DisclaimerThis 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 anyupdates and changes in the 2012 BIR Tax Calendar
July DEADLINES:
25 Wednesday - LAST DAY OF
e-FILING/FILING & e-PAYMENT/PAYMENT
• 2550Q-VAT forTQ ended June 2012
e-PAYMENT
• 2550M and2551M - VAT and PT for
June 2012 (all eFPS groups)
e-FILING
• 2550M and2551M - VAT and PT for
June 2012 (Group A)
SUBMISSION
• Sworn statement of manufacturers or
importers on the volume of sales per
brand of alcohol and tobacco products
for April to June 2012
• Summary lists of sales/purchases by
VAT-registered taxpayers (non-eFPS
taxpayers) forTQ ended June 2012
REMITTANCE
• SSS - R-5 contributions for June 2012
of employers with SSS identification
numbers ending in 7 or 8
30 Monday-LAST DAY OF
e-FILING/FILING & e-PAYMENT/PAYMENT
• 1702Q - Quarterly ITR for TQ ended
May 2012
FILING
• SEC-AFSforFY ended March 2012 by
corporations whose securities are not
registered under RSA or SRC
e-SUBMISSION
• Summary lists of sales/purchases by
VAT-registered taxpayers (all eFPS
groups) for TQ ended June 2012
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
June 2012
31 Tuesday - LAST DAY OF
SUBMISSION
• BOI - Transcript sheets of ORB by
qualified jewelry enterprises for FY
ended June 2012
• PEZA - ITR filed with the BIR on
July 15, 2012 by PEZA-registered
enterprises for FY ended March 2012
• Sworn statement by every lessee,
concessionaire, owner or operator of
mines and quarries, processor of
minerals, producer or manufacturer of
mineral products for the first semester of
2012
• Inventory list for FY ended June 2012
• List of regular suppliers of goods and
services of the top 20,000 private
corporations for second semester of
2011
• Contract of lease and information on
lessee of owners or sub-lessors of
commercial establishments/buildings/
spaces for tenants as of June 30, 2012
REMITTANCE
• HDMF - Ml-1 contributions by
employers whose names start with
letters R to Z for June 2012
• SSS - R-5 contributions for June 2012
of employers with SSS identification
numbers ending in 9 or 0
REGISTRATION
• Manual books of accounts and other
accounting records if using new books
for FY beginning August 1, 2012
2012 JULY BIR TAX CALENDAR Part 3