2011 Tax Business Calendar

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o.Planning ahead2011 Tax and Business Calendar

Isla Lipana & Co.

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Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar

Investment destinationOne of the things that make the Philippines unique in the business perspective is that the country is both rich in natural resources and people skills. As a growing economy with diverse needs, there are many business opportunities spread over the country — from energy to business process outsourcing. The Philippines is all set to take on the world.

This Tax and Business Calendar has been prepared by Isla Lipana & Co., a member firm of PricewaterhouseCoopers, based on relevant laws, rules and regulations issued as of October 31, 2010 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 with our Tax Department.

Additional informationE-filers classification

This year’s holidays

This tax and business calendar was prepared based on the declared holidays, pursuant to Proclamtion no. 84.

*For confirmation from the National Commission on Muslim Affairs.

Holiday Date

New Year’s Day (Saturday) January 1

Araw ng Kagitingan (Saturday) April 9

Maundy Thursday April 21

Good Friday April 22

Labor Day (Sunday) May 1

Independence Day (Sunday) June 12

Martyrdom of Benigno Aquino (Sunday) August 21

National Heroes’ Day (last Monday of August) August 29

Eid’l Fitr – Ramadan Ends (Wednesday)* August 31

All Saints Day (Tuesday) November 1

Bonifacio Day (Wednesday) November 30

Christmas Day (Sunday) December 25

Rizal Day (Friday) December 30

Last day of the year (Saturday) December 31

Group ABanking institutions• Insurance and pension funding• Non-bank financial intermediation• Activities auxilliary to financial • intermediationConstruction• Water transport• Hotels and restaurants• Land transport•

Group BManufacturing• Metallic ore mining• Non-metallic mining and quarrying•

Group CRetail sale• Wholesale trade and commission trade• Sale, maintenance, repair of motor • vehicle, sale of automotive fuelCollection, purification and • distribution of waterComputer and related activities• Real estate activities•

Group DAir transport• Electricity, gas, steam and hot water supply• Postal and telecommunications• Publishing, printing and reproduction of • recorded mediaRecreational, cultural and sporting activities• Recycling• Renting of goods and equipment• Supporting and auxilliary transport • activities

Group EActivities of membership organizations • incorporatedHealth and social work• Private/public educational services• Public administration and defense • compulsory social securityResearch and development• Agricultural, hunting and forestry• Farming of animals• Fishing• Other service/business activities• Unclassified•

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2011 Tax and Business CalendarIsla Lipana & Co., PwC member firm

Photo title and credits

Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment deadlines do not coincide with filing.

03 Monday

Filing of Payment Form (BIR Form 0605) for the payment of advance percentage tax by privilege store operators.

Payment of fourth installment of real property taxes for 2010 by taxpayers who elected to pay in installments.

Submission to PEZA of income tax return filed with the BIR on December 15, 2009 by PEZA companies whose taxable year ended August 31, 2010.

05 Wednesday

Filing of Documentary Stamp Tax Return (BIR Form 2000) for the month of December 2010.

10 Monday

Filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable quarter ended December 31, 2010 by taxpayers using the manual filing system.

Filing of Monthly Remittance Return of VAT and Other Percentage Taxes Withheld (BIR Form 1600) for December 2010.

Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from VAT/Percentage Tax by government and private withholding agents to all income recipients with several payors for December 2010.

Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306) from VAT/Percentage Tax by government and private withholding agents to all income recipients with only one payor for December 2010.

E-filing by all business establishments of sales report and other information generated by Cash Register Machines, Point of Sales Machines and/or any sales generating receipt/invoice machine registered with the BIR for the month of December 2010.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return ML-1) by all employers and submission of Monthly Contribution (R-3) and Collection List (ML-2) by employers under the tape/diskette program for December 2010.

Submission to SSS of Quarterly Collection List (Form R-3) and Member Loan Collection List (ML-2) for the quarter ended December 31, 2010 by employers under the manual system.

Remittance to Philhealth of contributions for December 2010 using Payment Return Form M5.

11 Tuesday

E-filing by Electronic Filing and Payment System (EFPS)-registered withholding agents under Group E of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for December 2010 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

12 Wednesday

E-filing by EFPS-registered withholding agents under Group D of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for December 2010 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

13 Thursday

E-filing by EFPS-registered withholding agents under Group C of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for December 2010 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

Filing of annual report with the SEC by corporations whose fiscal year ended on September 30, 2010 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.

14 Friday

E-filing by EFPS-registered withholding agents under Group B of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for December 2010 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

Remittance of monthly HDMF contributions and multi-purpose loan payments for December 2010 by employers whose names begin with letters A to D.

Submission to PEZA of Audited Financial Statements filed with the BIR on December 15, 2010 by PEZA-registered companies whose taxable year ended on August 31, 2010.

17 Monday

Filing of Corporation/Partnership Annual Income Tax Return (BIR Form 1702) and annual information returns (BIR Form 1702AIF) for both taxable firms and tax-exempt organizations for fiscal year ended September 30, 2010.

Filing of Final Consolidated Capital Gains Tax Return from sale of shares not traded in the stock exchange (BIR Form 1707-A) for the taxable year ended September 30, 2010.

Filing by all withholding agents (large and non-large taxpayers) using the manual payment system of Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F and 1602) for December 2010 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

E-filing by EFPS-registered withholding agents under Group A of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F and 1602) for December 2010 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

E-filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable quarter ended December 31, 2010 by taxpayers using EFPS.

Submission to the Revenue Regional Director of bound loose leaf books of accounts, records and invoices together with a certification made under oath as to the correctness of the entries and the number of loose leaves used for 2010 by calendar year taxpayers who were granted permit to use loose-leaf records.

Submission to Philhealth of Quarterly Remittance Report (Form RF-1) for the quarter ended December 31, 2010.

18 Tuesday

Filing of annual financial statements with the SEC by securities brokers whose fiscal year ended on September 30, 2010.

19 Wednesday

Remittance of monthly HDMF contributions and multi-purpose loan payments for December 2010 by employers whose names begin with letters E to L.

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20 Thursday

Filing of monthly VAT declaration (BIR Form 2550M) for December 2010 by taxpayers using the manual filing system with taxable quarters ending on January 31 or February 28, 2011.

Filing of monthly percentage tax return (BIR Form 2551M) for December 2010 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering ( IPO).

Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas dispatch or communication originating from the Philippines and for amusement taxes for the quarter ended December 31, 2010 by taxpayers with tax years ending March 31, June 30, September 30 or December 31.

Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form 2307) to income recipients subject to expanded withholding tax for the taxable quarter ended December 31, 2010.

Remittance by all EFPS-registered withholding agents of the monthly income taxes withheld for December 2010 on (a) compensation income;(b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Renewal of mayor’s permit and payment of local taxes for the calendar year 2011 or payment of local taxes for the first quarter by taxpayers who elected to pay on quarterly or installment basis.

21 Friday

E-filing of monthly VAT declaration (BIR Form 2550M) for December 2010 by EFPS-registered taxpayers under Group E with taxable quarters ending on January 31 or February 28, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for December 2010 by EFPS-registered taxpayers under Group E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

24 Monday

E-filing of monthly VAT declaration (BIR Form 2550M) for December 2010 by EFPS-registered taxpayers under Groups B, C and D with taxable quarters ending on January 31 or February 28, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for December 2009 by EFPS-registered taxpayers under Groups B, C and D, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

Remittance of monthly HDMF contributions and multi-purpose loan payments for December 2010 by employers whose names begin with letters M to Q.

25 Tuesday

E-filing of monthly VAT declaration (BIR Form 2550M) for December 2010 by EFPS-registered taxpayers under Group A with taxable quarters ending on January 31 or February 28, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for December 2010 by EFPS taxpayers under Group A, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter ended December 31, 2010 by all taxpayers with taxable quarters ending March 31, June 30, September 30 or December 31.

Remittance of VAT and percentage tax for December 31, 2010 by EFPS-registered taxpayers.

Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended December 31, 2010 by manual taxpayers with fiscal years ending March 31, June 30, September 30 or December 31.

28 Friday

Filing of annual financial statements with the SEC by corporations whose fiscal year ended on September 30, 2010 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

31 Monday

Filing of Corporation/Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended November 30, 2010 by corporations whose taxable year ends on February 28, May 31 or August 31.

Filing of annual information return of income tax withheld on compensation, final withholding taxes and fringe benefit taxes (BIR Form 1604-CF), together with an alphabetical lists of employees/payees from whom the taxes were withheld, alphabetical list of employees to whom fringe benefits were given, and alphabetical list of employees/payees whose income payments are exempt from withholding during the taxable year 2010.

Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended December 31, 2010 by taxpayers under LTS and EFPS with fiscal years ending March 31, June 30, September 30 or December 31.

Submission of annual inventory lists by taxpayers whose taxable year ended on December 31, 2010.

Submission to Revenue District Office/LTDO by taxpayers using duly approved computerized accounting system of notarized affidavit attesting to the accuracy of the number of receipts used during the year and duly registered soft copy of books of accounts and other accounting records/ documents for the taxable year ended on December 31, 2010.

Registration of books of account and other accounting records for the taxable year starting February 1, 2011.

Submission of regular list of suppliers of goods by designated top 20,000 corporations for the last semester of 2010.

Issuance of Certificate of Income Payments Not Subject to Withholding Tax (BIR Form 2304) for 2010.

Issuance of Certificates of Income Tax Withheld on Compensation (BIR Form 2316) by employers to their employees for the taxable year 2010.

Filing of annual registration fee return (BIR Form 0605) by taxpayers subject to VAT, percentage tax (non-VAT), excise tax and withholding agent taxpayers.

Remittance of monthly HDMF contributions and multi-purpose loan payments for December 2010 by employers whose names begin with letters R to Z.

Submission of the Declaration of Employees’ Availment of 15% Preferential Tax Rate (BIR Form 1947)by the Regional or Area Headquarters or Regional Operating Headquarters in case there are changes in the eligibility to the preferential tax rate.

Submission of the employer’s and employee’s sworn declaration, as required under Revenue Regulations No. 11-2010.

