 SUBMISSION of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs Fiscal Year beginning January 1, 2024 5 SUNDAY SUBMISSION of Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHFMC) Month of October 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of 2000 (Monthly Documentary Stamp Tax Declaration/Return) Month of October 2023 aIHSEc e-FILING/FILING & e-PAYMENT/PAYMENT of 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions) Month of October 2023 8 WEDNESDAY SUBMISSION of All Transcript Sheets of Official Register Books (ORBs) used by Dealers/Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles Month of October 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number Month of October 2023 10 FRIDAY SUBMISSION of 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 Month of October 2023 SUBMISSION of Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Month of October 2023 SUBMISSION of Monthly Report of DST Collected and Remitted by the Government Agency Month of October 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed Month of October 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 0620 (Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit Account) eFPS & Non-eFPS Filers Month of October 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) eFPS & Non-eFPS Filers Month of October 2023 EHACcT e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1606 Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) Month of October 2023 e-FILING & e-PAYMENT/REMITTANCE of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) National Government Agencies (NGAs) Month of October 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number Month of October 2023 FILING & PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) Non-eFPS Filers Month of October 2023 FILING & PAYMENT/REMITTANCE of BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals Month of October 2023 11 SATURDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group E Month of October 2023 cHITCS 12 SUNDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group D Month of October 2023 13 MONDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group C Month of October 2023 14 TUESDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group B Month of October 2023 15 WEDNESDAY REGISTRATION of Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records Fiscal Year ending October 31, 2023 e-FILING & e-PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group A Month of October 2023 FILING & PAYMENT of BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments Fiscal Year ending July 31, 2023 e-FILING & e-PAYMENT of BIR Form No. 1702 RT/EX/MX Fiscal Year ending July 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1701Q (Quarterly Income Tax Return for Individuals, Estates & Trusts) and Summary Alphalist of Withholding Taxes (SAWT) eFPS & Non-eFPS Filers For the Quarter ending September 30, 2023 e-PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Groups E, D, C & B Month of October 2023 SUBMISSION of Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs and LRAs Month of October 2023 SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs Month of October 2023 FILING & PAYMENT of BIR Form 1707-A (Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) by Corporate Taxpayers Fiscal Year ending July 31, 2023 16 THURSDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers November 1-15, 2023 20 MONDAY e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) eFPS & Non-eFPS Filers Month of October 2023 HETDAa 25 SATURDAY SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers Non-eFPS Filers Fiscal Quarter ending October 31, 2023 EHSTcC SUBMISSION of Sworn Statements of the Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products Fiscal Quarter ending October 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2550Q (Quarterly Value-Added Tax Return) eFPS & Non-eFPS Filers Fiscal Quarter ending October 31, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2551Q (Quarterly Percentage Tax Return) eFPS & Non-eFPS Filers Fiscal Quarter ending October 31, 2023 29 WEDNESDAY e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT) For the Quarter ending September 31, 2023 30 THURSDAY SUBMISSION of Soft Copy of the Computerized Books of Accounts and Other Accounting Records Fiscal Year ending October 31, 2023 cEaCTS SUBMISSION of Proof of e-Filed BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) or Manually Fiscal Year ending July 31, 2023 SUBMISSION of Inventory List Fiscal Year ending October 31, 2023 e-SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers eFPS Filers Fiscal Quarter ending October 31, 2023 DECEMBER 2023 1 FRIDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of the Stockbrokers November 16-30, 2023 SUBMISSION of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs Fiscal Year beginning February 1, 2024 5 TUESDAY SUBMISSION of Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) Month of November 2023 ITcCSA e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) Month of November 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions) Month of November 2023 8 FRIDAY SUBMISSION of All Transcript Sheets of Official Register Books (ORBs) used by Dealers/Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles Month of November 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number Month of November 2023 10 SUNDAY SUBMISSION of 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 Month of November 2023 cECaHA SUBMISSION of Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Month of November 2023 SUBMISSION of Monthly Report of DST Collected and Remitted by the Government Agency Month of November 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed Month of November 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 0620 (Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit Account) eFPS & Non-eFPS Filers Month of November 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) eFPS & Non-eFPS Filers Month of November 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) Month of November 2023 e-FILING & e-PAYMENT/REMITTANCE of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) National Government Agencies (NGAs) Month of November 2023 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number Month of November 2023 FILING & PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) Non-eFPS Filers Month of November 2023 FILING & PAYMENT/REMITTANCE of BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals Month of November 2023 11 MONDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group E Month of November 2023 12 TUESDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group D Month of November 2023 TcCSIa 13 WEDNESDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E and 0619-F eFPS Filers under Group C Month of November 2023 14 THURSDAY e-FILING of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group B Month of November 2023 15 FRIDAY REGISTRATION of Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records Fiscal Year ending November 30, 2023 e-FILING & e-PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Group A Month of November 2023 aESHDA FILING & PAYMENT of BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments Fiscal Year ending August 31, 2023 e-FILING & e-PAYMENT of BIR Form No. 1702 RT/EX/MX Fiscal Year ending August 31, 2023 e-PAYMENT of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) eFPS Filers under Groups E, D, C & B Month of November 2023 SUBMISSION of Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs and LRAs Month of November 2023 DTAHSI SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs Month of November 2023 FILING & PAYMENT of BIR Form 1707-A (Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) by Corporate Taxpayers Fiscal Year ending August 31, 2023 16 SATURDAY SUBMISSION of Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers December 1-15, 2023 20 WEDNESDAY e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) eFPS & Non-eFPS Filers Month of November 2023 25 MONDAY SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers Non-eFPS Filers Fiscal Quarter ending November 30, 2023 SUBMISSION of Sworn Statement of the Manufacturer's or Importer's Volume of Sales of each particular Brand of Alcohol, Tobacco Products and Sweetened Beverage Products Fiscal Quarter ending November 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2550Q (Quarterly Value-Added Tax Return) eFPS & Non-eFPS Filers Fiscal Quarter ending November 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2551Q (Quarterly Percentage Tax Return) eFPS & Non-eFPS Filers Fiscal Quarter ending November 30, 2023 CAHTIS 30 SATURDAY SUBMISSION of Soft Copy of the Computerized Books of Accounts and Other Accounting Records Fiscal Year ending November 30, 2023 SUBMISSION of Proof of e-Filed BIR Form 1702 RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) or Manually Fiscal Year ending August 31, 2023 SUBMISSION of Inventory List Fiscal Year ending November 30, 2023 e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT) Fiscal Quarter ending October 31, 2023 e-SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers eFPS Filers Fiscal Quarter ending November 30, 2023 IHcSCA 31 SUNDAY SUBMISSION of Manufacturers'/Assemblers'/Importers' Sworn Statement of each Particular Brand/Model of Automobile, Alcohol Products, Tobacco Products and Sweetened Beverages 2nd Semester of 2023