2015 Tax Calendar Isla Lipana Pwc-tax-calendar-2015

8/10/2019 2015 Tax Calendar Isla Lipana Pwc-tax-calendar-2015

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Making each day count2015 Tax Calendar

Isla Lipana & Co.

www.pwc.com/ph

Tourism with

a purpose (TwP)

In PwC, we putmore meaningin our summeroutings.


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This Tax Calendar has been prepared by the Tax-Client Accounting Services (CAS) group of Isla Lipana & Co., the Philippine member rm of PwC, based on relevant laws, rules and regulations issued

as of 31 October 2014 by various government agencies. While every effort has been made to ensure accuracy, neither our rm 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-CAS group.

Additional informationE-lers classication2015 Holidays

Group A

Banking institutions Insurance and pension funding Non-bank nancial

intermediation Activities auxilliary to nancial

intermediation Construction Water transport Hotels and restaurants Land transport

Group B Manufacturing

Metallic ore mining Non-metallic mining and

quarrying

Group C Retail sale Wholesale trade and

commission trade Sale, maintenance, repair of

motor vehicle Sale of automotive fuel Collection, purication and

distribution of water

Computer and related activities Real estate activities

Group D

Air transport Electricity, gas, steam and hot watersupply

Postal and telecommunications Publishing, printing and

reproduction of recorded media Recreational, cultural and sporting

activities Recycling Renting of goods and equipment Supporting and auxilliary transport

activities

Group E Activities of membership

organizations incorporated Health and social work Private/public educational services Public administration and defense

compulsory social security Research and development Agricultural, hunting and forestry Farming of animals Fishing Other service/miscellaneous

business activities

Unclassied

Calendar Acronyms, others

Holiday Date

New Years Day (Thursday) 1 January

Additional special non-working day (Friday) 2 January

Chinese New Year (Thursday) 19 February

Anniversary of EDSA People Power Revolution(Wednesday) (for schools only)

25 February

Maundy Thursday 2 April

Good Friday 3 April

Black Saturday 4 April

Araw ng Kagitingan (Thursday) 9 April

Labor Day (Friday) 1 May Independence Day (Friday) 12 June

Eidl Fitr (Saturday) * 18 July

Martyrdom of Benigno Aquino (Friday) 21 August

National Heroes Day (Monday) 31 August

Eidul Adha (Thursday) * 24 September

All Saints Day (Sunday) 1 November

Bonifacio Day (Monday) 30 November

Additional special non-working day (Thursday) 24 December

Christmas Day (Friday) 25 December

Rizal Day (Wednesday) 30 December

Last day of the year (Thursday) 31 December

* Date varies based on Islamic Calendar

AIF Annual Information FormBIR Bureau of Internal Revenue

EFPS Electronic Filing and Payment SystemHDMF Home Development Mutual FundIPO Initial Public OfferingLTDO Large Taxpayers District Ofce

LTS Large Taxpayers ServicePEN Philhealth Employer Number

PEZA Philippine Economic Zone AuthorityPHIC Philippine Health Insurance CorporationRDO Revenue District OfceSAWT Summary Alphalist of Withholding Agents of

Income Payments subjected to Withholding Tax

SEC Securities and Exchange CommissionSSS Social Security System

VAT Value Added TaxBIR Form 1702 BIR Form 1702 EX, BIR Form 1702 MX,and BIR Form 1702 RT


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05Monday

Filing of Payment Form (BIR Form0605) for the payment of advance percentagetax by privilege store operators.

Filing of Documentary Stamp Tax Return (BIRForm 2000) for the month of December 2014.

Filing of Corporation/Partnership QuarterlyIncome Tax Return (BIR Form 1702Q) for thequarter ended 31 October 2014 by taxpayerswhose taxable years ending 31 January, 30 April

or 31 July, together with SAWT, if applicable.Submission of Quarterly Summary List of Salesand Purchases for fiscal quarter ended 30November 2014 by taxpayers under LTS andEFPS with fiscal years ending 28 February,31 May, 31 August or 30 November.

Submission of Annual Inventory Lists bytaxpayers whose taxable year ended30 November 2014.

Submission to RDO/LTDO by taxpayers usingduly approved computerized accounting systemof notarized affidavit attesting to the accuracy ofthe number of receipts used during the year andduly registered soft copy of books of accountsand other accounting records/ documents forthe taxable year ended 30 November 2014.

Remittance of SSS contributions (PaymentReturn Form R-5) and loan payments (PaymentReturn Form ML-1) by all regular employers andsubmission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) forNovember 2014, if the 10th digit of theemployers SSS no. ends in 9 or 0.

Payment of fourth installment of Real PropertyTaxes for 2014 by taxpayers who elected to payin installments.

Remittance of SSS contributions (PaymentReturn Form R-5) and loan payments (PaymentReturn Form ML-1) by all regular employers andsubmission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) forDecember 2014, if the 10th digit of theemployers SSS no. ends in 1 or 2.

13Tuesday

E-filing by EFPS-registeredwithholding agents under Group C of the

Monthly Remittance Return of Income TaxesWithheld (BIR Form 1601-C, E and F) forDecember 2014 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 bycorporations whose fiscal year ended30 September 2014 and whose securities areregistered under the Securities Regulations Codeor the Revised Securities Act, includingcommercial paper issuers.

14Wednesday

E-filing by EFPS-registeredwithholding agents under Group B of theMonthly Remittance Return of Income TaxesWithheld (BIR Form 1601-C, E and F) for

December 2014 on (a) compensation income;(b) income subject to expanded withholding tax;and (c) income subject to final withholding tax.

Remittance of monthly HDMF contributions forDecember 2014 by employers whose namesbegin with letters A to D.

Submission to PEZA of Audited FinancialStatements filed with the BIR on 15 December2014 by PEZA-registered companies whosetaxable year ended 31 August 2014.

Submission to PEZA of Income Tax Return filedwith the BIR on 15 December 2014 by PEZA-registered companies whose taxable year ended31 August 2014.

12Monday

Filing of Monthly Remittance Returnof VAT and Other Percentage Taxes Withheld(BIR Form 1600) for December 2014.

Filing of Fringe Benefit Tax Return (BIR Form1603) for the taxable quarter ended

31 December 2014 by taxpayers using themanual filing system.

E-filing by EFPS-registered withholding agentsunder Groups D and E of the MonthlyRemittance Return of Income Taxes Withheld(BIR Form 1601-C, E and F) for December 2014on (a) compensation income; (b) income subjectto expanded withholding tax; and (c) incomesubject to final withholding tax.

E-filing by all business establishments of salesreport and other information generated by CashRegister Machines, Point of Sales Machines and/or any sales generating receipt/invoice machineregistered with the BIR for the month ofDecember 2014.

Issuance of Certificate of Final Income Tax

Withheld (BIR Form 2306) from VAT/PercentageTax by government and private withholdingagents to all income recipients with only onepayor for December 2014.

Issuance of Certificate of Tax Withheld atSource (BIR Form 2307) from VAT/PercentageTax by government and private withholdingagents to all income recipients with severalpayors for December 2014.

15Thursday

Filing by all withholding agents (largeand non-large taxpayers) using the manualpayment system of Monthly Remittance Returnof Income Taxes Withheld (BIR Form 1601-C, E,F and 1602) for December 2014 on(a) compensation income; (b) income subject toexpanded withholding tax; (c) income subject tofinal withholding tax; and (d) interest paid ondeposits and yield on deposit substitutes/trusts/etc.

Filing of Corporation/Partnership Annual IncomeTax Return (BIR Form 1702), together with SAWT,if applicable for both taxable firms andtax-exempt organizations for fiscal year ended30 September 2014.

Filing of Annual Capital Gains Tax Return foronerous transfer of shares of stock not tradedthrough the local stock exchange (BIR Form1707-A) for the taxable year ended30 September 2014.

E-filing by EFPS-registered withholding agentsunder Group A of the Monthly Remittance Returnof Income Taxes Withheld (BIR Form 1601-C, E,F and 1602) for December 2014 on(a) compensation income; (b) income subject toexpanded withholding tax; (c) income subject to

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

E-filing of Fringe Benefit Tax Return (BIR Form1603) for the taxable quarter ended31 December 2014 by taxpayers using EFPS.

(Continued)

Isla Lipana & Co., PwC member rm 2 015 Tax Calendar Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups A, B, C, D and E whose payment deadlines do not coincide with filing.

