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