Bureau of Internal Revenue
Republic of the Philippines


Tax Calendar

April
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November
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FOR THE MONTH OF FEBRUARY 2004

2 Monday - LAST DAY OF

FILING

 

·        Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by independent CPAs

FY beginning
April 01, 2004

 

E-FILING / FILING

 

·        1604 CF together with Alphabetical List of Employees/Payees from whom taxes were withheld and those whose income payments are exempt from withholding

TY 2003

PAYMENT

 

·        Annual Registration Fee P 500

TY 2004

SUBMISSION

 

·        Consolidated Return of All Transactions based on the reconciled data of the Stockbrokers

·         List of Regular Suppliers of Goods by the Identified Top 10,000  Corporations including Large Taxpayers

·         Sworn Statement by every lessee, concessionaire, owner or operator of mines or quarry, processors of minerals, producers or manufacturer of mineral products

·         Annual Alphabetical List of Professionals/persons who were issued Professional/Occupational Tax Receipt (PTR/OTR) by LGUs

Jan.16-31, 2004

 

 

Last Sem. of 2003

 

CY ending
Dec. 31, 2003


DISTRIBUTION

 

·        2304 to all applicable recipients

·        2306 to all income recipients including qualified employees whose purely compensation income & fringe benefits were subjected to Final Withholding Tax

·        2316 to all applicable income recipients

TY 2003


TY 2003

 

TY 2003

5 Thursday LAST DAY OF

E-FILING/FILING/E-PAYMENT/PAYMENT

·        2000

Month of Jan., 2004

SUBMISSION

 

·        Transcript sheets of the following:

Month of Jan., 2004

2.08-ORB (A-1)

2.17-ORB

2.68-ORB

 

2.08-ORB

2.17A-ORB

2.69-ORB

2.11-ORB

2.20-ORB

2.69A-19-ORB

2.14-ORB

2.36-ORB

2.70-ORB

·   Summary Report of Certifications Issued by the President of the National Home Mortgage Finance Corporation (RA 7279)

Month of Jan., 2004

·        Brewers’ or Importers’ Sworn Statement of the volume of sales for each particular brand of fermented liquor

Nov. 2003 to Jan., 2004

·        Manufacturers or Importers Sworn Statement of the Volume of Sales for each Particular brand of cigars &/or cigarettes sold

Nov. 2003 to Jan., 2004

 

9 Monday- Last Day of

SUBMISSION

 

·          Transcript sheets of the following:

Mo of bJan., 2004

2.43-ORB

31.18-ORB

 

2.61-ORB

31.27-ORB

2.83 -ORB

31.46-Auxiliary Register Book (L 7 ˝)

31.01

31.46-ORB

·          Transcript sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles

Mo. of Jan., 2004

 

10 Tuesday- Last Day of

SUBMISSION

 

·        Transcript sheets of the following:

Mo. of Jan., 2004

      38.01-ORB         2222-ORB

 

E-FILING / FILING /E-PAYMENT/REMITTANCE

·        1600 with Alphabetical List of Payees From Whom Taxes Were Withheld & Applicable Attachments

Mo. of Jan., 2004

·        1601C,1601 E & 1601F NL Taxpayers

Mo. of Jan., 2004

·        1601F  L & SNL

Mo. of Jan., 2004

·        1602

Mo. of Jan., 2004

FILING

 

·        Withholding Tax Remittance Return/s with the corresponding Tax Remittance Advice/s (TRA/s)by National Government Agencies

·        1606

Mo. of Jan., 2004

Mo. of Jan., 2004

DISTRIBUTION

 

·        2307 covering VAT/Percentage Taxes withheld to all applicable income recipients

Mo. of Jan., 2004

 

11 Wednesday –LAST DAY OF

E-FILING

 

·        1601C,  1601E , 1601F  & 1602 L & SNL Taxpayers (Group E)

Mo. of Jan., 2004

 

12 Thursday- Last Day of

E-FILING

 

·        1601C,  1601E , 1601F &   1602 L & SNL Taxpayers (Group D)

Mo. of Jan., 2004

 

13 Friday- Last day of

E-FILING

 

·        1601C,  1601E, 1601F  & 1602  L & SNL Taxpayers (Group C)

Mo. of Jan., 2004

16 Monday- Last day of

E-FILING

 

 

·        1601C,  1601E, 1601F  & 1602 L & SNL Taxpayers (Group A & B)

Mo. of Jan., 2004

REGISTRATION

 

·        Bound Computer – Generated/Loose Leaf Books of Accounts & other Accounting Records such as but not limited to Receipts & Invoices

FY ending Jan. 31, 2004

 

SUBMISSION

·        Consolidated Return of all transactions based on data of Stockbrokers

 Feb. 1-15, 2004

E- PAYMENT

·        1601C, 1601E, 1601F & 1602 L & SNL Taxpayers

Mo. of Jan. 2004

E-FILING/FILING/E-PAYMENT/PAYMENT

·        1702 & 1702AIF/ Audited Financial Statements

Mo. of Jan. 2004

·        1704 together with applicable attachments by corporate taxpayers

FY ending Jan. 31, 2003

·        1707 together with applicable attachments by corporate taxpayers

FY ending Oct. 31, 2003

20 Friday – LAST DAY OF

FILING/PAYMENT

 

·        2550M

Mo. of Jan., 2004

·        2551M

Mo. of Jan., 2004

E-FILING/FILING & E-PAYMENT/PAYMENT

·        2551

TQ ending Jan. 31, 2004

DISTRIBUTION

 

·        2307 Expanded W/holding tax

TQ ending Jan. 31, 2004

23 Monday – LAST DAY OF

E-FILING

·        2550M & 2551M L & SNL Taxpayers (Group C,D&E)

Mo. of Jan. 2004

24 Tuesday – LAST DAY OF

E-FILING

·        2550M & 2551M L & SNL Taxpayers (Group B)

Mo. of Jan., 2004

 

25 Wednesday – LAST DAY OF 

E-FILING

 

·        2550M & 2551M L & SNL Taxpayers (Group A)

Mo. of Jan., 2004

E-PAYMENT

 

·        2550M & 2551M  L& SNL Taxpayers

Mo. of Jan., 2004

E-FILING/FILING & E-PAYMENT/PAYMENT

·        2550Q

 TQ ending Jan. 31, 2004

SUBMISSION

 

·        Quarterly Summary List of Sales/Purchases by a Value Added Tax (VAT) registered taxpayers

 TQ ending Jan. 31, 2004

27 Friday – LAST DAY OF 

REGISTRATION

 

·        Books of Account & other Accounting Records

FY beginning March 1, 2004




Reminders:
For L(Large) & SNL (Selected Non-Large) Taxpayer groupings: staggered filing of returns enrolled in the Electronic Filing & Payment System (EFPS) based on industry classification refer to Revenue Regulations (RR) No. 26-2002, amending further  RR 9-2001, amended by RR No. 2-2002 & RR No. 9-2002.



L E G E N D  :

 L      -     Large  Taxpayer

SNL -    Selected Non-Large  Taxpayer

TQ   -    Taxable Quarter

CQ  -    Calendar Quarter

FY  -     Fiscal Year

TY  -    Taxable Year