2014 tax calendar (for web)

Message from the Chair and CEO In February 2012, Grant Thornton International Ltd – the worldwide

organization of assurance, tax and advisory services firms of which we are the Philippine member – launched a new global tagline that reflects our strong commitment to our clients and our people: An instinct for growth.

At its simplest, this commitment means we work towards helping our clients – and our people – realize their full potential. In all that we do, we aim for growth, which comes with constant learning and striving towards improvement.

To highlight this commitment, we invited P&Aers to submit their own

photographs depicting growth for our 2014 Tax Calendar. We hope that, as with the photographers, these pictures inspire you to try something new: travel to a place you have never visited; try a new sport; do something that scares you; or simply take on a different perspective. Whatever it may be, we hope it leads to your own personal growth.

Ma. Victoria C. Españo

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5 Sunday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT• 2000 - DST for December

2013 SUBMISSION• Summary report of

certifications issued by the President of NHMFC (RA 7279) for December 2013

8 Wednesday – LAST DAY OFe-SUBMISSION• eSales report of taxpayers

using CRM/POS and other sales machines with TIN ending in an even number for December 2013

SUBMISSION• Transcript sheets of ORB

for distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for December 2013

10 Friday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT/REMITTANCE• 1600 - Withholding VAT/PT for

December 2013 FILING and REMITTANCE• 1603 - FBT for CQ ended

December 2013 (non-eFPS taxpayers)

e-SUBMISSION• eSales report of taxpayers

using CRM/POS and other sales machines with TIN ending in an odd number for December 2013

SUBMISSION• Transcript sheets of ORB for

mineral products for December 2013

• A sugar cooperative’s list of buyers of sugar for December 2013, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list

• Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for December 2013

• Copy of the list submitted to the nearest DOLE Regional/Provincial Offices – Operations Division/Unit showing the names of MWEs who received the hazard pay, including justification for payment of hazard pay for the period of December 2013

DISTRIBUTION• 2306 - Certificate of VAT/PT

withheld for December 2013

• 2307 - Certificate of creditable PT withheld for December 2013

REMITTANCE• SSS - R-5 contributions for

December 2013 of employers with SSS identification numbers ending in 1 or 2

11 Saturday – LAST DAY OFe-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for December 2013 (Group E)

12 Sunday – LAST DAY OFe-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for December 2013 (Group D)

13 Monday – LAST DAY OFe-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for December 2013 (Group C)

FILING• SEC - AFS of corporations

whose securities are registered under RSA or SRC for FY ended September 2013

14 Tuesday – LAST DAY OFe-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for December 2013 (Group B)

SUBMISSION• PEZA - AFS of PEZA-registered

enterprises for FY ended August 2013, filed with the BIR on December 15, 2013

REMITTANCE• HDMF - M1-1 contributions

by employers whose names start with letters A to D for December 2013

15 Wednesday – LAST DAY OFe-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for December 2013 (Group A and non-eFPS taxpayers)

FILING and REMITTANCE• 1606 - Withholding on transfer

of real property other than capital assets for December 2013

e-FILING and e-PAYMENT/REMITTANCE• 1603 - FBT for CQ ended

December 2013 (all eFPS groups)

e-FILING/FILING and e-PAYMENT/PAYMENT• 1702 and 1702-AIF - 1605

ITR and AIF of corporations and partnerships for FY ended September 2013

• 1704 - IAET for CY 2013• 2200M - Excise tax for mineral

products for CQ ended December 2013

FILING and PAYMENT• 1707A - Consolidated CGT

return for shares not traded in the stock exchange for FY ended September 2013

REGISTRATION• Bound, computer-generated/

loose-leaf books of accounts and other accounting records for CY 2013

e-SUBMISSION• Summary list of machines

(CRM-POS) sold by machine distributors/dealers/vendors/suppliers for TQ ended December 2013

SUBMISSION• List of medical practitioners

of hospitals and clinics for CQ ended December 2013

• PhilHealth - RF-1 remittance report for December 2013



19 Sunday – LAST DAY OFREMITTANCE• HDMF - M1-1 contributions

by employers whose names start with letters E to L for December 2013

20 Monday – LAST DAY OFe-PAYMENT• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for December 2013 (all eFPS groups)

FILING and PAYMENT• 2550M and 2551M - VAT and

PT for December 2013 (non-eFPS taxpayers)

e-FILING/FILING and e-PAYMENT/PAYMENT• 2551Q - PT for TQ ended

December 2013PAYMENT• LGU - LBT in full or first

installment for CY 2014• LGU - Renewal of mayor’s

permit for CY 2014DISTRIBUTION• 2307 - Certificate of EWT for

TQ ended December 2013

SUBMISSION• Quarterly information on OCW’s

or OFW’s remittances that are exempt from DST, to be furnished by the local banks and non-bank money transfer agents for fourth quarter of CY 2013



21 Tuesday – LAST DAY OFe-FILING• 2550M and 2551M - VAT and

PT for December 2013 (Group E)

22 Wednesday – LAST DAY OFe-FILING• 2550M and 2551M - VAT and

PT for December 2013 (Group D)

23 Thursday – LAST DAY OFe-FILING• 2550M and 2551M - VAT and

PT for December 2013 (Group C)

24 Friday – LAST DAY OFe-FILING• 2550M and 2551M - VAT and

PT for December 2013 (Group B)


by employers whose names start with letters M to Q for December 2013

25 Saturday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT• 2550Q - VAT for TQ ended

December 2013e-PAYMENT• 2550M and 2551M - VAT and

PT for December 2013 (all eFPS groups)

e-FILING• 2550M and 2551M - VAT and

PT for December 2013 (Group A)

SUBMISSION• Summary list of sales/

purchases by VAT-registered taxpayers (non-eFPS taxpayers) for TQ ended December 2013

• Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco products for October to December 2013

REFUND• Excess taxes withheld on

compensation by employer for CY 2013


December 2013 of employers with SSS identification numbers ending in 7or 8

28 Tuesday – LAST DAY OFFILING• SEC - AFS of corporations

whose securities are not registered under RSA or SRC for FY ended September 2013

29 Wednesday – LAST DAY OF e-FILING/FILING and e-PAYMENT/PAYMENT• 1702Q - Quarterly ITR for TQ

ended November 2013

30 Thursday – LAST DAY OFREGISTRATION• Computerized books of

accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the post-reporting requirements for CAS for CY 2013

e-SUBMISSION• Summary list of sales/

purchases by VAT-registered taxpayers (all eFPS groups) for TQ ended December 2013

SUBMISSION• Inventory list for TY ended

December 2013• PEZA - ITR of PEZA-registered

enterprises for FY ended September 2013, filed with the BIR on January 15, 2014

31 Friday – LAST DAY OFe-FILING/FILING• 1604CF - Withholding

information return on compensation and FWT for CY 2013

e-PAYMENT/PAYMENT• 1605 – Annual Registration Fee

for CY 2013REGISTRATION• Manual books of accounts

and other accounting records if using new books for FY beginning February 1, 2014

SUBMISSION• Contract of lease and

information on lessee of lessors or sub-lessors of commercial establishments, buildings or spaces for tenants as of December 31, 2013

• Engagement letters and renewals or subsequent agreements for financial audit by independent CPAs for FY beginning April 1, 2014

• BOI - Transcript sheets of ORB by qualified jewelry enterprises for CY 2013

• Sworn statements of lessees, concessionaires, owners or operators of mines or quarries, processors of minerals, and producers or manufacturers of mineral products for second semester of 2013

• Sworn declaration of motels and other similar establishments for TY 2013

• Tenants’ profile together with the supplemental information as of December 2013

e-SUBMISSION• List of regular suppliers of

goods and services by the top 20,000 private corporations for second semester of 2013

DISTRIBUTION• 2304 - Certificate of income

payment not subject to withholding tax for TY 2013

• 2306 - Certificate of final income tax withheld for TY 2013

• 2316 - Certificate of compensation tax withheld for TY 2013



• HDMF - M1-1 contributions by employers whose names start with letters R to Z for December 2013

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“The instinct to grow and rebuild from the ashes of 9/11 drives the city of New York to rise up and achieve bigger goals.”

