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
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