2011 Tax and Business Calendar

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1 Tuesday


Submission to PEZA of income tax return filed with the BIR on January 17, 2011 by PEZA companies whose taxable year ended September 30, 2010.

7 Monday

Filing of Documentary Stamp Tax Return (BIR Form 2000) for the month of January 2011.

10 Thursday

Filing by all withholding agents (large and non-large taxpayers) using the manual payment system of Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F and 1602) for January 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Filing of Monthly Remittance Return of VAT and Other Percentage Taxes Withheld (BIR Form 1600) for January 2011.

Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from VAT/Percentage Tax by government and private withholding agents to all income recipients with several payors for January 2011.

Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306) from VAT/Percentage Tax by government and private withholding agents to all income recipients with only one payor for January 2011.

E-filing by all business establishments of sales report and other information generated by Cash Register Machines, Point of Sales Machines and/or any sales generating receipt/invoice machine registered with the BIR for the month of January 2011.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all employers and submission of Monthly Contribution (R-3) and Collection List (ML-2) by employers under the tape/diskette program for January 2011.

Remittance to Philhealth of contributions for January 2011 using Payment Return Form M5.

11 Friday

E-filing by Electronic Filing and Payment System (EFPS)-registered withholding agents under Group E of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for January 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

14 Monday

E-filing by EFPS-registered withholding agents under Groups B, C, and D of the Monthly Remittance Return of Income Taxes Withheld (BIR

Form 1601-C, E and F) for January 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

Filing of annual report with the SEC by corporations whose fiscal year ended on October 31, 2010 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.

Remittance of monthly HDMF contributions and multi-purpose loan payments for January 2011 by employers whose names begin with letters A to D.

Submission to PEZA of quarterly reports of operation for quarter ended December 31, 2010 by all PEZA registered enterprises.

15 Tuesday

Filing of Corporation/Partnership Annual Income Tax Return (BIR Form 1702) and annual information returns (BIR Form 1702AIF) for both taxable firms and tax-exempt organizations for fiscal year ended October 31, 2010.

Filing of Final Consolidated Capital Gains Tax Return from sale of shares not traded in the stock exchange (BIR Form 1707-A) for the taxable year ended October 31, 2010.

E-filing by EFPS-registered withholding agents under Group A of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F and 1602) for January 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Remittance by all EFPS-registered withholding agents of monthly income taxes withheld for January 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Submission to the Revenue Regional Director of bound loose leaf books of accounts, records and invoices together with a certification made under oath as to the correctness of the entries and the number of loose leaves used for the fiscal year ended January 31, 2011 by taxpayers who were granted permit to us loose-leaf records.

16 Wednesday

Submission to PEZA of Audited Financial Statements filed with the BIR on January 17, 2011 by PEZA-registered companies whose taxable year ended on September 30, 2010.

18 Friday

Filing of annual financial statements with the SEC by securities brokers whose fiscal year ended on October 31, 2010.

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21 Monday

Filing of monthly VAT declaration (BIR Form 2550M) for January 2011 by taxpayers using the manual filing system with taxable quarters ending on February 28 or March 31, 2011.

Filing of monthly percentage tax return (BIR Form 2551M) for January 2011 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering (IPO).

Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas dispatch or communication originating from the Philippines and for amusement taxes for the quarter ended January 31, 2011 by taxpayers with taxable years ending January 31, April 30, July 31 or October 31.

E-filing of monthly VAT declaration (BIR Form 2550M) for January 2011 by EFPS-registered taxpayers under Group E with taxable quarters ending on February 28 or March 31, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for January 2011 by EFPS taxpayers under Group E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form 2307) to income recipients subject to expanded withholding tax for the taxable quarter ended January 31, 2010.

Remittance of monthly HDMF contributions and multi-purpose loan payments for January 2011 by employers whose names begin with letters E to L.

22 Tuesday

E-filing of monthly VAT declaration (BIR Form 2550M) for January 2011 by EFPS-registered taxpayers under Group D with taxable quarters ending on February 28 or March 31, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for January 2011 by EFPS taxpayers under Group D, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

23 Wednesday

E-filing of monthly VAT declaration (BIR Form 2550M) for January 2011 by EFPS-registered taxpayers under Group C with taxable quarters ending on February 28 or March 31, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for January 2011 by EFPS taxpayers under Group C, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

24 Thursday

E-filing of monthly VAT declaration (BIR Form 2550M) for January 2011 by EFPS-registered taxpayers under Group B with taxable quarters ending on February 28 or March 31, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for January 2011 by EFPS taxpayers under Group B, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

Remittance of monthly HDMF contributions and multi-purpose loan payments for January 2011 by employers whose names begin with letters M to Q.

25 Friday

E-filing of monthly VAT Declaration (BIR Form 2550M) for January 2011 by EFPS-registered taxpayers under Group A with taxable quarters ending on February 28 or March 31, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for January 2011 by EFPS taxpayers under Group A, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter ended January 31, 2011 by all taxpayers with taxable years ending January 31, April 30, July 31 or October 31.

Remittance of VAT and percentage tax for January 2011 by EFPS-registered taxpayers.

Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended January 31, 2011 by manual taxpayers with fiscal years ending January 31, April 30, July 31 or October 31.

28 Monday

Submission to Revenue District Office/LTDO by taxpayers using duly approved computerized accounting system of notarized affidavit attesting to the accuracy of the number of receipts used during the year and duly registered soft copy of books of accounts and other accounting records/documents for the taxable year ended January 31, 2011.

Submission of annual inventory lists by taxpayers whose taxable year ended on January 31, 2011.

Registration of books of account and other accounting records for the taxable year starting March 1, 2011.

Payment of corporate and individual Community Tax Certificate for 2011.

Filing of annual financial statements with the SEC by corporations whose fiscal year ended on October 31, 2010 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

Remittance of monthly HDMF contributions and multi-purpose loan payments for January 2011 by employers whose names begin with letters R to Z.

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March 20111 Tuesday

Filing of Corporation/Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended December 31, 2010 by taxpayers with taxable years ending March 31, June 30 or September 30.


Filing of annual information return of creditable income taxes withheld/income payments exempt from withholding taxes (BIR Form 1604-E) for 2010, together with an alphabetical list of payees.

2 Wednesday

Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended January 31, 2011 by taxpayers under LTS and EFPS with fiscal years ending January 31, April 30, July 31 or October 31.

Submission to PEZA of income tax return filed with the BIR on February 15, 2011 by PEZA companies whose taxable year ended October 31, 2010.

7 Monday

Filing of Documentary Stamp Tax Return (BIR Form 2000) for the month of February 2011.

10 Thursday

Filing by all withholding agents (large and non-large taxpayers) using the manual payment system of Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F and 1602) for February 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Filing of Monthly Remittance Return of VAT and Other Percentage Taxes Withheld (BIR Form 1600) for February 2011.

Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from VAT/Percentage Tax by government and private withholding agents to all income recipients with several payors for February 2011.

Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306) from VAT/Percentage Tax by government and private withholding agents to all income recipients with only one payor for February 2011.

E-filing by all business establishments of sales report and other information generated by Cash Register Machines, Point of Sales Machines and/or any sales generating receipt/invoice machine registered with the BIR for the month of February 2011.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all employers and submission of Monthly Contribution (R-3) and Collection List (ML-2) by employers under the tape/diskette program for February 2011.

Remittance to Philhealth of contributions for February 2011 using Payment Return Form M5.

11 Friday

E-filing by Electronic Filing and Payment System (EFPS)-registered withholding agents under Group E of the Monthly Remittance Return of

Income Taxes Withheld (BIR Form 1601-C, E and F) for February 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

14 Monday

E-filing by EFPS-registered withholding agents under Groups B, C and D of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for February 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

Remittance of monthly HDMF contributions and multi-purpose loan payments for February 2011 by employers whose names begin with letters A to D.

15 Tuesday

Filing of Corporation/Partnership Annual Income Tax Return (BIR Form 1702) and annual information returns (BIR Form 1702AIF) for both taxable firms and tax-exempt organizations for fiscal year ended November 30, 2010.

Filing of Final Consolidated Capital Gains Tax Return from sale of shares not traded in the stock exchange (BIR Form 1707-A) for the taxable year ended November 30, 2010.

E-filing by EFPS-registered withholding agents under Group A of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601- C, E, F and 1602) for February 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Remittance by all EFPS-registered taxpayers of income taxes withheld for February 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Submission to the Revenue Regional Director of bound loose leaf books of accounts, records and invoices together with a certification made under oath as to the correctness of the entries and the number of loose leaves used for the fiscal year ended February 28, 2011 by taxpayers who were granted permit to use loose-leaf records.

Filing of annual report with the SEC by corporations whose fiscal year ended on November 30, 2011 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.

17 Thursday

Submission to PEZA of Audited Financial Statements filed with the BIR on February 15, 2011 by PEZA-registered companies whose taxable year ended on October 31, 2010.

21 Monday

Filing of monthly VAT declaration (BIR Form 2550M) for February 2011 by taxpayers using the manual filing system with taxable quarters ending on March 31 or April 30, 2011.

Filing of monthly percentage tax return (BIR Form 2551M) for February 2011 by taxpayers using the manual payment system, except percentage taxes


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on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering (IPO).

Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas dispatch or communication overseas originating from the Philippines and for amusement taxes for the quarter ended February 28, 2011 by taxpayers with taxable years ending February 28, May 31, August 31 or November 30.

E-filing of monthly VAT declaration (BIR Form 2550M) for February 2011 by EFPS-registered taxpayers under Group E with taxable quarter ending on March 31 or April 30, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for February 2011 by EFPS-registered taxpayers under Group E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form 2307) to income recipients subject to expanded withholding tax for the taxable quarter ended February 28, 2011.

Filing of annual financial statements with the SEC by securities brokers whose fiscal year ended on November 30, 2010.

Remittance of monthly HDMF contributions and multi-purpose loan payments for February 2011 by employers whose names begin with letters E to L.