Photograph by: Leonard DuqueHead of Projects, Technology Solutions Group

January 2014 Holidays

1 - New Year’s Day31 - Chinese New Year

5 Wednesday – LAST DAY OF

e-FILING/FILING and e-PAYMENT/PAYMENT• 2000 - DST for January

2014

SUBMISSION• Summary report of

certifications issued by the President of NHMFC (RA 7279) for January 2014

8 Saturday – LAST DAY OF


using CRM/POS and other sales machines with TIN ending in an even number for January 2014


for distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for January 2014

10 Monday – LAST DAY OF

e-FILING/FILING and e-PAYMENT/PAYMENT/REMITTANCE• 1600 - Withholding VAT/PT

for January 2014• 1606 - Withholding on

transfer of real property other than capital assets for January 2014

FILING and REMITTANCE• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for January 2014 (non-eFPS taxpayers)


using CRM/POS and other sales machines with TIN ending in an odd number for January 2014


mineral products for January 2014

• A sugar cooperative’s list of buyers of sugar for January 2014, together with a copy

of certificate of advance payment of VAT made by each buyer appearing on the list

• Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for January 2014


withheld for January 2014• 2307 - Certificate of

creditable PT withheld for January 2014


January 2014 of employers with SSS identification numbers ending in 1 or 2

11 Tuesday – LAST DAY OF

e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for January 2014 (Group E)


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for January 2014 (Group D)

13 Thursday – LAST DAY OF

e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for January 2014 (Group C)


whose securities are registered under RSA or SRC for FY ended October 2013

14 Friday – LAST DAY OF

e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for January 2014 (Group B)

SUBMISSION• PEZA - AFS of PEZA-

registered enterprises for FY ended September 2013, filed with the BIR on January 15, 2013


by employers whose names start with letters A to D for January 2014


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for January 2014 (Group A)

e-PAYMENT• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for January 2014 (all eFPS groups)

e-FILING/FILING and e-PAYMENT/PAYMENT• 1702 and 1702-AIF - Annual

ITR and AIF of corporations and partnerships for FY ended October 2013

• 1704 - IAET for FY ended January 2014


return for shares not traded in the stock exchange for FY ended October 2013


loose-leaf books of accounts and other accounting records for FY ended January 2014


(CRM-POS) sold by machine distributors/dealers/vendors/suppliers for TQ ended January 2014

SUBMISSION• PhilHealth - RF-1 remittance

report for January 2014





by employers whose names start with letters E to L for January 2014


FILING and PAYMENT• 2550M and 2551M - VAT

and PT for January 2014 (non-eFPS taxpayers)


January 2014

DISTRIBUTION• 2307 - Certificate of EWT for

TQ ended January 2014




e-FILING• 2550M and 2551M - VAT

and PT for January 2014 (Group E)



and PT for January 2014 (Group D)

23 Sunday – LAST DAY OF


and PT for January 2014 (Group C)



and PT for January 2014 (Group B)


by employers whose names start with letters M to Q for January 2014



and PT for January 2014 (Group A)

e-PAYMENT• 2550M and 2551M - VAT

and PT for January 2014 (all eFPS groups)

e-FILING/FILING and e-PAYMENT/PAYMENT• 2550Q - VAT for TQ ended

January 2014


purchases by VAT-registered taxpayers (non-eFPS taxpayers) for TQ ended January 2014

• Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco products for November 2011 to January 2014




REGISTRATION• Manual books of accounts

and other accounting records if using new books for FY beginning March 1, 2014


whose securities are not registered under RSA or SRC for FY ended October 2013

SUBMISSION• BOI - Transcript sheets of

ORB by qualified jewelry enterprises for January 2014

• 2316 - Certificate of compensation tax withheld for TY 2013

PAYMENT• LGU - Community tax

certificate (individuals and corporations) for 2014



• HDMF - M1-1 contributions by employers whose names start with letters R to Z for January 2014

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“Love grows when it is freely given, and we can only have more by sharing it with others.”

Photograph by: Chris TanLead Consultant, Advisory Services Division

February 2014 Holiday

25 - People Power Revolution Anniversary

1 Saturday – LAST DAY OFe-FILING/FILING• 1604E - Annual information

return of creditable income taxes withheld/income payments exempt from withholding tax for CY 2013

e-FILING/FILING and e-PAYMENT/PAYMENT• 1702Q - Quarterly ITR for CQ

ended December 2013SUBMISSION• Engagement letters and

renewals or subsequent agreements for financial audit by independent CPAs for FY beginning May 1, 2014

2 Sunday – LAST DAY OFe-SUBMISSION• Summary list of sales/

purchases by VAT-registered taxpayers (all eFPS groups) for TQ ended January 2014

SUBMISSION• Inventory list for FY ended

January 2014• PEZA - ITR of PEZA-

registered enterprises for FY ended October 2013, filed with the BIR on February 15, 2014

REGISTRATION• Computerized books

of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the post-reporting requirements for CAS for FY ended January 2014

5 Wednesday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT• 2000 - DST for February

2014SUBMISSION• Summary report of

certifications issued by the President of NHMFC (RA 7279) for February 2014

8 Saturday – LAST DAY OFe-SUBMISSION• eSales report of taxpayers

using CRM/POS and other sales machines with TIN ending in an even number for February 2014


for distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for February 2014

10 Monday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT/REMITTANCE• 1600 - Withholding VAT/PT

for February 2014• 1606 - Withholding on

transfer of real property other than capital assets for February 2014


1602 - Withholding return on compensation, EWT and FWT for February 2014 (non-eFPS taxpayers)


using CRM/POS and other sales machines with TIN ending in an odd number for February 2014


for mineral products for February 2014

• A sugar cooperative’s list of buyers of sugar for February 2014, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list

• Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for February 2014


withheld for February 2014• 2307 - Certificate of

creditable PT withheld for February 2014


February 2014 of employees with SSS identification numbers ending in 1 or 2


1602 - Withholding return on compensation, EWT and FWT for February 2014 (Group E)


1602 - Withholding return on compensation, EWT and FWT for February 2014 (Group D)

13 Thursday – LAST DAY OFe-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for February 2014 (Group C)

14 Friday – LAST DAY OFe-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for February 2014 (Group B)


by employers whose names start with letters A to D for February 2014


1602 - Withholding return on compensation, EWT and FWT for February 2014 (Group A)


1602 - Withholding return on compensation, EWT and FWT for February 2014 (all eFPS groups)


ITR and AIF of corporations and partnerships for FY ended November 2013

• 1704 - IAET for FY ended February 2013


return for shares not traded in the stock exchange for FY ended November 2013


loose-leaf books of accounts and other accounting records for FY ended February 2014


(CRM-POS) sold by machine distributors/dealers/

vendors/suppliers for TQ ended February 2014


whose securities are registered under RSA or SRC for FY ended November 2013


report for February 2014REMITTANCE• SSS - R-5 contributions for

February 2014 of employers with SSS identification numbers ending in 3 or 4

17 Monday – LAST DAY OFSUBMISSION• PEZA – AFS of PEZA-

registered enterprises for FY ended October 2013, filed with the BIR on February 15, 2014