January 2015

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TwP@Baler. A gem yet to be discovered. Known as the last

Spanish stronghold in the country, Baler is also a surfers paradise.

It hosts historic churches and sites and the millennium tree of thePhilippines, said to be the biggest in Asia.

Baler, Aurora

01


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15Thursday

Submission to the Revenue RegionalDirector of bound loose leaf books of accounts,receipts and invoices together with a certificationmade under oath as to the correctness of theentries and the number of loose leaves used for2014 by calendar year taxpayers who weregranted permit to use loose-leaf records.

Remittance of SSS contributions (PaymentReturn Form R-5) and loan payments (PaymentReturn Form ML-1) by all regular employers and

submission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) forDecember 2014, if the 10th digit of the employersSSS no. ends in 3 or 4.

Remittance to Philhealth of contributions forDecember 2014 using Philhealth PremiumPayment Slip by employers whose PEN ends in0 to 4.

Remittance of monthly HDMF multi-purpose loanpayments for December 2014.

19Monday

Remittance of monthly HDMFcontributions for December 2014 by employerswhose names begin with letters E to L.

Filing of Annual Financial Statements with theSEC by securities brokers whose fiscal yearended 30 September 2014.

Remittance of SSS contributions (PaymentReturn Form R-5) and loan payments (PaymentReturn Form ML-1) by all regular employers andsubmission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) forDecember 2014, if the 10th digit of the employersSSS no. ends in 5 or 6.

Remittance to Philhealth of contributions forDecember 2014 using Philhealth PremiumPayment Slip by employers whose PEN ends in5 to 9.

Renewal of mayors permit and payment of localtaxes for the calendar year 2015 or payment oflocal taxes for the first quarter by taxpayers whoelected to pay in installments.

21Wednesday

E-filing of monthly VAT declaration (BIRForm 2550M) for December 2014 by EFPS-registered taxpayers under Group E with taxablequarters ending 31 January or 28 February 2015,together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for December 2014 by EFPS-registered taxpayers under Group E, except forpercentage taxes on overseas communication,amusement places, winnings, stock transactionand IPO, together with SAWT, if applicable.

20Tuesday

Filing of monthly VAT declaration (BIRForm 2550M) for December 2014 by taxpayersusing the manual filing system with taxablequarters ending 31 January or 28 February 2015,together with SAWT, if applicable.

Filing of monthly percentage tax return (BIR Form2551M) for December 2014 by taxpayers usingthe manual payment system, except percentagetaxes on overseas communication, amusementplaces, winnings, stock transaction and IPO,

together with SAWT, if applicable.Filing of quarterly percentage tax return (BIRForm 2551Q) for overseas dispatch orcommunication originating from the Philippinesand for amusement taxes for the quarter ended31 December 2014 by taxpayers with taxableyears ending 31 March, 30 June, 30 September or31 December, together with SAWT, if applicable.

Remittance by all EFPS-registered withholdingagents of the monthly income taxes withheld forDecember 2014 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 depositsubstitutes/trusts/etc.

Issuance of Certificate of Creditable Tax Withheld

at Source (BIR Form 2307) to income recipientssubject to expanded withholding tax for thetaxable quarter ended 31 December 2014.

22Thursday

E-filing of monthly VAT declaration (BIRForm 2550M) for December 2014 by EFPS-registered taxpayers under Group D with taxablequarters ending 31 January or 28 February 2015,together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for December 2014 by EFPS-registered taxpayers under Group D, except forpercentage taxes on overseas communication,amusement places, winnings, stock transaction

and IPO, together with SAWT, if applicable.

23Friday

E-filing of monthly VAT declaration (BIRForm 2550M) for December 2014 by EFPS-registered taxpayers under Group C with taxablequarters ending 31 January or 28 February 2015,together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for December 2014 by EFPS-registered taxpayers under Group C, except forpercentage taxes on overseas communication,amusement places, winnings, stock transactionand IPO, together with SAWT, if applicable.

Remittance of monthly HDMF contributions forDecember 2014 by employers whose names

begin with letters M to Q.


The Tax-Consulting Assessment group sponsored a feeding

program and distributed school supplies in Baler, Aurora. More

than just a hearty meal, our people served encouragement and asense of community to the children and their families.

January 2015


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26Monday

Filing of quarterly VAT return (BIR Form2550Q) for the taxable quarter ended31 December 2014 by all taxpayers with taxableyears ending 31 March, 30 June, 30 September or31 December, together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form2550M) for December 2014 by EFPS-registeredtaxpayers under Groups A and B with taxablequarters ending 31 January or 28 February 2015,together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for December 2014 by EFPStaxpayers under Groups A and B, except forpercentage taxes on overseas communication,amusement places, winnings, stock transactionand IPO, together with SAWT, if applicable.

Remittance of VAT and percentage tax forDecember 2014 by EFPS-registered taxpayers.

Submission of Quarterly Summary of List ofSales and Summary List of Purchases for fiscalquarter ended 31 December 2014 by manualtaxpayers with fiscal years ending 31 March,30 June, 30 September or 31 December.

Remittance of SSS contributions (PaymentReturn Form R-5) and loan payments (PaymentReturn Form ML-1) by all regular employers andsubmission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) forDecember 2014, if the 10th digit of the employersSSS no. ends in 7 or 8.

28Wednesday

Filing of Annual Financial Statementswith the SEC by corporations whose fiscal yearended 30 September 2014 and whose securitiesare not registered under the SecuritiesRegulations Code or the Revised Securities Act.

29Thursday

Filing of Corporation/PartnershipQuarterly Income Tax Return (BIR Form 1702Q)for the quarter ended 30 November 2014

by taxpayers whose taxable years ending28 February, 31 May or 31 August, together withSAWT, if applicable.

30Friday

Submission of Quarterly Summary Listof Sales and Purchases for fiscal quarter ended31 December 2014 by taxpayers under LTS andEFPS with fiscal years ending 31 March, 30 June,30 September or 31 December.

Submission of Annual Inventory Lists bytaxpayers whose taxable year ended31 December 2014.

Submission to RDO/LTDO by taxpayers usingduly approved computerized accounting systemof notarized affidavit attesting to the accuracy of

the number of receipts used during the year andduly registered soft copy of books of accounts

and other accounting records/ documents for thetaxable year ended 31 December 2014.

Submission to PEZA of Income Tax Return filedwith the BIR on 15 January 2015 by PEZA-registered companies whose taxable year endedon 30 September 2014.

Remittance of monthly HDMF contributions forDecember 2014 by employers whose namesbegin with letters R to Z.

Registration of books of accounts and otheraccounting records for the taxable year starting

1 February 2015.


The Assurance C group donated school supplies to students

in Baler, Aurora. They gave their gifts of time and talent to

make the day a truly memorable one for the children.

January 2015


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02Monday


Filing of Annual Registration Fee Return (BIRForm 0605) by taxpayers subject to VAT,percentage tax (non-VAT), excise tax andwithholding agent taxpayers.

Filing of Annual Information Return of IncomeTax Withheld on Compensation and FinalWithholding Taxes (BIR Form 1604-CF), togetherwith an alphabetical list of employees/payeesfrom whom the taxes were withheld, alphabeticallist of employees other than rank and file whowere given fringe benefits, and alphabetical listof employees/payees whose income paymentsare exempt from withholding during the taxableyear 2014.

Submission of regular list of suppliers of goodsand services by designated top 20,000corporations for the last semester of 2014.

Submission of the Declaration of EmployeesAvailment of 15% Preferential Tax Rate (BIRForm 1947) by the Regional or AreaHeadquarters or Regional OperatingHeadquarters in case there are changes in theeligibility to the preferential tax rate.

Submission of the employers and employeessworn declaration as to the employees eligibilityto the preferential tax rate, as required underRevenue Regulation No. 11-2010.

Submission by all owners or sub-lessors ofcommercial establishments/buildings/spaceswho are leasing or renting out such commercialspaces to any person doing business therein of(a) building/space layout of the entire area beingleased with proper unit/space address or

Filing of Monthly Remittance Return of VAT andOther Percentage Taxes Withheld (BIR Form1600) for January 2015.

E-filing by all business establishments of salesreport and other information generated by CashRegister Machines, Point of Sales Machines and/or any sales generating receipt/invoice machineregistered with the BIR for the month of January2015.

Issuance of Certificate of Final Income TaxWithheld (BIR Form 2306) from VAT/Percentage

Tax by government and private withholdingagents to all income recipients with only onepayor for January 2015.

