Tax Calendar

REGISTRATION
1905 – self-employed individual may file this application for registration information update to elect 8% income tax rate option until May 15th
SUBMISSION

SUBMISSION
⁽¹⁾ Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers [December 16-31, 2022]; ⁽²⁾ Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs [FY beginning March 1, 2023]

SUBMISSION
Summary Report of Certification issued by the President of the NHFMC (RA7279) [Month of December 2022]
e-SUBMISSION
All Transcript Sheets of eORBs used by Manufacturer of cigarettes, cigars, cigarette papers, including traders/dealers of whole leaf tobacco & partially manufactured tobacco [Month of December 2022]
e-FILING/FILING & e-PAYMENT/PAYMENT
 ⁽¹⁾ BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) [Month of December 2022]; ⁽²⁾ BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One-Time Transactions [Month of December 2022]

2022]

SUBMISSION
All Transcript Sheets of ORBs used by Dealers of Automobiles/Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles [Month of December 2022]
e-SUBMISSION
Monthly e-Sales Report for all Taxpayers using CRM/POS with TIN ending in Even Number [Month of December 2022]

SUBMISSION

 ⁽¹⁾ Transcript Sheets of 2222-ORB [Month of Dec. 2022]; ⁽²⁾ 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 [Month of Dec. 2022]; ⁽³⁾ Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill [Month of Dec. 2022]; ⁽⁴⁾ Monthly Report of DST Collection and Remitted by the Government Agency [Month of Dec. 2022]; ⁽⁵⁾ Importer’s Notarized Liquidation Statement together with the required attachments [Month of Nov. – Dec. 2022]

FILING & PAYMENT

 ⁽¹⁾ 2200C – Excise Tax Return for Cosmetic Procedures with Monthly Summary of Cosmetic Procedures Performed [Month of Dec. 2022]; ⁽²⁾ 2200M – Excise Tax Return for sale of gold & other metallic mineral products by small-scale miners to the BSP [Month of Dec. 2022]

e-FILING/FILING & e-PAYMENT/PAYMENT

 ⁽¹⁾ 1600 together with the MAP-EFPS & Manual Filers [Month of Dec. 2022]; ⁽²⁾ 1606 –EFPS & Manual Filers [Month of Dec. 2022]; ⁽³⁾ Withholding Tax Remittance Return/s for BIR Form 1600 with the Corresponding TRAs/eTRAs by NGAs – EFPS & Manual filers [Month of Dec. 2022]; ⁽⁴⁾ 1600-VT and 1600-PT – Manual Filers [Month of Dec. 2022]

e-SUBMISSION

Monthly e-Sales Report for all Taxpayers using CRM/POS with TIN ending in Odd Number [Month of Dec. 2022]

DISTRIBUTION

2307 – Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax) [Month of Dec. 2022]

e-FILING BIR Form

1601-C – eFPS Filers under Group E [Month of December 2022]

e-FILING BIR Form

1601-C – eFPS Filers under Group D [Month of December 2022]

e-FILING BIR Form

1601-C – eFPS Filers under Group C [Month of December 2022]

e-FILING BIR Form

1601-C – eFPS Filers under Group B [Month of December 2022]

REGISTRATION

Permanently Bound Computer – Generated/Loose Leaf Books of Accounts & other Accounting Records such as but not limited to Receipts & Invoices together with the affidavit/certificate under oath as to the type of books, number of pages/leaves used & volume number during the TY [CY ended Dec. 31, 2022]

SUBMISSION

⁽¹⁾ List of Medical Practitioners [Month of Dec. 2022]; ⁽²⁾ Quarterly List of (with monthly breakdown) of contractors of government contracts entered into by the provinces / municipalities / barangays [CQ ended Dec. 31, 2022]; ⁽³⁾ Monthly Summary Report / Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDS and LRAs [Month of Dec. 2022]; ⁽⁴⁾ Summary List of blank OCTs/TCTs/CCTs issued to all RDs [Month of Dec. 2022]; ⁽⁵⁾ Copy of Quarterly Updates of Assessment Roll (list if existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer [CQ ended Dec. 31, 2022]; ⁽⁶⁾ Notarized Income Payee’s Sworn Declaration of Gross Receipts/Sales with required attachments of Individuals to the Payee or Withholding Agent [CY 2022]