19 Wednesday – LAST DAY OFREMITTANCE• HDMF - M1-1 contributions

by employers whose names start with letters E to L for February 2014

20 Thursday – LAST DAY OFFILING and PAYMENT• 2550M and 2551M - VAT

and PT for February 2014 (non-eFPS taxpayers)


February 2014DISTRIBUTION• 2307 - Certificate of EWT for

TQ ended February 2014REMITTANCE• SSS - R-5 contributions for


21 Friday – LAST DAY OFe-FILING• 2550M and 2551M - VAT

and PT for February 2014 (Group E)

22 Saturday – LAST DAY OFe-FILING• 2550M and 2551M - VAT

and PT for February 2014 (Group D)

23 Sunday – LAST DAY OFe-FILING• 2550M and 2551M - VAT

and PT for February 2014 (Group C)

24 Monday – LAST DAY OFe-FILING• 2550M and 2551M - VAT

and PT for February 2014 (Group B)


by employers whose names start with letters M to Q for February 2014

25 Tuesday – LAST DAY OFe-FILING• 2550M and 2551M - VAT

and PT for February 2014 (Group A)


February 2014e-PAYMENT• 2550M and 2551M - VAT

and PT for February 2014 (all eFPS groups)


purchases by VAT-registered taxpayers (non-eFPS taxpayers) for TQ ended February 2014

• Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco products for December 2011 to February 2014



29 Saturday – LAST DAY OFSUBMISSION• BOI - Transcript sheets of

ORB by qualified jewelry enterprises for FY ended February 2014

30 Sunday – LAST DAY OFFILING• SEC - AFS of corporations

whose securities are not registered under RSA or SRC for FY ended November 2013


February 2014• PEZA - ITR of PEZA-

registered enterprises for FY ended November 2013, filed with the BIR on March 15, 2014


purchases by VAT-registered taxpayers (all eFPS groups) for TQ ended February 2014


of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the post-reporting requirements for CAS for FY ended February 2014

31 Monday – LAST DAY OFREGISTRATION• Manual books of accounts

and other accounting records if using new books for FY beginning April 1, 2014

PAYMENT• LGU - Payment of real

property tax in full or first installment for 2014



• HDMF - M1-1 contributions by employers whose names start with letters R to Z for February 2014

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“You’ve tried it.You’ve done it. Now it’s time to push your limits and ride bigger waves.”

Photograph by: Cybill LazaroIn-charge, Audit & Assurance Division

1 Tuesday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT• 1702Q - Quarterly ITR for TQ

ended January 2014

2 Wednesday – LAST DAY OFSUBMISSION• Engagement letters and

renewals or subsequent agreements for financial audit by independent CPAs for FY beginning June 1, 2014

5 Saturday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT• 2000 - DST for March 2014SUBMISSION• Summary report of

certifications issued by the President of NHMFC (RA 7279) for March 2014

8 Tuesday – LAST DAY OFe-SUBMISSION• eSales report of taxpayers

using CRM/POS and other sales machines with TIN ending in an even number for March 2014


for distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for March 2014

10 Thursday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT/REMITTANCE• 1600 - Withholding VAT/PT

for March 2014• 1606 - Withholding on

transfer of real property other than capital assets for March 2014


1602 - Withholding return on compensation, EWT and FWT for March 2014 (non-eFPS taxpayers)

• 1603 - FBT for CQ ended March 2014 (non-eFPS taxpayers)


using CRM/POS and other sales machines with TIN ending in an odd number for March 2014


mineral products for March 2014

• A sugar cooperative’s list of buyers of sugar for March 2014, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list

• Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for March 2014

• Copy of the list submitted to the nearest DOLE Regional/Provincial Offices – Operations Division/Unit showing the names of MWEs who received hazard pay, including justification for payment of hazard pay for the period of March 2014


withheld for March 2014• 2307 - Certificate of

creditable PT withheld for March 2014


March 2014 of employers with SSS identification numbers ending in 1 or 2


1602 - Withholding return on compensation, EWT and FWT for March 2014 (Group E)


1602 - Withholding return on compensation, EWT and FWT for March 2014 (Group D)


1602 - Withholding return on compensation, EWT and FWT for March 2014 (Group C)


1602 - Withholding return on compensation, EWT and FWT for March 2014 (Group B)


by employers whose names start with letters A to D for March 2014


registered enterprises for FY ended November 2013, filed with the BIR on March 15, 2014


1602 - Withholding return on compensation, EWT and FWT for March 2014 (Group A)


1602 - Withholding return on compensation, EWT and FWT for March 2014 (all eFPS groups)


March 2015 (all eFPS groups)

• 1700 - Annual ITR of individuals not qualified for substituted filing and marginal income earners for CY 2013

• 1701 and 1701-AIF - Annual ITR and AIF of self-employed individuals, estates and trusts for CY 2013

• 1701Q - ITR of self-employed individuals, estates and trusts for CQ March 2014

• 1702 and 1702-AIF - Annual ITR and AIF of corporations and partnerships for CY 2013

• 1704 - IAET for FY ended March 2013

• 2200M - Excise tax for mineral products for CQ ended March 2014


return for shares not traded in the stock exchange for CY 2013


whose securities are registered under RSA or SRC for FY ended December 2013


loose-leaf books of accounts

and other accounting records for FY ended March 2014


(CRM-POS) sold by machine distributors/dealers/vendors/suppliers for TQ ended March 2014


of hospitals and clinics for CQ ended March 2014

• Quarterly information on OCW’s or OFW’s remittances that are exempt from DST, to be furnished by the local banks and non-bank money transfer agents for first quarter of CY 2014

• PhilHealth - RF-1 remittance report for March 2014



18 Friday – LAST DAY OFFILING• SEC - AFS of corporations

whose SEC registration numbers end in 1 or 2 for FY ended December 2013

19 Saturday – LAST DAY OFREMITTANCE• HDMF - M1-1 contributions

by employers whose names start with letters E to L for March 2014

20 Sunday – LAST DAY OFFILING and PAYMENT• 2550M and 2551M - VAT

and PT for March 2014 (non-eFPS taxpayers)


March 2014SUBMISSION• List of OFW remittances by

local banks and non-bank money transfer agents for the first quarter of 2014


CQ ended March 2014PAYMENT• LGU - LBT second

installment for CY 2014REMITTANCE• SSS - R-5 contributions for



and PT for March 2014 (Group E)


and PT for March 2014 (Group D)

23 Wednesday – LAST DAY OFe-FILING• 2550M and 2551M - VAT

and PT for March 2014 (Group C)

24 Thursday – LAST DAY OFe-FILING• 2550M and 2551M - VAT

and PT for March 2014 (Group B)


by employers whose names start with letters M to Q for March 2014


and PT for March 2014 (Group A)


and PT for March 2014 (all eFPS groups)


March 2014SUBMISSION• Summary lists of sales/

purchases by VAT-registered taxpayers (non-eFPS taxpayers) for TQ ended March 2014

• Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco product for January to March 2014





29 Tuesday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT• 1702Q - Quarterly ITR for TQ

ended February 2014

30 Wednesday – LAST DAY OFREGISTRATION• Computerized books

of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the post-reporting requirements for CAS for FY ended March 2014

• Manual books of accounts and other accounting records if using new books for FY beginning May 1, 2014


purchases by VAT-registered taxpayers (all eFPS groups) for TQ ended March 2014


March 2014• BOI - Transcript sheets of

ORB by qualified jewelry enterprises for FY ended March 2014

• PEZA - ITR of PEZA-registered enterprises for FY ended December 2013, filed with the BIR on April 15, 2014


whose securities are not registered under RSA or SRC for FY ended December 2013



• HDMF - M1-1 contributions by employers whose names start with letters R to Z for March 2014

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April 2014 Holidays

9 - Araw ng Kagitingan17 - Maundy Thursday

18 - Good Friday19 - Black Saturday

“From nothingness in winter to full bloom in spring, nature’s instinct for growth is both powerful and enduring.”


