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
June DEADLINES:
4 Monday - LAST DAY OF
FILING
• Engagement letters and renewals or subsequent
agreements for financial audit by independent CPAs
for FY beginning August 1, 2012
5 Tuesday - LAST DAY OF
e-FILING/FILING & e-PAYMENT/PAYMENT
• 2000 - DST for May 2012
SUBMISSION
• Summary report of certification* i"noH hu the President of NHMFC (RA 7271,..)
8 Friday - 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 May 2012
SUBMISSION
• Transcript sheets of ORB for distilled spirits, wines,
fermented liquor, tobacco products, oil, automobiles,
and cigarette paper for May 2012
11 Monday - LAST DAY OF
e-FILING/FILING & e-PAYMENT/PAYMENT
• 1600 - Withholding VAT/PT for May 2012
FILING & REMITTANCE
• 1601C, 1601E, 1601Fand 1602 - Withholding return on compensation, EWT and FWT for May 2012 (non-eFPS taxpayers)
• 1606 - Withholding on transfer of real property other than capital assets for May 2012
e-FILING
• 1601C, 1601E, 1601Fand 1602 – Withholding return on compensation, EWT and FWT for May 2012 (Group 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 May 2012
SUBMISSION
• Transcript sheets of ORB for mineral products for May 2012
• A sugar cooperative's list of buyers of sugar for May 2011, 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 May 2012
DISTRIBUTION
• 2306 - Certificate of VAT/PT withheld for May 2012
• 2307 - Certificate of creditable PT withheld for May 2012
REMITTANCE
• PhilHealth - ME-5 contributions for May 2012
• SSS - R-5 contributions for May 2012 of employers with SSS identification numbers ending in 1 or 2
13 Wednesday - LAST DAY OF e-FILING
• 1601C, 1601E, 1601Fand 1602 - Withholding
return on compensation, EWT and FWT for May 2012
(Groups C and D)
FILING
• SEC - AFS for FY ended February 2012 by
corporations whose securities are registered under
RSA or SRC
14 Thursday - LAST DAY OF
e-FILING
• 1601C, 1601E, 1601Fand 1602 - Withholding
return on compensation, EWT and FWT for May 2012
(Group B)
REMITTANCE
• HDMF - Ml-1 contributions by employers whose
names start with letters A to D for May 2012
15 Friday-LAST DAY OF
„_FII IHC/FII IMP. «. e-PAYMENT/PAYMENT x,„ „ x,„2-AIF-Annual ITR and AlFfor corporations and partnerships for FY ended February 2012
• 1704-IAET for FY ended May 2011
• 1601C, 1601E, 1601Fand 1602 - Withholding return on compensation, EWT and FWT for May 2012 (Group A)
e-PAYMENT
• 1601C, 1601E, 1601Fand 1602 - Withholding
return on compensation, EWT and FWT for May 2012
(all eFPS groups)
FILING & PAYMENT
• 1707A - Consolidated CGT return for shares not
traded in the stock exchange for FY ended
February 2012
e-SUBMISSION
• Summary list of machines (CRM/POS) sold by
machine distributors/dealers/vendors/suppliers for TQ
ended May 2012
SUBMISSION
• PEZA - AFS filed with the BIR on May 16, 2012 by
PEZA-registered enterprises for FY ended
January 2012
• PhilHealth - RF-1 remittance report for May 2012
REGISTRATION
■ Bound computer-generated/loose-leaf books of
accounts and other accounting records for FY ended
May 2012
REMITTANCE
• SSS - R-5 contributions for May 2012 of employers
with SSS identification numbers ending in 3 or 4
2012 JUNE BIR TAX CALENDAR Part 1
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