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

Filing of the Annual Income Tax Return is also on this month. For some needed help on the filing of the income tax return, please read our articles:

•  Income Tax Calculator: Preparing for Tax Season

•  How to Set Up the Right Deduction Scheme

•  How to Avoid a BIR Tax Audit: Hire an Auditor

•  Why You Should File Your Taxes Earlier than the April 15 Deadline

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 Wednesday

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

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 – Manual, eFPS & eBIRForms filers

5 Sunday

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

8 Wednesday

SUBMISSION/e-SUBMISSION

•  Transcript sheets of the following, except for Tobacco Products & Regulated Materials submission is within the 5th day of the month after the end of the operation

¤  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

e-SUBMISSION

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

10 Friday

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)-Manual, eFPS & eBIRForms filers

•  1606 – Manual, eFPS & eBIRForms filers

e-FILING & e-PAYMENT/REMITTANCE

•  Withholding Tax Remittance Return/s for 1601C, 1601E & 1601F with the Corresponding Electronic Tax Remittance Advice/s 9eTRAs) by National Government Agencies (NGAs) -eFPS filers

e-FILING/FILING & e-PAYMENT/REMITTANCE

•  1601C (and attachment, if applicable)- Manual, eFPS & 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.  *National Government Agencies (NGA), Taxpayer Account Management Program (TAMP) & Accredited Importers with BIR-ICCs and BIR-BCCs are mandated to File Tax Returns and Pay Taxes through the Electronic Filing and Payment System (eFPS)

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

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

FILING & REMITTANCE

•  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 & e-PAYMENT/REMITTANCE

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

DISTRIBUTION

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

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

11 Saturday

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 Sunday

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 Monday

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 Tuesday

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 Wednesday

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

•  Quarterly List (with monthly Breakdown) of Contractors of gov’t. contracts entered into by the provinces/cities/municipalities/ barangays

•  List of Medical Practitioners

•  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

•  Updated Masterlist of newly registered taxpayers and taxpayers whose business permits were renewed from LGUs thru its Local Treasurer

•  Masterlist of Retired Businesses from LGU thru its Local Treasurer

•  Copy 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

•  1603 – eFPS filers except National Government Agencies

e-FILING/FILING & e-PAYMENT/PAYMENT

•  1700 by individual not qualified for substituted filing and marginal income earners – Manual, eFPS & eBIRForms filers

•  1701Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if applicable – Manual, eFPS & eBIRForms filers

•  1702 RT, EX & MX by Corporations, PArtnerships and Other Non-Individual Taxpayer together with the required applicable attachments – Manual, eFPS & eBIRForms filers

•  1701 by Self-Employed Individuals, Estates and Trusts together with the required applicable attachments – Manual, eFPS & eBIRForms filers

•  Attachments for 1701 & 1702 RT, EX & MX:

¤  Audited Financial Statement 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 PEZA; and

¤  Statement of Management Responsibility

FILING & PAYMENT

•  1704 together with the applicable attachments

•  2200M Excise Tax Return for Mineral Products

•  1707A together with the applicable attachments by Individual & Corporate Taxpayers

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 Thursday

SUBMISSION

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

20 Monday

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 Philippine and Amusement Taxes – Manual, eFPS & eBIRForms filers

•  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

e-FILING & e-PAYMENT

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

DISTRIBUTION

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

e-FILING/FILING & e-PAYMENT/REMITTANCE

•  1600WP – Manual, eFPS & eBIRForms filers

21 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 E

22 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 D

23 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 C

24 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 B

25 Saturday

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

•  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

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 – Manual, eFPS & eBIRForms filers

29 Wednesday

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 – Manual, eFPS & eBIRForms filers

30 Thursday

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

•  Copy of the Annual Report duly received by the office of the Insurance Commission by an Insurance Company

•  Inventory List of finished goods, work in process, raw materials, supplies and stock-in trade of taxpayers

e-SUBMISSION/e-ATTACHMENTS

•  e-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 receive hazard pay for the Public Sector
* eFPS if NGAs, TAMP & Accredited Importers with BIR-ICCs and BIR-BCCs

•  e-Attachment to e-filed 1702 (if Applicable) – EFPS filers

¤  Audited Financial Statement 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

•  e-Attachment to e-filed 1701 (if Applicable) – EFPS filers

¤  Audited Financial Statement 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

•  Quarterly Summary List of Sales/Purchases (SLSP) by eFPS filersNOTE: Submission of DVD-R Copy with Notarized Certification in lieu of hard copy of BIR Form 2307 as attachment to the return filed (2550M, 2550Q, 1701Q 1702Q & 2553) for Large Taxpayers and Optional for Non-Large Taxpayers

Tax, Bookkeeping and Accounting Needs? Request for a Quotation

 

 

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