2 Friday – LAST DAY OFFILING• Engagement letter and

renewals or subsequent agreements for financial audit by independent CPAs for FY beginning July 1, 2014

• SEC - AFS of corporations whose SEC registration numbers end in 5 or 6 for FY ended December 2013

5 Monday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT• 2000 - DST for April 2014


certifications issued by the President of NHMFC (RA 7279) for April 2014

8 Thursday – LAST DAY OFe-SUBMISSION• eSales report of taxpayers

using CRM/POS and other sales machines with TIN ending in an even number for April 2014


for distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for April 2014



10 Saturday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT/REMITTANCE• 1600 - Withholding VAT/PT

for April 2014• 1606 - Withholding on

transfer of real property other than capital assets for April 2014


1602 - Withholding return on compensation, EWT and FWT for April 2014 (non-eFPS taxpayers)


using CRM/POS and other sales machines with TIN ending in an odd number for April 2014


mineral products for April 2014

• A sugar cooperative’s list of buyers of sugar for April 2014, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list

• Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for April 2014


withheld for April 2014• 2307 - Certificate of

creditable PT withheld for April 2014


April 2014 of employers with SSS identification numbers ending in 1 or 2


1602 - Withholding return on compensation, EWT and FWT for April 2014 (Group E)


1602 - Withholding return on compensation, EWT and FWT for April 2014 (Group D)


1602 - Withholding return on compensation, EWT and FWT for April 2014 (Group C)


1602 - Withholding return on

compensation, EWT and FWT for April 2014 (Group B)


of employers whose names start with letters A to D for April 2014


1602 - Withholding return on compensation, EWT and FWT for April 2014 (Group A)


1602 - Withholding return on compensation, EWT and FWT for April 2014 (all eFPS groups)


ITR and AIF of corporations and partnerships for FY ended January 2014

• 1704 - IAET for FY ended April 2013


return for shares not traded in the stock exchange for FY ended January 2014


loose-leaf books of accounts and other accounting records for FY ended April 2014


(CRM-POS) sold by machine distributors/dealers/vendors/suppliers for TQ ended April 2014

SUBMISSION• PEZA - AFS filed with the BIR

on April 15, 2014 by PEZA-registered enterprises for CY 2013

• PhilHealth - RF-1 remittance report for April 2014


April 2014 of employers with

SSS identification numbers ending in 3 or 4


whose securities are registered under RSA or SRC for FY ended January 2014

• SEC - AFS of corporations whose SEC registration numbers end in 9 or 0 for FY ended December 2013

19 Monday – LAST DAY OFREMITTANCE• HDMF - M1-1 contributions

of employers whose names start with letters E to L for April 2014

20 Tuesday – LAST DAY OFFILING and PAYMENT• 2550M and 2551M - VAT

and PT for April 2014 (non-eFPS taxpayers)


April 2014


TQ ended April 2014




and PT for April 2014 (Group E)


and PT for April 2014 (Group D)


and PT for April 2014 (Group C)

24 Saturday – LAST DAY OFe-FILING• 2550M and 2551M - VAT

and PT for April 2014 (Group B)


of employers whose names start with letters M to Q for April 2014


and PT for April 2014 (Group A)


and PT for April 2014 (all eFPS groups)


April 2014


purchases by VAT-registered taxpayers (non-eFPS taxpayers) for TQ ended April 2014

• Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco product from February to April 2014



30 Friday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT• 1702Q - Quarterly ITR for CQ

ended March 2014


of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the post-reporting requirements for CAS for FY ended April 2014


purchases by VAT-registered taxpayers (all eFPS groups) for TQ ended April 2014


April 2014• PEZA - ITR of PEZA-

registered enterprises for TY January 2014, filed with the BIR on April 15, 2014

• BOI - Transcript sheets of ORB by qualified jewelry enterprises for FY ended April 2014

31 Saturday – LAST DAY OFREGISTRATION• Manual books of accounts

and other accounting records if using new books for FY beginning June 1, 2014


whose securities are not registered under RSA or SRC for FY ended January 2013



• HDMF - M1-1 contributions of employers whose names start with letters R to Z for April 2014

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“Sometimes you have to take a leap of faith to reach your destination.”

Photograph by: Cybill LazaroIn-charge, Audit & Assurance Division

May 2014 Holiday

1 - Labor Day


FILING• Engagement letters and

renewals or subsequent agreements for financial audit by independent CPAs for FY beginning August 1, 2014


e-FILING/FILING and e-PAYMENT/PAYMENT• 2000 - DST for May 2014


certifications issued by the President of NHMFC (RA 7279) for May 2014



using CRM/POS and other sales machines with TIN ending in an even number for May 2014


for distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for May 2014


e-FILING/FILING and e-PAYMENT/PAYMENT• 1600 - Withholding VAT/PT

for May 2014• 1606 - Withholding on

transfer of real property other than capital assets for May 2014


1602 - Withholding return on compensation, EWT and FWT for May 2014 (non-eFPS taxpayers)


using CRM/POS and other sales machines with TIN ending in an odd number for May 2014


mineral products for May 2014

• A sugar cooperative’s list of buyers of sugar for May 2014, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list

• Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for May 2014


withheld for May 2014• 2307 - Certificate of

creditable PT withheld for May 2014


May 2014 of employers with SSS identification numbers ending in 1 or 2


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for May 2014 (Group E)


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for May 2014 (Group D)


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for May 2014 (Group C)


whose securities are registered under RSA or SRC for FY ended February 2014


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for May 2014 (Group B)


registered enterprises for FY ended January 2014, filed with the BIR on May 15, 2013


of employers whose names start with letters A to D for May 2014


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for May 2014 (Group A)


1602 - Withholding return on compensation, EWT and FWT for May 2014 (all eFPS groups)


ITR and AIF of corporations and partnerships for FY ended February 2014

• 1704 - IAET for FY ended May 2013


return for shares not traded in the stock exchange for FY ended February 2014


loose-leaf books of accounts and other accounting records for FY ended May 2014


report for May 2014


(CRM-POS) sold by machine distributors/dealers/vendors/suppliers for TQ ended May 2014





of employers whose names start with letters E to L for May 2014



and PT for May 2014 (non-eFPS taxpayers)


May 2014


TQ ended May 2014





and PT for May 2014 (Group E)



and PT for May 2014 (Group D)



and PT for May 2014 (Group C)



and PT for May 2014 (Group B)


of employers whose names start with letters M to Q for May 2014



and PT for May 2014 (Group A)


and PT for May 2014 (all eFPS groups)


May 2014


purchases by VAT-registered taxpayers (non-eFPS taxpayers) for TQ ended May 2014

• Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco product from March to May 2014





whose securities are not registered under RSA or SRC for FY ended February 2014


ORB by qualified jewelry enterprises for FY ended May 2014


e-FILING/FILING and e-PAYMENT/PAYMENT• 1702Q - Quarterly ITR for TQ

ended April 2014



purchases by VAT-registered taxpayers (all eFPS groups) for TQ ended May 2014


May 2014• PEZA - ITR of PEZA

registered enterprises for TY February 2014, filed with the BIR on June 15, 2014

• Sworn statements of automobile manufacturers, assemblers or importers for first semester of CY 2014


and other accounting records if using new books for FY beginning July 1, 2014

• Computerized books of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the post-reporting requirements for CAS for FY ended May 2014


property tax second installment for 2014


of employers whose names start with letters R to Z for May 2014

• SSS - R-5 contributions for May 2014 of employers with SSS identification numbers ending in 9 or 0

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“An instinct for growth means evolving with the changing times.”

