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:
17 Monday- LAST DAY OF e-FILING/FILING and e-PAYMENT/PAYMENT
• 1702 and 1702-AIF - Annual ITR and AIF by
corporations and partnerships for FY ended August
2012
• 1704-IAET for FY ended November 2011
e-FILING
• 1601C, 1601E, 1601Fand 1602 - Withholding
return on compensation, EWT and FWT for November
2012 (Group A)
e-PAYMENT
• 1601C, 1601E, 1601Fand 1602 - Withholding
return on compensation, EWT and FWT for November
2012 (all eFPS groups)
FILING and PAYMENT
• 1707A - Consolidated CGT return for shares not
traded in the stock exchange for FY ended August
2012
e-SUBMISSION
• Summary list of machines (CRM/POS) sold by
machine distributors/dealers/vendors/suppliers for TQ
ended November 2012
SUBMISSION
• PEZA - AFS filed with the BIR on November 15, 2012 by PEZA-registered enterprises for FY ended July 2012
• PhilHealth - RF-1 remittance report for November
• Bound computer-generated/loose-leaf books of
accounts and other accounting records for FY ended
November 2012
REMITTANCE
• SSS - R-5 contributions for November 2012 of
employers with SSS identification numbers ending in
3 or 4
19 Wednesday - LAST DAY OF
REMITTANCE
• HDMF - Ml-1 contributions by employers whose
names start with letters E to L for November 2012
20 Thursday - LAST DAY OF e-FILING/FILING and e-PAYMENT/PAYMENT • 2551Q- PT for TQ ended No\
2012 (non-eFPS taxpayers) DISTRIBUTION
• 2307 - Certificate of EWT for TQ ended November
2012
REMITTANCE
• SSS - R-5 contributions for November 2012 of
employers with SSS identification numbers ending in
5 or 6
21 Friday-LAST DAY OF e-FILING
• 2550M and 2551M - VAT and PT for November
2012 (Group E)
26 Wednesday - LAST DAY OF e-FILING/FILING and e-PAYMENT/PAYMENT
• 2550Q - VAT for TQ ended November 2012
e-PAYMENT
• 2550M and 2551M - VAT and PT for November
2012 (all eFPS groups)
e-FILING
• 2550M and 2551M - VAT and PT for November
2012 (Groups A, B, C and D)
SUBMISSION
• Summary lists of sales/purchases by VAT-registered taxpayers (non-eFPS taxpayers) for TQ ended November 2012
• Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco products for September to November 2012
REMITTANCE
• HDMF - Ml-1 contributions by employers whose names start with letters M to Q for November 2012
• SSS - R-5 contributions for November 2012 of employers with SSS identification numbers ending in 7 or 8
28 Friday - LAST DAY OF
REGISTRATION
• Manual books of accounts and other accounting
records if using new books for TY beginning
January 1, 2013
REMITTANCE
• HDMF - Ml-1 contributions by emp' names start with letters R to Z for Nov
• SSS - R-5 contributions for November 2012 of employers with SSS identification numbers ending in
2012 DECEMBER BIR TAX CALENDAR Part 2
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