FILING & PAYMENT

⁽¹⁾ BIR Form 1601-C – Non-eFPS Filers [Month of Dec. 2022]; ⁽²⁾ BIR Form 1707-A (Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) – by Corporate Taxpayers [FY ended Sept. 30, 2022]; ⁽³⁾ Withholding Tax Remittance Return/s with the Corresponding TRAs/eTRAs by NGAs – eFPS & Manual filers [Month of Dec. 2022]

e-FILING/FILING & e-PAYMENT/PAYMENT

⁽¹⁾ 1702 by corporation, partnership and other non-individual taxpayer together with the applicable attachments (AFS together with SAWT & 1709, if applicable. Photocopy of the CE for ITH issued by IPAs) – eFPS & Manual filers [FY ended Sept. 30, 2022]; ⁽²⁾ 1704 together with the applicable attachments [CY ended Dec. 31, 2021]; ⁽³⁾ 2200M – Excise Tax Return for Mineral Products [CY ended Dec. 31, 2022]; ⁽⁴⁾ BIR Form 1601-C -NGAs [Month of Dec. 2022]

e-SUBMISSION

Quarterly Summary List of Machines (CRM-POS) sold by all machine distributor / dealer / vendor/supplier [TQ ended Dec. 31, 2022]

e-FILING BIR Form

1601-C – eFPS Filers under Group A [Month of December 2022]

SUBMISSION

Consolidated Return of all Transactions based on the Reconciled Data of Stockbrokers [Jan. 1-15, 2023]

⁽¹⁾Quarterly Information on OCWs or OFWs Remittances which are Exempt from DST to be furnished by the local banks and non-bank money transfer agents [CQ ended Dec. 31, 2022]; ⁽²⁾ Quarterly Report of Printer [CQ ended Dec. 31, 2022]

e-SUBMISSION

Monthly Report of Printers [Month of Dec. 2022]

DISTRIBUTION

BIR Form 2307 Certificate of Creditable Tax Withheld at Source (Income Tax) [TQ ended Dec. 31, 2022]

e-FILING/FILING & e-PAYMENT/PAYMENT

⁽¹⁾ BIR Form 1600-WP – eFPS & Manual filers [Month of Dec. 2022]; ⁽²⁾ BIR Form 2550M – Manual Filer [Month of Dec. 2022]

e-PAYMENT

BIR Form 1601-C – eFPS filers under Group E, D, C, B, & A [Month of Dec. 2022]

e-FILING

BIR Form 2550M – eFPS filers under Group E [Month of Dec. 2022]

e-FILING

BIR Form 2550M – eFPS filers under Group D [Month of Dec. 2022]

e-FILING

BIR Form 2550M – eFPS filers under Group C [Month of Dec. 2022]

e-FILING

BIR Form 2550M – eFPS filers under Group B [Month of Dec. 2022]

REFUND

Excess Taxes Withheld on Compensation by Employer, whether Private or Government as a result of the Year-End Adjustment [CY ended Dec. 31, 2022]

SUBMISSION

⁽¹⁾Quarterly SLSPI by a VAT-Registered Taxpayers – Manual Filers [TQ ended Dec. 31, 2022]; ⁽²⁾ Sworn Statements of the Manufacturer’s & Importer’s Volume of Sales of each particular brand of alcohol and tobacco products [TQ ended Dec. 31, 2022]

e-FILING

BIR Form Nos. 2550M & 2551M – eFPS filers under Group A [Month of Dec. 2022]

e-FILING/FILING & e-PAYMENT/PAYMENT

⁽¹⁾2550Q together with the SLSPI if applicable – eFPS & Manual filers [TQ ended Dec. 31, 2022]; ⁽²⁾ 2551Q – eFPS & Manual filers [TQ ended Dec. 31, 2022]; ⁽³⁾ 2550M – EFPS filer under Group A [Month of Dec. 2022]

e-PAYMENT

BIR Form No. 2550M – eFPS filers under Group E, D, C, & B [Month of Dec. 2022]

e-FILING/FILING & e-PAYMENT/PAYMENT

BIR Form No. 1702Q and SAWT- Manual & eFPS filers [FQ ended Nov. 30, 2022]