Photograph by: Timi SolidumJunior Staff, Audit & Assurance Division

June 2014 Holiday

12 - Independence Day

1 Tuesday – LAST DAY OFSUBMISSION• Sworn declaration of

gross income received by professionals for the current year as of June 30, 2014


renewals or subsequent agreements for financial audit by independent CPAs for FY beginning September 1, 2014

5 Saturday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT• 2000 - DST for June 2014SUBMISSION• Summary report of

certifications issued by the President of NHMFC (RA 7279) for June 2014

8 Tuesday – LAST DAY OFe-SUBMISSION• eSales report of taxpayers

using CRM/POS and other sales machines with TIN ending in an even number for June 2014


for distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for June 2014

10 Thursday – LAST DAY OF e-FILING/FILING and e-PAYMENT/PAYMENT• 1600 - Withholding VAT/PT

for June 2014• 1606 - Withholding on

transfer of real property other than capital assets for June 2014


1602 - Withholding return on compensation, EWT and FWT for June 2014 (non-eFPS taxpayers)

• 1603 - FBT for CQ ended June 2014 (non-eFPS taxpayers)


using CRM/POS and other sales machines with TIN ending in an odd number for June 2014


mineral products for June 2014

• A sugar cooperative’s list of buyers of sugar for June 2014, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list

• Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for June 2014

• Copy of the list submitted to the nearest DOLE Regional/Provincial Offices – Operations Division/Unit showing the names of MWEs who received hazard pay, including justification for payment of hazard pay for the period of June 2014


withheld for June 2014• 2307 - Certificate of

creditable PT withheld for June 2014


June 2014 of employers with SSS identification numbers ending in 1 or 2

11 Friday – LAST DAY OF e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for June 2014 (Group E)


1602 - Withholding return on compensation, EWT and FWT for June 2014 (Group D)


1602 - Withholding return on compensation, EWT and FWT for June 2014 (Group C)


1602 - Withholding return on compensation, EWT and FWT for June 2014 (Group B)


whose securities are registered under RSA or SRC for FY ended March 2014


of employers whose names start with letters A to D for June 2014


1602 - Withholding return on compensation, EWT and FWT for June 2014 (Group A)


1602 - Withholding return on compensation, EWT and FWT for June 2014 (all eFPS groups)


June 2014 (all eFPS groups)• 1702 and 1702-AIF - Annual

ITR and AIF of corporations and partnerships for FY ended March 2014

• 1704 - IAET for FY ended June 2013

• 2200M - Excise tax for mineral products for CQ ended June 2014


return for shares not traded in the stock exchange for FY ended March 2014


loose-leaf books of accounts and other accounting records for FY ended June 2014


(CRM-POS) sold by machine distributors/dealers/vendors/suppliers for TQ ended June 2014


of hospitals and clinics for CQ June 2014

• PhilHealth - RF-1 remittance report for June 2014




registered enterprises for FY ended February 2014, filed with the BIR on June 15, 2014

19 Saturday – LAST DAY OF REMITTANCE• HDMF - M1-1 contributions

of employers whose names start with letters E to L for June 2014

20 Sunday – LAST DAY OFFILING and PAYMENT• 2550M and 2551M - VAT

and PT for June 2014 (non-eFPS taxpayers)


June 2014SUBMISSION• Quarterly information on

OCW’s or OFW’s remittances that are exempt from DST, to be furnished by local banks and non-bank money transfer agents for second quarter of CY 2014


TQ ended June 2014PAYMENT• LGU - LBT third installment

for CY 2014REMITTANCE• SSS - R-5 contributions for



and PT for June 2014 (Group E)


and PT for June 2014 (Group D)


and PT for June 2014 (Group C)


and PT for June 2014 (Group B)


of employers whose names start with letters M to Q for June 2014


and PT for June 2014 (Group A)


and PT for June 2014 (all eFPS groups)


June 2014SUBMISSION• Summary list of sales/

purchases of VAT-registered taxpayers (non-eFPS taxpayers) for TQ ended June 2014

• Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco product for April to June 2014



29 Tuesday – LAST DAY OFFILING• SEC - AFS of corporations

whose securities are not registered under RSA or SRC for FY ended March 2013

30 Wednesday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT• 1702Q - Quarterly ITR for TQ

ended May 2014e-SUBMISSION• Summary list of sales/

purchases of VAT-registered taxpayers (all eFPS groups) for TQ ended June 2014


June 2014• PEZA - ITR of PEZA-

registered enterprises for FY ended March 2014, filed

with the BIR on July 15, 2014


of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the post-reporting requirements for CAS for FY ended June 2014

31 Thursday – LAST DAY OFe-SUBMISSION• List of regular suppliers

of goods and services of the top 20,000 private corporations and top 5,000 individual taxpayers engaged in business or practice of profession for first semester of 2014


ORB of qualified jewelry enterprises for FY ended June 2014

• Sworn statement of every lessee, concessionaire, owner or operator of mines and quarry, processor of minerals, producer or manufacturer of mineral products for the first semester of 2014

• Tenants’ profile together with the supplemental information as of June 2014


and other accounting records if using new book for FY beginning August 1, 2014



• HDMF - M1-1 contributions of employers whose names start with letters R to Z for June 2014

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“Driven by the instinct for growth, we overcome life’s challenges and enjoy every moment of the ride.”

Photograph by: Yusoph MauteIn-charge, Audit & Assurance Division


SUBMISSION• Engagement letters and

renewals or subsequent agreements for financial audit by independent CPAs for FY beginning October 1, 2014


e-FILING/FILING and e-PAYMENT/PAYMENT• 2000 - DST for July 2014


certifications issued by the President of NHMFC (RA 7279) for July 2014



using CRM/POS and other sales machines with TIN ending in an even number for July 2014


for distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for July 2014



for July 2014• 1606 - Withholding on

transfer of real property other than capital assets for July 2014


1602 - Withholding return on compensation, EWT and FWT for July 2014 (non-eFPS taxpayers)


using CRM/POS and other sales machines with TIN ending in an odd number for July 2014


for mineral products for July 2014

• A sugar cooperative’s list of buyers of sugar for July 2014, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list

• Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for July 2014


withheld for July 2014• 2307 - Certificate of

creditable PT withheld for July 2014


July 2014 of employers with SSS identification numbers ending in 1 or 2


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for July 2014 (Group E)


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for July 2014 (Group D)


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for July 2014 (Group C)


whose securities are registered under RSA or SRC for FY ended April 2013


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for July 2014 (Group B)


registered enterprises for FY ended March 2014, filed with the BIR on July 15, 2014


of employers whose names start with letters A to D for July 2014



1602 - Withholding return on compensation, EWT and FWT for July 2014 (all eFPS groups)

e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for July 2014 (Group A)

e-FILING/FILING and e-PAYMENT/PAYMENT• 1701Q - ITR of self-employed

individuals, estates and trusts for TQ ended June 2014

• 1702 and 1702-AIF - Annual ITR and AIF of corporations and partnerships for FY ended April 2014

