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
December DEADLINES:
3 Monday - LAST DAY OF e-SUBMISSION
• Summary lists of sales/purchases by VAT-registered
taxpayers (all eFPS groups) for TQ ended October
2012
SUBMISSION
• Inventory list for FY ended October 2012
• PEZA - ITR filed with the BIR on November 14, 2012 by PEZA-registered enterprises for FY ended July 2012
FILING
• Engagement letters and renewals or subsequent
agreements for financial audit by independent CPAs
for FY beginning February 1, 2013
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 October 2012
5 Wednesday - LAST DAY OF e-FILING/FILING and e-PAYMENT/PAYMENT
• 2000 - DST for November 2012
SUBMISSION
• Summary report of certifications issued by the
President of NHMFC (RA 7279) for November 2012
10 Monday- LAST DAY OF e-FILING/FILING and e-PAYMENT/PAYMENT
• 1600 - Withholding VAT/PT for November 2012
FILING and REMITTANCE
• 1601C, 1601E, 1601Fand 1602 - Withholding return on compensation, EWT and FWT for November 2012 (non-eFPS taxpayers)
• 1606 - Withholding on transfer of real property other than capital assets for November 2012
e-SUBMISSION
• eSales report by large taxpayers (regular and excise)
using CRM/POS and other sales machine with TIN
ending in either an even or odd number for November
2012
SUBMISSION
• Transcript sheets of ORB for distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, cigarette paper, and mineral products for November 2012
• A sugar cooperative's list of buyers of sugar for November 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 November 2012
DISTRIBUTION
• 2306 - Certificate of VAT/PT withheld for November 2012
• 2307 - Certificate of creditable PT withheld for November 2012
REMITTANCE
• PhilHealth - ME-5 contributions for November 2012
• SSS - R-5 contributions for November 2012 of employers with SSS identification numbers ending in
11 Tuesday - LAST DAY OF
e-FILING
• 1601C, 1601E, 1601Fand 1602 - Withholding
return on compensation, EWT and FWT for November
2012 (Group E)
12 Wednesday - LAST DAY OF
e-FILING
• 1601C, 1601E, 1601Fand 1602 - Withholding
13 Thursday-LAST DAY OF
e-FILING
• 1601C, 1601E, 1601Fand 1602 - Withholding
:ompensation, EWT and FWT for November
14 Friday-LAST DAY OF e-FILING
• 1601C, 1601E, 1601Fand 1602 - Withholding
return on compensation, EWT and FWT for November
2012 (Group B)
FILING
• SEC - AFS for FY ended August 2012 by corporations
whose securities are registered under RSA or SRC
REMITTANCE
• HDMF - Ml-1 contributions by employ.._
names start with letters A to D for November 2012
2012 DECEMBER BIR TAX CALENDAR Part 1
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