22 Tuesday

E-filing of monthly VAT declaration (BIR Form 2550M) for February 2011 by EFPS-registered taxpayers under Group D with taxable quarter ending on March 31 or April 30, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for February 2011 by EFPS-registered taxpayers under Group D, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

23 Wednesday

E-filing of monthly VAT declaration (BIR Form 2550M) for February 2011 by EFPS-registered taxpayers under Group C with taxable quarters ending on March 31 or April 30, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for February 2011 by EFPS taxpayers under Group C, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

24 Thursday

E-filing of monthly VAT declaration (BIR Form 2550M) for February 2011 by EFPS-registered taxpayers under Group B with taxable quarters ending on March 31 or April 30, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for February 2011 by EFPS taxpayers under Group B, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

Remittance of monthly HDMF contributions and multi-purpose loan payments for February 2011 by employers whose names begin with letters M to Q.

25 Friday

E-filing of monthly VAT declaration (BIR Form 2550M) for February 2010 by EFPS-registered taxpayers under Group A with taxable quarters ending on March 31 or April 30, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for February 2011 by EFPS taxpayers under Group A, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter ended February 28, 2011 by all taxpayers with taxable years ending February 28, May 31, August 31 or November 30.

Remittance of VAT and percentage tax for February 2011 by EFPS-registered taxpayers.

Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended February 28, 2011 by manual taxpayers with fiscal years ending February 28, May 31 August 31 or November 30.

30 Wednesday

Submission of annual inventory lists by taxpayers whose taxable year ended on February 28, 2011.

Submission to Revenue District Office/LTDO by taxpayers using duly approved computerized accounting systems of notarized affidavit attesting to the accuracy of the number of receipts used during the year and duly registered soft copy of books of accounts and other accounting records/documents for the taxable year ended February 28, 2011.

Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended February 28, 2011 by taxpayers under LTS and EFPS with fiscal years ending February 28, May 31 August 31 or November 30.

Filing of annual financial statements with the SEC by corporations whose fiscal year ended on November 30, 2010 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

Submission to PEZA of income tax return filed with the BIR on March 15, 2011 by PEZA companies whose taxable year ended November 30, 2010.

31 Thursday

Registration of books of account and other accounting records for the taxable year starting April 1, 2011.

Payment of real property taxes for 2011.

Remittance of monthly HDMF contributions and multi-purpose loan payments for February 2011 by employers whose names begin with letters R to Z.

Submission to PEZA of annual reports by all PEZA registered enterprises for the year 2010.

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April 20111 Friday


Filing of Corporation/Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended January 31, 2011 by corporations whose taxable year ends April 30, July 31 or October 31.

5 Tuesday

Filing of Documentary Stamp Tax Return (BIR Form 2000) for the month of March 2011.

11 Monday Filing by all withholding agents (large and non-large taxpayers) using the manual payment system of Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F and 1602) for March 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable quarter ended March 31, 2011 by taxpayers using the manual payment system.

Filing of Monthly Remittance Return of VAT and Other Percentage Taxes Withheld (BIR Form 1600) for March 2011.

E-filing by Electronic Filing and Payment System (EFPS)-registered withholding Agents under Group E of Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for March 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

E-filing by all business establishments of sales report and other information generated by Cash Register Machines, Point of Sales Machines and/or any sales generating receipt/invoice machine registered with the BIR for the month of March 2011.

Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from VAT/Percentage Tax by government and private withholding agents to all income recipients with several payors for March 2011.

Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306) from VAT/Percentage Tax by government and private withholding agents to all income recipients with only one payor for March 2011.

Submission to SSS of Quarterly Collection List (Form R-3) and Member Loan Collection List (ML-2) for the quarter ended March 31, 2011 by employers under the manual system.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (ML-1) by all employers and submission of Monthly Contribution (R-3) and Collection List (ML-2) by employers under the tape/diskette program for March 2011.

Remittance to Philhealth of contributions for March 2011 using Payment Return Form M5.

12 Tuesday

E-filing by EFPS-registered withholding agents under Group D of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for March 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

13 Wednesday

E-filing by EFPS-registered withholding agents under Group C of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for March 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

14 Thursday

E-filing by EFPS-registered withholding agents under Group B of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for March 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

Submission to PEZA of Audited Financial Statements filed with the BIR on March 15, 2011 by PEZA-registered companies whose taxable year ended on November 30, 2010.

Remittance of monthly HDMF contributions and multi-purpose loan payments for March 2011 by employers whose names begin with letters A to D.

15 Friday

Filing of Corporation/Partnership Annual Income Tax Return (BIR Form 1702) and annual information returns (BIR Form 1702AIF) for both taxable firms and tax-exempt organizations for fiscal year ended December 31, 2010.

Filing of Final Consolidated Capital Gains Tax Return from sale of shares not traded in the stock exchange (BIR Form 1707-A) for the taxable year ended December 31, 2010.

Filing of individual income tax returns for the calendar year 2010 (compensation income earners - BIR Form 1700; self-employed individuals and professionals- Form 1701).

Filing of individual quarterly income tax return (BIR Form 1701Q) for the quarter ended March 31, 2011 by self-employed individuals and professionals.

E-filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable quarter ended March 31, 2011 by taxpayers using EFPS.

E-filing by EFPS-registered withholding agents under Group A of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F and 1602) for March 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final


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withholding tax and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Remittance by all EFPS-registered taxpayers income taxes withheld for March 2010 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Submission to the Revenue Regional Director of bound loose leaf books of accounts, records and invoices together with a certification made under oath as to the correctness of the entries and the number of loose leaves used for the fiscal year ended March 31, 2011 by taxpayers who were granted permit to use loose-leaf records.

Submission to Philhealth of Quarterly Remittance Report (Form RF-1) for the quarter ended March 31, 2011.

19 Tuesday

Remittance of monthly HDMF contributions and multi-purpose loan payments for March 2011 by employers whose names begin with letters E to L.

20 Wednesday

Filing of monthly VAT declaration (BIR Form 2550M) for March 2011 by taxpayers using the manual payment system with taxable quarters ending on April 30 or May 31, 2011.

Filing of monthly percentage tax return (BIR Form 2551M) for March 2011 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering (IPO).

Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas dispatch or communication originating from the Philippines and for amusement taxes for the quarter ended March 31, 2011 by taxpayers with taxable years ending March 31, June 30, September 30 or December 31.

Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form 2307) to income recipients subject to expanded withholding tax for the taxable quarter ended March 31, 2011.

Payment of local taxes for the second quarter by taxpayers who elected to pay in installments.

Filing of annual financial statements with the SEC by corporations whose fiscal year ended on December 31, 2010 with license no. ending in 1 and 2, and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

Filing of annual report with the SEC by corporations whose fiscal year ended on December 31, 2010 with license no. ending in 1 and 2, and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.

Filing of annual financial statements with the SEC by securities brokers whose fiscal year ended on December 31, 2010 and with license no. ending in 1and 2.

25 Monday

E-filing of monthly VAT declaration (BIR Form 2550M) for March 2011 by EFPS-registered taxpayers under Groups A, B, C, D and E with taxable quarters ending on April 30 or May 31, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for March 2011 by EFPS- registered taxpayers under Groups A, B, C, D and E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter ended March 31, 2011 by all taxpayers with taxable years ending March 31, June 30, September 30 or December 31.

Remittance of VAT and percentage tax for March 2011 by EFPS-registered taxpayers.

Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended March 31, 2011 by manual taxpayers with fiscal years ending March 31, June 30, September 30 or December 31.

Remittance of monthly HDMF contributions and multi-purpose loan payments for March 2011 by employers whose names begin with letters M to Q.

29 Friday

Filing of Corporation/Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended February 28, 2011 by corporations whose taxable year ends on May 31, August 31 or November 30.



Filing of annual financial statements with the SEC by securities brokers whose fiscal year ended on December 31, 2010 and with license no. ending in 3 and 4.

Registration of books of account and other accounting records for the taxable year starting May 1, 2011.

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2 Monday


Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended March 31, 2011 by taxpayers under LTS and EFPS with fiscal years ending March 31, June 30, September 30 or December 31.

Submission of annual inventory lists by taxpayers whose taxable year ended on March 31, 2011.

Submission to Revenue District Office/LTDO by taxpayers using duly approved computerized accounting system of notarized affidavit attesting to the accuracy of the number of receipts used during the year and duly registered soft copy of books of accounts and other accounting records/documents for the taxable year ended March 31, 2011.

Remittance of monthly HDMF contributions and multi-purpose loan payments for March 2011 by employers whose names begin with letters R to Z.

Submission to PEZA of income tax return filed with the BIR on April 15, 2011 by PEZA companies whose taxable year ended December 31, 2010.

5 Thursday

Filing of Documentary Stamp Tax Return (BIR Form 2000) for the month of April 2011.

6 Friday




10 Tuesday

Filing by all withholding agents (large and non-large taxpayers) using the manual payment system of monthly remittance return of income taxes withheld (BIR Form 1601-C, E, F and 1602) for April 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Filing of Monthly Remittance Return of VAT and Other Percentage Taxes Withheld (BIR Form 1600) for April 2011.

Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from VAT/Percentage Tax by government and private withholding agents to all income recipients with several payors for April 2011.

Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306) from VAT/Percentage Tax by government and private withholding agents to all income recipients with only one payor for April 2011.

E-filing by all business establishments of sales report and other information generated by Cash Register Machines, Point of Sales Machines and/or any sales generating receipt/invoice machine registered with the BIR for the month of April 2011.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all employers and submission of Monthly Contribution (R-3) and Collection List (ML-2) by employers under the tape/diskette program for April 2011.

Remittance to Philhealth of contributions for April 2011 using Payment Return Form M5.

11 Wednesday

E-filing by Electronic Filing and Payment System (EFPS)-registered withholding agents under Group E of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for April 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

12 Thursday

E-filing by EFPS-registered withholding agents under Group D of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for April 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

13 Friday

E-filing by EFPS-registered withholding agents under Group C of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for April 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

Filing of annual financial statements with the SEC by corporations whose fiscal year ended on December 31, 2010 with license no. ending in 7 and 8 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

Filing of annual report with the SEC by corporations whose fiscal year ended on December 31, 2010 with license no. ending in 7 and 8 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.


