Know this month’s schedule of submission, filing, and payment of taxes for the whole month of August.
This information is gathered from the Bureau of Internal Revenue website and from the Know Your Taxes website.
Schedule of Submission, Filing, and Payment of Taxes
1 Friday
SUBMISSION
• Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers
• Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs
5 Tuesday
SUBMISSION
• Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation (RA 7279)
e-FILING/FILING & e-PAYMENT/PAYMENT
• 2000 – Documentary Stamp Tax Declaration/Return
• 2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions)
SUBMISSION/e-SUBMISSION
• Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles
8 Friday
SUBMISSION
• Transcript sheets of the following:
¤ 2.08-ORB (A-1) 2.43-ORB 31.18-ORB
¤ 2.08-ORB 2.61-ORB 31.27-ORB
¤ 2.11-ORB 2.68-ORB 31.46-ORB
¤ 2.14-ORB 2.69-ORB 31.46-Auxiliary Register Book (L71/2)
¤ 2.17-ORB 2.69A-19-ORB 38.01-ORB
¤ 2.17a-ORB 2.70-ORB 398 ORB
¤ 2.20-ORB 2.83-ORB 398-1 ORB
¤ 2.36-ORB 31.01(L7)
• Transcript sheets of ORB used by manufacturers/assemblers, importers and dealers of automobiles
e-SUBMISSION
• Monthly e-Sales Report for all Taxpayers using CRM/POS with TIN ending in even number
10 Sunday
SUBMISSION
• Transcript Sheets of 2222-ORB
• List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative
• Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill
• Monthly Report of DST Collection and Remitted by the Government Agency
e-SUBMISSION
• Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number
e-FILING/FILING & e-PAYMENT/PAYMENT
• 1600 together w/ the Monthly Alphalist of Payees (MAP)-EFPS & Manual Filers
• 1606 -EFPS & Manual Filers
• Withholding Tax Remittance Return/s with the Corresponding Tax Remittance Advice/s (TRAs)/Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies (NGAs) – EFPS & Manual filers
FILING & PAYMENT/REMITTANCE
• 1601C & 1602 – Manual filers
• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) – Manual filers
• 2200M – Excise Tax return for sale of gold & other mettalic mineral products by small-scale miners to the BSP
DISTRIBUTION
• 2307 – Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax)
• 2306 – Certificate of Final Tax Withheld at Source (VAT/Percentage Tax)
11 Monday
e-FILING
• 1601C & 1602 – EFPS filers under Group E
• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) – EFPS filers under Group E
12 Tuesday
e-FILING
• 1601C & 1602 – EFPS filers under Group D
• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP)- EFPS filers under Group D
13 Wednesday
e-FILING
• 1601C & 1602 EFPS filers under Group C
• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) – EFPS filers under Group C
14 Thursday
e-FILING
• 1601C & 1602 – EFPS filers under Group B
• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) – EFPS filers under Group B
15 Friday
REGISTRATION
• Permanently Bound Computer – Generated/Loose Leaf Books of Accounts & other Accounting Records such as but not limited to Receipts & Invoices together w/ the affidavit/certificate under oath as to the type of books,no. of pages/leaves used & volume number during the TY FY ending July 31, 2014
SUBMISSION
• Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs
• Summary List of blank OCTs/TCTs/CCTs issued to all RDs
e-SUBMISSION
• Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributors/dealers/vendors/suppliers
FILING & PAYMENT
• 1707A together with the applicable attachments by individual & corporate taxpayers FY ending April 30, 2014
1702 RT, MX & EX by corporations, partnerships and other non-individual taxpayer together with the required applicable attachments – Manual filers
e-FILING & e-PAYMENT/REMITTANCE
• 1701Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – EFPS & Manual filers
• 1704 together with the applicable attachments
e-FILING
• 1601C & 1602 – EFPS filers under Group A
• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) – EFPS filers under Group A
e-PAYMENT
• 1601C, 1601E, 1601F & 1602 – EFPS filers
16 Saturday
SUBMISSION
• Consolidated Return of all Transactions based on the Reconciled Data of Stockbrokers
20 Wednesday
e-SUBMISSION
• Monthly Report of Printer
e-FILING/FILING & e-PAYMENT/PAYMENT
• 2551Q – For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes – EFPS & Manual filers
FILING & PAYMENT
• 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- Manual filers
DISTRIBUTION
• 2307 Certificate of Creditable Tax Withheld at Source (Income Tax)
21 Thursday
e-FILING
• 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – EFPS filers under Group E
22 Friday
e-FILING
• 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – EFPS filers under Group D
23 Saturday
e-FILING
• 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – EFPS filers under Group C
24 Sunday
e-FILING
• 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – EFPS filers under Group B
25 Monday
SUBMISSION
• Quarterly Summary List of Sales/Purchases by a VAT-Registered Taxpayers
• Sworn Statements of the Manufacturer’s & Importer’s Volume of Sales of each particular brand of alcohol and tobacco products
e-FILING/FILING & e-PAYMENT/PAYMENT
• 2550Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – EFPS & Manual filers
e-FILING
• 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable- EFPS filers under Group A
e-PAYMENT
• 2550M & 2551M – EFPS filers
29 Friday
e-FILING/FILING & e-PAYMENT/PAYMENT
• 1702Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) – EFPS & Manual filers
30 Saturday
REGISTRATION
• Computerized Books of Accounts & Other Accounting Records in CD-R, DVD-R or other optical media properly labeled with the information required under existing revenue issuances together with the affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records
SUBMISSION
• Inventory List of finished goods, work in process, raw materials, supplies and stock-in trade of taxpayers
e-SUBMISSION/e-ATTACHMENTS
• Quarterly Summary List of Sales/Purchases (SLSP) by EFPS filers
• Attachment to e-Filed 1702 RT, MX & EX (if Applicable) – EFPS filers
• Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT)
• Photocopy of the Certificate of Entitlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-ARMM
• Photocopy of the Certificate issued by the PEZA
