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2012 NOVEMBER 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
November DEADLINES:
5 Monday - LAST DAY OF e-FILING/FILING and e-PAYMENT/PAYMENT
• 2000 - DST for October 2012
SUBMISSION
nt letters and renewals or subsequent ob, „,, ,^, ,.s for financial audit by independent CPAs for TY beginning January 1, 2013
• Summary report of certifications issued by the
President of NHMFC (RA 7279) for October 2012
8 Thursday - LAST DAY OF
e-SUBMISSION
; taxpayers (regular and excise)
using CRM/POS and other sales machine with TIN
ending in an even number for October 2012 SUBMISSION ■ Transcript sheets of ORB for distilled spirits, wines,
fermented liquor, tobacco products, oil, automobiles,
and cigarette paper for October 2012
12 Monday- LAST DAY OF e-FILING/FILING and e-PAYMENT/PAYMENT
• 1600 - Withholding VAT/PT for October 2012
FILING and REMITTANCE
• 1601C, 1601E, 1601Fand 1602 - Withholding return on compensation, EWT and FWT for October 2012 (non-eFPS taxpayers)
• 1606 - Withholding on transfer of real property other than capital assets for October 2012
e-FILING
• 1601C, 1601E, 1601Fand 1602 - Withholding
return on compensation, EWT and FWT for October
2012 (Groups D and 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 October 2012
SUBMISSION
• Transcript sheets of ORB for mineral products for October 2012
• A sugar cooperative's list of buyers of sugar for October 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 October 2012
DISTRIBUTION
• 2306 - Certificate of VAT/PT withheld for October 2012
• 2307 - Certificate of creditable PT withheld for October 2012
REMITTANCE
• PhilHealth - ME-5 contributions for October 2012
• SSS - R-5 contributions for October 2012 of employers with SSS identification numbers ending in 1 or 2
13 Tuesday-LAST DAY OF e-FILING
• 1601C, 1601E, 1601Fand 1602 - Withholding
return on compensation, EWT and FWT for October
2012 (Group C)
FILING
• SEC - AFS for FY ended July 2012 by corporations
whose securities are registered under RSA or SRC
14 Wednesday - LAST DAY OF
e-FILING
• 1601C, 1601E, 1601Fand 1602 - Withholding
retur
2012 (Group B)
REMITTANCE
• HDMF - Ml-1 contributions by employers whose
names start with letters A to D for October 2012
15 Thursday - LAST DAY OF
e-FILING/FILING and e-PAYMENT/PAYMENT ■ 1701Q - ITR for self-employed individuals, estates and trusts for TQ ended September 2012
• 1702 and 1702-AIF - Annual ITR and AIF by
corporations and partnerships for FY ended July 2012
• 1704 - IAET for FY ended October 2011
e-FILING
• 1601C, 1601E, 1601Fand 1602 - Withholding
return on compensation, EWT and FWT for October
2012 (Group A)
e-PAYMENT
• 1601C, 1601E, 1601Fand 1602 - Withholding
return on compensation, EWT and FWT for October
2012 (all eFPS groups)
FILING and PAYMENT
• 1707A - Consolidated CGT return for shares not
traded in the stock exchange for FY ended July 2012
e-SUBMISSION
• Summary list of machines (CRM/POS) sold by
machine distributors/dealers/vendors/suppliers for TQ
ended October 2012
REGISTRATION
• Bound computer-generated/loose-leaf books of
accounts and other accounting records for FY ended
October 2012
SUBMISSION
• PhilHealth - RF-1 remittance report for October 2012
REMITTANCE
• SSS - R-5 contributions for October 2012 of
employers with SSS identification numbers ending in
2012 NOVEMBER BIR TAX CALENDAR Part 1
2012 OCTOBER BIR TAX CALENDAR Part 3
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
October DEADLINES:
29 Monday - LAST DAY OF
FILING
• SEC-AFS for FY ended June 2012 by
corporations whose securities are not
registered under RSA or SRC
30 Tuesday - LAST DAY OF
e-FILING/FILING and e-PAYMENT/ PAYMENT
• 1702Q - Quarterly ITR for TQ ended
August 2012
e-SUBMISSION
• Summary lists of sales/purchases by
VAT-registered taxpayers (all eFPS
groups) forTQ ended September 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
SUBMISSION
• Inventory list for FY ended September 2012
• PEZA-ITR filed with the BIR on October 15, 2012 by PEZA-registered enterprises for FY ended June 2012
