2012 MARCH BIR TAX CALENDAR Part 3

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

March DEADLINES:

22 Thursday-LAST DAY OF

e-FILING

• 2550M and2551M - VAT and PT for

February 2012 (Group D)

23 Friday - LAST DAY OF

e-FILING

• 2550M and2551M - VAT and PT for

February 2012 (Group C)

26 Monday - LAST DAY OF

e-FILING

• 2550M and2551M - VAT and PT for

February 2012 (Groups A and B)

e-PAYMENT

• 2550M and2551M - VAT and PT for

February 2012 (all eFPS groups)

e-FILING/FILING & e-PAYMENT/PAYMENT

• 2550Q - VAT for TQ ended February

2012

SUBMISSION

• Summary lists of sales/purchases by

VAT-registered taxpayers (non-eFPS

taxpayers) forTQ ended February 2012

• Sworn statement of manufacturers or

importers on the volume of sales per

brand of alcohol and tobacco products

for December 2010 to February 2012

2012 MARCH BIR TAX CALENDAR Part 3

2012 MARCH BIR TAX CALENDAR Part 2

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

MARCH DEADLINES

13 Tuesday-LAST DAY OF

e-FILING

• 1601C, 1601E, 1601F and 1602-

Withholding return on compensation,

EWT and FWT for February 2012

(Group C)

14 Wednesday - LAST DAY OF

e-FILING

• 1601C, 1601E, 1601F and 1602-

Withholding return on compensation,

EWT and FWT for February 2012

(Group B)

REMITTANCE

• HDMF - Ml-1 contributions by

employers whose names start with

letters A to D for February 2012

FILING

• SEC - AFS for FY ended November

2011 by corporations whose securities

are registered under RSA or SRC

15 Thursday-LAST DAY OF

e-FILING/FILING & e-PAYMENT/PAYMENT

• 1702 and 1702-AIF-Annual ITR and

AIF for corporations and partnerships

for FY ended November 2011

• 1704 - IAET for FY ended February

2011

e-FILING

• 1601C, 1601E, 1601F and 1602-

Withholding return on compensation,

EWT and FWT for February 2012

(Group A)

e-PAYMENT

• 1601C, 1601E, 1601F and 1602-

Withholding return on compensation,

EWT and FWT for February 2012 (all

eFPS groups)

FILING & PAYMENT

• 1707A - Consolidated CGT return for

shares not traded in the stock exchange

for FY ended November 2011

REGISTRATION

• Bound computer-generated/loose-leaf

books of accounts and other accounting

records for FY ended February 2012

e-SUBMISSION

• Summary list of machines (CRM-POS)

sold by machine distributors/dealers/

vendors/suppliers for TQ ended

February 2012

REMITTANCE

• SSS - R-5 contributions for February

2012 of employers with SSS

identification numbers ending in 3 or 4

SUBMISSION

• PhilHealth - RF-1 remittance report for

February 2012

16 Friday - LAST DAY OF

SUBMISSION

• PEZA-AFS filed with the BIR on

February 15, 2012 by PEZA-registered

enterprises for FY ended October 2011

19 Monday- LAST DAY OF

REMITTANCE

• HDMF - Ml-1 contributions by

employers whose names start with

letters E to L for February 2012

20 Tuesday - LAST DAY OF

e-FILING/FILING & e-PAYMENT/PAYMENT

• 2551Q - PT for TQ ended February

2012

FILING & PAYMENT

• 2550M &2551M-VATand PT for

February 2012 (non-eFPS taxpayers)

DISTRIBUTION

• 2307 - Certificate of EWT for TQ ended

February 2012

REMITTANCE

• SSS - R-5 contributions for February

2012 of employers with SSS

identification numbers ending in 5 or 6

21 Wednesday - LAST DAY OF

e-FILING

• 2550M &2551M-VATand PT for

February 2012 (Group E)

