TAX CALENDAR

February 2024
1 Thursday
SUBMISSION  
Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers January 16–31, 2024
Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs Fiscal Year beginning April 1, 2024
5 Monday
SUBMISSION  
Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) Month of January 2024
e-FILING/FILING & e-PAYMENT/PAYMENT  
BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) Month of January 2024
BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One-Time Transactions) Month of January 2024
   
8 Thursday
 
SUBMISSION  
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 2024
e-SUBMISSION  
Monthly 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 January 2024
       
10 Saturday
SUBMISSION  
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 2024
Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Month of January 2024
Monthly Report on DST Collected and Remitted by the Government Agency Month of January 2024
e-SUBMISSION  
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 January 2024
FILING & PAYMENT/REMITTANCE  
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 2024
FILING & PAYMENT  
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – Non-eFPS Filers Month of January 2024
e-FILING/FILING & e-PAYMENT/PAYMENT  
BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed Month of January 2024  
BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) – eFPS & Non-eFPS Filers Month of January 2024
BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) Month of January 2024  
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 2024
e-FILING & e-PAYMENT/REMITTANCE  
BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (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 2024
       
11 Sunday
e-FILING  
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers under Group E Month of January 2024
       
12 Monday
e-FILING  
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers under Group D Month of January 2024
       
13 Tuesday
e-FILING  
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F  (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers under Group C Month of January 2024
       
14 Wednesday
e-FILING  
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld)  – eFPS Filers under Group B Month of January 2024
       
15 Thursday
REGISTRATION (Manual or Online thru ORUS)  
Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records Fiscal Year ending January 31, 2024
SUBMISSION  
Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs and LRAs Month of January 2024  
Summary List of Blank OCTs/TCTs/CCTs issued to all RDs Month of January 2024    
FILING & PAYMENT  
BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments
Fiscal Year ending October 31, 2023
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, 2023  
e-FILING & e-PAYMENT  
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) – eFPS Filers under Group A Month of January 2024      
BIR Form 1702-RT/EX/MX Fiscal Year ending October 31, 2023
e-PAYMENT  
BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) and/or 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and/or 0619-F (Monthly Remittance Form of Final Income Taxes Withheld)  – eFPS Filers under Group E, D ,C & B Month of January 2024        
16 Friday
SUBMISSION  
Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers February 1-15, 2024
       
20 Tuesday
e-FILING/FILING & e-PAYMENT/PAYMENT  
BIR Form 1600-WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) – eFPS & Non-eFPS Filers Month of January 2024
       
25 Sunday
SUBMISSION  
Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – Non-eFPS Filers Fiscal Quarter ending January 31, 2024
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 January 31, 2024
e-FILING/FILING & e-PAYMENT/PAYMENT  
BIR Form 2550Q (Quarterly Value-Added Tax Return) – eFPS & Non-eFPS Filers Fiscal Quarter ending January 31, 2024
BIR Form 2551Q (Quarterly Percentage Tax Return) Fiscal Quarter ending January 31, 2024
       
28 Wednesday
SUBMISSION  
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 2023
   
29 Thursday    
e-FILING/FILING & e-PAYMENT/PAYMENT  
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, 2023
January 2024
1 Monday
SUBMISSION  
Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers December 16–31, 2023
Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs Fiscal Year beginning March 1, 2024
       
5 Friday
SUBMISSION  
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  
BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) Month of December 2023
BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One-Time Transactions) Month of December 2023
   
8 Monday  
SUBMISSION  
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 2023
e-SUBMISSION  
Monthly 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 December 2023
   
10 Wednesday
SUBMISSION  
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 2023
Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill Month of December 2023
Monthly Report on DST Collected and Remitted by the Government Agency Month of December 2023
e-SUBMISSION  
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 December 2023
FILING & PAYMENT/REMITTANCE  
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 2023
e-FILING/FILING & e-PAYMENT/PAYMENT  
BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed Month of December 2023  
BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) – eFPS & Non-eFPS Filers Month of December 2023  
BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) Month of December 2023  
e-FILING & e-PAYMENT/REMITTANCE  
BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) – National Government Agencies (NGAs) Month of December 2023
       
