TAX CALENDAR
December 2024
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SUBMISSION
Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC). Month of November 2024
e-FILING/FILING & e-PAYMENT/PAYMENT
BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return). Month of November 2024
BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions). Month of November 2024
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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 November 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 November 2024
-
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 November 2024
Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill. Month of November 2024
Monthly Report of DST Collected and Remitted by the Government Agency. Month of November 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 November 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 November 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 November 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 November 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 November 2024
BIR Form 1606 – (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt). Month of November 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 November 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 November 2024
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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 November 2024
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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 November 2024
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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 November 2024
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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 November 2024
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REGISTRATION (Manual or Online thru ORUS)
Permanently Bound Loose-Leaf Books of Accounts/Invoices and Other Accounting Records. Fiscal Year ending November 30, 2024
SUBMISSION
Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs. Month of November 2024
Summary List of Blank OCTs/TCTs/CCTs issued to all RDs. Month of November 2024
FILING & PAYMENT
BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments. Fiscal Year ending August 31, 2024
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, 2024
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 November 2024
BIR Form 1702 – RT/EX/MX. Fiscal Year ending August 31, 2024
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 November 2024
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SUBMISSION
Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers. December 1-15, 2024
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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 November 2024
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SUBMISSION
Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – Non-eFPS Filers. Fiscal Quarter ending November 30, 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 November 30, 2024
e-FILING/FILING & e-PAYMENT/PAYMENT
BIR Form 2550Q (Quarterly Value-Added Tax Return) – eFPS & Non-eFPS Filers. Fiscal Quarter ending November 30, 2024
BIR Form 2551Q (Quarterly Percentage Tax Return) – eFPS & Non-eFPS Filers. Fiscal Quarter ending November 30, 2024
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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 August 31, 2024
Soft Copy of the Computerized Books of Accounts and Other Accounting Records. Fiscal Year ending November 30, 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 November 30, 2024
e-SUBMISSION
Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers- eFPS Filers. Fiscal Quarter ending November 30, 2024
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 October 31, 2024
ONLINE REGISTRATION (Thru ORUS)
Computerized Books of Accounts and Other Accounting Records. Fiscal Year ending November 30, 2024
-
SUBMISSION
Manufacturers’/Assemblers’/Importers’ Sworn Statement of each Particular Brand/Model of Automobile, Alcohol Products, Tobacco Products and Sweetened Beverages. 2nd Semester of 2024
November 2024
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SUBMISSION
Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC). Month of October 2024
e-FILING/FILING & e-PAYMENT/PAYMENT
BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return). Month of October 2024
BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions). Month of October 2024
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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 October 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 October 2024
-
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 October 2024
Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill. Month of October 2024
Monthly Report of DST Collected and Remitted by the Government Agency. Month of October 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 October 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 October 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 October 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 October 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 October 2024
BIR Form 1606 – (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt). Month of October 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 October 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 October 2024
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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 October 2024
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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 October 2024
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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 October 2024
