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

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 Tuesday

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:

•  Transcript sheets of the following, except for Tobacco Products & Regulated Materialssubmission 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

 

8 Friday

e-SUBMISSION

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

 

10 Sunday

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

•  Importer’s Notarized liquidation Statement together with the required applicable attachments

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

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

FILING & REMITTANCE

•  1601C & 1602 – Manual & eBIRforms filers 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 Aphalist of Payees (MAP) – Manual, eFPS & eBIRforms filers

e-FILING & e-PAYMENT/REMITTANCE

•  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)

 

Know Your Taxes 2015

 

11 Monday

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 Tuesday

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 Wednesday

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 Thursday

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 Friday

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/vendosr/suppliers

FILING & PAYMENT

•  1707A together with the applicable attachments by Individual & 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 with 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 Saturday

SUBMISSION

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

 

Know Your Taxes 2015

 

20 Wednesday

e-SUBMISSION

•  Monthly Report of Printer

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 Month of April 2015

DISTRIBUTION

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

e-FILING/FILING & e-PAYMENT/REMITTANCE

•  1600WP – Manual, eFPS & eBIRForms filers

 

21 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 E

 

22 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 D

 

23 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 C

 

24 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 B

 

 

25 Monday

SUBMISSION

•  Quarterly Summary Lists of Sales/Purchases by a VAT Registered Taxpayer – 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

 

30 Saturday

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

e-SUBMISSION/e-ATTACHMENTS

•  eAttachment to e-Filed 1702 RT, EX & MX (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 Holdiay (ITH) issued by the BOI/BOI-ARMM;

•  Photocopy of the Certificate issued by the PEZA;

•  Statement of Management Responsibility; and

•  Scanned copy of BIR Form 2307 together w/ Affidavit

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

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

 

 

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