16 Monday

Filing of Corporation/Partnership Annual Income Tax Return (BIR Form 1702) and annual information returns (BIR Form 1702AIF) for both taxable firms and tax-exempt organizations for fiscal year ended January 31, 2011.

Filing of Final Consolidated Capital Gains Tax Return from sale of shares not traded in the stock exchange (BIR Form 1707-A) for the taxable year ended January 31, 2011.

E-filing by EFPS-registered withholding agents under Groups A and B of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F and 1602 for Group A) for April 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Remittance by all EFPS-registered taxpayers of income taxes withheld for April 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Submission to the Revenue Regional Director of bound loose leaf books of accounts, records and invoices together with a certification made under oath

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24 Tuesday

E-filing of monthly VAT declaration (BIR Form 2550M) for April 2011 by EFPS-registered taxpayers under Group B with taxable quarters ending on May 31 or June 30, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for April 2011 by EFPS taxpayers under Groups C, D and E, except for percentage taxes on overseas communication, amusement places, winnings and IPO.

Remittance of monthly HDMF contributions and multi-purpose loan payments for April 2011 by employers whose names begin with letters M to Q.

25 Wednesday

E-filing of monthly VAT declaration (BIR Form 2550M) for April 2011 by EFPS taxpayers under Group A with taxable quarters ending on May 31 or June 30, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for April 2011 by EFPS taxpayers under Group A, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter ended April 30, 2011 by all taxpayers with taxable years ending April 30, July 31, October 31 or January 31.

Remittance of VAT and percentage tax for April 2010 by EFPS-registered taxpayers.

Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended April 30, 2011 by manual taxpayers with fiscal years ending January 31, April 30, July 31 or October 31.

30 Monday

Filing of Corporation/Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended March 31, 2011 by corporations whose taxable year ends on June 30, September 30 or December 31.

Submission of annual inventory lists by taxpayers whose taxable year ended on April 30, 2011.

Submission to Revenue District Office /LTDO by taxpayers using duly approved computerized accounting system of notarized affidavit attesting to the accuracy of the number of receipts used during the year and duly registered soft copy of books of accounts and other accounting records/documents for the taxable year ended April 30, 2011.

Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended April 30, 2011 by taxpayers under LTS and EFPS with fiscal years ending January 31, April 30, July 31 or October 31.

Registration of books of account and other accounting records for the taxable year starting June 1, 2011.

Submission to PEZA of income tax return filed with the BIR on May 16, 2011 by PEZA companies whose taxable year ended January 31, 2011.

31 Tuesday

Filing of annual financial statements with the SEC by corporations whose fiscal year ended on January 31, 2011 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

Remittance of monthly HDMF contributions and multi-purpose loan payments for April 2011 by employers whose names begin with letters R to Z.

as to the correctness of the entries and the number of loose leaves used for the fiscal year ended April 30, 2011 by taxpayers who were granted permit to use loose-leaf records.

Filing of annual report with the SEC by corporations whose fiscal year ended on January 31, 2011 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.

Submission to PEZA of Audited Financial Statements filed with the BIR on April 15, 2011 by PEZA-registered companies whose taxable year ended on December 31, 2010.

Submission to PEZA of quarterly reports of operation for quarter ended March 31, 2011 by all PEZA registered enterprises.

Remittance of monthly HDMF contributions and multi-purpose loan payments for April 2011 by employers whose names begin with letters A to D.

19 Thursday

Remittance of monthly HDMF contributions and multi-purpose loan payments for April 2011 by employers whose names begin with letters E to L.

20 Friday

Filing of monthly VAT declaration (BIR Form 2550M) for April 2011 by taxpayers using the manual filing system with taxable quarters ending on May 31 or June 30, 2011.

Filing of monthly percentage tax return (BIR Form 2551M) for April 2011 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering (IPO).

Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas dispatch or communication originating from the Philippines and for amusement taxes for the quarter ended April 30, 2011 by taxpayers with taxable years ending January 31, April 30, July 31 or October 31.

Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form 2307) to income recipients subject to expanded withholding tax for the taxable quarter ended April 30, 2011.




23 Monday

E-filing of monthly VAT declaration (BIR Form 2550M) for April 2011 by EFPS-registered taxpayers under Groups C, D and E with taxable quarters ending on May 31 or June 30, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for April 2011 by EFPS taxpayers under Groups C, D and E, except for percentage taxes on overseas communication, amusement places, winnings and IPO.

Filing of annual financial statements with the SEC by securities brokers whose fiscal year ended on January 31, 2011.

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1 Wednesday


6 Monday

Filing of Documentary Stamp Tax Return (BIR Form 2000) for the month of May 2011.

10 Friday

Filing by all withholding agents (large and non-large taxpayers) using the manual payment system of monthly remittance return of income taxes withheld (BIR Form 1601-C, E, F and 1602) for May 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Filing of Monthly Remittance Return of VAT and Other Percentage Taxes Withheld (BIR Form 1600) for May 2011.

Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from VAT/Percentage Tax by government and private withholding agents to all income to all income recipients with several payors for May 2011.

Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306) from VAT/Percentage Tax by government and private withholding agents to all income recipients with only one payor for May 2011.

E-filing by all business establishments of sales report and other information generated by Cash Register Machines, Point of Sales Machines and/or any sales generating receipt/invoice machine registered with the BIR for the month of May 2011.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all employers and submission of Monthly Contribution (R-3) and Collection List (ML-2) by employers under the tape/diskette program for May 2011.

Remittance to Philhealth of contributions for May 2011 using Payment Return Form M5.

13 Monday

E-filing by Electronic Filing and Payment System (EFPS)-registered withholding agents under Groups C, D and E of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for May 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

Filing of annual report with the SEC by corporations whose fiscal year ended on February 28, 2011 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.

14 Tuesday

E-filing by Electronic Filing and Payment System (EFPS)-registered withholding agents under Group B of the Monthly Remittance Return of

Income Taxes Withheld (BIR Form 1601-C, E and F) for May 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

Remittance of monthly HDMF contributions and multi-purpose loan payments for May 2011 by employers whose names begin with letters A to D.

15 Wednesday

Filing of Corporation/Partnership Annual Income Tax Return (BIR Form 1702) and annual information returns (BIR Form 1702AIF) for both taxable firms and tax-exempt organizations for fiscal year ended February 28, 2011.

Filing of Final Consolidated Capital Gains Tax Return from sale of shares not traded in the stock exchange (BIR Form 1707-A) for the taxable year ended February 28, 2011.

E-filing by EFPS-registered withholding agents under Group A of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F and 1602) for May 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Remittance by all EFPS-registered taxpayers of income taxes withheld for May 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Submission to the Revenue Regional Director of bound loose leaf books of accounts, records and invoices together with a certification made under oath as to the correctness of the entries and the number of loose leaves used for the fiscal year ended May 31, 2011 by taxpayers who were granted permit to use loose-leaf records.

Submission to PEZA of Audited Financial Statements filed with the BIR on May 16, 2011 by PEZA-registered companies whose taxable year ended on January 31, 2011.

20 Monday

Filing of monthly VAT declaration (BIR Form 2550M) for May 2011 by taxpayers using the manual filing system with taxable quarters ending on June 30 or July 31, 2010.

Filing of monthly percentage tax return (BIR Form 2551M) for May 2011 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public offering (IPO).

Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas dispatch or communication originating from the Philippines and for amusement taxes for the quarter ended May 31, 2011 by taxpayers with taxable years ending February 28, May 31, August 31 or November 30.

Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form 2307) to income recipients subject to expanded withholding tax for the taxable quarter ended May 31, 2011.

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Filing of annual financial statements with the SEC by securities brokers whose fiscal year ended on February 28, 2011.

Remittance of monthly HDMF contributions and multi-purpose loan payments for May 2011 by employers whose names begin with letters E to L.

21 Tuesday

E-filing of monthly VAT declaration (BIR Form 2550M) for May 2011 by EFPS taxpayers under Group E with taxable quarters ending on June 30 or July 31, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for May 2011 by EFPS-registered taxpayers under Group E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

22 Wednesday

E-filing of monthly VAT declaration (BIR Form 2550M) for May 2011 by EFPS taxpayers under Group D with taxable quarters ending on June 30 or July 31, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for May 2011 by EFPS-registered taxpayers under Group D, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

23 Thursday

E-filing of monthly VAT declaration (BIR Form 2550M) for May 2011 by EFPS taxpayers under Group C with taxable quarters ending on June 30 or July 31, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for May 2011 by EFPS-registered taxpayers under Group C, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

24 Friday

E-filing of monthly VAT declaration (BIR Form 2550M) for May 2011 by EFPS taxpayers under Group B with taxable quarters ending on June 30 or July 31, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for May 2011 by EFPS-registered taxpayers under Group B, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

Remittance of monthly HDMF contributions and multi-purpose loan payments for May 2011 by employers whose names begin with letters M to Q.

27 Monday

E-filing of monthly VAT declaration (BIR Form 2550M) for May 2011 by EFPS taxpayers under Group A with taxable quarters ending on June 30 or July 31, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for May 2011 by EFPS-registered taxpayers under Group A, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter ended May 31, 2011 by all taxpayers with taxable years ending February 28, May 31, August 31 or November 30.

Remittance of VAT and percentage tax for May 2010 by EFPS-registered taxpayers.

Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended May 31, 2011 by manual taxpayers with fiscal years ending February 28, May 31, August 31 or November 30.

28 Tuesday

Filing of annual financial statements with the SEC by corporations whose fiscal year ended on February 28, 2011 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

29 Wednesday

Filing of Corporation/Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended April 30, 2011 by corporations whose fiscal year ends on July 31, October 31 or January 31.

30 Thursday

Registration of books of account and other accounting records for the taxable year starting July 1, 2011.

Submission of annual inventory lists to by taxpayers whose taxable year ended on May 31, 2011.

Submission to Revenue District Office/LTDO by taxpayers using duly approved computerized accounting system of notarized affidavit attesting to the accuracy of the number of receipts used during the year and duly registered soft copy of books of accounts and other accounting records/documents for the taxable year ended May 31, 2011.

Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended May 31, 2010 by taxpayers under LTS and EFPS with fiscal years ending February 28, May 31, August 31 or November 30.

Payment of second installment of real property taxes for 2011 by taxpayers who elected to pay in installments.

Submission to PEZA of income tax return filed with the BIR on June 15, 2011 by PEZA companies whose taxable year ended February 28, 2011.

Remittance of monthly HDMF contributions and multi-purpose loan payments for May 2011 by employers whose names begin with letters R to Z.

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July 20111 FridayFiling of Payment Form (BIR Form 0605) for the payment of advance percentage tax by privilege store operators.

5 Tuesday Filing of Documentary Stamp Tax Return (BIR Form 2000) for the month of June 2011.

11 MondayFiling by all withholding agents (large and non-large taxpayers) using the manual payment system of monthly remittance return of income taxes withheld (BIR Form 1601-C, E, F and 1602) for June 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.Filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable quarter ended June 30, 2011 by taxpayers using the manual filing system.Filing of Monthly Remittance Return of VAT and Other Percentage Taxes Withheld (BIR Form 1600) for June 2011.Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from VAT/Percentage Tax by government and private withholding agents to all income recipients with several payors for June 2011.Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306) from VAT/Percentage Tax by government and private withholding agents to all income recipients with only one payor for June 2011.E-filing by Electronic Filing and Payment System (EFPS)-registered withholding agents under Group E of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for June 2011 on (a) compensation income; (b) income subject to expanded withholding tax and (c) income subject to final withholding tax.E-filing by all business establishments of sales report and other information generated by Cash Register Machines, Point of Sales Machines and/or any sales generating receipt/invoice machine registered with the BIR for the month of June 2011.Submission to SSS of Quarterly Collection List (Form R-3) and Member Loan Collection List (ML-2) for the quarter ended June 30, 2011 by employers under the manual system.Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all employers and submission of Monthly Contribution (R-3) and Collection List (ML-2) by employers under the tape/diskette program for June 2011.Remittance to Philhealth of contributions for June 2011 using Payment Return Form M5.

12 TuesdayE-filing by EFPS-registered withholding agents under Group D of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for June 2011 on (a) compensation income; (b) income subject to expanded withholding tax and (c) income subject to final withholding tax.

13 WednesdayE-filing by EFPS-registered withholding agents under Group C of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for June 2011 on (a) compensation income; (b) income subject to expanded withholding tax and (c) income subject to final withholding tax.

14 ThursdayE-filing by EFPS-registered withholding agents under Group B of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for June 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.Filing of annual report with the SEC by corporations whose fiscal year ended on March 31, 2011 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.Remittance of monthly HDMF contributions and multi-purpose loan payments for June 2011 by employers whose names begin with letters A to D.

15 FridayFiling of Corporation/Partnership Annual Income Tax Return (BIR Form 1702) and annual information returns (BIR Form 1702AIF) for both taxable firms and tax-exempt organizations for fiscal year ended March 31, 2011.Filing of Final Consolidated Capital Gains Tax Return from sale of shares not traded in the stock exchange (BIR Form 1707-A) for the taxable year ended March 31, 2011.Payment of second installment of individual income taxes for the year ended December 31, 2010.E-filing by EFPS-registered withholding agents under Group A of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F and 1602) for June 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.Remittance by all EFPS-registered taxpayers of income taxes withheld for June 2011 on (a) compensation income; (b) income


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subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.E-filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable quarter ended June 30, 2011 by taxpayers using EFPS.Submission to the Revenue Regional Director of bound loose leaf books of accounts, records and invoices together with a certification made under oath as to the correctness of the entries and the number of loose leaves used for the fiscal year ended June 30, 2011 by taxpayers who were granted permit to use loose-leaf records.Submission to Philhealth of Quarterly Remittance Report (Form RF-1) for the quarter ended June 30, 2011.Submission to PEZA of Audited Financial Statements filed with the BIR on June 15, 2011 by PEZA-registered companies whose taxable year ended on February 28, 2011.

19 TuesdayFiling of annual financial statements with the SEC by securities brokers whose fiscal year ended on March 31, 2011. Remittance of monthly HDMF contributions and multi-purpose loan payments for June 2011 by employers whose names begin with letters E to L.

20 WednesdayFiling of monthly VAT declaration (BIR Form 2550M) for June 2011 by taxpayers using the manual filing system with taxable quarters ending on July 31 or August 31, 2011.Filing of monthly percentage tax return (BIR Form 2551M) for June 2011 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and initial Public Offering (IPO).Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas dispatch or communication originating from the Philippines and for amusement taxes for the quarter ended June 30, 2011 by taxpayers with taxable years ending March 31, June 30, September 30 or December 31.Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form 2307) to income recipients subject to expanded withholding tax for the taxable quarter ended June 30, 2011.Payment of local taxes for the third quarter by taxpayers who elected to pay in installments.

21 Thursday E-filing of monthly VAT declaration (BIR Form 2550M) for June 2011 by EFPS-registered taxpayers under Group E with taxable quarters ending on July 31 or August 31, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for June 2011 by EFPS-registered taxpayers under Group E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

22 Friday E-filing of monthly VAT declaration (BIR Form 2550M) for June 2011 by EFPS-registered taxpayers under Group D with taxable quarters ending on July 31 or August 31, 2011.E-filing of monthly percentage tax return (BIR Form 2551M) for June 2011 by EFPS-registered taxpayers under Group D, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

25 MondayFiling of quarterly VAT return (BIR Form 2550Q) for the taxable quarter ended June 30, 2011 by all taxpayers with taxable years ending March 31, June 30, September 30 or December 31.E-filing of monthly VAT declaration (BIR Form 2550M) for June 2011 by EFPS-registered taxpayers under Groups A, B and C with taxable quarters ending on July 31 or August 31, 2011.E-filing of monthly percentage tax return (BIR Form 2551M) for June 2010 by EFPS-registered taxpayers under Groups A, B and C, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.Remittance of VAT and percentage tax for June 2011 by EFPS-registered taxpayers.Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended June 30, 2011 by manual taxpayers with fiscal years ending March 31, June 30, September 30 or December 31.Remittance of monthly HDMF contributions and multi-purpose loan payments for June 2011 by employers whose names begin with letters M to Q.

29 Friday Filing of annual financial statements with the SEC by corporations whose fiscal year ended on March 31, 2011 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.Registration of books of account and other accounting records for the taxable year starting August 1, 2011.

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1 Monday Filing of Payment Form (BIR Form 0605) for the payment of advance percentage tax by privilege store operators. Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended June 30, 2011 by taxpayers under LTS and EFPS with fiscal years ending March 31, June 30, September 30 or December 31.Submission of annual inventory lists by taxpayers whose taxable year ended on June 30, 2011.Submission to Revenue District Office/LTDO by taxpayers using duly approved computerized accounting system of notarized affidavit attesting to the accuracy of the number of receipts used during the year and duly registered soft copy of books of accounts and other accounting records/documents for the taxable year ended June 30, 2011.Submission of regular list of suppliers of goods by designated top 20,000 corporations for the first semester of 2011.Filing of Corporation/Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended May 31, 2011 by corporations whose fiscal year ends on August 31, November 30 or February 29.Submission to PEZA of income tax return filed with the BIR on July 15, 2011 by PEZA companies whose taxable year ended March 31, 2011.Remittance of monthly HDMF contributions and multi-purpose loan payments for June 2011 by employers whose names begin with letters R to Z.

5 FridayFiling of Documentary Stamp Tax Return (BIR Form 2000) for the month of July 2011.

10 WednesdayFiling by all withholding agents (large and non-large taxpayers) using the manual payment system of monthly remittance return of income taxes withheld (BIR Form 1601-C, E, F and 1602) for July 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.Filing of Monthly Remittance Return of VAT and Other Percentage Taxes Withheld (BIR Form 1600) for July 2011.Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from VAT/Percentage Tax by government and private withholding agents to all income recipients with several payors for July 2011.Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306) from VAT/Percentage Tax by government and private withholding agents to all income recipients with only one payor for July 2011.E-filing by all business establishments of sales report and other information generated by Cash Register Machines, Point of Sales Machines and/or any sales generating receipt/invoice machine registered with the BIR for the month of July 2011.Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all employers and submission

of Monthly Contribution (R-3) and Collection List (ML-2) by employers under the tape/diskette program for July 2011.Remittance to Philhealth of contributions for July 2011 using Payment Return Form M5.

11 ThursdayE-filing by Electronic Filing and Payment System (EFPS)-registered withholding agents under Group E of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C,E and F) for July 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

12 Friday E-filing by EFPS-registered withholding agents under Group D of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C,E and F) for July 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

15 MondayFiling of Corporation/Partnership Annual Income Tax Return (BIR Form 1702) and annual information returns (BIR Form 1702AIF) for both taxable firms and tax-exempt organizations for fiscal year ended April 30, 2011.Filing of Final Consolidated Capital Gains Tax Return from sale of shares not traded in the stock exchange (BIR Form 1707-A) for the taxable year ended April 30, 2011.Filing of individual quarterly income tax return (BIR Form 1701Q) for the quarter ended June 30, 2011 by self-employed individuals and professionals.E-filing by EFPS-registered withholding agents under Groups A, B and C of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F and 1602 for Group A) for July 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax.; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.Remittance by all EFPS-registered taxpayers of income taxes withheld for July 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.Submission to the Revenue Regional Director of bound loose leaf books of accounts, records and invoices together with a certification made under oath as to the correctness of the entries and the number of loose leaves used for the fiscal year ended July 31, 2011 by taxpayers who were granted permit to use loose-leaf records.Filing of annual report with the SEC by corporations whose fiscal year ended on April 30, 2011 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.Remittance of monthly HDMF contributions and multi-purpose loan payments for July 2011 by employers whose names begin with letters A to D.

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Submission to PEZA of Audited Financial Statements filed with the BIR on July 15, 2011 by PEZA-registered companies whose taxable year ended on March 31, 2011.Submission to PEZA of quarterly reports of operation for quarter ended June 30, 2011 by all PEZA registered enterprises.