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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 October 2024
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REGISTRATION (Manual or Online thru ORUS)
Permanently Bound Loose-Leaf Books of Accounts/Invoices and Other Accounting Records. Fiscal Year ending October 31, 2024
SUBMISSION
Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs. Month of October 2024
Summary List of Blank OCTs/TCTs/CCTs issued to all RDs. Month of October 2024
FILING & PAYMENT
BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments. Fiscal Year ending July 31, 2024
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, 2024
e-FILING/FILING & e-PAYMENT/PAYMENT
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, 2024
e-FILING & e-PAYMENT
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 A. Month of October 2024
BIR Form 1702 – RT/EX/MX. Fiscal Year ending July 31, 2024
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 October 2024
-
SUBMISSION
Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers. November 1-15, 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 October 2024
-
SUBMISSION
Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – Non-eFPS Filers. Fiscal Quarter ending October 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 October 31, 2024
e-FILING/FILING & e-PAYMENT/PAYMENT
BIR Form 2550Q (Quarterly Value-Added Tax Return) – eFPS & Non-eFPS Filers. Fiscal Quarter ending October 31, 2024
BIR Form 2551Q (Quarterly Percentage Tax Return) – eFPS & Non-eFPS Filers. Fiscal Quarter ending October 31, 2024
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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 September 30, 2024
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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 July 31, 2024
Soft Copy of the Computerized Books of Accounts and Other Accounting Records. Fiscal Year ending October 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 October 31, 2024
e-SUBMISSION
Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – eFPS Filers. Fiscal Quarter ending October 31, 2024
ONLINE REGISTRATION (Thru ORUS)
Computerized Books of Accounts and Other Accounting Records. Fiscal Year ending September 30, 2024
-
SUBMISSION
Consolidated Return of All Transactions based on Reconciled Data of Stockbrokers. October 16-31, 2024
Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs. Calendar Year beginning January 1, 2025
October 2024
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SUBMISSION
Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers. September 16-30, 2024
Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs. Fiscal Year beginning December 1, 2024
Oct 5, 2024 Saturday
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SUBMISSION
Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC). Month of September 2024
e-FILING/FILING & e-PAYMENT/PAYMENT
BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return). Month of September 2024
BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions). Month of September 2024
-
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 September 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 September 2024
-
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 September 2024
Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill. Month of September 2024
Monthly Report on DST Collected and Remitted by the Government Agency. Month of September 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 September 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 September 2024
FILING & PAYMENT
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – Non-eFPS Filers. Month of September 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 September 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 September 2024
BIR Form 1606 – (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt). Month of September 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 September 2024
-
e-FILING
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group E. Month of September 2024
-
e-FILING
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group D. Month of September 2024
-
e-FILING
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group C. Month of September 2024
-
e-FILING
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group B. Month of September 2024
-
REGISTRATION (Manual or Online thru ORUS)
Permanently Bound Loose-Leaf Books of Accounts/Invoices and Other Accounting Records. Fiscal Year ending September 30, 2024
SUBMISSION
List of Medical Practitioners. For the Quarter ending September 30, 2024
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, 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 September 30, 2024
Quarterly Inventory of Machines Sold. For the Quarter ending September 30, 2024
Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs. Month of September 2024
Summary List of Blank OCTs/TCTs/CCTs issued to all RDs. Month of September 2024
FILING & PAYMENT
BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments. Fiscal Year ending June 30, 2024
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, 2024
BIR Form 2200-M (Excise Tax Return for Mineral Products). For the Quarter ending September 30, 2024
e-FILING & e-PAYMENT
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group A. Month of September 2024
BIR Form 1702 – RT/EX/MX. Fiscal Year ending June 30, 2024
PAYMENT
2nd Installment of Income Tax Due for Individual Taxpayers. Calendar Year 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 September 2024
-
SUBMISSION
Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers. October 1-15, 2024
-
SUBMISSION
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, 2024
