Know the schedule of submission, filing, and payment of taxes for the whole month of December.

In the meantime the Bureau of Internal Revenue (BIR) now requires the use of their eBIRForms, for more information about the BIR’s new memorandum read our article: eBIRForms — Everything You Need to Know

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

Know Your Taxes - December 2014

 

1 Monday

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 Friday

SUBMISSION

•  Summary Report of Certification 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, Manual/eBIRForms filers

•  2000-OT- Documentary Stamp Tax Declaration/Return (One-Time Transactions), eBIRForms filers

SUBMISSION/e-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

 

Know Your Taxes - December 2014

 

8 Monday

e-SUBMISSION

•  Monthly e-Sales Report for all Taxpayers using CRM/POS with TIN ending in even number

 

10 Wednesday

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/eBIRForms filers

•  1606 -EFPS & Manual/eBIRForms 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 & REMITTANCE

•  1601C & 1602 -Manual/eBIRForms filers

•  1601E & 1601F together with the Monthly Alphalist of Payees (MAP) -Manual/eBIRForms filers

•  2200M-Excise Tax Return for the amount of Excise Taxes collected from payment made to Sellers of Metallic Minerals

DISTRIBUTION

•  2307- Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax)

•  2306 – Certificate of Final Tax Withheld at Source (VAT/Percentage Tax)

 

11 Thursday

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 Friday

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 Saturday

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 Sunday

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 Monday

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

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 corporate taxpayers

•  1704 together with the applicable attachments

e-FILING/FILING & e-PAYMENT/PAYMENT

•  1702 RT, MX & EX by corporations, partnerships and other non-individual taxpayer together w/ the required applicable attachments – EFPS & Manual/eBIRForms filers

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 Tuesday

SUBMISSION

•  Consolidated Return of all Transactions based on the Reconciled Data of Stockbrokers

 

20 Saturday

e-SUBMISSION

•  Monthly Report of Printers

e-FILING/FILING & e-PAYMENT/PAYMENT

•  2551Q – For transactions involving overseas dispatch,message or conversation originating from the Philippines and Amusement Taxes – EFPS & Manual/eBIRForms 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/eBIRForms filers

DISTRIBUTION

•  2307 Certificate of Creditable Tax Withheld at Source (Income Tax)

 

21 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 E

 

Know Your Taxes - December 2014

 

22 Monday

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 Tuesday

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 Wednesday

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 Thursday

SUBMISSION

•  Quarterly Summary List of Sales/Purchases by a VAT-Registered Taxpayers – Manual Filers

•  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/eBIRForms 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 Monday

REGISTRATION

•  Manual Books of Account & Accounting Records – TY beginning January 1, 2015

 

30 Tuesday

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 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-FILING/FILING & e-PAYMENT/PAYMENT

•  1702Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – EFPS & Manual/eBIRForms filers

e-SUBMISSION/e-ATTACHMENTS

•  Quarterly Summary List of Sales/Purchases (SLSP) by EFPS filers

•  eAttachments 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 BOI/BOI-ARMM
¤  Photocopy of the Certificate issued by the PEZA

31 Wednesday

SUBMISSION

•  Manufacturer’s/Assemblers’/Producer’s or Importer’s Sworn Statement of each Particular Brand/Model of Automobiles, Alcohol & Tobacco Products

 

Business Permits Registration and Renewal

 

 

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