2012 AUGUST BIR TAX CALENDAR Part 1

Disclaimer 

This is just a guide of the tax calendar of a general nature
and cannot substitute for the advice of a Tax consultant
and a Certified Public Accountant (CPA).

Ask your CPA or your Revenue District Office of any

updates and changes in the 2012 BIR Tax Calendar

August DEADLINES:

2 Thursday - LAST DAY OF FILING

• Engagement letters and renewals or subsequent

agreements for financial audit by independent CPAs

for FY beginning October 1, 2012

6 Monday - LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT

• 2000-DST for July 2012

SUBMISSION

• Summary report of certifications issued by the

President of NHMFC (RA 7279) for July 2012

8 Wednesday - LAST DAY OF e-SUBMISSION

• eSales report by large taxpayers (regular and excise)

using CRM/POS and other sales machine with TIN

ending in an even number for July 2012

SUBMISSION

• Transcript sheets of ORB for distilled spirits, wines,

fermented liquor, tobacco products, oil, automobiles,

and cigarette paper for July 2012

10 Friday - LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT

• 1600 - Withholding VAT/PT for July 2012

FILING & REMITTANCE

• 1601C, 1601E, 1601Fand 1602 - Withholding return on compensation, EWT and FWT for July 2012 (non-eFPS taxpayers)

• 1606 - Withholding on transfer of real property other than capital assets for July 2012

e-SUBMISSION

• eSales report by large taxpayers (regular and excise)

using CRM/POS and other sales machine with TIN

ending in an odd number for July 2012

SUBMISSION

■ Transcript sheets of ORB for mineral products for July 2012

• A sugar cooperative's list of buyers of sugar for July 2012, 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 2012

DISTRIBUTION

• 2306 - Certificate of VAT/PT withheld for July 2012

• 2307 - Certificate of creditable PT withheld for July 2012

REMITTANCE

• PhilHealth - ME-5 contributions for July 2012

• SSS - R-5 contributions for July 2012 of employers with SSS identification numbers ending in 1 or 2

13 Monday- LAST DAY OF

e-FILING

• 1601C, 1601E, 1601Fand 1602 - Withholding

return on compensation, EWT and FWT for July 2012

(Groups C, D and E)

FILING

• SEC - AFS for FY ended April 2012 by corporations

whose securities are registered under RSA or SRC

14 Tuesday - LAST DAY OF

e-FILING

• 1601C, 1601E, 1601Fand 1602 - Withholding

return on compensation, EWT and FWT for July 2012

(Group B)

REMITTANCE

• HDMF - Ml-1 contributions by employers whose

names start with letters A to D for July 2012

15 Wednesday - LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT ■ 1701Q - ITR for self-employed individuals, estates and trusts for TQ ended June 2012

• 1702 and 1702-AIF - Annual ITR and AIF by

corporations and partnerships for FY ended

April 2012

• 1704-lAETforFY ended July 2011

e-PAYMENT

• 1601C, 1601E, 1601Fand 1602 - Withholding

return on compensation, EWT and FWT for July 2012

(all eFPS groups)

FILING & PAYMENT

• 1707A - Consolidated CGT return for shares not

traded in the stock exchange for FY ended April 2012

e-FILING

• 1601C, 1601E, 1601Fand 1602 - Withholding

return on compensation, EWT and FWT for July 2012

(Group A)

e-SUBMISSION

• Summary list of machines (CRM-POS) sold by

machine distributors/dealers/vendors/suppliers for TQ

ended July 2012

SUBMISSION

• PEZA - AFS filed with the BIR on July 16, 2012 by

PEZA-registered enterprises for FY ended March 2012

• PhilHealth - RF-1 remittance report for July 2012

REGISTRATION

• Bound computer-generated/loose-leaf books of

accounts and other accounting records for FY ended

July 2012

REMITTANCE

• SSS - R-5 contributions for July 2012 of employers

with SSS identification numbers ending in 5 or 6

2012 AUGUST BIR TAX CALENDAR Part 1