2012 MARCH BIR TAX CALENDAR Part 2

2012 MARCH 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

March DEADLINES

1 Thursday - LAST DAY OF

e-FILING/FILING

• 1604E - Annual information return of

creditable income taxes withheld/income

payments exempt from withholding tax

for TY 2011

e-SUBMISSION

• Summary lists of sales/purchases by

VAT-registered taxpayers (all eFPS

groups) for TQ ended January 2012

SUBMISSION

• Inventory list for FY ended January

2012

• PEZA - ITR filed with the Bl R on

February 15, 2012 by PEZA-registered

enterprises for FY ended October 2011

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 2012

2 Friday - LAST DAY OF

FILING

• Engagement letters and renewals or

subsequent agreements for financial

audit by independent CPAs for FY

beginning May 1, 2012

5 Monday - LAST DAY OF

e-FILING/FILING & e-PAYMENT/PAYMENT

• 2000-DST for February 2012

SUBMISSION

• Summary report of certifications issued

by the President of NHMFC (RA 7279)

for February 2012

8 Thursday-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 February 2012

SUBMISSION

• Transcript sheets of ORB for distilled

spirits, wines, fermented liquor, tobacco

products, oil, automobiles, and cigarette

paper for February 2012

12 Monday - LAST DAY OF

e-FILING/FILING & e-PAYMENT/PAYMENT

• 1600 - Withholding VAT/PT for

February 2012

FILING & REMITTANCE

• 1601C, 1601E, 1601Fand 1602 -

Withholding return on compensation,

EWT and FWT for February 2012 (non-

eFPS taxpayers)

• 1606 - Withholding on transfer of real

property other than capital assets for

February 2012

e-FILING

• 1601C, 1601E, 1601Fand 1602 -

Withholding return on compensation,

EWT and FWT for February 2012

(Groups D and E)

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 February 2012

SUBMISSION

• Transcript sheets of ORB for mineral

products for February 2012

• A sugar cooperative's list of buyers of

sugar for February 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 February 2012

DISTRIBUTION

• 2306 - Certificate of VAT/PT withheld

for February 2012

• 2307 - Certificate of creditable PT

withheld for February 2012

REMITTANCE

• PhilHealth - ME-5 contributions for

February 2012

• SSS - R-5 contributions for February

2012 of employers with SSS

identification numbers ending in 1 or 2

2012 MARCH BIR TAX CALENDAR Part 1

2012 FEBRUARY BIR TAX CALENDAR Part 2

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

FEBRUARY DEADLINES

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

• 2551Q-PT for TQ ended January 2012

FILING & PAYMENT

• 2550M and2551M-VATand PT for January 2012 (non-eFPS taxpayers)

REMITTANCE

• HDMF - Ml-1 contributions by employers whose names start with letters E to L for January 2012

• SSS - R-5 contributions for January 2012 of employers with SSS identification numbers ending in 5 or 6

DISTRIBUTION

• 2307 - Certificate of EWT for TQ ended January 2012

23 Thursday - LAST DAY OF e-FILING

• 2550M and2551M-VATand PT for January 2012

24 Friday - LAST DAY OF e-FILING

• 2550M and2551M-VATand PT for January 2012

(Group B)

REMITTANCE

• HDMF - Ml-1 contributions by employe,^ »,,,^>

names start with letters M to Q for January 2012

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

• 2550Q-VAT for TQ ended January 2012

e-FILING

• 2550M and2551M-VATand PT for January 2012

(Group A)

e-PAYMENT

• 2550M and2551M-VATand PT for January 2012

(all eFPS groups)

SUBMISSION

• Summary lists of sales/pur taxpayers (non-eFPS taxp&ycio, I^I ,« =nutu Jtinuaiy 2012

• Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco products for November 2011 to January 2012

REMITTANCE

• HDMF - Ml-1 contributions by employers whose names start with letters R to Z for January 2012

