TAX CALENDAR
April 2024
| 1 Monday | |||
| SUBMISSION | |||
| Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers | March 16 – 31, 2024 | ||
| Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs | Fiscal Year beginning June 1, 2024 | ||
| 5 Friday | |||
| SUBMISSION | |||
| Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) | Month of March 2024 | ||
| e-FILING/FILING & e-PAYMENT/PAYMENT | |||
| BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) | Month of March 2024 | ||
| BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One-Time Transactions) | Month of March 2024 | ||
| 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 March 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 March 2024 | ||
| 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 March 2024 | ||
| Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill | Month of March 2024 | ||
| Monthly Report on DST Collected and Remitted by the Government Agency | Month of March 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 March 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 March 2024 | ||
| FILING & PAYMENT | |||
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – Non-eFPS Filers | Month of March 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 March 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 March 2024 | ||
| BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) | Month of March 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 March 2024 | ||
| 11 Thursday |
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| e-FILING | |||
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group E | Month of March 2024 | ||
| 12 Friday | |||
| e-FILING | |||
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group D | Month of March 2024 | ||
| 13 Saturday | |||
| e-FILING | |||
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group C | Month of March 2024 | ||
| 14 Sunday | |||
| e-FILING | |||
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group B | Month of March 2024 | ||
| 15 Monday | |||
| REGISTRATION (Manual or Online thru ORUS) | |||
| Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records | Fiscal Year ending March 31, 2024 | ||
| SUBMISSION | |||
| Updated Master List of newly registered taxpayers & taxpayers whose business permits were renewed from LGUs thru its Local Treasurer | Calendar Year ending December 31, 2023 and 2024 Renewals | ||
| Master List of Retired Businesses from LGU thru its Local Treasurer | Calendar Year ending December 31, 2023 | ||
| List of Medical Practitioners | For the Quarter ending March 31, 2024 | ||
| 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, 2024 | ||
| 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, 2024 | ||
| Quarterly Inventory of Machines Sold | For the Quarter ending March 31, 2024 | ||
| Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs | Month of March 2024 | ||
| Summary List of Blank OCTs/TCTs/CCTs issued to all RDs | Month of March 2024 | ||
| FILING & PAYMENT | |||
| BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments | Calendar Year ending December 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 Individual & Corporate Taxpayers | Calendar Year ending December 31, 2023 | ||
| BIR Form 2200-M (Excise Tax Return for Mineral Products) | For the Quarter ending March 31, 2024 | ||
| e-FILING/FILING & e-PAYMENT/PAYMENT | |||
| BIR Forms 1700, 1701 & 1701A and Attachments | Calendar Year ending December 31, 2023 | ||
| e-FILING & e-PAYMENT | |||
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group A | Month of March 2024 | ||
| BIR Form 1702 – RT/EX/MX | Calendar Year ending December 31, 2023 | ||
| e-PAYMENT | |||
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group E, D,C & B | Month of March 2024 | ||
| 16 Tuesday | |||
| SUBMISSION | |||
| Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers | April 1-15, 2024 | ||
| 20 Saturday | |||
| SUBMISSION | |||
| 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, 2024 | ||
| Quarterly Report of Printer | For the Quarter ending March 31, 2024 | ||
| 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 March 2024 | ||
| 25 Thursday | |||
| SUBMISSION | |||
| Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – Non-eFPS Filers | For the Quarter ending March 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 | For the Quarter ending March 31, 2024 | ||
| e-FILING/FILING & e-PAYMENT/PAYMENT | |||
| BIR Form 2550Q (Quarterly Value-Added Tax Return) – eFPS & Non-eFPS Filers | For the Quarter ending March 31, 2024 | ||
| BIR Form 2551Q (Quarterly Percentage Tax Return) | For the Quarter ending March 31, 2024 | ||
| 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 February 29, 2024 | ||
| 30 Tuesday | |||
| SUBMISSION | |||
| Other Attachments to e-Filed BIR Forms 1700, 1701 and 1701A | Calendar Year 2023 | ||
| Proof of eFiled 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 | Calendar Year 2023 | ||
| Soft Copy of the Computerized Books of Accounts and Other Accounting Records | Fiscal Year ending March 31, 2024 | ||
| Soft copies of Inventory List and Schedules stored and saved in DVD-R/USB properly labeled together with Notarized Sworn Declaration | Fiscal Year ending March 31, 2024 | ||
| e-SUBMISSION | |||
| Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – eFPS Filers | For the Quarter ending March 31, 2024 | ||
| 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 March 31, 2024 | ||
| 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, 2024 | ||
| 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, 2024 | ||
| 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, 2024 | ||
| 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, 2024 | ||
| ONLINE REGISTRATION (thru ORUS) | |||
| Computerized Books of Accounts and Other Accounting Records | Fiscal Year ending March 31, 2024 | ||
March 2024
| 1 Friday | |
| SUBMISSION | |
| Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers |
February 16 – 29, 2024
|
| Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs |
Fiscal Year beginning May 1, 2024
|
| Annual Alphabetical List of Taxpayers (Individual/Corporations) who were issued Provincial/city/Municipal/Barangay Permits to engage in business |
Calendar Year ending December 31, 2023
|
| Soft Copy of the Computerized Books of Accounts and Other Accounting Records | Fiscal Year ending January 31, 2024 |
| Soft copies of the Inventory List and Schedules stored and saved in DVD-R/USB properly labeled together with Notarized Sworn Declaration | Fiscal Year ending January 31, 2024 |
| Proof of eFiled 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 October 31, 2023 |
| e-SUBMISSION | |
| Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – eFPS Filers | Fiscal Quarter ending January 31, 2024 |
| e-FILING | |
| BIR Form 1604-E (Annual Information Return of Creditable Income Taxes Withheld-Expanded/Income Payments Exempt from Withholding Tax) and Related Alphalist |
Calendar Year ending December 31, 2023
|
| ONLINE REGISTRATION (thru ORUS) | |
| Computerized Books of Accounts and Other Accounting Records | Fiscal Year ending January 31, 2024 |
|
5 Tuesday
|
|
| SUBMISSION | |
| Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) |
Month of February 2024
|
| e-FILING/FILING & e-PAYMENT/PAYMENT | |
| BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) |
Month of February 2024
|
| BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One-Time Transactions) | Month of February 2024 |
|
8 Friday
|
|
| 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 February 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 February 2024
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10 Sunday
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|
| 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 February 2024
|
| Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill |
Month of February 2024
|
| Monthly Report on DST Collected and Remitted by the Government Agency |
Month of February 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 February 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 February 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 February 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 February 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 February 2024
|
| BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) |
Month of February 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 February 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 February 2024
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11 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 E |
Month of February 2024
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12 Tuesday
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| e-FILING | |
| BIR Form 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 February 2024
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13 Wednesday
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| e-FILING | |
| BIR Form 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 February 2024
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14 Thursday
|
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| e-FILING | |
| BIR Form 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 February 2024
|
|
15 Friday
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| REGISTRATION (Manual or Online thru ORUS) | |
| Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records | Fiscal Year ending February 29, 2024 |
| SUBMISSION | |
| Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs |
Month of February 2024
|
| Summary List of Blank OCTs/TCTs/CCTs issued to all RDs |
Month of February 2024
|
| FILING & PAYMENT | |
| BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments | Fiscal Year ending November 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 November 30, 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 February 2024
|
| BIR Form 1702 – RT/EX/MX |
Fiscal Year ending November 30, 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 February 2024
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16 Saturday
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| SUBMISSION | |
| Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers |
March 1-15, 2024
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|
| 20 Wednesday |
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| 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 February 2024
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25 Monday
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| SUBMISSION | |
| Quarterly Summary Lists of Sales/Purchases/Importations by a VAT Registered Taxpayers – Non-eFPS Filers |
Fiscal Quarter ending February 29, 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 February 29, 2024
|
| e-FILING/FILING & e-PAYMENT/PAYMENT | |
| BIR Form 2550Q (Quarterly Value-Added Tax Return) – eFPS & Non-eFPS Filers | Fiscal Quarter ending February 29, 2024 |
| BIR Form 2551Q (Quarterly Percentage Tax Return) | Fiscal Quarter ending February 29, 2024 |
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| 30 Saturday |
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| SUBMISSION | |
| Proof of eFiled 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, 2023 |
| Soft Copy of the Computerized Books of Accounts and Other Accounting Records |
Fiscal Year ending February 29, 2024
|
| Soft Copies of Inventory List and Schedules stored and saved in DVD-R/USB properly labeled together with Notarized Sworn Declaration | Fiscal Year ending February 29, 2024 |
| e-SUBMISSION | |
| Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – eFPS Filers |
Fiscal Quarter ending February 29, 2024
|
| ONLINE REGISTRATION (thru ORUS) |
|
| Computerized Books of Accounts and Other Accounting Records | Fiscal Year ending February 29, 2024 |
| 31 Sunday | |
| 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 January 31, 2024 |
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 |
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| 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 | ||