Know the schedule of submission, filing, and payment of taxes for the whole month of December 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.
Need help in renewing your business permit this coming January 2016? Sign Up to Full Suite’s Business Renewal Services for 2016, click HERE to email us or Talk to us at 746 0121.
Schedule of Submission, Filing, and Payment of Taxes
1 Tuesday
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 Saturday
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
• 2000-OT- Documentary Stamp Tax Declaration/Return (One-Time Transactions)
8 Tuesday
SUBMISSION/e-SUBMISSION
• Transcript sheets of the following, except for Tobacco Products & Regulated Materials, submission is w/in 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 31.01(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 Thursday
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)
• 1606
e-FILING & e-PAYMENT/REMITTANCE
• Withholding Tax Remittance Return/s for 1600, 1601C, 1601E & 1601F with the Corresponding Electronic Tax Remittance Advice/s (eTRAs) by National Government Agencies
FILING & REMITTANCE
• 1601C & 1602 -Non-eFPS
• 1601E & 1601F together with the Monthly Alphalist of Payees (MAP) – Non-eFPS
• 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 w/ the Monthly Alphalist of Payees (MAP) – 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 Friday
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 Saturday
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 Sunday
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 Monday
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 Tuesday
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
¤ 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’s Responsibility
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 Wednesday
SUBMISSION
• Consolidated Return of all Transactions based on the Reconciled Data of Stockbrokers
20 Sunday
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
FILING & PAYMENT
• 2550M & 2551M together w/ the required applicable attachments – Non-eFPS
e-FILING & e-PAYMENT
• 2550M & 2551M – National Governement Agencies
e-FILING/FILING & e-PAYMENT/REMITTANCE
• 1600 WP
DISTRIBUTION
• 2307 Certificate of Creditable Tax Withheld at Source (Income Tax)
21 Monday
e-FILING
• 2550M & 2551M together w/ the required applicable attachments- eFPS filers under Group E
22 Tuesday
e-FILING
• 2550M & 2551M together w/ the requiredapplicable attachments- eFPS filers under Group D
23 Wednesday
e-FILING
• 2550M & 2551M together w/ the required applicable attachments- eFPS filers under Group C
24 Thursday
e-FILING
• 2550M & 2551M together w/ the required applicable attachments- eFPS filers under Group B
25 Friday
SUBMISSION
• Quarterly Summary List of Sales/Purchases by a VAT-Registered Taxpayers – Non-eFPS
• 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 required applicable attachments – eFPS & Non-eFPS
e-FILING
• 2550M & 2551M together w/ the required applicable attachments- eFPS filers under Group A
e-PAYMENT
• 2550M & 2551M
29 Tuesday
REGISTRATION
• Manual Books of Account & Accounting Records
30 Wednesday
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
• Annual Inventory List with required applicable schedules (hard & soft copies) of finished goods,work in process,raw materials,supplies and stock-in trade of taxpayers
• Attachments to e-Filed 1702 RT, MX & EX
¤ 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’s Responsibility.
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
e-FILING/FILING & e-PAYMENT/PAYMENT
• 1702Q together with the required applicable attachments
e-SUBMISSION
• Quarterly Summary List of Sales/Purchases by a VAT Registered Taxpayers – EFPS
31 Thursday
SUBMISSION
• Manufacturers’/Assemblers’/Producer’s or Importer’s Sworn Statement of each Particular Brand/Model of Automobiles, Alcohol & Tobacco Products
Need help in renewing your business permit this coming January 2016? Sign Up to Full Suite’s Business Renewal Services for 2018 or Call us at 746 0121
