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
August DEADLINES:
2 Thursday - LAST DAY OF FILING
• Engagement letters and renewals or subsequent
agreements for financial audit by independent CPAs
for FY beginning October 1, 2012
6 Monday - LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT
• 2000-DST for July 2012
SUBMISSION
• Summary report of certifications issued by the
President of NHMFC (RA 7279) for July 2012
8 Wednesday - 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 July 2012
SUBMISSION
• Transcript sheets of ORB for distilled spirits, wines,
fermented liquor, tobacco products, oil, automobiles,
and cigarette paper for July 2012
10 Friday - LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT
• 1600 - Withholding VAT/PT for July 2012
FILING & REMITTANCE
• 1601C, 1601E, 1601Fand 1602 - Withholding return on compensation, EWT and FWT for July 2012 (non-eFPS taxpayers)
• 1606 - Withholding on transfer of real property other than capital assets for July 2012
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 July 2012
SUBMISSION
■ Transcript sheets of ORB for mineral products for July 2012
• A sugar cooperative's list of buyers of sugar for July 2012, 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 July 2012
DISTRIBUTION
• 2306 - Certificate of VAT/PT withheld for July 2012
• 2307 - Certificate of creditable PT withheld for July 2012
REMITTANCE
• PhilHealth - ME-5 contributions for July 2012
• SSS - R-5 contributions for July 2012 of employers with SSS identification numbers ending in 1 or 2
13 Monday- LAST DAY OF
e-FILING
• 1601C, 1601E, 1601Fand 1602 - Withholding
return on compensation, EWT and FWT for July 2012
(Groups C, D and E)
FILING
• SEC - AFS for FY ended April 2012 by corporations
whose securities are registered under RSA or SRC
14 Tuesday - LAST DAY OF
e-FILING
• 1601C, 1601E, 1601Fand 1602 - Withholding
return on compensation, EWT and FWT for July 2012
(Group B)
REMITTANCE
• HDMF - Ml-1 contributions by employers whose
names start with letters A to D for July 2012
15 Wednesday - LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT ■ 1701Q - ITR for self-employed individuals, estates and trusts for TQ ended June 2012
• 1702 and 1702-AIF - Annual ITR and AIF by
corporations and partnerships for FY ended
April 2012
• 1704-lAETforFY ended July 2011
e-PAYMENT
• 1601C, 1601E, 1601Fand 1602 - Withholding
return on compensation, EWT and FWT for July 2012
(all eFPS groups)
FILING & PAYMENT
• 1707A - Consolidated CGT return for shares not
traded in the stock exchange for FY ended April 2012
e-FILING
• 1601C, 1601E, 1601Fand 1602 - Withholding
return on compensation, EWT and FWT for July 2012
(Group A)
e-SUBMISSION
• Summary list of machines (CRM-POS) sold by
machine distributors/dealers/vendors/suppliers for TQ
ended July 2012
SUBMISSION
• PEZA - AFS filed with the BIR on July 16, 2012 by
PEZA-registered enterprises for FY ended March 2012
• PhilHealth - RF-1 remittance report for July 2012
REGISTRATION
• Bound computer-generated/loose-leaf books of
accounts and other accounting records for FY ended
July 2012
REMITTANCE
• SSS - R-5 contributions for July 2012 of employers
with SSS identification numbers ending in 5 or 6
2012 AUGUST BIR TAX CALENDAR Part 1