Know Your Taxes — March 2015
Know the schedule of submission, filing, and payment of taxes for the whole month of March 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.
1 Sunday
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
Annual Alphabetical List of Taxpayers (Individual/Corporations) who were issued Provincial/City/Municipal/Barangay Permits to engage in business by LGUs
e-FILING/FILING
1604E Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax — Manual (w/ acknowledgement receipt/successful validation message generated by the BIR System as proof of submission), eFPS & eBIRForms filers
e-SUBMISSION
1604E Alphalist of Payees, eFPS & eBIRForms 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 FQ ending Dec. 31, 2014
2 Monday
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
Quarterly Summary List of Sales/Purchases (SLSP) by EFPS filers
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 the PEZA;
Statement of Management Responsibility.
5 Thursday
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 Tax 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
8 Sunday
e-SUBMISSION
Monthly e-Sales Report for all Taxpayers using CRM/POS with TIN ending in even number
10 Tuesday
SUBMISSION
Transcript Sheets of 2222-ORB
List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by a Sugar Cooperative
Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill
Monthly Report of DST Collection and Remitted by the Government Agency
Importer’s Notarized Liquidation Statement together with the required applicable attachments
e-SUBMISSION
Monthly e-Sales Report for all taxpayers using CRM/POS with TIN ending in odd number
e-FILING/FILING & e-PAYMENT/REMITTANCE
1600 together w/ the Monthly Alphalist of Payees (MAP)- 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
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 Alphalist 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)
11 Wednesday
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 Thursday
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 Friday
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 Saturday
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 Sunday
REGISTRATION
Permanently Bound Computer — Generated/Loose Leaf Books of Accounts & other Accounting Records such as but not limited to Receipts & Invoices together w/ the affidavit/certificate under oath as to the type of books,no. of pages/leaves used & volume number during the TY
SUBMISSION
Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs
Summary List of blank OCTs/TCTs/CCTs issued to all RDs
e-SUBMISSION
Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributors/dealers/vendors/suppliers
FILING & PAYMENT
1707A together with the applicable attachments by corporate taxpayers
1704 together with the applicable attachments
e-FILING/FILING & e-PAYMENT/PAYMENT
1702 RT, MX & EX by Corporations, Partnerships and Other Non-Individual 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 the PEZA;
Statement of Management Responsibility.
e-FILING
1601C & 1602 eFPS filers under Group A
1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) eFPS filers under Group A
e-PAYMENT
1601C, 1601E, 1601F & 1602 eFPS filers
16 Monday
SUBMISSION
Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers
20 Friday
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
e-FILING/FILING & e-PAYMENT/REMITTANCE
1600WP — Manual, eFPS & eBIRForms filers
DISTRIBUTION
2307 Certificate of Creditable Tax Withheld at Source (Income Tax)
21 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 E
22 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 D
23 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 C
24 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 B
25 Wednesday
SUBMISSION
Quarterly Summary List of Sales/Purchases by a VAT-Registered Taxpayers — Manual Filers
Sworn Statements of the Manufacturer’s & Importer’s Volume of Sales of each particular brand of Alcohol and Tobacco Products
e-FILING/FILING & e-PAYMENT/PAYMENT
2550Q together w/ the 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
30 Monday
REGISTRATION
Computerized Books of Accounts & Other Accounting Records in CD-R, DVD –R or other optical media properly labeled with the information required under existing revenue issuances together with affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records
SUBMISSION
Inventory List of finished goods,work in process,raw materials,supplies and stock-in trade of taxpayers
e-SUBMISSION/e-ATTACHMENTS
Quarterly Summary List of Sales/Purchases (SLSP) by eFPS filers
eAttachment 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 the PEZA;
Statement of Management Responsibility.
Originally published at full-suite.com on March 3, 2015.