• 1704 - IAET for FY ended July 2013


return for shares not traded in the stock exchange for FY ended April 2014


loose-leaf books of accounts and other accounting records for FY ended July 2014


(CRM-POS) sold by machine distributors/dealers/vendors/suppliers for TQ ended July 2014


report for July 2014





of employers whose names start with letters E to L for July 2014



and PT for July 2014 (non-eFPS taxpayers)


July 2014


TQ ended July 2014





and PT for July 2014 (Group E)



and PT for July 2014 (Group D)



and PT for July 2014 (Group C)



and PT for July 2014 (Group B)


of employers whose names start with letters M to Q for July 2014



and PT for July 2014 (Group A)


and PT for July 2014 (all eFPS groups)


July 2014


purchases of VAT-registered taxpayers (non-eFPS taxpayers) for TQ ended July 2014

• Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco product for May to July 2014





whose securities are not registered under RSA or SRC for FY ended April 2014



ended June 2014



of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the post-reporting requirements for CAS for FY ended July 2014


purchases of VAT-registered taxpayers (all eFPS groups) for TQ ended July 2014


July 2014• PEZA - ITR of PEZA-

registered enterprises for FY ended April 2014, filed with the BIR on August 15, 2014

• BOI - Transcript sheets of ORB of qualified jewelry enterprises for FY ended July 2014



and other accounting records if using new books for FY beginning September 1, 2014



• HDMF - M1-1 contributions of employers whose names start with letters R to Z for July 2014

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“The instinct for growth is sharpened by our interaction with people and the world around us.”


August 2014 Holidays:

21 - Ninoy Aquino Day25 - National Heroes’ Day



renewals or subsequent agreements for financial audit by independent CPAs for FY beginning November 1, 2014


e-FILING/FILING and e-PAYMENT/PAYMENT• 2000 - DST for August 2014


certifications issued by the President of NHMFC (RA 7279) for August 2014



using CRM/POS and other sales machines with TIN ending in an even number for August 2014


for distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for August 2014


e-FILING/FILING and e-PAYMENT/PAYMENT/REMITTANCE• 1600 - Withholding VAT/PT

for August 2014• 1606 - Withholding on

transfer of real property other than capital assets for August 2014


1602 - Withholding return on compensation, EWT and FWT for August 2014 (non-eFPS taxpayers)


using CRM/POS and other sales machines with TIN

ending in an odd number for August 2014


mineral products for August 2014

• A sugar cooperative’s list of buyers of sugar for August 2014, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list

• Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for August 2014


withheld for August 2014• 2307 - Certificate of

creditable PT withheld for August 2014


August 2014 of employers with SSS identification numbers ending in 1 or 2


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for August 2014 (Group E)


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for August 2014 (Group D)


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for August 2014 (Group C)


whose securities are registered under RSA or SRC for FY ended May 2014


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for August 2014 (Group B)


registered enterprises for FY ended April 2014, filed with the BIR on August 15, 2014


of employers whose names start with letters A to D for August 2014


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for August 2014 (Group A)


1602 - Withholding return on compensation, EWT and FWT for August 2014 (all eFPS groups)


ITR and AIF of corporations and partnerships for FY ended May 2014

• 1704 - IAET for FY ended August 2013


return for shares not traded in the stock exchange for FY ended May 2014


loose-leaf books of accounts and other accounting records for FY ended August 2014


(CRM-POS) sold by machine distributors/dealers/vendors/suppliers for TQ ended August 2014


report for August 2014





of employers whose names start with letters E to L for August 2014



and PT for August 2014 (non-eFPS taxpayers)


August 2014


TQ ended August 2014





and PT for August 2014 (Group E)



and PT for August 2014 (Group D)



and PT for August 2014 (Group C)



and PT for August 2014 (Group B)


of employers whose names start with letters M to Q for August 2014



and PT for August 2014 (Group A)


and PT for August 2014 (all eFPS groups)

e-PAYMENT/PAYMENT• 2550Q - VAT for TQ ended

August 2014


purchases of VAT-registered taxpayers (non-eFPS taxpayers) for TQ ended August 2014

• Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco product for June to August 2014




FILING• SEC - AFS for FY ended

May 2013 of corporations whose securities are not registered under RSA or SRC



ended July 2014



of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the post-reporting requirements for CAS for FY ended August 2014

• Manual books of accounts and other accounting records for FY beginning October 1, 2014


purchases of VAT-registered taxpayers (all eFPS groups) for TQ ended August 2014


July 2014• BOI - Transcript sheets of

ORB of qualified jewelry enterprises for FY ended August 2014

• PEZA - ITR of PEZA-registered enterprises for FY May 2014, filed with the BIR on September 15, 2014


property tax third installment for CY 2014



• HDMF - M1-1 contributions of employers whose names start with letters R to Z for August 2014

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“Braving the first few steps is crucial in the journey towards growth.”

Photograph by: Roel BoiserIn-charge, Audit & Assurance Division

2 Thursday – LAST DAY OFSUBMISSION• Engagement letters and

renewals or subsequent agreements for financial audit by independent CPAs for FY beginning December 1, 2014

5 Sunday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT• 2000 - DST for September

2014SUBMISSION• Summary report of

certifications issued by the President of NHMFC (RA 7279) for September 2014

8 Wednesday – LAST DAY OFe-SUBMISSION• eSales report of taxpayers

using CRM/POS and other sales machines with TIN ending in an even number for September 2014


for distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for September 2014

10 Friday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT• 1600 - Withholding VAT/PT

for September 2014• 1606 - Withholding on

transfer of real property other than capital assets for September 2014


1602 - Withholding return on compensation, EWT and FWT for September 2014 (non-eFPS taxpayers)

• 1603 - FBT for CQ ended September 2014 (non-eFPS taxpayers)


using CRM/POS and other sales machines with TIN ending in an odd number for September 2014


for mineral products for September 2014

• A sugar cooperative’s list of buyers of sugar for September 2014, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list

• Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for September 2014

• Copy of the list submitted to the nearest DOLE Regional/Provincial Offices – Operations Division/Unit showing the names of MWEs who received hazard pay, including justification for payment of hazard pay for the period of September 2014

DISTRIBUTION• 2306 - Certificate of VAT/

PT withheld for September 2014

• 2307 - Certificate of creditable PT withheld for September 2014

REMITTANCE• SSS - R-5 contributions

for September 2014 of employers with SSS identification numbers ending in 1 or 2


1602 - Withholding return on compensation, EWT and FWT for September 2014 (Group E)


1602 - Withholding return on compensation, EWT and FWT for September 2014 (Group D)


1602 - Withholding return on compensation, EWT and FWT for September 2014 (Group C)

SUBMISSION• SEC - AFS for FY ended June

2014 of corporations whose

securities are registered under RSA or SRC


1602 - Withholding return on compensation, EWT and FWT for September 2014 (Group B)


of employers whose names start with letters A to D for September 2014


1602 - Withholding return on compensation, EWT and FWT for September 2014 (Group A)


1602 - Withholding return on compensation, EWT and FWT for September 2014 (all eFPS groups)

e-FILING/FILING and e-PAYMENT/PAYMENT/REMITTANCE• 1603 - FBT for CQ ended

September 2013 (all eFPS groups)

• 1702 and 1702-AIF - Annual ITR and AIF of corporations and partnerships for FY ended June 2014

• 1702 and 1702-AIF - Annual ITR and AIF of corporations and partnerships for FY ended June 2014

• 1704 - IAET for FY ended September 2013

• 2200M - Excise tax for mineral products for CQ ended September 2014


return for shares not traded in the stock exchange for FY ended June 2014


loose-leaf books of accounts and other accounting records for FY ended September 2014