Issuance of Certificate of Tax Withheld atSource (BIR Form 2307) from VAT/PercentageTax by government and private withholdingagents to all income recipients with severalpayors for January 2015.

Remittance of SSS contributions (PaymentReturn Form R-5) and loan payments (PaymentReturn Form ML-1) by all regular employers andsubmission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) forJanuary 2015, if the 10th digit of the employersSSS no. ends in 1 or 2.

11Wednesday

E-filing by EFPS-registeredwithholding agents under Group E of the MonthlyRemittance Return of Income Taxes Withheld(BIR Form 1601-C, E and F) for January 2015 on(a) compensation income; (b) income subject toexpanded withholding tax; and (c ) incomesubject to final withholding tax.

reference; (b) Certified True Copy of Contract ofLease; and (c) Lessee Information Statement oftheir tenants as of 31 December 2014.

Issuance of Certificate of Income Payments NotSubject to Withholding Tax (BIR Form 2304) for2014.

Issuance of Certificate of Final Income TaxWithheld (BIR Form 2306) to income recipients.

Issuance of Certficiate of Income Tax Withheldon Compensation (BIR Form 2316) by employersto their employees for the taxable year 2014.

Remittance of SSS contributions (PaymentReturn Form R-5) and loan payments (PaymentReturn Form ML-1) by all regular employers andsubmission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) forDecember 2014, if the 10th digit of theemployers SSS no. ends in 9 or 0.

05Thursday

Filing of Documentary Stamp TaxReturn (BIR Form 2000) for the month of January2015.

10Tuesday

Filing by all withholding agents (largeand non-large taxpayers) using the manualpayment system of Monthly Remittance Returnof Income Taxes Withheld (BIR Form 1601-C, E,F and 1602) for January 2015 on(a) compensation income; (b) income subject toexpanded withholding tax; (c) income subject tofinal withholding tax; and (d) interest paid ondeposits and yield on deposit substitutes/trusts/etc.

12Thursday

E-filing by EFPS-registeredwithholding agents under Group D of theMonthly Remittance Return of Income TaxesWithheld (BIR Form 1601-C, E and F) for January2015 on (a) compensation income; (b) incomesubject to expanded withholding tax; and(c ) income subject to final withholding tax.

13Friday

E-filing by EFPS-registered

withholding agents under Group C of theMonthly Remittance Return of Income TaxesWithheld (BIR Form 1601-C, E and F) for January2015 on (a) compensation income; (b) incomesubject to expanded withholding tax; and(c) income subject to final withholding tax.

Filing of annual report with the SEC bycorporations whose fiscal year ended31 October 2014 and whose securities areregistered under the Securities Regulations Codeor the Revised Securities Act, includingcommercial paper issuers.

Remittance of monthly HDMF contributions forJanuary 2015 by employers whose names beginwith letters A to D.

Remittance of monthly HDMF multi-purpose

loan payments for January 2015.

Isla Lipana & Co., PwC member rm 2 015 Tax CalendarRemittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.

TwP@Boracay. Acclaimed as one of the worlds best

destinations for recreation. Its divine white sand and clear

blue waters attract hundreds of thousands of local andforeign tourists every year.

February 2015

Boracay Island, Aklan

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16Monday

Filing of Corporation/PartnershipAnnual Income Tax Return (BIR Form 1702),together with SAWT, if applicable for bothtaxable firms and tax-exempt organizations forfiscal year ended 31 October 2014.

Filing of Annual Capital Gains Tax Return foronerous transfer of shares of stock not tradedthrough the local stock exchange (BIR Form1707-A) for the taxable year ended 31 October2014.

E-filing by EFPS-registered withholding agentsunder Groups A and B of the MonthlyRemittance Return of Income Taxes Withheld(BIR Form 1601-C, E, F and 1602 for Group A)for January 2015 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 depositsubstitutes/trusts/etc.

Remittance by all EFPS-registered withholdingagents of monthly income taxes withheld forJanuary 2015 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 depositsubstitutes/trusts/etc.

20Friday

Filing of monthly VAT declaration (BIRForm 2550M) for January 2015 by taxpayersusing the manual filing system with taxablequarters ending 28 February or 31 March 2015,together with SAWT, if applicable.

Filing of monthly percentage tax return (BIRForm 2551M) for January 2015 by taxpayersusing the manual payment system, exceptpercentage taxes on overseas communication,amusement places, winnings, stock transaction

and IPO, together with SAWT, if applicable.Filing of quarterly percentage tax return (BIRForm 2551Q) for overseas dispatch orcommunication originating from the Philippinesand for amusement taxes for the quarter ended31 January 2015 by taxpayers with taxable yearsending 31 January, 30 April, 31 July or31 October, together with SAWT, if applicable.

Issuance of Certificate of Creditable TaxWithheld at Source (BIR Form 2307) to incomerecipients subject to expanded withholding taxfor the taxable quarter ended 31 January 2015.

Remittance of SSS contributions (PaymentReturn Form R-5) and loan payments (PaymentReturn Form ML-1) by all regular employers andsubmission of Monthly Collection List for

Contribution (e-R3) and Loans (e-ML2) forJanuary 2015, if the 10th digit of the employersSSS no. ends in 5 or 6.

Remittance to Philhealth of contributions forJanuary 2015 using Philhealth Premium PaymentSlip by employers whose PEN ends in 5 to 9.

23Monday

E-filing of monthly VAT declaration(BIR Form 2550M) for January 2015 byEFPS-registered taxpayers under Groups C, D,and E with taxable quarters ending 28 Februaryor 31 March 2015, together with SAWT, ifapplicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for January 2015 by EFPStaxpayers under Groups C, D and E, except forpercentage taxes on overseas communication,

amusement places, winnings, stock transactionand IPO, together with SAWT, if applicable.

24Tuesday

E-filing of monthly VAT declaration(BIR Form 2550M) for January 2015 byEFPS-registered taxpayers under Group B withtaxable quarters ending 28 February or 31 March2015, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for January 2015 by EFPS-registered taxpayers under Group B except forpercentage taxes on overseas communication,amusement places, winnings, stock transactionand IPO, together with SAWT, if applicable.

Remittance of monthly HDMF contributions for

January 2015 by employers whose names beginwith letters M to Q.

Submission to the Revenue Regional Director ofbound loose leaf books of accounts, receiptsand invoices together with a certification madeunder oath as to the correctness of the entriesand the number of loose leaves used for thefiscal year ended 31 January 2015 by taxpayerswho were granted permit to use loose-leafrecords.


Contribution (e-R3) and Loans (e-ML2) forJanuary 2015, if the 10th digit of the employersSSS no. ends in 3 or 4.

Remittance to Philhealth of contributions forJanuary 2015 using Philhealth Premium PaymentSlip by employers whose PEN ends in 0 to 4.

Submission to PEZA of Audited FinancialStatements filed with the BIR on 15 January2015 by PEZA-registered companies whosetaxable year ended 30 September 2014.

18Wednesday

Filing of Annual Financial Statementswith the SEC by securities brokers whose fiscalyear ended 31 October 2014.

Remittance of monthly HDMF contributions forJanuary 2015 by employers whose names beginwith letters E to L.


The Advisory-Deals group donated bags and school

supplies to children in Boracay. It was our way of giving

them the tools they need to return to school with the samecondence and pride as the other children.

February 2015


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25Wednesday

Filing of quarterly VAT return (BIRForm 2550Q) for the taxable quarter ended31 January 2015 by all taxpayers with taxableyears ending 31 January, 30 April, 31 July or31 October, together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form2550M) for January 2015 by EFPS-registeredtaxpayers under Group A with taxable quartersending 28 February or 31 March 2015, togetherwith SAWT, if applicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for January 2015 by EFPS-registered taxpayers under Group A except forpercentage taxes on overseas communication,amusement places, winnings, stock transactionand IPO, together with SAWT, if applicable.

Remittance of VAT and percentage tax forJanuary 2015 by EFPS-registered taxpayers.

Submission of Quarterly Summary List of Salesand Purchases for fiscal quarter ended31 January 2015 by manual taxpayers with fiscalyears ending 31 January, 30 April, 31 July or31 October.


submission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) forJanuary 2015, if the 10th digit of the employersSSS no. ends in 7 or 8.

27Friday

Remittance of monthly HDMFcontributions for January 2015 by employerswhose names begin with letters R to Z.

Registration of books of accounts and otheraccounting records for the taxable year starting1 March 2015.