• SSS - R-5 contributions for January 2012 of

employers with SSS identification numbers ending in 7 or 8

28 Tuesday - LAST DAY OF

FILING

• SEC - AFS for FY ended October 2011 by corporations

whose securities are not registered under RSA or SRC

29 Wednesday - LAST DAY OF

e-FILING/FILING & e-PAYMENT/PAYMENT

• 1702Q-Quarterly ITR for CQ ended December 2011

SUBMISSION

• BOI - Transcript sheets of ORB by qualified jewelry

enterprises for FY ended January 2012

PAYMENT

• LGU - Community tax certificate (individuals and

corporations) for 2012

REGISTRATION

• Manual books of accounts and other accounting

records if using new books for FY beginning

March 1, 2012

REMITTANCE

• SSS - R-5 contributions for January 2012 of

employers with SSS identification numbers ending in

9 or 0

13 Monday- LAST DAY OF e-FILING

• 1601C, 1601E, 1601F& 1602 - Withholding return

on compensation, EWT and FWT for January 2012

(Groups C, D and E)

FILING

• SEC - AFS for FY ended October 2011 by corporations

whose securities are registered under RSA or SRC

21 Tuesday - LAST DAY OF

e-FILING

• 2550M and2551M-VATand PT for January 2012

(Group E)

22 Wednesday - LAST DAY OF

e-FILING

• 2550M and2551M-VATand PT for January 2012

(Group D)

2012 FEBRUARY BIR TAX CALENDAR Part 2

2012 FEBRUARY 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

2012 FEBRUARY DEADLINES

1 Wednesday - LAST DAY OF FILING

• Engagement letters and renewals or subsequent agreements for financial audit by independent CPAs for FY beginning April 1, 2012

SUBMISSION

• PEZA - ITR filed with the BIR on January 17, 2012 by

PEZA-registered enterprises for FY ended September

2011

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

• 2000-DST for January 2012 SUBMISSION

• Summary report of certifications issued by the President of NHMFC (RA 7279) for January 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 January 2012

SUBMISSION

• Transcript sheets of ORB for distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for January 2012

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

• 1600 - Withholding VAT/PT for January 2012

FILING & REMITTANCE

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

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

SUBMISSION

• Transcript sheets of ORB for mineral products for January 2012

• A sugar cooperative's list of buyers of sugar for January 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 January 2012

DISTRIBUTION

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

• 2307 - Certificate of creditable PT withheld for January 2012

REMITTANCE

• PhilHealth - ME-5 contributions for January 2012

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

14 Tuesday-LAST DAY OF

e-FILING

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

return on compensation, EWT and FWT for January

2012 (Group B)

REMITTANCE

• HDMF - Ml-1 contributions by employers whose

names start with letters A to D for January 2012

15 Wednesday - LAST DAY OF

e-FILING/FILING & e-PAYMENT/PAYMENT

• 1702 and 1702-AIF - Annual ITR and AIF for

corporations and partnerships for FY ended October

2011

• 1704-IAET for FY ended January 2011

e-PAYMENT

• 1601C, 1601E, 1601Fand 1602 - Withholding return on compensation, EWT and FWT for January 2012 (all eFPS groups)

e-FILING

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

return on compensation, EWT and FWT for January

2012 (Group A)

FILING & PAYMENT

• 1707A - Consolidated CGT return for shares not

traded in the stock exchange for FY ended October

2011

REGISTRATION

■ Bound computer-generated/loose-leaf books of

accounts and other accounting records for FY ended

January 2012 e-SUBMISSION

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

machine distributors/dealers/vendors/suppliers for the

TQ ended January 2012

SUBMISSION

• PhilHealth - RF-1 remittance report for January 2012

REMITTANCE

• SSS - R-5 contributions for January 2012 of

employers with SSS identification numbers ending in

3 or 4

SUBMISSION

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

by PEZA-registered enterprises for FY ended

September 2011

2012 FEBRUARY BIR TAX CALENDAR Part 1

2012 JANUARY BIR TAX CALENDAR Part 3

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

JANUARY DEADLINES

25 Wednesday - LAST DAY OF

e-FILING/FILING & e-PAYMENT/PAYMENT

• 2550Q - VAT for TQ ended December

2011 e-FILING

• 2550M and2551M - VAT and PT for December 2011 (Group A)

e-PAYMENT

• 2550M and2551M - VAT and PT for

December 2011 (all eFPS groups) FILING & PAYMENT

• 1606 - Withholding on transfer of real property other than capital assets for December 2011