31 Wednesday - LAST DAY OF
REGISTRATION
• Manual books of accounts and other
accounting records if using new books
for FY beginning November 1, 2012
SUBMISSION
• BOI - Transcript sheets of ORB by
qualified jewelry enterprises for FY
ended Septe
REMITTANCE
• HDMF - Ml-1 contributions by employers whose names start with letters R to Z for Septe
• SSS - R-5 contributions for September 2012 of employers with SSS identification numbers ending in 9 or 0
2012 OCTOBER BIR TAX CALENDAR Part 3
2012 OCTOBER BIR TAX CALENDAR Part 2
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
October DEADLINES:
15 Monday-LAST DAY OF e-FILING/FILING & e-PAYMENT/ REMITTANCE
• 1603 - FBT for CQ ended September 2012 (all eFPS groups)
• 2200M - Excise tax for mineral products for CQ ended September 2012
• 1702 and 1702-AIF-Annual ITR and AIF by corporations and partnerships for FY ended June 2012
• 1704 - IAET for FY ended September 2011
e-FILING
• 1601C, 1601E, 1601Fand 1602 -
Withholding return on compensation,
ber2012 (Groups A, B and C) e-PAYMENT
• 1601C, 1601E, 1601Fand 1602 -
Withholding return on compensation,
EWT and FWT for September 2012 (all
eFPS groups)
FILING & PAYMENT
• 1707A - Consolidated CGT return for
shares not traded in the stock exchange
for FY ended June 2012
e-SUBMISSION
• Summary list of machines (CRM/POS)
sold by machine distributors/dealers/
vendors/suppliers for TQ ended
September 2012
SUBMISSION • SEC-AFSf corporation!
' FY ended June 201! whose securities are
PhilHealth - RF-1 remittance report for September 2012 PEZA - AFS filed with the BIR on September 14, 2012 by PEZA-registered enterprises for FY
books of accounts and other accounting records for FY ended September 2012 REMITTANCE
• HDMF - Ml-1 contributions by employers whose names start with letters A to D for September 2012
• SSS - R-5 contributions for September 2012 of employers with SSS identification numbers ending in 3 or 4
19 Friday- LAST DAY OF REMITTANCE
• HDMF - Ml-1 contributions by
employers whose names start with
letters E to L for September 2012
22 Monday - LAST DAY OF
e-FILING/FILING & e-PAYMENT/PAYMENT
• 2551Q-PT forTQ ended September
2012
FILING & PAYMENT
• 2550M and2551M - VAT and PT for
September 2012 (non-eFPS taxpayers)
e-FILING
• 2550M and2551M - VAT and PT for
September 2012 (Groups D and E)
DISTRIBUTION
• 2307 - Certificate of EWT for TQ ended
September 2012
PAYMENT
• LGU - LBT fourth installment for CY
2012
REMITTANCE
• SSS - R-5 contributions for September
2012 of employers with SSS
identification numbers ending in 5 or 6
23 Tuesday - LAST DAY OF
e-FILING
• 2550M and2551M - VAT and PT for
September 2012 (Group C)
24 Wednesday - LAST DAY OF
e-FILING
• 2550M and2551M - VAT and PT for
September 2012 (Group B)
REMITTANCE
• HDMF - Ml-1 contributions by
employers whose names start with
letters M to Q for September 2012
25 Thursday - LAST DAY OF
e-FILING/FILING & e-PAYMENT/PAYMENT • 2550Q - VAT for TQ ended September
i-FILING
■ 2550Mandi
| • Summary lists of sales/purchases by stered taxpayers (non-eFPS s) for TQ ended September
• Sworn statement of manufacturers or
importers on the volume of sales per
brand of alcohol and tobacco products
for July to September 2012
REMITTANCE
• SSS - R-5 contributions for September
2012 of employers with SSS
identification numbers ending in 7 or 8
2012 OCTOBER BIR TAX CALENDAR Part 2
Disadvantages of Using a Computerized Accounting System (CAS)
•
Power failure, computer viruses and hackers
•
Once data is encoded into the system,automatically the output are obtained hence theinput data needs to be validated for accuracy,completeness and authorization,
-concept of GIGO (Garbage In -Garbage out )
•
Accounting system not properly set up to meet the requirement of the business due to badly programmed or inappropriate software or hardware
•
Danger of fraud, if required controls and security, whether internal and external are not properly instituted.
Disadvantages of Using a Computerized Accounting System (CAS)
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