The Advisory-Consulting group distributed slippers and art

supplies to children in Boracay. Our people not only enjoyed

the white sands of this paradise island but they also becameone with the community.

February 2015


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02Monday

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

Filing of Corporation/Partnership Quarterly IncomeTax Return (BIR Form 1702Q) for the quarter ended31 December 2014 by taxpayers whose taxableyears ending 31 March, 30 June or 30 September,together with SAWT, if applicable.

Filing of Annual Information Return of CreditableIncome Taxes Withheld (Expanded)/IncomePayments Exempt from Withholding Taxes (BIR

Form 1604-E) for 2014, together with an alphabeticallist of payees.

Filing of the duplicate copy of BIR Form 2316 dulysigned by employees covered by substituted filing.

Submission of Quarterly Summary List of Sales andPurchases for fiscal quarter ended 31 January 2015by taxpayers under LTS and EFPS with fiscal yearsending 31 January, 30 April, 31 July or 31 October.

Submission of Annual Inventory Lists by taxpayerswhose taxable year ended 31 January 2015.

Submission to RDO/LTDO by taxpayers using dulyapproved computerized accounting system ofnotarized affidavit attesting to the accuracy of thenumber of receipts used during the year and dulyregistered soft copy of books of accounts and otheraccounting records/documents for the taxable yearended 31 January 2015.

Remittance of SSS contributions (Payment ReturnForm R-5) and loan payments (Payment ReturnForm ML-1) by all regular employers and submissionof Monthly Collection List for Contribution (e-R3)and Loans (e-ML2) for January 2015, if the 10th digitof the employers SSS no. ends in 9 or 0.

Payment of corporate and individual CommunityTax Certificate for 2015.

and private withholding agents to all income recipientswith several payors for February 2015.

Remittance of SSS contributions (Payment ReturnForm R-5) and loan payments (Payment Return FormML-1) by all regular employers and submission ofMonthly Collection List for Contribution (e-R3) andLoans (e-ML2) for February 2015, if the 10th digit of theemployers SSS no. ends in 1 or 2.

11Wednesday

E-filing by EFPS-registered withholdingagents under Group E of the Monthly Remittance

Return of Income Taxes Withheld (BIR Form 1601-C, Eand F) for February 2015 on ( a) compensation income;(b) income subject to expanded withholding tax; and(c) income subject to final withholding tax.

12Thursday

E-filing by EFPS-registered withholdingagents under Group D of the Monthly RemittanceReturn of Income Taxes Withheld (BIR Form 1601-C, Eand F) for February 2015 on ( a) compensation income;(b) income subject to expanded withholding tax; and(c) income subject to final withholding tax.

13Friday

E-filing by EFPS-registered withholdingagents under Group C of the Monthly RemittanceReturn of Income Taxes Withheld (BIR Form 1601-C, E

and F) for February 2015 on ( a) compensation income;(b) income subject to expanded withholding tax; and(c) income subject to final withholding tax.

Remittance of monthly HDMF contributions forFebruary 2015 by employers whose names begin withletters A to D.

Remittance of monthly HDMF multi-purpose loanpayments for February 2015.

Filing of Annual Financial Statements with the SEC bycorporations whose fiscal year ended 31 October 2014and whose securities are not registered under theSecurities Regulations Code or the Revised SecuritiesAct.

03Tuesday

Submission to PEZA of Income Tax Returnfiled with the BIR on 16 February 2015 by PEZA-registered companies whose taxable year ended31 October 2014.

05ThursdayFiling of Documentary Stamp Tax Return

(BIR Form 2000) for the month of February 2015.

10Tuesday

Filing by all withholding agents (large andnon-large taxpayers) using the manual payment systemof Monthly Remittance Return of Income TaxesWithheld (BIR Form 1601-C, E, F and 1602) forFebruary 2015 on (a) compensation income; (b) incomesubject to expanded withholding tax; (c) incomesubject to final withholding tax; and (d) interest paid ondeposits and yield on deposit substitutes/trusts/etc.

Filing of Monthly Remittance Return of VAT and OtherPercentage Taxes Withheld (BIR Form 1600 ) forFebruary 2015.

E-filing by all business establishments of sales report

and other information generated by Cash RegisterMachines, Point of Sales Machines and/or any salesgenerating receipt/invoice machine registered with theBIR for the month of February 2015.

Issuance of Certificate of Final Income Tax Withheld(BIR Form 2306) from VAT/Percentage Tax bygovernment and private withholding agents to allincome recipients with only one payor for February2015.

Issuance of Certificate of Tax Withheld at Source (BIRForm 2307) from VAT/Percentage Tax by government

16Monday

Filing of Corporation/Partnership AnnualIncome Tax Return (BIR Form 1702), together withSAWT, if applicable for both taxable firms andtax-exempt organizations for fiscal year ended30 November 2014.

Filing of Annual Capital Gains Tax Return for oneroustransfer of shares of stock not traded through the localstock exchange (BIR Form 1707-A) for the taxable yearended 30 November 2014.

E-filing by EFPS-registered withholding agents underGroups A and B of the Monthly Remittance Return of

Income Taxes Withheld (BIR Form 1601-C, E, F and1602 for Group A) for February 2015 on(a) compensation income; (b) income subject toexpanded withholding tax; (c) income subject to finalwithholding tax; and (d) interest paid on deposits andyield on deposit substitutes/trusts/etc.

Remittance by all EFPS-registered withholding agentsof monthly income taxes withheld for February 2015 on(a) compensation income; (b) income subject toexpanded withholding tax; (c) income subject to finalwithholding tax; and (d) interest paid on deposits andyield on deposit substitutes/trusts/etc.

Submission to the Revenue Regional Director ofbound loose leaf books of accounts, receipts andinvoices together with a certification made under oathas to the correctness of the entries and the number ofloose leaves used for the fiscal year ended 28 February2015 by taxpayers who were granted permit to use

loose-leaf records.

Remittance of SSS contributions (Payment ReturnForm R-5) and loan payments (Payment Return FormML-1) by all regular employers and submission MonthlyCollection List for Contribution (e-R3) and Loans(e-ML2) for February 2015, if the 10th digit of theemployers SSS no. ends in 3 or 4.

Remittance to Philhealth of contributions for February2015 using Philhealth Premium Payment Slip byemployers whose PEN ends in 0 to 4.

(Continued)



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30 31

TwP@Bohol. A scenic paradise island with a culturally-rich

heritage and vibrant past. Maribojoc is one of the choice

destinations in Bohol, including the famous Chocolate Hills.

Bohol

03

March 2015


10/35


11/35


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27 28 29 30

01Wednesday


Filing of Corporation/Partnership QuarterlyIncome Tax Return (BIR Form 1702Q) for thequarter ended 31 January 2015 by taxpayerswhose taxable years ending 30 April, 31 July or31 October, together with SAWT, if applicable.

06Monday

Filing of Documentary Stamp TaxReturn (BIR Form 2000) for the month of March2015.

10Friday

Filing by all withholding agents (largeand non-large taxpayers) using the manualpayment system of Monthly Remittance Returnof Income Taxes Withheld (BIR Form 1601-C, E,F and 1602) for March 2015 on (a) compensationincome; (b) income subject to expandedwithholding tax; (c) income subject to finalwithholding tax; and (d) interest paid on depositsand yield on deposit substitutes/trusts/etc.

Filing of Monthly Remittance Return of VAT andOther Percentage Taxes Withheld (BIR Form1600) for March 2015.

Filing of Fringe Benefit Tax Return (BIR Form1603) for the taxable quarter ended 31 March2015 by taxpayers using the manual filingsystem.

E-filing by all business establishments of salesreport and other information generated by CashRegister Machines, Point of Sales Machines and/or any sales generating receipt/invoice machineregistered with the BIR for the month of March2015.

E-filing by EFPS-registered withholding agentsunder Group A of the Monthly Remittance Returnof Income Taxes Withheld (BIR Form 1601-C, E,F and 1602) for March 2015 on (a) compensationincome; (b) income subject to expandedwithholding tax; (c) income subject to finalwithholding tax; and (d) interest paid on depositsand yield on deposit substitutes/trusts/etc.

E-filing of Fringe Benefit Tax Return (BIR Form1603) for the taxable quarter ended 31 March2015 by taxpayers using EFPS.

Remittance by all EFPS-registeredwithholding

agents of monthly income taxes withheld forMarch 2015 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 depositsubstitutes/trusts/etc.