18 ThurdsayFiling of annual financial statements with the SEC by securities brokers whose fiscal year ended on April 30, 2011.

19 Friday Remittance of monthly HDMF contributions and multi-purpose loan payments for July 2011 by employers whose names begin with letters E to L.

22 Monday Filing of monthly VAT declaration (BIR Form 2550M) for July 2011 by taxpayers using the manual filing system with taxable quarters ending on August 31 or September 30, 2011.Filing of monthly percentage tax return (BIR Form 2551M) for July 2011 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public offering (IPO).Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas dispatch or communication originating from the Philippines and for amusement taxes for the quarter ended July 31, 2011 by taxpayers with taxable years ending January 31, April 30, July 31 or October 31.Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form 2307) to income recipients subject to expanded withholding tax for the taxable quarter ended July 31, 2011.E-filing of monthly VAT declaration (BIR Form 2550M) for July 2011 by EFPS-registered taxpayers under Groups D and E with taxable quarters ending on August 31 or September 30, 2011.E-filing of monthly percentage tax return (BIR Form 2551M) for July 2011 by EFPS-registered taxpayers under Groups D and E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

23 Tuesday E-filing of monthly VAT declaration (BIR Form 2550M) for July 2011 by EFPS-registered taxpayers under Group C with taxable quarters ending on August 31 or September 30, 2011.E-filing of monthly percentage tax return (BIR Form 2551M) for July 2011 by EFPS-registered taxpayers under Group C, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

24 WednesdayE-filing of monthly VAT declaration (BIR Form 2550M) for July 2011 by EFPS-registered taxpayers under Group B with taxable quarters ending on August 31 or September 30, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for July 2011 by EFPS-registered taxpayers under Group B, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.Remittance of monthly HDMF contributions and multi-purpose loan payments for July 2011 by employers whose names begin with letters M to Q.

25 ThursdayE-filing of monthly VAT declaration (BIR Form 2550M) for July 2011 by EFPS-registered taxpayers under Group A with taxable quarters ending on August 31 or September 30, 2011.E-filing of monthly percentage tax return (BIR Form 2551M) for July 2011 by EFPS-registered taxpayers under Group A, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter ended July 31, 2011 by all taxpayers with taxable years ending January 31, April 30, July 31 or October 31.Remittance of VAT and percentage tax for July 2011 by EFPS-registered taxpayers.Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended July 31, 2011 by manual taxpayers with fiscal years ending January 31, April 30, July 31 or October 31.

30 TuesdaySubmission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended July 31, 2011 by taxpayers under LTS and EFPS with fiscal years ending January 31, April 30, July 31 or October 31.Submission of annual inventory lists by taxpayers whose taxable year ended on July 31, 2011.Submission to Revenue District Office/LTDO by taxpayers using duly approved computerized accounting system of notarized affidavit attesting to the accuracy of the number of receipts used during the year and duly registered soft copy of books of accounts and other accounting records/documents for the taxable year ended July 31, 2011.Registration of books of account and other accounting records for the taxable year starting September 1, 2011.Filing of Corporation/Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended June 30, 2011 by corporations whose taxable year ends on September 30, December 31 or March 31.Filing of annual financial statements with the SEC by corporations whose fiscal year ended on April 30, 2010 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.Submission to PEZA of income tax return filed with the BIR on August 15, 2011 by PEZA companies whose taxable year ended April 30, 2011.

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Remittance of monthly HDMF contributions and multi-purpose loan payments for July 2011 by employers whose names begin with letters R to Z.

5 Monday

Filing of Documentary Stamp Tax Return (BIR Form 2000) for the month of August 2011.

12 Monday

Filing by all withholding agents (large and non-large taxpayers) using the manual payment system of monthly remittance return of income taxes withheld (BIR Form 1601-C, E, F and 1602) for August 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306) from VAT/Percentage Tax by government and private withholding agents to all income recipients with only one payor for August 2011.

Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from VAT/Percentage Tax by government and private withholding agents to all income recipients with several payors for August 2011.

Filing of Monthly Remittance Return of VAT and Other Percentage Taxes Withheld (BIR Form 1600) for August 2011.

E-filing by all business establishments of sales report and other information generated by Cash Register Machines, Point of Sales Machines and/or any sales generating receipt/invoice machine registered with the BIR for the month of August 2011.

E-filing by Electronic Filing and Payment System (EFPS)-registered withholding agents under Groups D and E of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C,E and F) for August 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return ML-1) by all employers and submission of Monthly Contribution (R-3) and Collection List (ML-2) by employers under the tape/diskette program for August 2011.

Remittance to Philhealth of contributions for August 2011 using Payment Return Form M5.

13 Tuesday

E-filing by EFPS-registered withholding agents under Group C of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for August 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

Filing of annual report with the SEC by corporations whose fiscal year ended on May 31, 2011 and whose securities are registered under the

Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.

14 Wednesday

E-filing by EFPS-registered withholding agents under Group B of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for August 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

Remittance of monthly HDMF contributions and multi-purpose loan payments for August 2011 by employers whose names begin with letters A to D.

15 Thursday

Filing of Corporation/Partnership Annual Income Tax Return (BIR Form 1702) and annual information returns (BIR Form 1702AIF) for both taxable firms and tax-exempt organizations for fiscal year ended May 31, 2011.

Filing of Final Consolidated Capital Gains Tax Return from sale of shares not traded in the stock exchange (BIR Form 1707-A) for the taxable year ended May 31, 2011.

E-filing by EFPS-registered withholding agents under Group A of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F and 1602) for August 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Remittance by all EFPS-registered taxpayers of income taxes withheld for August 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.

Submission to the Regional Revenue Director of bound loose leaf books of accounts, records and invoices together with a certification made under oath as to the correctness of the entries and the number of loose leaves used for the fiscal year ended August 31, 2011 by taxpayers who were granted permit to use loose-leaf records.

Submission to PEZA of Audited Financial Statements filed with the BIR on August 15, 2011 by PEZA-registered companies whose taxable year ended on April 30, 2011.

19 Monday

Filing of annual financial statements with the SEC by securities brokers whose fiscal year ended on May 31, 2011.

Remittance of monthly HDMF contributions and multi-purpose loan payments by employers for August 2012 whose names begin with letters E to L.

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on overseas communication, amusement places, winnings, stock transaction and IPO.

Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter ended August 31, 2011 by all taxpayers with taxable years ending February 29, May 31, August 31 or November 30.

Remittance of VAT and percentage tax for August 2011 by EFPS-registered taxpayers.

Remittance of monthly HDMF contributions and multi-purpose loan payments for August 2011 by employers whose names begin with letters M to Q.

Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended August 31, 2011 by manual taxpayers with fiscal years ending February 29, May 31, August 31 or November 30.

28 Wednesday

Filing of annual financial statements with the SEC by corporations whose fiscal year ended on May 31, 2011 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

29 Thursday

Filing of Corporation/Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended July 31, 2011 by corporations whose fiscal year ends October 31, January 31 or April 30.

30 Friday

Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended August 31, 2011 by taxpayers under LTS and EFPS with fiscal years ending February 29, May 31, August 31 or November 30.

Submission of annual inventory lists by taxpayers whose taxable year ended on August 31, 2011.

Registration of books of account and other accounting records for the taxable year starting October 1, 2011.

Submission to Revenue District Office/LTDO by taxpayers using duly approved computerized accounting system of notarized affidavit attesting to the accuracy of the number of receipts used during the year and duly registered soft copy of books of accounts and other accounting records/documents for the taxable year ended August 31, 2011.

Payment of third installment of real property taxes for 2011 by taxpayers who elected to pay in installments.

Remittance of monthly HDMF contributions and multi-purpose loan payments for August 2011 by employers whose names begin with letters R to Z.

Submission to PEZA of income tax return filed with the BIR on September 15, 2011 by PEZA companies whose taxable year ended May 31, 2011.

20 Tuesday

Filing of monthly VAT declaration (BIR Form 2550M) for August 2011 by taxpayers using the manual filing system with taxable quarters ending on September 30 or October 31, 2011.

Filing of monthly percentage tax return (BIR Form 2551M) for August 2011 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering (IPO).

Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas dispatch or communication originating from the Philippines and for amusement taxes for the quarter ended August 31, 2011 by taxpayers with taxable years ending February 29, May 31, August 31 or November 30.

Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form 2307) to income recipients subject to expanded withholding tax for the taxable quarter ended August 31, 2011.

21 Wednesday

E-filing of monthly VAT declaration (BIR Form 2550M) for August 2011 by EFPS-registered taxpayers under Group E with taxable quarters ending on September 30 or October 31, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for August 2011 by EFPS-registered taxpayers under Group E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

22 Thursday

E-filing of monthly VAT declaration (BIR Form 2550M) for August 2011 by EFPS-registered taxpayers under Group D with taxable quarters ending on September 30 or October 31, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for August 2011 by EFPS-registered taxpayers under Group D, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

23 Friday

E-filing of monthly VAT declaration (BIR Form 2550M) for August 2011 by EFPS-registered taxpayers under Group C with taxable quarters ending on September 30 or October 31, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for August 2011 by EFPS-registered taxpayers under Group C, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

26 Monday

E-filing of monthly VAT declaration (BIR Form 2550M) for August 2011 by EFPS-registered taxpayers under Groups A and B with taxable quarters ending on September 30 or October 31, 2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for August 2011 by EFPS taxpayers under Groups A and B, except percentage taxes

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3 Monday Filing of Payment Form (BIR Form 0605) for the payment of advance percentage tax by privilege store operators.