SUBMISSION

• Summary lists of sales/purchases by VAT-registered taxpayers (non-eFPS taxpayers) forTQ ended December 2011

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

REFUND

• Excess taxes withheld on compensation by employer for CY 2011

REMITTANCE

• SSS - R-5 contributions for Dece 2011 of employers with SSS identification numbers ending in 7 or 8

30 Monday - LAST DAY OF

• 1702Q - Quarterly ITR for TQ ended November 2011

e-SUBMISSION

• Summary lists of sales/purchases by VAT-registered taxpayers (all eFPS

groups) for TQ ended December 2011

FILING

• SEC - AFS for FY ended September 2011 by corporations whose securities are not registered under RSA or SRC

• Inventory list for TY ended December 2011

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 CY 2011

31 Tuesday- LAST DAY OF e-FILING/FILING

• 1604CF-Withholding information return on compensation and FWT for CY 2011

REGISTRATION

• Manual books of accounts and other accounting records if using new books for FY beginning February 1, 2012

e-SUBMISSION

• List of regular suppliers of goods and services of the top 20,000 private corporations for second semester of

2011

SUBMISSION

• BOI - Transcript sheets of ORB by qualified jewelry enterprises for CY 2011

• 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 2011

• Sworn declaration of motels and other similar establishments for TY 2011

• Contract of lease and information on lessee of lessors or sub-lessors of commercial establishments, buildings or spaces for tenants as of December 31, 2011

DISTRIBUTION

• 2304 - Certificate of income payment not subject to withholding tax for TY 2011

• 2306 - Certificate of final income tax withheld for TY 2011

• 2316 - Certificate of compensation tax withheld for TY 2011

REMITTANCE

• HDMF - Ml-1 contributions by employers whose names start with letters R to Z for December 2011

• SSS - R-5 contributions for December 2011 of employers with SSS identification numbers ending in 9 or 0

2012 JANUARY BIR TAX CALENDAR Part 3

2012 JANUARY BIR TAX CALENDAR Part 2

Publish Post

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

JANUARY DEADLINES

16 Monday-LAST DAY OF e-FILING

• 1601C, 1601E, 1601Fand 1602 -

Withholding return on compensation, EWT and FWT for December 2011

(Groups A and B)

e-FILING/FILING & e-PAYMENT/PAYMENT

• 1702 and 1702-AIF-Annual ITR and AIF for corporations and partnerships for FY ended September 2011

• 1704-IAET for CY 2010

• 2200M - Excise tax for mineral products for CQ ended December 2011

e-FILING & e-PAYMENT/REMITTANCE

• 1603 - FBT for CQ ended December 2011 (all eFPS groups)

FILING & REMITTANCE

• 1601C, 1601E, 1601Fand 1602 -

Withholding return on compensation, EWT and FWT for December 2011

(non-eFPS taxpayers)

FILING & PAYMENT

• 1707A - Consolidated CGT return for

shares not traded in the stock exchange

for FY ended September 2011

REGISTRATION

• Bound computer-generated/loose-leaf

books of accounts and other accounting

records for CY 2011

e-SUBMISSION

• Summary list of machines (CRM-POS) sold by machine distributors/dealers/

vendors/suppliers for TQ ended December 2011

SUBMISSION

• List of medical practitioners of hospitals and clinics for CQ ended December 2011

• PEZA-AFS filed with the BIR on December 15, 2011 by PEZA-registered enterprises for FY ended August 2011

• PhilHealth - RF-1 remittance report for December 2011

REMITTANCE

• HDMF - Ml-1 contributions by employers whose names start with letters A to D for December 2011