Submission to the Revenue Regional Director ofbound loose leaf books of accounts, receiptsand invoices together with a certification madeunder oath as to the correctness of the entriesand the number of loose leaves used for thefiscal year ended 31 March 2015 by taxpayerswho were granted permit to use loose-leafrecords.

Submission to PEZA of Audited FinancialStatements filed with the BIR on 16 March 2015

by PEZA-registered companies whose taxableyear ended 30 November 2014.

(Continued)

Issuance of Certificate of Final Income TaxWithheld (BIR Form 2306) from VAT/PercentageTax by government and private withholdingagents to all income recipients with only onepayor for March 2015.

Issuance of Certificate of Tax Withheld atSource (BIR Form 2307) from VAT/PercentageTax by government and private withholdingagents to all income recipients with severalpayors for March 2015.

Remittance of SSS contributions (PaymentReturn Form R-5) and loan payments (Payment

Return Form ML-1) by all regular employers andsubmission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) for March2015, if the 10th digit of the employers SSS no.ends in 1 or 2.

13Monday

E-filing by EFPS-registeredwithholding agents under Groups C, D and E ofthe Monthly Remittance Return of Income TaxesWithheld (BIR Form 1601-C, E and F) for March2015 on (a) compensation income; (b) incomesubject to expanded withholding tax; and(c) income subject to final withholding tax.

Filing of Annual Financial Statements with theSEC by corporations whose calendar year ended

31 December 2014 with license no. ending in1 and 2, and whose securities are not registeredunder the Securities Regulations Code or theRevised Securities Act (first day).

Filing of annual report with the SEC bycorporations whose calendar year ended31 December 2014 with license no. ending in1 and 2, and whose securities are registeredunder the Securities Regulations Code or theRevised Securities Act, including commercialpaper issuers (first day).

Filing of Annual Financial Statements with theSEC by securities brokers whose calendar yearended 31 December 2014 and with license no.ending in 1 and 2 (first day).

14Tuesday

E-filing by EFPS-registeredwithholding agents under Group B of theMonthly Remittance Return of Income TaxesWithheld (BIR Form 1601-C, E and F) for March2015 on (a) compensation income; (b) incomesubject to expanded withholding tax; and

(c) income subject to final withholding tax.Remittance of monthly HDMF contributions forMarch 2015 by employers whose names beginwith letters A to D.

15Wednesday

Filing of Corporation/PartnershipAnnual Income Tax Return (BIR Form 1702),together with SAWT, if applicable for bothtaxable firms and tax-exempt organizations forfiscal year ended 31 December 2014.

Filing of Annual Capital Gains Tax Return foronerous transfer of shares of stock not tradedthrough the local stock exchange (BIR Form1707-A) for the taxable year ended 31 December2014.

Filing of individual annual income tax returns forthe taxable year ended 31 December 2014(compensation income earners - BIR Form 1700;self-employed individuals and professionals -BIR Form 1701), together with SAWT, ifapplicable.

Filing of individual quarterly income tax return(BIR Form 1701Q) for the quarter ended31 March 2015 by self-employed individuals andprofessionals, together with SAWT, if applicable.

Isla Lipana & Co., PwC member rm 2 015 Tax CalendarRemittance/payment of taxes:Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.

TwP@Calaguas. Dubbed as the concealed white beach of

Bicol, backpackers nd its long stretch of powdery white

sand simmers with surprises. Calaguas topped the list of ourPhilippine Gemsproject.

Calaguas Islands, Camarines Norte

04

April 2015


12/35

15Wednesday

Remittance of SSS contributions(Payment Return Form R-5) and loan payments(Payment Return Form ML-1) by all regularemployers and submission of Monthly CollectionList for Contribution (e-R3) and Loans (e-ML2)for March 2015, if the 10th digit of the employersSSS no. ends in 3 or 4.

Remittance to Philhealth of contributions forMarch 2015 using Philhealth Premium PaymentSlip by employers whose PEN ends in 0 to 4.

Remittance of monthly HDMF multi-purposeloan payments for March 2015.

17Friday

Remittance of monthly HDMFcontributions for March 2015 by employerswhose names begin with letters E to L.

Filing of Annual Financial Statements with theSEC by corporations whose calendar year ended31 December 2014 with license no. ending in1 and 2, and whose securities are not registeredunder the Securities Regulations Code or theRevised Securities Act (last day).

Filing of annual report with the SEC bycorporations whose calendar year ended31 December 2014 with license no. ending in

1 and 2, and whose securities are registeredunder the Securities Regulations Code or theRevised Securities Act, including commercialpaper issuers (last day).

Filing of Annual Financial Statements with theSEC by securities brokers whose calendar yearended 31 December 2014 and with license no.ending in 1 and 2 (last day).

E-filing of monthly percentage tax return (BIRForm 2551M) for March 2015 by EFPS-registered taxpayers under Group D except forpercentage taxes on overseas communication,amusement places, winnings, stock transactionand IPO, together with SAWT, if applicable.

23Thursday

E-filing of monthly VAT declaration(BIR Form 2550M) for March 2015 by EFPS-registered taxpayers under Group C with taxablequarters ending 30 April or 31 May 2015,

together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for March 2015 by EFPS-registered taxpayers under Group C, except forpercentage taxes on overseas communication,amusement places, winnings, stock transactionand IPO, together with SAWT, if applicable.

24Friday

E-filing of monthly VAT declaration(BIR Form 2550M) for March 2015 by EFPS-registered taxpayers under Group B with taxablequarters ending 30 April or 31 May 2015,together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for March 2015 by EFPS-

registered taxpayers under Group B, except forpercentage taxes on overseas communication,amusement places, winnings, stock transactionand IPO, together with SAWT, if applicable.

Remittance of monthly HDMF contributions forMarch 2015 by employers whose names beginwith letters M to Q.

(Continued)

20Monday

Filing of monthly VAT declaration (BIRForm 2550M) for March 2015 by taxpayers usingthe manual filing system with taxable quartersending 30 April or 31 May 2015, together withSAWT, if applicable.

Filing of monthly percentage tax return (BIRForm 2551M) for March 2015 by taxpayers usingthe manual payment system, except percentagetaxes on overseas communication, amusementplaces, winnings, stock transaction and IPO,

together with SAWT, if applicable.Filing of quarterly percentage tax return (BIRForm 2551Q) for overseas dispatch orcommunication originating from the Philippinesand for amusement taxes for the quarter ended31 March 2015 by taxpayers with taxable yearsending 31 March, 30 June, 30 September or31 December, together with SAWT, if applicable.

Issuance of Certificate of Creditable TaxWithheld at Source (BIR Form 2307) to incomerecipients subject to expanded withholding taxfor the taxable quarter ended 31 March 2015.


Contribution (e-R3) and Loans (e-ML2) for March2015, if the 10th digit of the employers SSS no.ends in 5 or 6.

Remittance to Philhealth of contributions forMarch 2015 using Philhealth Premium PaymentSlip by employers whose PEN ends in 5 to 9.

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

Filing of Annual Financial Statements with theSEC by corporations whose calendar year ended31 December 2014 with license no. ending in3 and 4, and whose securities are not registeredunder the Securities Regulations Code or theRevised Securities Act (first day).

Filing of annual report with the SEC bycorporations whose calendar year ended31 December 2014 with license no. ending in3 and 4, and whose securities are registeredunder the Securities Regulations Code or theRevised Securities Act, including commercial

paper issuers (first day).Filing of Annual Financial Statements with theSEC by securities brokers whose calendar yearended 31 December 2014 and with license no.ending in 3 and 4 (first day).

21Tuesday

E-filing of monthly VAT declaration(BIR Form 2550M) for March 2015 by EFPS-registered taxpayers under Group E with taxablequarters ending 30 April or 31 May 2015,together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for March 2015 by EFPS taxpayersunder Group E, except for percentage taxes onoverseas communication, amusement places,

winnings and IPO, together with SAWT, ifapplicable.

22Wednesday

E-filing of monthly VAT declaration(BIR Form 2550M) for March 2015 by EFPS-registered taxpayers under Group D with taxablequarters ending 30 April or 31 May 2015,together with SAWT, if applicable.


The Risk Assurance group cleaned up the coastline,

donated and installed trash bins in Calaguas. They made a

unique contribution by encouraging the local community totake care of their coastlines.


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27 28 29 30

April 2015

04


13/35

24Friday

Filing of Annual Financial Statementswith the SEC by corporations whose calendaryear ended 31 December 2014 with license no.ending in 3 and 4, and whose securities are notregistered under the Securities Regulations Codeor the Revised Securities Act (last day).

