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
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