Know the schedule of submission, filing, and payment of taxes for the whole month of February 2015.

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 2015

 

1 Sunday

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

4 Wednesday

e-SUBMISSION

•  Attachment to e-Filed 1601C (if applicable) – EFPS filers

¤  Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office – Operations Division/Unit for MWEs receiving hazard pay for the Private Sector
¤  Justification for such payment of hazard pay as certified by DOLE for the Private Sector
¤  Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to received hazard pay for the Public Sector

NOTE: eFPS if NGAs, TAMP and Accredited Importers with BIR-ICCs and BIR-BCCs

5 Thursday

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, 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                 31.01ORB(L7)

•  Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles

Know Your Taxes 2015

 

8 Sunday

e-SUBMISSION

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

10 Tuesday

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/REMITTANCE

•  1600 together w/ the Monthly Alphalist of Payees (MAP)-eFPS, Manual & eBIRForms filers

•  1606 – eFPS, Manual & eBIRForms filers

e-FILING & e-PAYMENT/REMITTANCE

•  Withholding Tax Remittance Returns for 1601C, 1601E & 1601F with the Corresponding Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies (NGAs) – eFPS filers

FILING & REMITTANCE

•  1601C & 1602 – Manual & eBIRForms filers

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

e-FILING/FILING & e-PAYMENT/REMITTANCE

•  1601E & 1601F together with the Monthly Alphalist of Payees (MAP) – eFPS, Manual & eBIRForms filers

e-FILING & e-PAYMENT/REMITTANCE

•  1601E & 1601F together with the Monthly Alphalist of Payees (MAP) – eFPS filers who are National Government Agencies (NGAs)

DISTRIBUTION

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

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

11 Wednesday

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 Thursday

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 Friday

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 Saturday

e-FILING

•  1601C & 1602 – eFPS filers under Group B

•  1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) – eFPS filers under Group B

SUBMISSION

•  Certificate of Actual Total Amount of Employee’s Qualified PERA Contribution

Know Your Taxes 2015

 

15 Sunday

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 Taxpayers together w/ the required applicable attachments – eFPS, Manual & eBIRForms 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; and

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 Monday

SUBMISSION

•  Consolidated Return of All Transactions Based on the Reconciled Data of Stockbrokers

20 Friday

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

•  2550M & 2551M 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 & e-PAYMENT

•  2550M & 2551M – eFPS filers, if National Government Agencies (NGAs)

e-FILING/FILING & e-PAYMENT/REMITTANCE

•  1600 WP – eFPS, Manual & eBIRForms filers

DISTRIBUTION

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

21 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 E

 

22 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 D

23 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 C

24 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 B

25 Wednesday

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

28 Saturday

SUBMISSION

•  Duplicate copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) by Employers with Employees Qualified for Substituted Filing

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