(CRM-POS) sold by machine

distributors/dealers/vendors/suppliers for TQ ended September 2014


registered enterprises for FY ended May 2013, filed with the BIR on September 15, 2013

• List of medical practitioners of hospitals and clinics for CQ ended September 2014

• PhilHealth - RF-1 remittance report for September 2014



19 Sunday – LAST DAY OFREMITTANCE• HDMF - M1-1 contributions

of employers whose names start with letters E to L for September 2014

20 Monday – LAST DAY OFFILING and PAYMENT• 2550M and 2551M - VAT

and PT for September 2014 (non-eFPS taxpayers)


September 2014SUBMISSION• Quarterly information on

OCW’s or OFW’s remittances that are exempt from DST, to be furnished by local banks and non-bank money transfer agents for third quarter of CY 2014


TQ ended September 2014PAYMENT• LGU - LBT fourth installment

for CY 2014REMITTANCE• SSS - R-5 contributions



and PT for September 2014 (Group E)


and PT for September 2014 (Group D)


and PT for September 2014 (Group C)


and PT for September 2014 (Group B)


of employers whose names start with letters M to Q for September 2014

25 Saturday - LAST DAY OFe-FILING• 2550M and 2551M - VAT

and PT for September 2014 (Group A)


and PT for September 2014 (all eFPS groups)


September 2014SUBMISSION• Summary list of sales/

purchases of VAT-registered taxpayers (non-eFPS taxpayers) for TQ ended September 2014

• Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco product for July to September 2014



28 Tuesday – LAST DAY OFFILING• SEC - AFS for FY ended

June 2014 of corporations whose securities are not registered under RSA or SRC

30 Thursday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT• 1702Q - Quarterly ITR for TQ

ended August 2014REGISTRATION• Computerized books

of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the post-reporting requirements for CAS for FY ended September 2014


purchases of VAT-registered taxpayers (all eFPS groups) for TQ ended September 2014


September 2014• PEZA - ITR of PEZA-

registered enterprises for FY ended June 2014, filed with the BIR on October 15, 2014

31 Friday – LAST DAY OFSUBMISSION• BOI - Transcript sheets of

ORB of qualified jewelry enterprises for FY ended September 2014


and other accounting records if using new books for FY beginning November 1, 2014


of employers whose names start with letters R to Z for September 2014

• SSS - R-5 contributions for September 2014 of employers with SSS identification numbers ending in 9 or 0

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10“Every long and winding road towards growth becomes an experience to look forward to

when smiles accompany you in the journey.”

Photograph by: Yusoph MauteIn-charge, Audit & Assurance Division



renewals or subsequent agreements for financial audit by independent CPAs for TY beginning January 1, 2015


e-FILING/FILING and e-PAYMENT/PAYMENT• 2000 - DST for October

2014


certifications issued by the President of NHMFC (RA 7279) for October 2014



using CRM/POS and other sales machines with TIN ending in an even number for October 2014


for distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for October 2014



for October 2014• 1606 - Withholding on

transfer of real property other than capital assets for October 2014


1602 - Withholding return on compensation, EWT and FWT for October 2014 (non-eFPS taxpayers)


using CRM/POS and other sales machines with TIN ending in an odd number for October 2014


mineral products for October 2014

• A sugar cooperative’s list of buyers of sugar for October 2014, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list

• Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for October 2014


withheld for October 2014• 2307 - Certificate of

creditable PT withheld for October 2014


October 2014 of employers with SSS identification numbers ending in 1 or 2


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for October 2014 (Group E)


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for October 2014 (Group D)


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for October 2014 (Group C)

FILING• SEC - AFS for FY ended July

2014 of corporations whose securities are registered under RSA or SRC


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for October 2014 (Group B)


of employers whose names start with letters A to D for October 2014


registered enterprises for FY ended June 2014, filed with the BIR on October 15, 2014


e-FILING• 1601C, 1601E, 1601F and

1602 - Withholding return on compensation, EWT and FWT for October 2014 (Group A)


1602 - Withholding return on compensation, EWT and FWT for October 2014 (all eFPS groups)

e-FILING/FILING and e-PAYMENT/PAYMENT• 1701Q - ITR of self-employed

individuals, estates and trusts for TQ September 2014

• 1702 and 1702-AIF - Annual ITR and AIF of corporations and partnerships for FY ended July 2014

• 1704 - IAET for FY ended October 2013


return for shares not traded in the stock exchange for FY ended July 2014


loose-leaf books of accounts and other accounting records for FY ended October 2014


(CRM-POS) sold by machine distributors/dealers/vendors/suppliers for TQ ended October 2014


report for October 2014





of employers whose names start with letters E to L for October 2014



and PT for September 2014 (non-eFPS taxpayers)


October 2014


TQ ended October 2014





and PT for October 2014 (Group E)



and PT for October 2014 (Group D)



and PT for October 2014 (Group C)



and PT for October 2014 (Group B)


of employers whose names start with letters M to Q for October 2014



and PT for October 2014 (Group A)


and PT for October 2014 (all eFPS groups)


October 2014


purchases of VAT-registered taxpayers (non-eFPS taxpayers) for TQ ended October 2014

• Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco product for August to October 2014




FILING• SEC - AFS for FY ended

July 2014 of corporations whose securities are not registered under RSA or SRC



ended September 2014


ORB by qualified jewelry enterprises for FY ended October 2014



and other accounting records if using new books for FY beginning December 1, 2014

• Computerized books of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the post-reporting requirements for CAS for FY ended October 2014


purchases of VAT-registered taxpayers (all eFPS groups) for TQ ended October 2014


October 2014• PEZA - ITR of PEZA-

registered enterprises for FY ended July 2014, filed with the BIR on November 15, 2014

REMITTANCE • HDMF - M1-1 contributions

of employers whose names start with letters R to Z for October 2014

• SSS - R-5 contributions for October 2014 of employers with SSS identification numbers ending in 9 or 0

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“The life of a constant traveller and explorer is a life of growth and discovery. ”

Photograph by: Ivan TucayIn-charge, Audit & Assurance Division

November 2014 Holidays

1 - All Saints’ Day30 - Bonifacio Day


renewals or subsequent agreements for financial audit by independent CPAs for FY beginning February 1, 2015

5 Friday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT• 2000 - DST for November

2014


for distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for November 2014

8 Monday – LAST DAY OFe-SUBMISSION• eSales report of taxpayers

using CRM/POS and other sales machines with TIN ending in an odd number for November 2014


for distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for November 2014

10 Wednesday – LAST DAY OFe-FILING/FILING and e-PAYMENT/PAYMENT• 1600 - Withholding VAT/PT

for November 2013• 1606 - Withholding on

transfer of real property other than capital assets for November 2014


1602 - Withholding return on compensation, EWT and FWT for November 2014 (non-eFPS taxpayers)


using CRM/POS and other sales machines with TIN ending in an odd number for November 2014


for mineral products for November 2014

• A sugar cooperative’s list of buyers of sugar for November 2014, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list

• Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for November 2014


withheld for November 2014• 2307 - Certificate of

creditable PT withheld for November 2014


for November 2014 of employers with SSS identification numbers ending in 1 or 2


1602 - Withholding return on compensation, EWT and FWT for November 2014 (Group E)


1602 - Withholding return on compensation, EWT and FWT for November 2014 (Group D)


1602 - Withholding return on compensation, EWT and FWT for November 2014 (Group C)


1602 - Withholding return on compensation, EWT and FWT for November 2014 (Group B)


whose securities are registered under RSA or SRC for FY ended August 2014


of employers whose names start with letters A to D for November 2014


1602 - Withholding return on compensation, EWT and FWT for November 2014 (Group A)


