2012 SEPTEMBER BIR TAX CALENDAR Part 1

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

September DEADLINES:

3 Monday - LAST DAY OF

FILING

" Engagement letters and renewals or subsequent

agreements for financial audit by independent CPAs

for FY beginning November 1, 2012

5 Wednesday - LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT

• 2000- DST for August 2012

SUBMISSION

• Summary report of certifications issued by the

President of NHMFC (RA 7279) for August 2012

10 Monday-LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT

• 1600 - Withholding VAT/PT for August 2012

FILING & REMITTANCE

• 1601C, 1601E, 1601Fand 1602 - Withholding return on compensation, EWT and FWT for August 2012 (non-eFPS taxpayers)

• 1606 - Withholding on transfer of real property other than capital assets for August 2012

e-SUBMISSION

• eSales report by large taxpayers (regular and excise)

using CRM/POS and other sales machine with TIN

ending in either even or odd number for August 2012

SUBMISSION

■ Transcript sheets of ORB for distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, cigarette paper, and mineral products for August 2012

• A sugar cooperative's list of buyers of sugar for August

2012, together with a copy of certificate of advance

payment of VAT made by each buyer appearing on

the list

DISTRIBUTION

■ 2306 - Certificate of VAT/PT withheld for August 2012

• 2307 - Certificate of creditable PT withheld for Augu:

2012

REMITTANCE

• PhilHealth - ME-5 contributions for August 2012

with SSS identification numbers ending in 1 or 2

11 Tuesday-LAST DAY OF

e-FILING

• 1601C, 1601E, 1601Fand 1602 - Withholding

return on compensation, EWT and FWT for August

2012 (Group E)

12 Wednesday - LAST DAY OF

e-FILING

• 1601C, 1601E, 1601Fand 1602 - Withholding

return on compensation, EWT and FWT for August

2012 (Group D)

13 Thursday - LAST DAY OF

e-FILING

• 1601C, 1601E, 1601Fand 1602 - Withholding return on compensation, EWT and FWT for August 2012 (Group C)

• SEC - AFS for FY ended May 2012 by corporations whose securities are registered under RSA or SRC

14 Friday - LAST DAY OF e-FILING

• 1601C, 1601E, 1601Fand 1602 - Withholding

return on compensation, EWT and FWT for August

2012 (Group B)

SUBMISSION

• PEZA - AFS filed with the BIR on August 15, 2011 by

PEZA-registered enterprises for FY ended April 2012

REMITTANCE

• HDMF - Ml-1 contributions by employers whose

names start with letters A to D for August 2012

17 Monday - LAST DAY OF e-FILING/FILING & e-PAYMENT/PAYMENT

• 1702 and 1702-AIF - Annual ITR and AIF by

corporations and partnerships for FY ended May 2012

• 1704-IAET for FY ended August 2011

e-FILING

• 1601C, 1601E, 1601Fand 1602 - Withholding

return on compensation, EWT and FWT for August

2012 (Group A)

e-PAYMENT

• 1601C, 1601E, 1601Fand 1602 - Withholding

return on compensation, EWT and FWT for August

2012 (all eFPS groups)

e-SUBMISSION

■ Summary list of machines (CRM-POS) sold by

machine distributors/dealers/vendors/suppliers for

TQ ended August 2012

SUBMISSION

■ PhilHealth - RF-1 remittance report for August 2012

FILING & PAYMENT

• 1707A - Consolidated CGT return for shares not

traded in the stock exchange for FY ended May 2012

RATION

August 2012 REMITTANCE

■ SSS - R-5 contributions for August 2012 of employers

with SSS identification numbers ending in 3 or 4

2012 SEPTEMBER BIR TAX CALENDAR Part 1