Filing of annual report with the SEC bycorporations whose calendar year ended31 December 2014 with license no. ending in3 and 4, and whose securities are registered

under the Securities Regulations Code or theRevised Securities Act, including commercialpaper issuers (last day).


27Monday

Filing of quarterly VAT return (BIRForm 2550Q) for the taxable quarter ended31 March 2015 by all taxpayers with taxableyears ending 31 March, 30 June, 30 Septemberor 31 December, together with SAWT, ifapplicable.

E-filing of monthly VAT declaration (BIR Form

2550M) for March 2015 by EFPS-registeredtaxpayers under Group A with taxable quartersending 30 April or 31 May 2015, together withSAWT, if applicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for March 2015 by EFPS-registered taxpayers under Group A, except forpercentage taxes on overseas communication,amusement places, winnings, stock transactionand IPO, together with SAWT, if applicable.

Remittance of VAT and percentage tax forMarch 2015 by EFPS-registered taxpayers.

Submission of Quarterly Summary List of Salesand Purchases for fiscal quarter ended 31 March2015 by manual taxpayers with fiscal yearsending 31 March, 30 June, 30 September or31 December.

Remittance of SSS contributions (PaymentReturn Form R-5) and loan payments (PaymentReturn Form ML-1) by all regular employers andsubmission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) for March2015, if the 10th digit of the employers SSS no.ends in 7 or 8.


Filing of annual report with the SEC bycorporations whose calendar year ended31 December 2014 with license no. ending in5 and 6, and whose securities are registeredunder the Securities Regulations Code or theRevised Securities Act, including commercialpaper issuers (first day).


29Wednesday

Filing of Corporation/PartnershipQuarterly Income Tax Return (BIR Form 1702Q)for the quarter ended 28 February 2015by taxpayers whose taxable years ending31 May, 31 August or 30 November, togetherwith SAWT, if applicable.

30Thursday

Submission of Quarterly SummaryList of Sales and Purchases for fiscal quarter

ended 31 March 2015 by taxpayers under LTSand EFPS with fiscal years ending 31 March,30 June, 30 September or 31 December.

Submission of Annual Inventory Lists bytaxpayers whose taxable year ended 31 March2015.

Submission to RDO/LTDO by taxpayers usingduly approved computerized accounting systemof notarized affidavit attesting to the accuracy ofthe number of receipts used during the year andduly registered soft copy of books of accountsand other accounting records/documents for thetaxable year ended 31 March 2015.


submission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) for March2015, if the 10th digit of the employers SSS no.ends in 9 or 0.

Remittance of monthly HDMF contributions forMarch 2015 by employers whose names beginwith letters R to Z.


Filing of annual report with the SEC bycorporations whose calendar year ended31 December 2014 with license no. ending in5 and 6, and whose securities are registeredunder the Securities Regulations Code or theRevised Securities Act, including commercial

paper issuers (last day).Filing of Annual Financial Statements with theSEC by securities brokers whose calendar yearended 31 December 2014 and with license no.ending in 5 and 6 (last day).

Submission to PEZA of Income Tax Return filedwith the BIR on 15 April 2015 by PEZA-registered companies whose taxable year ended31 December 2014.

Registration of books of accounts and otheraccounting records for the taxable year starting1 May 2015.


TwP@Camiguin. Immerse in serenity in the countrys

second-smallest province. In spite of its simplicity, the island

is loaded with natural assets: three mountains, three hotsprings, two waterfalls and an active volcano.


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27 28 29 30

April 2015

Camiguin

04


14/35


04Monday



Filing of annual report with the SEC by

corporations whose calendar year ended31 December 2014 with license no. ending in7 and 8, and whose securities are registeredunder the Securities Regulations Code or theRevised Securities Act, including commercialpaper issuers (first day).


05Tuesday

Filing of Documentary Stamp TaxReturn (BIR Form 2000) for the month of April2015.

08FridayFiling of Annual Financial Statements

with the SEC by corporations whose calendaryear ended 31 December 2014 with license no.ending in 7 and 8, and whose securities are notregistered under the Securities Regulations Codeor the Revised Securities Act (last day).

Filing of annual report with the SEC bycorporations whose calendar year ended31 December 2014 with license no. ending in

12Tuesday

E-filing by EFPS-registeredwithholding agents under Group D of theMonthly Remittance Return of Income TaxesWithheld (BIR Form 1601-C, E and F) for April2015 on (a) compensation income; (b) incomesubject to expanded withholding tax; and(c) income subject to final withholding tax.

13Wednesday

E-filing by EFPS-registered

withholding agents under Group C of theMonthly Remittance Return of Income TaxesWithheld (BIR Form 1601-C, E and F) for April2015 on (a) compensation income; (b) incomesubject to expanded withholding tax; and(c) income subject to final withholding tax.

14Thursday

E-filing by EFPS-registeredwithholding agents under Group B of theMonthly Remittance Return of Income TaxesWithheld (BIR Form 1601-C, E and F) for April2015 on (a) compensation income; (b) incomesubject to expanded withholding tax; and(c) income subject to final withholding tax.

Remittance of monthly HDMF contributions forApril 2015 by employers whose names beginwith letters A to D.

7 and 8, and whose securities are registeredunder the Securities Regulations Code or theRevised Securities Act, including commercialpaper issuers (last day).


11Monday

Filing by all withholding agents (largeand non-large taxpayers) using the manualpayment system of Monthly Remittance Returnof Income Taxes Withheld (BIR Form 1601-C, E,F and 1602) for April 2015 on (a) compensationincome; (b) income subject to expandedwithholding tax; (c) income subject to finalwithholding tax; and (d) interest paid on depositsand yield on deposit substitutes/trusts/etc.

Filing of Monthly Remittance Return of VAT andOther Percentage Taxes Withheld (BIR Form1600) for April 2015.

E-filing by EFPS-registered withholding agentsunder Group E of the Monthly Remittance Returnof Income Taxes Withheld (BIR Form 1601-C, Eand F) for April 2015 on (a) compensationincome; (b) income subject to expandedwithholding tax; and (c) income subject to final

withholding tax.E-filing by all business establishments of salesreport and other information generated by CashRegister Machines, Point of Sales Machines and/or any sales generating receipt/invoice machineregistered with the BIR for the month of April2015.

Issuance of Certificate of Final Income TaxWithheld (BIR Form 2306) from VAT/PercentageTax by government and private withholdingagents to all income recipients with only onepayor for April 2015.

Issuance of Certificate of Tax Withheld atSource (BIR Form 2307) from VAT/PercentageTax by government and private withholdingagents to all income recipients with severalpayors for April 2015.

Remittance of SSS contributions (PaymentReturn Form R-5) and loan payments (PaymentReturn Form ML-1) by all regular employers andsubmission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) for April2015, if the 10th digit of the employers SSS no.ends in 1 or 2.


Filing of annual report with the SEC bycorporations whose calendar year ended31 December 2014 with license no. ending in9 and 0, and whose securities are registeredunder the Securities Regulations Code or the

Revised Securities Act, including commercialpaper issuers (first day).



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The Assurance A group joined the Department of Educations

Brigada Eskwela clean-up program and donated slippers and

school supplies in Binunsaran Elementary School in Mambajao,

Camiguin. Nothing beats snuggling in closer for the best shots of

time shared with kids who nd comfort in our presence.

05

May 2015


15/35

15Friday

Filing of Corporation/PartnershipAnnual Income Tax Return (BIR Form 1702),together with SAWT, if applicable for bothtaxable firms and tax-exempt organizations forfiscal year ended 31 January 2015.

Filing of Annual Capital Gains Tax Return foronerous transfer of shares of stock not tradedthrough the local stock exchange (BIR Form1707-A) for the taxable year ended 31 January2015.

E-filing by EFPS-registered withholding agentsunder Group A of the Monthly Remittance Returnof Income Taxes Withheld (BIR Form 1601-C, E,F and 1602) for April 2015 on (a) compensationincome; (b) income subject to expandedwithholding tax; (c) income subject to finalwithholding tax; and (d) interest paid on depositsand yield on deposit substitutes/trusts/etc.

Remittance by all EFPS-registered withholdingagents of monthly income taxes withheld forApril 2015 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 depositsubstitutes/trusts/etc.

Submission to the Revenue Regional Director ofbound loose leaf books of accounts, receiptsand invoices together with a certification madeunder oath as to the correctness of the entriesand the number of loose leaves used for thefiscal year ended 30 April 2015 by taxpayers whowere granted permit to use loose-leaf records.

