February 2025

JRI Summit: Cabrera & Company team with Chief Justice Alexander G. Gesmundo, Associate Justice Amy C. Lazaro-Javier, Associate Justice Henri Jean Paul B. Inting, Associate Justice Rodil V. Zalameda, Associate Justice Jhosep Y. Lopez, Associate Justice Antonio T. Kho, Jr., Associate Justice Maria Filomena D. Singh

Advocating judicial reforms

The Justice Reform Initiative (JRI), in collaboration with PwC Philippines and Cabrera & Company, conducted a survey to gauge the business sector’s perceptions of the judicial system. This initiative pinpointed key areas for boosting efficiency, fostering innovation, and improving access to the judiciary. The results were detailed in the 2023 JRI Survey Report, which was officially launched at the Justice Summit on 1 February 2024. Alex B. Cabrera, Senior Partner at Cabrera & Company and Chairman Emeritus of PwC Philippines, presented the findings, with Chief Justice Alexander Gesmundo and other Supreme Court Justices in attendance.

05 February

Wednesday

e-Filing and e-Payment/Filing and payment of 2000 (DST) for January 2025.

10 February

Monday

Filing and payment of 1601-C (WTC) for January 2025 (non-eFPS filers).

Filing and payment of 0619-E and 0619-F (EWT and FWT) for January 2025 (non-eFPS filers).

e-Filing and e-Payment/Filing and payment of 1600 (VAT/PT withheld) for January 2025.

e-Submission of sales report using CRM/POS and/or other sales machine with TIN ending in even and odd numbers for January 2025.

Issuance of 2307 (Certificate of VAT/PT withheld) for January 2025.

11 February

Tuesday

e-Filing of 1601-C (WTC) for January 2025 (Group E).

e-Filing of 0619-E and 0619-F (EWT and FWT) for January 2025 (Group E).

12 February

Wednesday

e-Filing of 1601-C (WTC) for January 2025 (Group D).

e-Filing of 0619-E and 0619-F (EWT and FWT) for January 2025 (Group D).

13 February

Thursday

Filing with the SEC of annual report for YE 31 October 2024 by corporations whose securities are registered under the SRC/RSA.

e-Filing of 1601-C (WTC) for January 2025 (Group C).

e-Filing of 0619-E and 0619-F (EWT and FWT) for January 2025 (Group C).

14 February

Friday

e-Filing of 1601-C (WTC) for January 2025 (Group B).

e-Filing of 0619-E and 0619-F (EWT and FWT) for January 2025 (Group B).

Submission to PEZA/BOI of AFS and ITR filed with the BIR on 15 January 2025 by PEZA/BOI-registered enterprises whose YE 30 September 2024.

Submission to PEZA/BOI of ATIR and ABR (Annexes A.1 to B.2) by PEZA/BOI-registered enterprises for YE 30 September 2024.

Submission to PEZA via ACMS of 1702Q (ITR) filed with the BIR on 30 January 2025 by PEZA-registered enterprises for QE 30 November 2024.

Remittance of HDMF contributions for January 2025 by employers whose names begin with letters A to D.

17 February

Monday

e-Filing of 1601-C (WTC) for January 2025 (Group A).

e-Filing of 0619-E and 0619-F (EWT and FWT) for January 2025 (Group A).

e-Payment of 1601-C (WTC) for January 2025 (all eFPS filers).

e-Payment of 0619-E and 0619-F (EWT and FWT) for January 2025 (all eFPS filers).

e-Filing and e-Payment/Filing and payment of 1702 (ITR) and other required attachments for YE 31 October 2024.

e-Filing and e-Payment/Filing and payment of 1707-A (CGT) for YE 31 October 2024.

Submission of bound loose-leaf books of accounts and other required documents for YE 31 January 2025 registered under loose-leaf.

Submission of notarized sworn declaration of new income recipients, availing of lower EWT rate or tax exemption, by withholding agents to the BIR for January 2025.

Remittance of PHIC contributions for January 2025 by employers whose PEN ends in 0 to 4.

Remittance of HDMF loan payments for January 2025.

19 February

Wednesday

Remittance of HDMF contributions for January 2025 by employers whose names begin with letters E to L.

20 February

Thursday

Submission to PEZA of EZMPR by PEZA-registered enterprises for January 2025.

Remittance of PHIC contributions for January 2025 by employers whose PEN ends in 5 to 9.

24 February

Monday

Remittance of HDMF contributions for January 2025 by employers whose names begin with letters M to Q.

25 February

Tuesday

e-Filing and e-Payment/Filing and payment of 2550Q (VAT) for QE 31 January 2025.

e-Filing and e-Payment/Filing and payment of 2551Q (PT) for QE 31 January 2025.

Submission of SLSPI for QE 31 January 2025 (non-eFPS filers).

28 February

Friday

Filing with the SEC of AFS for YE 31 October 2024 by corporations whose securities are not registered under the SRC/RSA.

Filing with the SEC of AFS for YE 31 October 2024 by securities brokers.

Submission of the duplicate copy of 2316 (WTC certificate) duly signed by the employees covered by substituted filing.

Submission of RFC for YE 31 October 2024.

Submission to BOI of BOI Form S-1 by BOI-registered enterprises for YE 31 October 2024.

Remittance of SSS contributions and loan payments for January 2025.

Remittance of HDMF contributions for January 2025 by employers whose names begin with letters R to Z or numeral.

Payment of corporate and individual CTC for 2025.

This Tax Calendar has been prepared by the Tax-Client Accounting Services (CAS) group of Isla Lipana & Co., the Philippine member firm of the PwC network, based on relevant laws, rules, and regulations issued as of 31 October 2024 by various government agencies.

While every effort has been made to ensure accuracy, neither our firm nor any of our partners/staff shall be liable on any ground whatsoever to any party in respect of decisions or actions they may take as a result of using this calendar. Where particular questions arise in its use, please consult our Tax-CAS group.