5 WednesdayFiling of Documentary Stamp Tax Return (BIR Form 2000) for the month of September 2011.

10 MondayFiling by all withholding agents (large and non-large taxpayers) using the manual payment system of monthly remittance return of income taxes withheld (BIR Form 1601-C, E, F and 1602) for September 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.Filing of Monthly Remittance Return of VAT and Other Percentage Taxes Withheld (BIR Form 1600) for September 2011.Filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable quarter ended September 30, 2011 by taxpayers using the manual filing system.Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306) from VAT/Percentage Tax by government and private withholding agents to all income recipients with only one payor for September 2011.Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from VAT/Percentage Tax by government and private withholding agents to all income recipients with several payors for September 2011. E-filing by all business establishments of sales report and other information generated by Cash Register Machines, Point of Sales Machines and/or any sales generating receipt/invoice machine registered with the BIR for the month of September 2011.Submission to SSS of Quarterly Collection List (Form R-3) and Member Loan Collection List (ML-2) for the quarter ended September 30, 2011 by employers under the manual system.Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all employers and submission of Monthly Contribution (R-3) and Collection List (ML-2)by employers under the tape/diskette program for September 2011.Remittance to Philhealth of contributions for September 2011 using Payment Return Form M5.

11 TuesdayE-filing by Electronic Filing and Payment System (EFPS)-registered withholding agents under Group E of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for September 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

12 WednesdayE-filing by EFPS-registered withholding agents under Group D of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for September 2011 on (a) compensation income; (b)

income subject to expanded withholding tax; and (c) income subject to final withholding tax.

13 ThursdayE-filing by EFPS-registered withholding agents under Group C of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for September 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.Filing of annual report with the SEC by corporations whose fiscal year ended on June 30, 2011 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.

14 FridayE-filing by EFPS-registered withholding agents under Group B of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for September 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.Remittance of monthly HDMF contributions and multi-purpose loan payments for September 2011 by employers whose names begin with letters A to D.

17 MondayFiling of Corporation/Partnership Annual Income Tax Return (BIR Form 1702) and annual information returns (BIR Form 1702AIF) for both taxable firms and tax-exempt organizations for taxable / fiscal year ended June 30, 2011.Filing of Final Consolidated Capital Gains Tax Return from sale of shares not traded in the stock exchange (BIR Form 1707-A) for the taxable year ended June 30, 2011.E-filing by EFPS-registered withholding agents under Group A of the Monthly Remittance Return of Income Taxes Withheld (BIR Form1601-C, E, F and 1602) for September 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.Remittance by all EFPS-registered taxpayers of income taxes withheld for September 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.E-filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable quarter ended September 30, 2011 by taxpayer using EFPS.Submission to the Regional Revenue Director of bound loose leaf books of accounts, records and invoices together with a certification made under oath as to the correctness of the entries and the number of loose leaves used for the fiscal year ended September 30, 2011 by taxpayers who were granted permit to use loose-leaf records.Submission to Philhealth of Quarterly Remittance Report (Form RF-1) for the quarter ended September 30, 2011.

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Submission to PEZA of Audited Financial Statements filed with the BIR on September 15, 2011 by PEZA-registered companies whose taxable year ended on May 31, 2011.

18 TuesdayFiling of annual financial statements with the SEC by securities brokers whose fiscal year ended on June 30, 2011.

19 WednesdayRemittance of monthly HDMF contributions and multi-purpose loan payments for September 2011 by employers whose names begin with letters E to L.

20 ThursdayFiling of monthly VAT declaration (BIR Form 2550M) for September 2011 by taxpayers using the manual filing system with taxable quarters ending on October 31 or November 30, 2011.Filing of monthly percentage tax return (BIR Form 2551M) for September 2011 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering (IPO).Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas dispatch or communication originating from the Philippines and for amusement taxes for the quarter ended September 30, 2011 by taxpayers with taxable years ending March 31, June 30, September 30 or December 31.Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form 2307) to income recipients subject to expanded withholding tax for the taxable quarter ended September 30, 2011.Payment of local taxes for the fourth quarter by taxpayers who elected to pay in installments.

21 FridayE-filing of monthly VAT declaration (BIR Form 2550M) for September 2011 by EFPS-registered taxpayers under Group E with taxable quarters ending on October 31 or November 30, 2011.E-filing for monthly percentage tax return (BIR Form 2551M) for September 2011 by EFPS-registered taxpayers under Group E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

24 MondayE-filing of monthly VAT declaration (BIR Form 2550M) for September 2011 by EFPS-registered taxpayers under Groups B, C and D with taxable quarters ending on October 31 or November 30, 2011.E-filing for monthly percentage tax return (BIR Form 2551M) for September 2011 by EFPS-registered taxpayers under Groups B, C and D, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

Remittance of monthly HDMF contributions and multi-purpose loan payments for September 2011 by employers whose names begin with letters M to Q.

25 TuesdayE-filing of monthly VAT declaration (BIR Form 2550M) for September 2011 by EFPS-registered taxpayers under Group A with taxable quarters ending on October 31 or November 30, 2011.E-filing of monthly percentage tax return (BIR Form 2551M) for September 2011 by EFPS-registered taxpayers under Group A, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter ended September 30, 2011 by all taxpayers with taxable years ending March 31, June 30, September 30 or December 31.Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended September 30, 2011 by manual taxpayers with fiscal years ending March 31, June 30, September 30 or December 31.Remittance of VAT and percentage tax for September 2011 by EFPS-registered taxpayers.

28 Friday Filing of annual financial statements with the SEC by corporations whose fiscal year ended on June 30, 2011 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

31 MondaySubmission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended September 30, 2011 by taxpayers under LTS and EFPS with fiscal years ending March 31, June 30, September 30 or December 31.Submission of annual inventory lists by taxpayers whose taxable year ended on September 30, 2011.Submission to Revenue District Office/LTDO by taxpayers using duly approved computerized accounting system of notarized affidavit attesting to the accuracy of the number of receipts used during the year and duly registered soft copy of books of accounts and other accounting records/documents for the taxable year ended September 30, 2011.Registration of books of account and other accounting records for the taxable year starting November 1, 2011.Filing of Corporation/Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended August 31, 2011 by corporations whose fiscal year ends on November 30, February 29 or May 31.Remittance of monthly HDMF contributions and multi-purpose loan payments for September 2011 by employers whose names begin with letters R to Z.

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2 WednesdayFiling of Payment Form (BIR Form 0605) for the payment of advance percentage tax by privilege store operators.Submission to PEZA of income tax return filed with the BIR on October 17, 2011 by PEZA companies whose taxable year ended June 30, 2011.

7 MondayFiling of Documentary Stamp Tax Return (BIR Form 2000) for the month of October 2011.

10 ThursdayFiling by all withholding agents (large and non-large taxpayers) using the manual payment system of monthly remittance return of income taxes withheld (BIR Form 1601-C, E, F and 1602) for October 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.Filing of Monthly Remittance Return of VAT and Other Percentage Taxes Withheld (BIR Form 1600) for October 2011.Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306) from VAT/Percentage Tax by government and private withholding agents to all income recipients with only one payor for October 2011.Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from VAT/Percentage Tax by government and private withholding agents to all income recipients with several payors for October 2011.E-filing by all business establishments of sales report and other information generated by Cash Register Machines, Point of Sales Machines and/or any sales generating receipt/invoice machine registered with the BIR for the month of October 2011.Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all employers and submission of Monthly Contribution (R-3) and Collection List (ML-2) by employers under the tape/diskette program for October 2011.Remittance to Philhealth of contributions for October 2011 using Payment Return Form M5.

11 FridayE-filing by Electronic Filing and Payment System (EFPS)-registered withholding agents under Group E of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for October 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.Filing of annual report with the SEC by corporations whose fiscal year ended on July 31, 2011 and whose securities are registered

under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.

14 MondayE-filing by EFPS-registered withholding agents under Groups B, C and D of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for October 2010 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.Remittance of monthly HDMF contributions and multi-purpose loan payments for October 2011 by employers whose names begin with letters A to D.Submission to PEZA of quarterly reports of operation for quarter ended September 30, 2011 by all PEZA registered enterprises.

15 TuesdayFiling of Corporation/Partnership Annual Income Tax Return (BIR Form 1702) and annual information returns (BIR Form 1702AIF) for both taxable firms and tax-exempt organizations for fiscal year ended July 31, 2011.Filing of Final Consolidated Capital Gains Tax Return from sale of shares not traded in the stock exchange (BIR Form 1707-A) for the taxable year ended July 31, 2011.Filing of individual quarterly income tax return (BIR Form 1701Q) for the quarter ended September 30, 2011 by self-employed individuals and professionals. E-filing by EFPS-registered withholding agents under Group A of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F and 1602) for October 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.Remittance by all EFPS-registered taxpayers of income taxes withheld for October 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.Submission to the Revenue Regional Director of bound loose leaf books of accounts, records and invoices together with a certification made under oath as to the correctness of the entries and the number of loose leaves used for the fiscal year ended October 31, 2011 by taxpayers who were granted permit to use loose-leaf records.Submission to PEZA of Audited Financial Statements filed with the BIR on October 17, 2011 by PEZA-registered companies whose taxable year ended on June 30, 2011.

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18 FridayFiling of annual financial statements with the SEC by securities brokers whose fiscal year ended on July 31, 2011.

21 MondayFiling of monthly VAT declaration (BIR Form 2550M) for October 2011 by taxpayers using the manual filing system with taxable quarters ending on November 30 or December 31, 2011.Filing of monthly percentage tax return (BIR Form 2551M) for October 2011 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering (IPO).E-filing of monthly VAT declaration (BIR Form 2550M) for October 2011 by EFPS-registered taxpayers under Group E with taxable quarters ending on November 30 or December 31, 2011.E-filing of monthly percentage tax return (BIR Form 2551M) for October 2011 by EFPS-registered taxpayers under Group E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas dispatch or communication originating from the Philippines and for amusement taxes for the quarter ended October 31, 2011 by taxpayers with taxable years ending January 31, April 30, July 31 or October 31.Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form 2307) to income recipients subject to expanded withholding tax for the taxable quarter ended October 31, 2011.Remittance of monthly HDMF contributions and multi-purpose loan payments for October 2011 by employers whose names begin with letters E to L.