Quarterly Report of Printer. For the Quarter ending September 30, 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 September 2024
-
SUBMISSION
Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – Non-eFPS Filers. For the Quarter ending September 30, 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 September 30, 2024
e-FILING/FILING & e-PAYMENT/PAYMENT
BIR Form 2550Q (Quarterly Value-Added Tax Return) – eFPS & Non-eFPS Filers. For the Quarter ending September 30, 2024
BIR Form 2551Q (Quarterly Percentage Tax Return) – eFPS & Non-eFPS Filers. For the Quarter ending September 30, 2024
-
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 June 30, 2024
Soft Copy of the Computerized Books of Accounts and Other Accounting Records. Fiscal Year ending September 30, 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 September 30, 2024
e-SUBMISSION
Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – eFPS Filers. For the Quarter ending September 30, 2024
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 August 31, 2024
ONLINE REGISTRATION (Thru ORUS)
Computerized Books of Accounts and Other Accounting Records. Fiscal Year ending September 30, 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 September 30, 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 September 30, 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 September 30, 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 September 30, 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 September 30, 2024
September 2024
-
SUBMISSION
Consolidated Return of All Transactions based on Reconciled Data of Stockbrokers. August 16-31, 2024
Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs. Fiscal Year beginning November 1, 2024
-
SUBMISSION
Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC). Month of August 2024
e-FILING/FILING & e-PAYMENT/PAYMENT
BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return). Month of August 2024
BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One-Time Transactions). Month of August 2024
-
SUBMISSION
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 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 August 2024
-
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 August 2024
Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill. Month of August 2024
Monthly Report of DST Collected and Remitted by the Government Agency. Month of August 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 August 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 August 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 August 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 August 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 August 2024
BIR Form 1606 – (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt). Month of August 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 August 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 August 2024
-
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 August 2024
-
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 August 2024
-
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 August 2024
-
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 August 2024
-
REGISTRATION (Manual or Online thru ORUS)
Permanently Bound Loose-Leaf Books of Accounts/Invoices and Other Accounting Records. Fiscal Year ending August 31, 2024
SUBMISSION
Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs. Month of August 2024
Summary List of Blank OCTs/TCTs/CCTs issued to all RDs. Month of August 2024
FILING & PAYMENT
BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments. Fiscal Year ending May 31, 2024
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, 2024
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 August 2024
BIR Form 1702 – RT/EX/MX. Fiscal Year ending May 31, 2024
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 August 2024
-
SUBMISSION
Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers. September 1-15, 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 August 2024
-
SUBMISSION
Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayer – Non-eFPS Filers. Fiscal Quarter ending August 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 August 31, 2024
e-FILING/FILING & e-PAYMENT/PAYMENT
BIR Form 2550Q (Quarterly Value-Added Tax Return) – eFPS & Non-eFPS Filers. Fiscal Quarter ending August 31, 2024
BIR Form 2551Q (Quarterly Percentage Tax Return) – eFPS & Non-eFPS Filers. Fiscal Quarter ending August 31, 2024
-
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 July 31, 2024
-
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 May 31, 2024
Soft Copy of the Computerized Books of Accounts and Other Accounting Records. Fiscal Year ending August 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 August 31, 2024
e-SUBMISSION
Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – eFPS Filers. Fiscal Quarter ending August 31, 2024
ONLINE REGISTRATION (thru ORUS)
Computerized Books of Accounts and Other Accounting Records. Fiscal Year ending August 31, 2024
August 2024
-
SUBMISSION
Consolidated Return of All Transactions based on Reconciled Data of Stockbrokers. July 16-31, 2024
Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs. Fiscal Year beginning October 1, 2024
-
SUBMISSION
Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC). Month of July 2024
e-FILING/FILING & e-PAYMENT/PAYMENT
BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return). Month of July 2024
BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions). Month of July 2024
-
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 July 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 July 2024
-
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 July 2024
Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill. Month of July 2024
Monthly Report of DST Collected and Remitted by the Government Agency. Month of July 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 July 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 July 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 July 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 July 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 July 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 July 2024
BIR Form 1606 – (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt). Month of July 2024
e-FILING & e-PAYMENT/REMITTANCE
BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or BIR Form 1600-PT (Other Percentage Taxes Withheld) and 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – National Government Agencies (NGAs). Month of July 2024
-
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 July 2024
-
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 July 2024
-
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 July 2024
-
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 July 2024
-
REGISTRATION (Manual or Online Thru ORUS)
Permanently Bound Loose-Leaf Books of Accounts/Invoices and Other Accounting Records. Fiscal Year ending July 31, 2024
SUBMISSION
Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs. Month of July 2024
Summary List of Blank OCTs/TCTs/CCTs issued to all RDs. Month of July 2024
FILING & PAYMENT
BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments. Fiscal Year ending April 30, 2024
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, 2024
e-FILING/FILING & e-PAYMENT/PAYMENT
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, 2024
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 July 2024
BIR Form 1702 – RT/EX/MX. Fiscal Year ending April 30, 2024
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 July 2024
-
SUBMISSION
Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers. August 1-15, 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 July 2024
-
SUBMISSION
Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – Non-eFPS Filers. Fiscal Quarter ending July 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 July 31, 2024
e-FILING/FILING & e-PAYMENT/PAYMENT
BIR Form 2550Q (Quarterly Value-Added Tax Return) – eFPS & Non-eFPS Filers. Fiscal Quarter ending July 31, 2024
BIR Form 2551Q (Quarterly Percentage Tax Return). Fiscal Quarter ending July 31, 2024
-
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 June 30, 2024
-
ONLINE REGISTRATION (thru ORUS)
Computerized Books of Accounts and Other Accounting Records. Fiscal Year ending July 31, 2024
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 April 30, 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 July 31, 2024
e-SUBMISSION
Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – eFPS Filers. Fiscal Quarter ending July 31, 2024
July 2024
|
1 Monday
|
|||
|
SUBMISSION
|
|||
| Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers |
June 16-30, 2024
|
||
| Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs |
Fiscal Year beginning September 1, 2024
|
||
|
|
|
|
|
|
5 Friday
|
|||
|
SUBMISSION
|
|||
| Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) |
Month of June 2024
|
||
|
e-FILING/FILING & e-PAYMENT/PAYMENT
|
|||
| BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) |
Month of June 2024
|
||
| BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One-Time Transactions) |
Month of June 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 June 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 June 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 June 2024
|
||
| Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill |
Month of June 2024
|
||
| Monthly Report on DST Collected and Remitted by the Government Agency |
Month of June 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 June 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 June 2024
|
||
| FILING & PAYMENT |
|
||
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – Non-eFPS Filers |
Month of June 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 June 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 June 2024
|
||
| BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) |
Month of June 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 June 2024 | ||
|
|
|
|
|
|
11 Thursday
|
|||
|
e-FILING
|
|||
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group E |
Month of June 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 June 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 June 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 June 2024
|
||
|
|
|
|
|
|
15 Monday
|
|||
| REGISTRATION (Manual or Online thru ORUS) | |||
| Permanently Bound Loose-Leaf Books of Accounts/Invoices and Other Accounting Records | Fiscal Year ending June 30, 2024 | ||
| SUBMISSION | |||
| List of Medical Practitioners | For the Quarter ending June 30, 2024 | ||
| 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, 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 June 30, 2024 | ||
| Quarterly Inventory of Machines Sold | For the Quarter ending June 30, 2024 | ||
| Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs | Month of June 2024 | ||
| Summary List of Blank OCTs/TCTs/CCTs issued to all RDs | Month of June 2024 | ||
| FILING & PAYMENT | |||
| BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments | Fiscal Year ending March 31, 2024 | ||
| 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, 2024 | ||
| BIR Form 2200-M (Excise Tax Return for Mineral Products) | For the Quarter ending June 30, 2024 | ||
| e-FILING & e-PAYMENT | |||
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group A |
Month of June 2024
|
||
| BIR Form 1702 – RT/EX/MX | Fiscal Year ending March 31, 2024 | ||