18Monday

Filing of annual report with the SEC bycorporations whose fiscal year ended 31 January2015 and whose securities are registered underthe Securities Regulations Code or the RevisedSecurities Act, including commercial paperissuers.

19Tuesday

Remittance of monthly HDMFcontributions for April 2015 by employers whose

names begin with letters E to L.

20Wednesday

Filing of monthly VAT declaration (BIRForm 2550M) for April 2015 by taxpayers usingthe manual filing system with taxable quartersending 31 May or 30 June 2015, together withSAWT, if applicable.

Filing of monthly percentage tax return (BIRForm 2551M) for April 2015 by taxpayers usingthe manual payment system, except percentagetaxes on overseas communication, amusementplaces, winnings, stock transaction and IPO,together with SAWT, if applicable.

Filing of quarterly percentage tax return (BIRForm 2551Q) for overseas dispatch or

communication originating from the Philippinesand for amusement taxes for the quarter ended30 April 2015 by taxpayers with taxable yearsending 31 January, 30 April, 31 July or31 October, together with SAWT, if applicable.

Submission to PEZA of Audited FinancialStatements filed with the BIR on 15 April 2015 byPEZA-registered companies whose taxable yearended 31 December 2014.


Remittance to Philhealth of contributions forApril 2015 using Philhealth Premium PaymentSlip by employers whose PEN ends in 0 to 4.

Remittance of monthly HDMF multi-purposeloan payments for April 2015.


Filing of annual report with the SEC bycorporations whose calendar year ended31 December 2014 with license no. ending in9 and 0, and whose securities are registeredunder the Securities Regulations Code or theRevised Securities Act, including commercialpaper issuers (last day).


Issuance of Certificate of Creditable TaxWithheld at Source (BIR Form 2307) to incomerecipients subject to expanded withholding taxfor the taxable quarter ended 30 April 2015.


Remittance to Philhealth of contributions forApril 2015 using Philhealth Premium PaymentSlip by employers whose PEN ends in 5 to 9.

21Thursday

E-filing of monthly VAT declaration(BIR Form 2550M) for April 2015 by EFPS-registered taxpayers under Group E with taxablequarters ending 31 May or 30 June 2015,together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for April 2015 by EFPS taxpayersunder Group E, except for percentage taxes onoverseas communication, amusement places,winnings and IPO, together with SAWT, ifapplicable.

Filing of Annual Financial Statements with theSEC by securities brokers whose fiscal yearended 31 January 2015.


TwP@Caramoan. Dubbed as the Survivor island, tourists

go island-hopping, hiking, diving and spelunking. This

unexploited island was featured in several franchises of thehit TV show, Survivor.


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May 2015

Caramoan Islands, Camarines Sur

05


16/35

22Friday

E-filing of monthly VAT declaration(BIR Form 2550M) for April 2015 by EFPS-registered taxpayers under Group D with taxablequarters ending 31 May or 30 June 2015,together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for April 2015 by EFPS taxpayersunder Group D, except for percentage taxes onoverseas communication, amusement places,winnings and IPO, together with SAWT, ifapplicable.

Remittance of monthly HDMF contributions forApril 2015 by employers whose names beginwith letters M to Q.

25Monday

Filing of quarterly VAT return (BIRForm 2550Q) for the taxable quarter ended30 April 2015 by all taxpayers with taxable yearsending 31 January, 30 April, 31 July or31 October, together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form2550M) for April 2015 by EFPS-registeredtaxpayers under Groups A, B and C with taxablequarters ending 31 May or 30 June 2015,together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for April 2015 by EFPS taxpayersunder Groups A, B and C, except for percentagetaxes on overseas communication, amusementplaces, winnings and IPO, together with SAWT, ifapplicable.

Remittance of VAT and percentage tax for April2015 by EFPS-registered taxpayers.

Submission of Quarterly Summary List of Salesand Purchases for fiscal quarter ended 30 April2015 by manual taxpayers with fiscal yearsending 31 January, 30 April, 31 July or31 October.


29Friday

Remittance of monthly HDMFcontributions for April 2015 by employers whosenames begin with letters R to Z.

Registration of books of accounts and otheraccounting records for the taxable year starting1 June 2015.



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May 2015

The Worldtrade Management Services (WMS) group participated

in the Department of Educations Brigada Eskwela clean-up

drive in Caramoan. They helped school children not only prepare

for the school opening, but more so, for their bright future.

05


17/35

01Monday


Filing of Corporation/Partnership Quarterly IncomeTax Return (BIR Form 1702Q) for the quarter ended31 March 2015 by taxpayers whose taxable yearsending 30 June, 30 September or 31 December,together with SAWT, if applicable.

Submission of Quarterly Summary List of Salesand Purchases for fiscal quarter ended 30 April2015 by taxpayers under LTS and EFPS with fiscal

years ending 31 January, 30 April, 31 July or31 October.

Submission of Annual Inventory Lists by taxpayerswhose taxable year ended 30 April 2015.

Submission to RDO/LTDO by taxpayers using dulyapproved computerized accounting system ofnotarized affidavit attesting to the accuracy of thenumber of receipts used during the year and dulyregistered soft copy of books of accounts andother accounting records/documents for thetaxable year ended 30 April 2015.

Remittance of SSS contributions (Payment ReturnForm R-5) and loan payments (Payment ReturnForm ML-1) by all regular employers andsubmission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) for April2015, if the 10th digit of the employers SSS no.

ends in 9 or 0.Filing of Annual Financial Statements with the SECby corporations whose fiscal year ended31 January 2015 and whose securities are notregistered under the Securities Regulations Codeor the Revised Securities Act.

Submission to PEZA of Income Tax Return filedwith the BIR on 15 May 2015 by PEZA-registeredcompanies whose taxable year ended 31 January2015.

11Thursday

E-filing by EFPS-registered withholdingagents under Group E of the Monthly RemittanceReturn of Income Taxes Withheld (BIR Form1601-C, E and F) for May 2015 on(a) compensation income; (b) income subject toexpanded withholding tax; and (c) income subjectto final withholding tax.

Remittance of monthly HDMF contributions forMay 2015 by employers whose names begin withletters A to D.

15MondayFiling of Corporation/Partnership Annual

Income Tax Return (BIR Form 1702), together withSAWT, if applicable for both taxable firms andtax-exempt organizations for fiscal year ended28 February 2015.

Filing of Annual Capital Gains Tax Return foronerous transfer of shares of stock not tradedthrough the local stock exchange (BIR Form1707-A) for the taxable year ended 28 February2015.

E-filing by EFPS-registered withholding agentsunder Groups A, B, C and D of the MonthlyRemittance Return of Income Taxes Withheld (BIRForm 1601-C, E, F and 1602 for Group A) for May2015 on (a) compensation income; (b) incomesubject to expanded withholding tax; and

(c) income subject to final withholding tax and(d) interest paid on deposits and yield on depositsubstitutes/trusts/etc.

Remittance by all EFPS-registered withholdingagents of monthly income taxes withheld for May2015 on (a) compensation income; (b) incomesubject to expanded withholding tax; (c) incomesubject to final withholding tax; and (d) interestpaid on deposits and yield on deposit substitutes/trusts/etc.

05Friday

Filing of Documentary Stamp TaxReturn (BIR Form 2000) for the month of May2015.

10Wednesday

Filing by all withholding agents (largeand non-large taxpayers) using the manualpayment system of Monthly Remittance Return ofIncome Taxes Withheld (BIR Form 1601-C, E, Fand 1602) for May 2015 on (a) compensationincome; (b) income subject to expanded

withholding tax; (c) income subject to finalwithholding tax; and (d) interest paid on depositsand yield on deposit substitutes/trusts/etc.

Filing of Monthly Remittance Return of VAT andOther Percentage Taxes Withheld (BIR Form 1600)for May 2015.

E-filing by all business establishments of salesreport and other information generated by CashRegister Machines, Point of Sales Machines and/or any sales generating receipt/invoice machineregistered with the BIR for the month of May 2015.

Issuance of Certificate of Final Income TaxWithheld (BIR Form 2306) from VAT/PercentageTax by government and private withholding agentsto all income recipients with only one payor forMay 2015.

Issuance of Certificate of Tax Withheld at Source(BIR Form 2307) from VAT/Percentage Tax bygovernment and private withholding agents to allincome recipients with several payors for May2015.