22 TuesdayE-filing of monthly VAT declaration (BIR Form 2550M) for October 2011 by EFPS-registered taxpayers under Group D with taxable quarters ending on November 30 or December 31, 2011.E-filing of monthly percentage tax return (BIR Form 2551M) for October 2011 by EFPS-registered taxpayers under Group D, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

23 Wednesday E-filing of monthly VAT declaration (BIR Form 2550M) for October 2011 by EFPS-registered taxpayers under Group C with taxable quarters ending on November 30 or December 31, 2011.E-filing of monthly percentage tax return (BIR Form 2551M) for October 2011 by EFPS-registered taxpayers under Group C, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

24 ThursdayE-filing of monthly VAT declaration (BIR Form 2550M) for October 2011 by EFPS-registered taxpayers under Group B with taxable quarters ending on November 30 or December 31, 2011.E-filing of monthly percentage tax return (BIR Form 2551M) for October 2011 by EFPS-registered taxpayers under Group B, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.Remittance of monthly HDMF contributions and multi-purpose loan payments for October 2011 by employers whose names begin with letters M to Q.

25 FridayE-filing of monthly VAT declaration (BIR Form 2550M) for October 2011 by EFPS-registered taxpayers under Group A with taxable quarters ending November 30 or December 31, 2011.E-filing of monthly percentage tax return (BIR Form 2551M) for October 2011 by EFPS-registered taxpayers under Group A, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter ended October 31, 2011 by all taxpayers with taxable years ending January 31, April 30, July 31 or October 31.Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended October 31, 2011 by manual taxpayers with fiscal years ending January 31, April 30, July 31 or October 31.Remittance of VAT and percentage tax for October 2011 by EFPS-registered taxpayers.

28 MondayFiling of annual financial statements with the SEC by corporations whose fiscal year ended on July 31, 2011 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

29 TuesdayFiling of Corporation/Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended September 30, 2011 by corporations whose taxable year ends on December 31, March 31 or June 30.Registration of books of account and other accounting records for the taxable year starting December 1, 2011.

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1 Thursday Filing of Payment Form (BIR Form 0605) for the payment of advance percentage tax by privilege store operators.Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended October 31, 2011 by taxpayers under LTS and EFPS with fiscal years ending January 31, April 30, July 31 or October 31.Submission of annual inventory lists by taxpayers whose taxable year ended on October 31, 2011.Submission to Revenue District Office/LTDO by taxpayers using duly approved computerized accounting systems of notarized affidavit attesting to the accuracy of the number of receipts used during the year and duly registered soft copy of books of accounts and other accounting records/documents for the taxable year ended October 31, 2011.Submission to PEZA of income tax return filed with the BIR on November 15, 2011 by PEZA companies whose taxable year ended July 31, 2011.Remittance of monthly HDMF contributions and multi-purpose loan payments for October 2011 by employers whose names begin with letters R to Z.

5 MondayFiling of Documentary Stamp Tax Return (BIR Form 2000) for the month of November 2011.

12 MondayFiling by all withholding agents (large and non large taxpayers) using the manual payment system of monthly remittance return of income taxes withheld (BIR Form 1601-C, E, F and 1602) for November 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.Filing of Monthly Remittance Return of VAT and Other Percentage Taxes Withheld (BIR Form 1600) for November 2011.Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306) from VAT/Percentage Tax by government and private withholding agents to all income recipients with only one payor for November 2011.Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from VAT/Percentage Tax by government and private withholding agents to all income recipients with several payors for November 2011.E-filing by all business establishments of sales report and other information generated by Cash Register Machines, Point of Sales

Machines and/or any sales generating receipt/invoice machine registered with the BIR for the month of November 2011.E-filing by Electronic Filing and Payment System (EFPS)-registered withholding agents under Groups D and E of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C,E and F) for November 2011 on (a) compensation income; (b) income subject to expanded withholding tax. and (c) income subject to final withholding tax.Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all employers and submission of Monthly Contribution (R-3) and Collection List (ML-2) by employers under the tape/diskette program for November 2011.Remittance to Philhealth of contributions for November 2011 using Payment Return Form M5.

13 TuesdayE-filing by EFPS-registered withholding agents under Group C of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C,E and F) for November 2011 on (a) compensation income; (b) income subject to expanded withholding tax and (c) income subject to final withholding tax.

14 Wednesday E-filing by EFPS-registered withholding agents under Group B of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for November 2011 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.Filing of annual report with the SEC by corporations whose fiscal year ended on August 31, 2011 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.Remittance of monthly HDMF contributions and multi-purpose loan payments for November 2011 by employers whose names begin with letters A to D.

15 ThursdayFiling of Corporation/Partnership Annual Income Tax Return (BIR Form 1702) and annual information returns (BIR Form 1702AIF) for both taxable firms and tax-exempt organizations for fiscal year ended August 31, 2011.Filing of Final Consolidated Capital Gains Tax Return from sale of shares not traded in the stock exchange (BIR Form 1707-A) for the taxable year ended August 31, 2011.E-filing by EFPS-registered withholding agents under Group A of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F and 1602) for November 2011 on (a) compensation income; (b) income subject to expanded withholding

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tax; (c) income subject to final withholding tax and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc. Remittance by all EFPS-registered taxpayers of income taxes withheld for November 2011 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.Submission to the Revenue Regional Director of bound loose leaf books of accounts, records and invoices together with a certification made under oath as to the correctness of the entries and the number of loose leaves used for the fiscal year ended November 30, 2011 by taxpayers who were granted permit to use loose-leaf records.Submission to PEZA of Audited Financial Statements filed with the BIR on November 15, 2011 by PEZA-registered companies whose taxable year ended July 31, 2011.

19 MondayFiling of annual financial statements with the SEC by securities brokers whose fiscal year ended on August 31, 2011.Remittance of monthly HDMF contributions and multi-purpose loan payments for November 2011 by employers whose names begin with letters E to L.

20 TuesdayFiling of monthly VAT declaration (BIR Form 2550M) for November 2011 by taxpayers using the manual filing system with taxable quarters ending on December 31, 2011 or January 31, 2012.Filing of monthly percentage tax return (BIR Form 2551M) for November 2011 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering (IPO).Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas dispatch or communication originating from the Philippines and for amusement taxes for the quarter ended November 30, 2011 by taxpayers with taxable years ending February 28, May 31, August 31 or November 30.Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form 2307) to income recipients subject to expanded withholding tax for the taxable quarter ended November 30, 2011.

21 WednesdayE-filing of monthly VAT declaration (BIR Form 2550M) for November 2011 by EFPS-registered taxpayers under Group E with taxable quarters ending on December 31, 2011 or January 31, 2012.E-filing of monthly percentage tax return (BIR Form 2551M) for November 2011 by EFPS-registered taxpayers under Group E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

22 ThursdayE-filing of monthly VAT declaration (BIR Form 2550M) for November 2011 by EFPS-registered taxpayers under Group D with taxable quarters ending on December 31, 2011 or January 31, 2012.E-filing of monthly percentage tax return (BIR Form 2551M) for November 2011 by EFPS-registered taxpayers under Group D, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

23 FridayE-filing of monthly VAT declaration (BIR Form 2550M) for November 2011 by EFPS-registered taxpayers under Group C with taxable quarters ending on December 31, 2011 or January 31, 2012.E-filing of monthly percentage tax return (BIR Form 2551M) for November 2011 by EFPS-registered taxpayers under Group C, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.

26 MondayE-filing of monthly VAT declaration (BIR Form 2550M) for November 2011 by EFPS-registered taxpayers under Groups A and B with taxable quarters ending on December 31, 2011 or January 31, 2012.E-filing of monthly percentage tax return (BIR Form 2551M) for November 2011 by EFPS-registered taxpayers under Groups A and B, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO.Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter ended November 30, 2011 by all taxpayers with taxable years ending February 28, May 31, August 31 or November 30.Remittance of VAT and percentage tax for November 2011 by EFPS-registered taxpayers.Submission of Quarterly Summary of List of Sales exceeding P2.5 million (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) for fiscal quarter ended November 30, 2011 by manual taxpayers with fiscal years ending February 28, May 31, August 31 or November 30.Remittance of monthly HDMF contributions and multi-purpose loan payments for November 2011 by employers whose names begin with letters M to Q.

29 ThursdayRegistration of books of account and other accounting records for the taxable year starting January 1, 2012.

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© 2010 Isla Lipana & Co. All rights reserved. Isla Lipana & Co. is a Philippine member firm of the PricewaterhouseCoopers global network. “PwC” refers to the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.

PwC firms provide industry-focused assurance, tax and advisory services to enhance value for their clients. More than 161,000 people in 154 countries in firms across the PwC network share their thinking, experience and solutions to develop fresh perspectives and practical advice. See www.pwc.com for more information.

Photo credits: Photos used in this tax and business calendar were from Isla Lipana & Co. staff (J. Neeley, K. Timbre, M. Federis, and P. Bisnar) and from the PwC Global photo library.

Our partners and principals

Our offices

Judith V. LopezChairman and Senior Partner

Alexander B. CabreraVice Chairman

Blesilda A. PestañoManaging Partner

Rodelio C. AcostaGeraldine H. ApostolJenny L. ArcigaImelda Ronnie D.G. CastroRoderick M. DanaoGina S. DeteraAngelito M. GabrielCherrylin M. JavierJohn Patrick V. LimImelda D. MangundayaMelissa L. Ramos

Rossana S. JavierManaging Partner

Mary Jade R. Divinagracia

Makati City

29th Floor Philamlife Tower8767 Paseo de Roxas1226 Makati CityP.O. Box 2288, Manila

Telephone: +63 (2) 845 2728Facsimile: +63 (2) 845 2806Website: www.pwc.com/ph

Alexander B. CabreraManaging Partner

Mary Assumption S. Bautista-VillarealMyrna M. FernandoMaria Lourdes P. LimMa. Fedna B. ParallagZayber B. Protacio

Akinori Kusuno

Assurance Advisory

Japanese Business Development

Tax

Cebu City

Keppel Center, Unit 306Samar Loop corner Cardinal Rosales Avenue, Cebu Business Park 6000 Cebu City

Telephone: +63 (32) 233 5020, +63 (32) 233 5022, +63 (32) 231 6464Facsimilie: +63 (32) 233 9615

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Documents

2011 Tax Business Calendar