Know the schedule of submission, filing, and payment of taxes for the whole month of June 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 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 Certifications Issued by the President of the National Home Mortgage Finance Corporation (RA 7279)

e-FILING/ FILING & e-PAYMENT/PAYMENT

•  2000-Documentary Stamp 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 Monday

eSUBMISSION

•  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 Collected and Remitted by the Government Agency

eSUBMISSION

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

e-FILING/FILING & e-PAYMENT/REMITTANCE

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

•  1606– Manual, eFPS & eBIRForms filers

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

•  1601E & 1601F together with the Monthly Alphalist of Payees – 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 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

 

Know Your Taxes 2015

 

15 Monday

*Re-filing electronically of Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT,1702-EX and 1702-MX) manually filed by Taxpayers on or before April 15, 2015.

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 no. 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, EX & MX by Corporations, Partnerships and Other Non-Individual Taxpayers together with the required applicable attachments – Manual, eFPS & 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 PEZA;

¤  Statement of Management Responsibility; and

¤  Scanned copy of BIR Form 2307 together w/ Affidavit

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 – 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 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

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 Lists of Sales/Purchases by VAT Registered Taxpayer – Manual filers

•  Sworn Statements of the Manufacturer’s or 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– Manual, eFPS & 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

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 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 the 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

•  Sworn Declaration of Gross Income received for the current year by Professionals, Talents, etc.

•  Manufacturers’/Assemblers’/Producers’ or Importers’ Sworn Statement of each Particular Brand/Model of Automobile, Alcohol & Tobacco Products

e-SUBMISSION / e-ATTACHMENTS

•  e-Attachment 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 PEZA;

¤  Statement of Management Responsibility;

¤  Scanned copy of BIR Form 2307 together w/ Affidavit

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

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