Timeless values

2018 Tax calendar

January

02, Tuesday

e-Filing and e-Payment/Filing and payment of 1702Q (ITR) for QE
31 October 2017.

Submission of Inventory Lists for YE 30 November 2017.

Submission of soft copy of books of accounts and other required documents for YE 30 November 2017 registered under CAS.

e-Submission of SLSP for QE 30 November 2017 (LTS & eFPS filers).

Remittance of SSS contributions and loan payments for November 2017 by employers whose SSS no. ends in 9 or 0.

Payment of 4th installment of RPT for 2017.

 

05, Friday

e-Filing and e-Payment/Filing and payment of 2000 (DST) for December 2017.

 

08, Monday

e-Submission of sales report using CRM/POS and/or other sales machine with TIN ending in even number for December 2017.

 

10, Wednesday

Filing and payment of 1603 (FBT) for QE 31 December 2017 (non-eFPS filers).

e-Filing and e-Payment/Filing and payment of 1600 (VAT/PT withheld) for December 2017.

e-Submission of sales report using CRM/POS and/or other sales machine with TIN ending in odd number for December 2017.

Issuance of 2306 (Certificate of VAT/PT withheld) for December 2017.

Issuance of 2307 (Certificate of VAT/PT withheld) for December 2017.

Remittance of SSS contributions and loan payments for December 2017 by employers whose SSS no. ends in 1 or 2.

 

11, Thursday

e-Filing of 1601-C, E and F (WTC, EWT and FWT) for December 2017 (Group E).

 

12, Friday

e-Filing of 1601-C, E and F (WTC, EWT and FWT) for December 2017 (Group D).

Submission to PEZA of AFS filed with the BIR on 15 December 2017 by PEZA-registered enterprises whose YE 31 August 2017.

Submission to PEZA of Annual Incentives Report by PEZA-registered enterprises whose YE  31 August 2017.

Remittance of HDMF contributions for December 2017 by employers whose names begin with letters A to D.

 

15, Monday

Filing with the SEC of annual report for YE 30 September 2017 by corporations whose securities are registered under the SRC/RSA.

Filing and payment of 1601-C, E, F and 1602 (WTC, EWT and FWT) for December 2017 (non-eFPS filers).

e-Filing of 1601-C, E, F and 1602 (WTC, EWT and FWT) for December 2017 (Groups A, B and C).

e-Filing and e-Payment of 1603 (FBT) for QE 31 December 2017 (eFPS filers).

e-Filing and e-Payment/Filing and payment of 1702 (ITR) for YE
30 September 2017.

e-Filing and e-Payment/Filing and payment of 1707-A (CGT) for YE
30 September 2017.

Submission of bound loose leaf books of accounts and other records for YE 31 December 2017 registered under loose-leaf.

Remittance of SSS contributions and loan payments for December 2017 by employers whose SSS no. ends in 3 or 4.

Remittance of PHIC contributions for December 2017 by employers whose PEN ends in 0 to 4.

Remittance of HDMF loan payments for December 2017.

 

18, Thursday

Filing with the SEC of AFS for YE 30 September 2017 by securities brokers.

 

19, Friday

Remittance of HDMF contributions for December 2017 by employers whose names begin with letters E to L.

22, Monday

Filing and payment of 2550M or 2551M (VAT or PT) for December 2017 (non-eFPS filers).

e-Filing of 2550M or 2551M (VAT or PT) for December 2017 (Groups D and E).

e-Filing and e-Payment/Filing and payment of 2551Q (PT) for QE
31 December 2017.

e-Payment of 1601-C, E, F and 1602 (WTC, EWT and FWT) for December 2017 (all eFPS filers).

Issuance of 2307 (EWT Certificate) for QE 31 December 2017.

Remittance of SSS contributions and loan payments for December 2017 by employers whose SSS no. ends in 5 or 6.

Remittance of PHIC contributions for December 2017 by employers whose PEN ends in 5 to 9.

Renewal of mayor’s permit and payment of local taxes for YE 2018 or payment of 1st installment of local taxes.

 

23, Tuesday

e-Filing of 2550M or 2551M (VAT or PT) for December 2017 (Group C).

 

24, Wednesday

e-Filing of 2550M or 2551M (VAT or PT) for  December 2017 (Group B).

Remittance of HDMF contributions for December 2017 by employers whose names begin with letters M to Q.

 

25, Thursday

e-Filing of 2550M or 2551M (VAT or PT) for December 2017 (Group A).

e-Payment of 2550M or 2551M (VAT or PT) for December 2017 (all eFPS filers).

e-Filing and e-Payment/Filing and payment of 2550Q (VAT) for QE
31 December 2017.

Submission of SLSP for QE 31 December 2017 (non-eFPS filers).

Remittance of SSS contributions and loan payments for December 2017 by employers whose SSS no. ends in 7 or 8.

 

29, Monday

Filing with the SEC of AFS for YE 30 September 2017 by corporations whose securities are not registered under the SRC/RSA.

e-Filing and e-Payment/Filing and payment of 1702Q (ITR) for QE
30 November 2017.

 

30, Tuesday

Submission of Inventory Lists for YE 31 December 2017.

Submission of soft copy of books of accounts and other records for YE
31 December 2017 registered under CAS.

e-Submission of SLSP for QE 31 December 2017 (LTS & eFPS filers).

Submission to PEZA of ITR filed with the BIR on 15 January 2018 by PEZA-registered enterprises whose YE 30 September 2017.

 

31, Wednesday

e-Filing/Filing of 1604-CF (AIR for WTC and FWT) for 2017.

e-Filing and e-Payment/Filing and payment of 0605 (Annual Registration Fee). 

Submission of contract of lease and information on lessee/lessors/sub-lessors of commercial establishments, buildings or spaces for tenants as of 31 December 2017.

Submission of the employer’s and employee’s sworn declaration as to the employee’s eligibility to the 15% preferential tax rate.

Submission of 1947 (Declaration of Employees’ Availment of 15% Preferential Tax Rate) by RAH/RHQ/ROHQ in case there are changes in the eligibility to the preferential tax rate.

Submission of list of regular suppliers of goods and services by top 20,000 corporations for the last semester of 2017.

Issuance of 2304 (Certificate not subject to WT) for 2017.

Issuance of 2306 (FWT Certificate) for 2017.

Issuance of 2316 (WTC Certificate) for 2017.

Remittance of SSS contributions and loan payments for December 2017 by employers whose SSS no. ends in 9 or 0.

Remittance of HDMF contributions for December 2017 by employers whose names begin with letters R to Z.

Registration of books of accounts and other accounting records for TY starting 1 February 2018.

Contact us

Ma. Fedna B. Parallag
Tax and Assurance Partner
Tel: +63 (2) 459 3109
Email

Floredee Odulio
Tax-Client Accounting Services Director
Tel: +63 (2) 845 2728 Ext. 3087
Email

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