| 1 Sunday |
| SUBMISSION |
|
| Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers |
December 16–31, 2022 |
| Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs |
Fiscal Year beginning March 1, 2023 |
| |
|
|
|
| 5 Thursday |
| SUBMISSION |
|
| Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC) |
Month of December 2022 |
| e-FILING/FILING & e-PAYMENT/PAYMENT |
|
BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return)
|
Month of December 2022 |
| BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions) |
Month of December 2022 |
| |
|
| 8 Sunday |
|
| SUBMISSION |
|
| All Transcript Sheets of Official Register Books (ORBs) used by Dealers/Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles |
Month of December 2022 |
| e-SUBMISSION |
|
| Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number |
Month of December 2022 |
| |
|
| 10 Tuesday |
| SUBMISSION |
|
| List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT made by each buyer appearing in the List by a Sugar Cooperative |
Month of December 2022 |
| Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill |
Month of December 2022 |
| Monthly Report of DST Collected and Remitted by the Government Agency |
Month of December 2022 |
| e-SUBMISSION |
|
| Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number |
Month of December 2022 |
| e-FILING/FILING & e-PAYMENT/PAYMENT |
|
| BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed |
Month of December 2022 |
| BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) – eFPS & Non-eFPS Filers |
Month of December 2022 |
| BIR Form 1606 – (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) |
Month of December 2022 |
| e-FILING & e-PAYMENT/REMITTANCE |
|
| BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) - National Government Agencies (NGAs) |
Month of December 2022 |
| FILING & PAYMENT/REMITTANCE |
|
| BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals |
Month of December 2022 |
| |
|
|
|
| 11 Wednesday |
| e-FILING |
|
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group E |
Month of December 2022 |
| |
|
|
|
| 12 Thursday |
| e-FILING |
|
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group D |
Month of December 2022 |
| |
|
|
|
| 13 Friday |
| e-FILING |
|
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group C |
Month of December 2022 |
| |
|
|
|
| 14 Saturday |
| e-FILING |
|
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group B |
Month of December 2022 |
| |
|
|
|
| 15 Sunday |
| REGISTRATION |
|
| Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records |
Calendar Year ending December 31, 2022 |
| SUBMISSION |
|
| List of Medical Practitioners |
For the Quarter ending December 31, 2022 |
| Notarized Income Payee’s Sworn Declaration of Gross Receipts/Sales with required attachments of Individuals to the Payor or Withholding Agent |
Calendar Year 2023 |
| Quarterly List (with Monthly Breakdown) of Contractors of Gov’t. Contracts entered into by the Provinces/Cities/Municipalities/Barangays |
For the Quarter ending December 31, 2022 |
| Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs |
Month of December 2022 |
| Summary List of Blank OCTs/TCTs/CCTs issued to all RDs |
Month of December 2022 |
| Copy of Quarterly Updates of Assessment Roll (List of Existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer |
For the Quarter ending December 31, 2022 |
| Quarterly Inventory of Machines Sold |
For the Quarter ending December 31, 2022 |
| e-FILING & e-PAYMENT/REMITTANCE |
|
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - National Government Agencies (NGAs) |
Month of December 2022 |
| e-FILING & e-PAYMENT |
|
| BIR Form 1702 – RT/EX/MX |
Fiscal Year ending September 30, 2022 |
| FILING & PAYMENT |
|
| BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments |
Fiscal Year ending September 30, 2022 |
| BIR Form 1707-A (Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) – by Corporate Taxpayers |
Fiscal Year ending September 30, 2022 |
| BIR Form 2200-M (Excise Tax Return for Mineral Products) |
For the Quarter ending December 31, 2022 |
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - Non-eFPS Filers |
Month of December 2022 |
| e-FILING |
|
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - eFPS Filers under Group A |
Month of December 2022 |
| |
|
|
|
| 16 Monday |
| SUBMISSION |
|
| Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers |
January 1-15, 2023 |
| |
|
|
|
| 20 Friday |
| SUBMISSION |
|
| Quarterly Information on OCWs or OFWs Remittances Exempt from DST furnished by the Local Banks and Non-Bank Money Transfer Agents |