| 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 June 2024
|
||
|
|
|
|
|
|
16 Tuesday
|
|||
|
SUBMISSION
|
|||
| Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers |
July 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 June 30, 2024
|
||
| Quarterly Report of Printer |
For the Quarter ending June 30, 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 June 2024
|
||
|
|
|
|
|
|
25 Thursday
|
|||
|
SUBMISSION
|
|||
| Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – Non-eFPS Filers |
For the Quarter ending June 30, 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 June 30, 2024
|
||
|
e-FILING/FILING & e-PAYMENT/PAYMENT
|
|||
| BIR Form 2550Q (Quarterly Value-Added Tax Return) – eFPS & Non-eFPS Filers |
For the Quarter ending June 30, 2024
|
||
| BIR Form 2551Q (Quarterly Percentage Tax Return) | For the Quarter ending June 30, 2024 | ||
|
|
|
|
|
|
30 Tuesday
|
|||
| 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 March 31, 2024 | ||
| Soft Copy of the Computerized Books of Accounts and Other Accounting Records | Fiscal Year ending June 30, 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 June 30, 2024 | ||
|
e-SUBMISSION
|
|
||
| Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – eFPS Filers |
For the Quarter ending June 30, 2024
|
||
|
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 May 31, 2024
|
||
| ONLINE REGISTRATION (thru ORUS) | |||
| Computerized Books of Accounts and Other Accounting Records | Fiscal Year ending June 30, 2024 | ||
|
|
|
|
|
|
31 Wednesday
|
|||
| SUBMISSION | |||
| 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 2024 | ||
| Sworn Statement by every Lessee/Concessionaire/Owner or Operator of Mines & Quarry/Processor of Minerals/Producer or Manufacturer of Mineral Products |
1st Semester of 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 June 30, 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 June 30, 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 June 30, 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 June 30, 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 June 30, 2024 | ||
June 2024
|
1 Saturday
|
|||
|
SUBMISSION
|
|||
| Consolidated Returns of All Transactions based on the Reconciled Data of the Stockbrokers |
May 16–31, 2024
|
||
| Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs |
Fiscal Year beginning August 1, 2024
|
||
|
5 Wednesday
|
|||
|
SUBMISSION
|
|||
| Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) |
Month of May 2024
|
||
|
e-FILING/FILING & e-PAYMENT/PAYMENT
|
|||
| BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) |
Month of May 2024
|
||
| BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One-Time Transactions) |
Month of May 2024
|
||
|
8 Saturday
|
|||
|
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 May 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 May 2024
|
||
|
10 Monday
|
|||
|
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 May 2024
|
||
| Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill |
Month of May 2024
|
||
| Monthly Report on DST Collected and Remitted by the Government Agency |
Month of May 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 May 2024 | ||
|
FILING & PAYMENT/REMITTANCE
|
|||
| BIR Form 2200M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals | Month of May 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 May 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 May 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 May 2024 |
||
| BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) | Month of May 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 May 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 May 2024 | ||
|
|
|
|
|
|
11 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 E | Month of May 2024 | ||
|
12 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 D | Month of May 2024 | ||
|
|
|
|
|
|
13 Thursday
|
|||
| 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 May 2024 | ||
|
|
|
|
|
|
14 Friday
|
|||
|
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 May 2024
|
||
|
|
|
|
|
|
15 Saturday
|
|||
|
REGISTRATION (Manual or Online thru ORUS)
|
|||
| Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records | Fiscal Year ending May 31, 2024 | ||
| SUBMISSION | |||
| Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs | Month of May 2024 | ||
| Summary List of Blank OCTs/TCTs/CCTs issued to all RDs | Month of May 2024 | ||
|
FILING & PAYMENT
|
|||
| BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments | Fiscal Year ending February 29, 2024 | ||
| 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 29, 2024 | ||
|
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 May 2024 | ||
| BIR Form 1702 – RT/EX/MX | Fiscal Year ending February 29, 2024 | ||
| 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 May 2024 | ||
|
|
|
|
|
|
16 Sunday
|
|||
|
SUBMISSION
|
|||
| Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers |
June 1–15, 2024
|
||
|
20 Thursday
|
|||
|
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 May 2024
|
||
|
|
|
||
|
25 Tuesday
|
|||
|
SUBMISSION
|
|||
| Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayer – Non-eFPS Filers |
Fiscal Quarter ending May 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 May 31, 2024
|
||
|
e-FILING/FILING & e-PAYMENT/PAYMENT
|
|||
| BIR Form 2550Q (Quarterly Value-Added Tax Return) – eFPS & Non-eFPS Filers |
Fiscal Quarter ending May 31, 2024
|
||
| BIR Form 2551Q (Quarterly Percentage Tax Return) | Fiscal Quarter ending May 31, 2024 | ||
|
|
|
|
|
|
29 Saturday
|
|||
|
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 April 30, 2024 | ||
|
30 Sunday
|
|||
| SUBMISSION | |||