1602 - Withholding return on compensation, EWT and FWT for November 2014 (all eFPS groups)


ITR and AIF of corporations and partnerships for FY ended August 2014

• 1704 - IAET for FY ended November 2013


return for shares not traded in the stock exchange for FY ended August 2014


loose-leaf books of accounts and other accounting records for FY ended November 2014


(CRM-POS) sold by machine distributors/dealers/vendors/suppliers for TQ ended November 2014


registered enterprises for FY ended July 2014, filed with the BIR on November 15, 2013

• PhilHealth - RF-1 remittance report for November 2014



19 Friday – LAST DAY OFREMITTANCE• HDMF - M1-1 contributions

of employers whose names start with letters E to L for November 2014

20 Saturday – LAST DAY OFFILING and PAYMENT• 2550M and 2551M - VAT

and PT for November 2014 (non-eFPS taxpayers)


November 2014


TQ ended November 2014




and PT for November 2014 (Group E)


and PT for November 2014 (Group D)


and PT for November 2014 (Group C)


and PT for November 2014 (Group B)


of employers whose names start with letters M to Q for November 2014

25 Thursday – Christmas Daye-PAYMENT• 2550M and 2551M - VAT

and PT for November 2014 (all eFPS groups)


and PT for November 2014 (Group A)


November 2014


purchases of VAT-registered taxpayers (non-eFPS taxpayers) for TQ ended November 2014

• Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco product for September to November 2014



29 Monday – LAST DAY OF FILING• SEC - AFS for FY ended

August 2014 of corporations whose securities are not registered under RSA or SRC

30 Tuesday – LAST DAY OF e-FILING/FILING and e-PAYMENT/PAYMENT• 1702Q - Quarterly ITR for TQ

ended October 2014


of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the

post-reporting requirements for CAS for FY ended November 2014


purchases of VAT-registered taxpayers (all eFPS groups) for TQ ended November 2014


November 2014• PEZA - ITR of PEZA-

registered enterprises for FY ended August 2014, filed with the BIR on December 15, 2014

31 Wednesday – LAST DAY OFREGISTRATION• Manual books of accounts

and other accounting records if using new books for FY beginning January 1, 2015


ORB by qualified jewelry enterprises for FY ended November 2014


property tax last installment of 2014


of employers whose names start with letters R to Z for November 2014

• SSS - R-5 contributions for November 2014 of employers with SSS identification numbers ending in 9 or 0

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“As a Firm driven by the spirit of adventure, we dare carve our own path and leave our marks where we tread.”

Photograph by: Roel BoiserIn-charge, Audit & Assurance Division

December 2014 Holidays

25 - Christmas Day24 and 26 - Additional special non-working days

30 - Rizal Day31 - Last day of the year

Benjamin R. PunongbayanFounderT 988-2288 ext. 700E [email protected]

Ma. Victoria C. EspañoChairperson & CEOT 988-2288 ext. 510E [email protected]

Leonardo D. Cuaresma Jr.Managing Partner & COOT 988-2288 ext. 220E [email protected]

Tax Advisory and ComplianceEleanor L. RoqueDivision HeadT 988-2288 ext. 550E [email protected]

Lina P. FigueroaPrincipalT 988-2288 ext. 520E [email protected]

Edward L. RoguelPartnerT 988-2288 ext. 540E [email protected]

Audit and AssuranceLeonardo D. Cuaresma Jr.Division HeadT 988-2288 ext. 220E [email protected]

Advisory ServicesEmiliano S. Librea IIIDivision Head, CIOT 988-2288 ext. 290E [email protected]

Makati20th Floor, Tower 1The Enterprise Center6766 Ayala Avenue, Makati City 1200T +63 2 988-2288F +63 2 886-5506W www.punongbayan-araullo.com www.gti.org

CebuUnit 603, 6th FloorAyala Life - FGU CenterMindanao Avenue corner Biliran RoadCebu Business Park, Cebu City 6000T +63 32 231-6090; +63 32 233-0574F +63 32 231-0693E [email protected]

DavaoUnit 46, 4th FloorThe Landco - PDCP Corporate CentreJ.P. Laurel Avenue, Davao City 8000T +63 82 221-1498 to 99; 221-1500F +63 82 221-1498E [email protected]

CaviteNo. 12B, Unit E, LTSR BuildingGen. Emilio Aguinaldo HighwaySampaloc 1, Pala-PalaDasmariñas City, CaviteT +63 2 529-6181; +63 46 416-4884F +63 2 529-6181; +63 46 416-4884E [email protected]

P&A Grant Thornton Outsourcing, Inc.23rd Floor, Tower 1The Enterprise Center6766 Ayala Avenue, Makati City 1200

Jessie C. CarpioPresidentT 864-0741 ext. 800D 813-6957F 893-2672E [email protected]

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NOTES TO USERS:

Due dates are for BIR requirements unless otherwise indicated.

Deadlines falling on Saturdays/Sundays/Holidays are automatically moved to the next working day.

Under Republic Act No. 9492, observance of regular and special holidays may be moved through a Presidential Proclamation.

Industry groupings for electronic filing and payment system (eFPS):

Group ABanking institutions; insurance and pension funding; non-bank financial intermediation; activities auxiliary to financial intermediation; construction; water/land transport; hotels and restaurants

Group BManufacturing; metallic ore mining; non-metallic mining and quarrying

Group CRetail/wholesale/commission trade; sale, maintenance, repair of motor vehicles; sale of automotive fuel; collection, purification and distribution of water; computer and related activities; real estate activities

Group DAir transport; electricity, gas, steam, and hot water supply; postal and telecommunications; publishing, printing and reproduction of recorded media; recreational, cultural and sporting activities; recycling; renting of goods and equipment; support and auxiliary transport activities

Group EActivities of membership organizations; health and social work; private educational services; public administration and defense; compulsory social security; public educational services; research and development; agricultural, hunting, and forestry; farming of animals; fishing; other service activities; miscellaneous business activities; unclassified

The P&A tax calendar was prepared exclusively for the information of clients and staff of Punongbayan & Araullo and should not be used or relied upon as a substitute for detailed advice. Accordingly, Punongbayan & Araullo accepts no responsibilityfor any loss that occurs to any party who acts on the information contained herein without further consultation with us.

For further inquiries, please call our Tax Knowledge Center at 988-2288 ext. 538, or send an e-mail to [email protected]

© 2014 Punongbayan & Araullo. All rights reserved.

LEGEND:

AFS – Audited financial statementAIF – Account information formBOI – Board of InvestmentCAS – Computerized accounting systemCGT – Capital gains taxCPA – Certified public accountantCQ – Calendar quarterDST – Documentary stamp taxeFiling – Electronic filingePayment – Electronic paymentEWT – Expanded withholding taxFBT – Fringe benefits taxFWT – Final withholding taxFY – Fiscal yearHDMF – Home Development Mutual FundIAET – Improperly accumulated earnings taxITR – Income tax returnLBT – Local business taxLGU – Local Government UnitMWE – Minimum wage earnerNHMFC – National Home Mortgage Finance CorporationOCW – Overseas contract workerOFW – Overseas Filipino workerORB – Official register bookPEZA – Philippine Economic Zone AuthorityPhilHealth – Philippine Health Insurance CorporationPOS – Point-of-sale machinePT – Percentage taxRA – Republic ActRSA – Revised Securities ActSRC – Securities Regulation CodeSSS – Social Security SystemTQ – Taxable quarterTY – Taxable yearVAT – Value-added tax

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