For the Quarter ending December 31, 2022 |
| Quarterly Report of Printer |
For the Quarter ending December 31, 2022 |
| e-FILING/FILING & e-PAYMENT/PAYMENT |
|
| BIR Form 1600-WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) – eFPS & Non-eFPS Filers |
Month of December 2022 |
| e-PAYMENT |
|
| BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group E, D, C, B & A |
Month of December 2022 |
| |
|
|
|
| 25 Wednesday |
| SUBMISSION |
|
| Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers – Non-eFPS Filers |
For the Quarter ending December 31, 2022 |
| Sworn Statement of Manufacturer’s or Importer’s Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products |
For the Quarter ending December 31, 2022 |
| e-FILING/FILING & e-PAYMENT/PAYMENT |
|
| BIR Form 2550Q (Quarterly Value-Added Tax Return) - eFPS & Non-eFPS Filers |
For the Quarter ending December 31, 2022 |
| BIR Form 2551Q (Quarterly Percentage Tax Return) – eFPS & Non-eFPS Filers |
For the Quarter ending December 31, 2022 |
| |
|
|
|
| 29 Sunday |
| e-FILING/FILING & e-PAYMENT/PAYMENT |
|
| BIR Form 1702Q (Quarterly Income Tax Return For Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT) |
Fiscal Quarter ending November 30, 2022 |
| |
|
|
|
| 30 Monday |
| SUBMISSION |
| Soft Copy of the Computerized Books of Accounts and Other Accounting Records |
Calendar Year ending December 31, 2022 |
| Inventory List |
Calendar Year ending December 31, 2022 |
| Proof of e-Filed BIR Form 1702-RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) or Manually |
Fiscal Year ending September 30, 2022 |
| e-SUBMISSION |
|
| Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers - eFPS Filers |
For the Quarter ending December 31, 2022 |
| |
|
|
|
| 31 Tuesday |
| SUBMISSION |
|
| Sworn Statement by every Lessee/Concessionaire/Owner/Operator of Mines or Quarry/Processor of Minerals/Producers or Manufacturers of Mineral Products |
2nd Semester of 2022 |
| Sworn Declaration of Motels & Other Similar Establishments |
Taxable Year 2022 |
| Sworn Statement by Senior Citizens whose Annual Income does not exceed the poverty level as determined by NEDA thru the NSCB |
Taxable Year 2022 |
| Sworn Certification from the International Carrier stating that there is no change in the Domestic Laws of its Home Country Granting Income Tax Exemption to Philippine Carriers |
Calendar Year 2023 for Exemptions issued in 2022 |
| Annual information by all Accredited Tax Agents/Practitioners to be submitted to RNAB/RRAB |
Taxable Year 2022 |
| Annual Alphabetical List of Professionals/Persons who were issued Professional/Occupational Tax Receipt (PTR/OTR) by LGUs |
Calendar Year ending December 31, 2022 |
| Contract of Lease and Lessee Information Statement and Other Attachments by Lessors/Sub-Lessors of Commercial Establishments, Buildings or Spaces for Tenants |
2nd Semester of 2022 |
| Notarized Income Payor/Withholding Agent’s Sworn Declaration with List of Payees Not Subjected To Withholding Tax |
Calendar Year 2023 |
| e-FILING/FILING |
|
| BIR Form 1604-C (Annual Information Return of Income Taxes Withheld on Compensation) and BIR Form 1604-F (Annual Information Return of Income Payments Subjected to Final Withholding Taxes) and Related Alphalist |
Calendar Year 2022 |
| e-FILING/FILING & e-PAYMENT/PAYMENT |
|
| BIR Form 1621 (Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent’s Deposit Account) – eFPS & Non-eFPS Filers |
For the Quarter ending December 31, 2022 |
| BIR Form 1601-EQ (Quarterly Remittance Return of Creditable Income Taxes Withheld-Expanded) and Quarterly Alphalist of Payees (QAP) – eFPS & Non-eFPS Filers |
For the Quarter ending December 31, 2022 |
| BIR Form 1601-FQ (Quarterly Remittance Return of Final Income Taxes Withheld) and Quarterly Alphalist of Payees (QAP) - eFPS & Non-eFPS Filers |
For the Quarter ending December 31, 2022 |
| BIR Form 1602Q (Quarterly Remittance Return of Final Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) – eFPS & Non-eFPS Filers |
For the Quarter ending December 31, 2022 |
| BIR Form 1603Q (Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other Than Rank and File) - eFPS & Non-eFPS Filers |
For the Quarter ending December 31, 2022 |
| e-PAYMENT/PAYMENT |
|
| Annual Registration Fee for Every Head Office and/or Branch of any Business Establishment |
Calendar Year 2023 |
| DISTRIBUTION |
|
| BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld – For Compensation Payment With or Without Tax Withheld) to the Employees |
Calendar Year 2022 |