11 Thursday
e-FILING  
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group E Month of December 2023
       
12 Friday
e-FILING  
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group D Month of December 2023
       
13 Saturday
e-FILING  
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group C Month of December 2023
       
14 Sunday
e-FILING  
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group B Month of December 2023
       
15 Monday
REGISTRATION (Manual or Online thru ORUS)  
Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records Calendar Year ending December 31, 2023
SUBMISSION  
Notarized Income Payee’s Sworn Declaration of Gross Receipts/Sales with required attachments of Individuals to the Payor or Withholding Agent Calendar Year 2024
List of Medical Practitioners For the Quarter ending December 31, 2023
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, 2023
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, 2023  
Quarterly Inventory of Machines Sold For the Quarter ending December 31, 2023    
Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs Month of December 2023  
Summary List of Blank OCTs/TCTs/CCTs issued to all RDs Month of December 2023    
FILING & PAYMENT  
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – Non-eFPS Filers Month of December 2023      
BIR Form 2200-M (Excise Tax Return for Mineral Products) For the Quarter ending December 31, 2023      
BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments Fiscal Year ending September 30, 2023
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 September 30, 2023  
e-FILING  
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group A Month of December 2023
e-FILING & e-PAYMENT/REMITTANCE      
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – National Government Agencies (NGAs) Month of December 2023  
e-FILING & e-PAYMENT  
BIR Form 1702 – RT/EX/MX Fiscal Year ending September 30, 2023    
       
16 Tuesday
SUBMISSION  
Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers January 1-15, 2024
       
20 Saturday
SUBMISSION  
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, 2023
Quarterly Report of Printer For the Quarter ending December 31, 2023
e-FILING/FILING & e-PAYMENT/PAYMENT  
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 2023
e-PAYMENT  
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group E, D, C, B & A Month of December 2023
       
25 Thursday
SUBMISSION  
Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – Non-eFPS Filers For the Quarter ending December 31, 2023
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 December 31, 2023
e-FILING/FILING & e-PAYMENT/PAYMENT  
BIR Form 2550Q (Quarterly Value-Added Tax Return) – eFPS & Non-eFPS Filers For the Quarter ending December 31, 2023
BIR Form 2551Q (Quarterly Percentage Tax Return) – eFPS & Non-eFPS Filers For the Quarter ending December 31, 2023
       
29 Monday
e-FILING/FILING & e-PAYMENT/PAYMENT  
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, 2023
       
30 Tuesday
SUBMISSION
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, 2023
Soft Copy of the Computerized Books of Accounts and Other Accounting Records Calendar Year ending December 31, 2023
Soft Copies of Inventory List and Schedules stored and saved in DVD-R/USB properly labeled together with a Notarized Sworn Declaration Calendar Year ending December 31, 2023
e-SUBMISSION  
Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – eFPS Filers For the Quarter ending December 31, 2023
ONLINE REGISTRATION (thru ORUS)      
Computerized Books of Accounts and Other Accounting Records Calendar Year ending December 31, 2023
       
31 Wednesday
DISTRIBUTION  
BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld – For Compensation Payment With or Without Tax Withheld) to the Employees Calendar Year 2023
SUBMISSION  
Sworn Declaration of Motels & Other Similar Establishments Taxable Year 2023
Sworn Statement by Senior Citizens whose Annual Income does not exceed the poverty level as determined by NEDA thru the NSCB Taxable Year 2023
Annual Information by all Accredited Tax Agents/Practitioners to be submitted to RNAB/RRAB Taxable Year 2023
Annual Alphabetical List of Professionals/Persons who were issued Professional/Occupational Tax Receipt (PTR/OTR) by LGUs Calendar Year ending December 31, 2023
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 2024 for Exemptions issued in 2023
Notarized Income Payor/Withholding Agent’s Sworn Declaration with List of Payees Not  Subjected To Withholding Tax Calendar Year 2024
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 2023
Sworn Statement by every Lessee/Concessionaire/Owner/Operator of Mines or Quarry/Processor of Minerals/Producers or Manufacturers of Mineral Products 2nd Semester of 2023  
e-FILING  
BIR Form 1604-C (Annual Information Return of Income Taxes Withheld on Compensation) and/or BIR Form 1604-F (Annual Information Return of Income Payments Subjected to Final Withholding Taxes) and Related Alphalist Calendar Year 2023
e-FILING/FILING & e-PAYMENT/PAYMENT   
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, 2023
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 December 31, 2023
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, 2023
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, 2023
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, 2023  
e-PAYMENT/PAYMENT   
Annual Registration Fee for Every Head Office and/or Branch of any Business Establishment Taxable Year 2024