Remittance of SSS contributions (Payment ReturnForm R-5) and loan payments (Payment ReturnForm ML-1) by all regular employers andsubmission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) for May2015, if the 10th digit of the employers SSS no.ends in 1 or 2.

Submission to the Revenue Regional Director ofbound loose leaf books of accounts, receiptsand invoices together with a certification madeunder oath as to the correctness of the entriesand the number of loose leaves used for thefiscal year ended 31 May 2015 by taxpayers whowere granted permit to use loose-leaf records.

Remittance of SSS contributions (PaymentReturn Form R-5) and loan payments (PaymentReturn Form ML-1) by all regular employers andsubmission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) for May2015, if the 10th digit of the employers SSS no.

ends in 3 or 4.Remittance to Philhealth of contributions forMay 2015 using Philhealth Premium PaymentSlip by employers whose PEN ends in 0 to 4.

Remittance of monthly HDMF multi-purposeloan payments for May 2015.

Filing of annual report with the SEC bycorporations whose fiscal year ended28 February 2015 and whose securities areregistered under the Securities Regulations Codeor the Revised Securities Act, includingcommercial paper issuers.

Submission to PEZA of Audited FinancialStatements filed with the BIR on 15 May 2015 byPEZA-registered companies whose taxable yearended 31 January 2015.

18Thursday

Filing of Annual Financial Statementswith the SEC by securities brokers whose fiscalyear ended 28 February 2015.

19Friday

Remittance of monthly HDMFcontributions for May 2015 by employers whosenames begin with letters E to L.


TwP@Danjugan Island. This wild, unspoiled beauty is a

marine reserve and wildlife sanctuary. Called natures perfect

classroom, it hosts different ecosystems: mangroves, sea

grass beds, lagoons, coral reefs, open ocean, limestone forests

and caves.

June 2015


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Danjugan Island, Negros Occidental

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18/35

22Monday

Filing of monthly VAT declaration (BIRForm 2550M) for May 2015 by taxpayers using themanual filing system with taxable quarters ending30 June or 31 July 2015, together with SAWT, ifapplicable.

Filing of monthly percentage tax return (BIR Form2551M) for May 2015 by taxpayers using themanual payment system, except percentage taxeson overseas communication, amusement places,winnings, stock transaction and IPO, together withSAWT, if applicable.

Filing of quarterly percentage tax return (BIR Form2551Q) for overseas dispatch or communicationoriginating from the Philippines and foramusement taxes for the quarter ended 31 May2015 by taxpayers with taxable years ending28 February, 31 May, 31 August or 30 November,together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form2550M) for May 2015 by EFPS-registeredtaxpayers under Groups D and E with taxablequarters ending 30 June or 31 July 2015, togetherwith SAWT, if applicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for May 2015 by EFPS-registeredtaxpayers under Groups D and E, except forpercentage taxes on overseas communication,amusement places, winnings, stock transaction

and IPO, together with SAWT, if applicable.Issuance of Certificate of Creditable Tax Withheldat Source (BIR Form 2307) to income recipientssubject to expanded withholding tax for thetaxable quarter ended 31 May 2015.

Remittance of SSS contributions (PaymentReturn Form R-5) and loan payments (PaymentReturn Form ML-1) by all regular employers andsubmission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) for May

2015, if the 10th digit of the employers SSS no.ends in 5 or 6.

Remittance to Philhealth of contributions for May2015 using Philhealth Premium Payment Slip byemployers whose PEN ends in 5 to 9.

23Tuesday

E-filing of monthly VAT declaration (BIRForm 2550M) for May 2015 by EFPS-registeredtaxpayers under Group C with taxable quartersending 30 June or 31 July 2015, together withSAWT, if applicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for May 2015 by EFPS-registeredtaxpayers under Group C except for percentagetaxes on overseas communication, amusementplaces, winnings, stock transaction and IPO,together with SAWT, if applicable.

24Wednesday

E-filing of monthly VAT declaration (BIRForm 2550M) for May 2015 by EFPS-registeredtaxpayers under Group B with taxable quartersending 30 June or 31 July 2015, together withSAWT, if applicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for May 2015 by EFPS-registeredtaxpayers under Group B, except for percentagetaxes on overseas communication, amusement

places, winnings, stock transaction and IPO,together with SAWT, if applicable.

Remittance of monthly HDMF contributions forMay 2015 by employers whose names begin withletters M to Q.

25Thursday

Filing of quarterly VAT return (BIR Form2550Q) for the taxable quarter ended 31 May 2015by all taxpayers with taxable years ending

28 February, 31 May, 31 August or 30 November,together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form2550M) for May 2015 by EFPS-registeredtaxpayers under Group A with taxable quartersending 30 June or 31 July 2015, together withSAWT, if applicable.

E-filing of monthly percentage tax return (BIRForm 2551M) for May 2015 by EFPS-registeredtaxpayers under Group A, except for percentagetaxes on overseas communication, amusementplaces, winnings, stock transaction and IPO,together with SAWT, if applicable.

Remittance of VAT and percentage tax for May2015 by EFPS-registered taxpayers.

Submission of Quarterly Summary List of Salesand Purchases for fiscal quarter ended 31 May2015 by manual taxpayers with fiscal years ending28 February, 31 May, 31 August or 30 November.

Remittance of SSS contributions (PaymentReturn Form R-5) and loan payments (PaymentReturn Form ML-1) by all regular employers andsubmission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) for May2015, if the 10th digit of the employers SSS no.ends in 7 or 8.

29Monday

Filing of Corporation/Partnership

Quarterly Income Tax Return (BIR Form 1702Q) forthe quarter ended 30 April 2015 by taxpayerswhose taxable years ending 31 July, 31 Octoberor 31 January, together with SAWT, if applicable.

Filing of Annual Financial Statements with theSEC by corporations whose fiscal year ended28 February 2015 and whose securities are notregistered under the Securities Regulations Codeor the Revised Securities Act.

30Tuesday

Submission of Quarterly SummaryList of Sales and Purchases for fiscal quarterended 31 May 2015 by taxpayers under LTS andEFPS with fiscal years ending 28 February,31 May, 31 August or 30 November.

Submission of Annual Inventory Lists bytaxpayers whose taxable year ended 31 May2015.

Submission to RDO/LTDO by taxpayers usingduly approved computerized accounting systemof notarized affidavit attesting to the accuracy of

the number of receipts used during the year andduly registered soft copy of books of accountsand other accounting records/documents for thetaxable year ended 31 May 2015.

Remittance of SSS contributions (PaymentReturn Form R-5) and loan payments (PaymentReturn Form ML-1) by all regular employers andsubmission of Monthly Collection List forContribution (e-R3) and Loans (e-ML2) for May2015, if the 10th digit of the employers SSS no.ends in 9 or 0.

Remittance of monthly HDMF contributions forMay 2015 by employers whose names beginwith letters R to Z.

Payment of second installment of Real PropertyTaxes for 2015 by taxpayers who elected to payin installments.

Submission to PEZA of Income Tax Return filedwith the BIR on 15 June 2015 by PEZA-registered companies whose taxable year ended28 February 2015.

Registration of books of accounts and otheraccounting records for the taxable year starting1 July 2015.


The Markets and Management groups cleaned up the coastline of

Danjugan Island and donated various reading materials to student

marine campers of Danjugan Island Environmental Education Program.

Our Chairman and Senior Partner, Alex Cabrera explains to villagersthe importance of the PH Gemsproject during a townhall meeting.

June 2015


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19/35


01Wednesday


06Monday

Filing of Documentary Stamp Tax Return(BIR Form 2000) for the month of June 2015.

10Friday

Filing by all withholding agents (large and

non-large taxpayers) using the manual paymentsystem of Monthly Remittance Return of IncomeTaxes Withheld (BIR Form 1601-C, E, F and 1602) forJune 2015 on (a) compensation income; (b) incomesubject to expanded withholding tax; (c) incomesubject to final withholding tax; and (d) interest paidon deposits and yield on deposit substitutes/trusts/etc.

Filing of Monthly Remittance Return of VAT and OtherPercentage Taxes Withheld (BIR Form 1600) for June2015.

Filing of Fringe Benefit Tax Return (BIR Form 1603)for the taxable quarter ended 30 June 2015 bytaxpayers using the manual filing system.

E-filing by all business establishments of sales reportand other information generated by Cash RegisterMachines, Point of Sales Machines and/or any sales

generating receipt/invoice machine registered w

Documents

2015 Tax Calendar Isla Lipana Pwc-tax-calendar-2015