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

1 Thursday

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 Monday

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             398-1ORB
2.36-ORB               31.01ORB(L7)

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

 

8 Thursday

e-SUBMISSION

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

 

10 Saturday

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

•  Importer’s Notarized Liquidation Statement together with the required attachments

e-SUBMISSION

•  Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number Month of December 2014

e-FILING/FILING & e-PAYMENT/REMITTANCE

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

•  1606 – eFPS & Manual/eBIRForms filers

•  1603 – eFPS & Manual filers who are National Government Agencies

e-FILING & e-PAYMENT/REMITTANCE

•  Withholding Tax Remittance Return for BIR Form 1600 with the Corresponding Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies (NGAs) – eFPS filers

FILING & PAYMENT/REMITTANCE

•  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)

 

Know Your Taxes January 2015

11 Sunday

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 Monday

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 Tuesday

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 Wednesday

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 Thursday

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

•  List of Medical Practitioners

•  Quarterly List of (with monthly breakdown) of Contractors of Government Contracts entered into by the Provinces/Cities/ Municipalities/Barangays

•  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

•  Copy of Quarterly Updates of Assessment Roll (list of existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer

e-SUBMISSION

•  Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributors/dealers/vendors/suppliers

e-FILING & e-PAYMENT/REMITTANCE

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

e-FILING/FILING & e-PAYMENT/PAYMENT

•  1702 RT, MX & EX by corporations, partnerships and other non-individual taxpayer together with 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 Statement of Management Responsibility

FILING & PAYMENT/REMITTANCE

•  1704 together with the applicable attachments

•  2200M Excise Tax Return for Mineral Products

•  1602 – Manual/eBIRForms filers

•  1707A together with the applicable attachments by corporate taxpayers

e-FILING & e-PAYMENT/REMITTANCE

•  1603 – eFPS filers except National Government Agencies

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-FILING/FILING & e-PAYMENT/REMITTANCE

•  1601C (and attachment, if applicable)- eFPS & Manual/eBIRForms 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 receive hazard pay for the Public Sector

*Note: National Government Agencies (NGAs), Taxpayer Account Management Program (TAMP) & Accredited Importers with BIR-ICCs and BIR-BCCs (RR 10-2014) are mandated to File Tax Returns and Pay Taxes through the Electronic Filing & Payment System (eFPS)

e-FILING/FILING & e-PAYMENT/REMITTANCE

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

 

16 Friday

SUBMISSION

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

 

Know Your Taxes January 2015

20 Tuesday

SUBMISSION

•  Quarterly Information on OCWs or OFWs Remittances which are Exempt from DST to be furnished by the local banks and non-bank money transfer agents

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

e-FILING/FILING & e-PAYMENT/REMITTANCE

•  1600 WP – eFPS & Manual/eBIRForms filers

e-PAYMENT

•  1601C, 1601E, 1601F & 1602 – eFPS filers

DISTRIBUTION

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

 

21 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 E

 

22 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 D

23 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 C

 

24 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 B

 

25 Sunday

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

REFUND

•  Excess Taxes Withheld on Compensation by Employer, whether Private or Government as a result of the Year-End Adjustment

 

29 Thursday

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

 

30 Friday

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

•  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 FQ ending October 31, 2014

e-SUBMISSION/e-ATTACHMENTS

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

•  eAttachment 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;
¤  Statement of Management Responsibility

31 Saturday

SUBMISSION

•  Sworn Statement by every lessee, concessionaire, owner or operator of mines or quarry, processor of minerals, producers or manufacturer of mineral products

•  Sworn Declaration of motel and other similar establishments

•  Sworn Statement by Senior Citizens whose annual taxable income for the previous year does not exceed the poverty level as determined by the NEDA thru the NSCB

•  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 (RA 10378), and its required applicable attachment – to be filed in International Tax Affairs Division (ITAD)

•  Annual Information by all Accredited Tax Agents/Practitioners to be submitted to RNAB/RRAB

•  Affidavit of Self-Employed Professionals (pertaining to: rates, manner of billings and factors on detecting service fee)

•  Annual Alphabetical List of Professionals/Persons who were issued Professional/Occupational Tax Receipt (PTR/OTR) by LGUs

•  Tenants profile including the following documents:

a) Building/space layout of the entire area being leased with proper unit/space address or reference;
b) Certified True Copy of Contract of Lease per Tenant; and
c) The Lessee Information Statement

e-FILING/FILING

•  1604CF together with the Alphabetical List of Employees/Payees by eFPS & Manual/eBIRForms filers

e-SUBMISSION/SUBMISSION

•  Alphabetical List of Employees/Payees by eFPS & Manual/eBIRForms filers

e-PAYMENT/PAYMENT

•  0605 Annual Registration Fee (of all business establishments including self-employed professionals)

REGISTRATION

•  Official Appointment Books for Self-Employed Professionals

DISTRIBUTION

•  2304 to all income receipients of payment not subject to withholding tax excluding compensation income

•  2306 to all income recipients including qualified employees whose purely compensation income & fringe benefits were subjected to Final Withholding Tax

•  2316 to all compensation income earners

 

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