REGISTRATION

Computerized Books of Accounts & other Accounting Records in CD-R, DVD-R or other optical media properly labelled with the information required under existing revenue issuances together with affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records [CY ended Dec. 31, 2022]

SUBMISSION

⁽¹⁾Inventory List of finished goods, work in progress, raw materials, supplies, and stock-in trade of taxpayers in the format prescribed in RMC No. 57-2015 [CY ended Dec. 31, 2022]; ⁽²⁾ Applicable attachments to 1702 (AFS together with SAWT & 1709, if applicable. Photocopy of the CE for ITH issued by IPAs) – eFPS filers [FY ended Sept. 30, 2022]; ⁽³⁾ Attachments to e-filed 1601C (if applicable) – eFPS filers: Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office-Operations Division/Unit for MWEs receiving hazard pay for the Private Sector; Justification for such payment of hazard pay as certified by DOLE – for the Private Sector; Copy of the DBM circular/s or its equivalent as to who are allowed to receive hazard pay – for the Public Sector [Month of Dec. 2022]

e-SUBMISSION

⁽¹⁾Quarterly SLSPI by eFPS filers [TQ ended Dec. 31, 2022]; ⁽²⁾ Attachment to e-filed 1702 (if applicable) – eFPS  filers [FY ended  Sept. 30, 2022]

REGISTRATION

Official Appointment of Books for Self-Employed Professionals [CY 2023]

SUBMISSION

⁽¹⁾Alphalist of BOI/BOI ARMM-registered enterprise whose ITH incentives entitlements have expired [Month of Dec. 2022]; ⁽²⁾ Sworn Statement by every lessee, concessionaire, owner or operator of mines or quarry, processor of minerals, producers or manufacturer of mineral products [2nd semester of 2022]; ⁽³⁾ Sworn Declaration of motel and other similar establishments [TY 2022]; ⁽⁴⁾ Sworn Statement by Senior Citizens whose annual taxable income for the previous year does not exceed the poverty level as determined by NEDA thru the NCSB [TY 2022]; ⁽⁵⁾ Sworn Certification from the International Carrier stating that there is no change in the Domestic laws of its Home Country Granting Income Tax Exemption to Philippine Carriers (RA 10378) [CY 2023 for Exemptions issued in 2022]; ⁽⁶⁾Annual Information by all accredited Tax Agents/Practitioners to be submitted to RNAB/RRAB [TY 2022]; ⁽⁷⁾ Annual Alphabetical List of Professional/persons who were issued PTR/OTR by LGUs [CY ended Dec. 31, 2022]; ⁽⁸⁾ Contract of Lease and Information on Lessee/ Lessors/Sub-Lessors of Commercial Establishments, Buildings or Spaces for Tenants [2nd Semester of CY 2022]; ⁽⁹⁾Notarized Income Payor/ Withholding Agent’s Sworn Declaration with List of Payees [CY 2023]; ⁽¹⁰⁾TTRA or Request for Confirmation for each transaction applying the provision/s in the applicable tax treaty between the Philippines and other countries [FY ended Sept. 2022]

e-FILING/FILING & e-PAYMENT/PAYMENT

⁽¹⁾ 1602Q & 1603Q – eFPS & Manual filers [TQ ended Dec. 31, 2022]; ⁽²⁾ 1601EQ & 1601FQ with QAPS [TQ ended Dec. 31, 2022]; ⁽³⁾ 1604C & 1604F together with the alphabetical List of Employees/Payees by eFPS & Manual filers [CY 2022]; ⁽⁴⁾ 0605 Annual Registration Fee [TY 2023]; ⁽⁵⁾ 1621 Quarterly Final Withholding Tax of 6% from the deposit account of the decedent [TQ ended Dec. 31, 2022]

e-SUBMISSION/SUBMISSION

Alphabetical List of Employees/Payees [CY 2022]

e-PAYMENT
RPT payment to the LGU [CY 2022], if opted for one-time payment

DISTRIBUTION

⁽¹⁾ 2304 to all income recipients of payment not subject to withholding tax excluding compensation income [CY 2022]; ⁽²⁾ 2306 to all income recipients including qualified employees whose purely compensation income & fringe benefits were subjected to Final Withholding Tax [CY 2022]; ⁽⁴⁾ 2316 to all compensation income earners [CY 2022]