| Manufacturers’/Assemblers’/Importers’ Sworn Statement of each Particular Brand/Model of Automobile, Alcohol Products, Tobacco Products and Sweetened Beverage Products | 1st Semester of 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 February 29, 2024 | ||
| Soft Copy of the Computerized Books of Accounts and Other Accounting Records | Fiscal Year ending May 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 May 31, 2024 | ||
|
e-SUBMISSION
|
|
||
| Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – eFPS Filers |
Fiscal Quarter ending May 31, 2024
|
||
| ONLINE REGISTRATION (thru ORUS) | |||
| Computerized Books of Accounts and Other Accounting Records | Fiscal Year ending May 31, 2024 | ||
May 2024
|
1 Wednesday
|
|||
|
SUBMISSION
|
|||
| Consolidated Returns of All Transactions based on the Reconciled Data of the Stockbrokers |
April 16–30, 2024
|
||
| Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs |
Fiscal Year beginning July 1, 2024
|
||
|
|
|||
|
5 Sunday
|
|||
|
SUBMISSION
|
|||
| Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) |
Month of April 2024
|
||
|
e-FILING/ FILING & e-PAYMENT/PAYMENT
|
|||
| BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) |
Month of April 2024
|
||
| BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One-Time Transactions) |
Month of April 2024
|
||
|
|
|
||
|
8 Wednesday
|
|||
|
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 April 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 April 2024
|
||
|
|
|||
|
10 Friday
|
|||
|
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 April 2024
|
||
| Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill |
Month of April 2024
|
||
| Monthly Report on DST Collected and Remitted by the Government Agency |
Month of April 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 April 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 April 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 April 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 April 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 April 2024
|
||
| BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) |
Month of April 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 April 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 April 2024
|
||
|
11 Saturday
|
|||
|
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 April 2024
|
||
|
|
|||
|
12 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 D |
Month of April 2024
|
||
|
|
|||
|
13 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 C |
Month of April 2024
|
||
|
|
|
||
|
14 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 B |
Month of April 2024
|
||
|
|
|||
|
15 Wednesday
|
|||
|
REGISTRATION (Manual or Online thru ORUS)
|
|||
| Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records | Fiscal Year ending April 30, 2024 | ||
| SUBMISSION | |||
| Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs |
Month of April 2024
|
||
| Summary List of Blank OCTs/TCTs/CCTs issued to all RDs |
Month of April 2024
|
||
|
FILING & PAYMENT
|
|||
| BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments | Fiscal Year ending January 31, 2024 | ||
| 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, 2024
|
||
| e-FILING/FILING & e-PAYMENT/PAYMENT | |||
| 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, 2024 | ||
| 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 April 2024
|
||
| BIR Form 1702 – RT/EX/MX | Fiscal Year ending January 31, 2024 | ||
| 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 April 2024
|
||
|
|
|||
|
16 Thursday
|
|||
|
SUBMISSION
|
|||
| Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers |
May 1–15, 2024
|
||
|
|
|
||
|
20 Monday
|
|||
| 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 April 2024
|
||
|
25 Saturday
|
|||
|
SUBMISSION
|
|||
| Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – Non-eFPS Filers |
Fiscal Quarter ending April 30, 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 April 30, 2024 | ||
| e-FILING/FILING & e-PAYMENT/PAYMENT | |||
| BIR Form 2550Q (Quarterly Value-Added Tax Return) – eFPS & Non-eFPS Filers | Fiscal Quarter ending April 30, 2024 | ||
| BIR Form 2551Q (Quarterly Percentage Tax Return) | Fiscal Quarter ending April 30, 2024 | ||
|
|
|||
|
30 Thursday
|
|||
| 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 January 31, 2024 | ||
| Soft Copy of the Computerized Books of Accounts and Other Accounting Records |
Fiscal Year ending April 30, 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 April 30, 2024
|
||
| e-SUBMISSION | |||
| Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – eFPS Filers | Fiscal Quarter ending April 30, 2024 | ||
| 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 March 31, 2024
|
||
| ONLINE REGISTRATION (thru ORUS) | |||
| Computerized Books of Accounts and Other Accounting Records | Fiscal Year ending April 30, 2024 | ||
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 |
|||
| 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
|
|
|
|
|
10 Sunday
|
|
| 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
|
|
|
|
|
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
|
|
|
|
|
12 Tuesday
|
|
| 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
|
|
|
|
|
13 Wednesday
|
|
| 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
|
|
|
|
|
14 Thursday
|
|
| 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
|
|
| 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
|
|
|
|
|
16 Saturday
|
|
| SUBMISSION | |
| Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers |
March 1-15, 2024
|
|
|
|
| 20 Wednesday |
|
| 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
|
|
|
|
|
25 Monday
|
|
| 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 |
|
|
|
| 30 Saturday |
|
| 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 |
|||
| 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 | ||