• SSS - R-5 contributions for December 2011 of employers with SSS identification numbers ending in 3 or 4

• QQQ - R-R rnntrihutinnc fni- rtororviber

2011 of employers with SSS identification numbers ending in 3 or 4

19 Thursday - LAST DAY OF REMITTANCE

• HDMF - Ml-1 contributions by

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

• 2551Q-PT for TQ ended December

2011

e-PAYMENT

• 1601C, 1601E, 1601Fand 1602 -

Withholding return on compensation, EWT and FWT for December 2011 (all eFPS groups)

FILING & PAYMENT

• 2550M and2551M - VAT and PT for December 2011 (non-eFPS taxpayers)

PAYMENT

• LGU - LBT in full or first installment for CY 2012

• LGU - Renewal of mayor's permit for CY 2011

DISTRIBUTION

• 2307 - Certificate of EWT for TQ ended December 2011

REMITTANCE

• SSS - R-5 contributions for December 2011 of employers with SSS identification numbers ending in 5 or 6

23 Monday - LAST DAY OF

e-FILING

• 2550M and2551M - VAT and PT for December 2011 (Groups C, D and E)

24 Tuesday - LAST DAY OF e-FILING

• 2550M and2551M - VAT and PT for December 2010 (Group B)

REMITTANCE

• HDMF - Ml-1 contributions by employers whose names start with letters M to Q for December 2011

2012 JANUARY BIR TAX CALENDAR Part 2

2012 JANUARY 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

JANUARY DEADLINES

2 Monday - LAST DAY OF FILING

• Engagement letters and renewals or

subsequent agreements for financial

audit by independent CPAs for FY

beginning March 1, 2012

SUBMISSION

• Sworn statements of automobile manufacturers, assemblers or importers for second semester of CY 2011

• BOI - Transcript sheets of ORB by qualified jewelry enterprises for FY ended November 2011

5 Thursday- LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT

• 2000 - DST for December 2011

SUBMISSION

• Summary report of certifications issued

by the President of NHMFC (RA 7279)

for December 2011

9 Monday - LAST DAY OF SUBMISSION

• Transcript sheets of ORB for distilled

spirits, wines, fermented liquor, tobacco

products, oil, automobiles, and cigarette

paper for December 2011

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 December 2011

10 Tuesday - LAST DAY OF

e-FILING/FILING & e-PAYMENT/PAYMENT

• 1600 - Withholding VAT/PT for

December 2011

FILING & REMITTANCE

• 1603 - FBT for CQ ended December

2011 (non-eFPS taxpayers)

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 December 2011

SUBMISSION

• Transcript sheets of ORB for mineral products for December 2011

• A sugar cooperative's list of buyers of sugar for December 2011, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list

releases of refined

Information return c

sugar by the proprietor or operator of a sugar refinery or mill for December 2011 DISTRIBUTION

• 2306 - Certificate of VAT/PT withheld for December 2011

• 2307 - Certificate of creditable PT withheld for December 2011

REMITTANCE

• PhilHealth - ME-5 contributions for December 2011

• SSS - R-5 contributions for December 2011 of employers with SSS identification number ending in 1 or 2

11 Wednesday - LAST DAY OF

e-FILING

• 1601C, 1601E, 1601Fand 1602 -

Withholding return on compensation, EWT and FWT for December 2011 (Group E)

12 Thursday - LAST DAY OF

e-FILING

• 1601C, 1601E, 1601Fand 1602 -

Withholding return on compensation,

EWT and FWT for December 2011

(Group D)

13 Friday - LAST DAY OF

e-FILING

• 1601C, 1601E, 1601Fand 1602 -

Withholding return on compensation,

EWT and FWT for December 2011

(Group C)

FILING

• SEC - AFS for FY ended September

2011 by corporations whose securities

are registered under RSA or SRC

2012 JANUARY BIR TAX CALENDAR Part 1