MCC TAX ON BOARD Contact Person : Grace L.

Morfe
MORFE, CENETA & Co., CPAs Telephone : +632 703 3560
Unit M, 5th Floor Westgate Tower E-mail: gracemorfe@morfecenetacpas.com
DATE InvestmentDAY
Drive, Madrigal Business Park DESCRIPTION BIR FORM DONE N/A REMARKS
Ayala Alabang, Muntinlupa City, Philippines 1780 Website: www.morfecenetacpas.com
15 – January FridaySUBMISSION Summary List of blank OCTs/TCTs/CCTs issued to all RDs
SUBMISSION Copy of Quarterly Updates of Assessment Roll (list of existing Tax Declaration of Real Properties)from LGUs thru its Local
To the President/Accountant
Treasurer
BIR TAX DEADLINES
Month: January 2010
e-SUBMISSION Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributor/dealer/vendor/supplier
e-FILING/FILING & e-PAYMENT/PAYMENT 1702 & 1702 AIF Audited Financial Statements together w/ the Summary Alphalist of W/holding
DATE DAY Agents of Income Payments Subjected to W/holding Tax (SAWT)DESCRIPTION if applicable –L, SNL & NL Taxpayers BIR FORM DON N/A REMARKS
e-FILING/FILING & e-PAYMENT/PAYMENT 1704 together with the applicable attachments E
4-January Monday e-FILING/FILING
REGISTRATION & e-PAYMENT/PAYMENT
Computerized Books of Accounts 2200M –Excise
& Other Tax Return
Accounting for Mineral
Records in CD-R, Products
DVD –R or other optical media properly labeled with the
e-FILINGrequired
information & e-PAYMENT/REMITTANCE
under existing revenue issuances 1603 EFPS Filers with affidavit attesting to the completeness, accuracy and appropriateness of the
together
computerized accounting
e-FILING 1601C & 1602books/records
EFPS filers under Group A 1601C & 1602
SUBMISSION
e-FILING 1601E Inventory
& 1601F Listtogether
s w/ the Monthly Alphalist of Payees (MAP) EFPS filers under Group A 1601E & 1601F
SUBMISSION Consolidated1601
FILING & REMITTANCE Return
C &of1602
All Transactions
- NL Taxpayers based on the Reconciled Data of Stockbrokers 1601E & 1601F
SUBMISSION Alphalist of BOI/BOI-ARMM-registered
FILING & REMITTANCE 1601E & 1601F together w/enterprisesthe Monthly whose ITH of
Alphalist incentives
Payeesentitlements
(MAP) NLhave expired during the preceding month
Taxpayers 1601C & 1602
SUBMISSION Automobiles 1606
FILING & REMITTANCE Manufacturers’/Assemblers’ or Importers’ Sworn Statement 1606
SUBMISSION Manufacturers’/Producers’
FILING & REMITTANCE 1707A togetherorwith Importers’ Sworn Statement
the applicable attachments of by
each Particular
corporate Brand of Alcohol or Tobacco Products
taxpayers 1707A
SUBMISSION EngagementWithholding
FILING & REMITTANCE Letters and TaxRenewals or Subsequent
Remittance Agreements
Return/s with for Financial
the corresponding TaxAudit by Independent
Remittance Advice/s CPAs
(TRA/s) by National Government
Agencies
e-SUBMISSION Quarterly Summary List of Sales/Purchases by EFPS users
18 – January Monday SUBMISSION Consolidated
e-FILING/FILING Return of all Transactions
& e-PAYMENT/PAYMENT based w/
1702Q together onthetheSummary
Reconciled Data ofofStockbrokers
Alphalist W/holding Agents of Income Payments Subjected to 1702Q
20 – January Wednesday W/holding Tax (SAWT)
e-FILING/FILING -L ,SNL & NL Taxpayers 2551Q – L/SNL/NL Taxpayers (For transactions involving overseas dispatch,message or
&e-PAYMENT/PAYMENT 2551Q
5 – January Tuesday conversation originating
SUBMISSION Summaryfrom ReporttheofPhilippines
CertificationandIssued
Amusement Taxes) of the National Home Mortgage Finance Corporation (RA 7279)
by the President
FILING & PAYMENT
e-FILING/FILING 2550M & 2551M together
& e-PAYMENT/PAYMENT w/ the
2000 Summary Alphalist
- Documentary of W/holding
Stamp Tax Agents of Income Payments Subjected to W/holding Tax
Declaration/Return 2550M & 2551M
8- January Friday (SAWT) if applicable-
SUBMISSION NL Taxpayers
Transcript sheets of the following: 2.08-ORB (A-1), 2.08-ORB, 2.11-ORB, 2.14-ORB, 2.17-ORB, 2.17a-ORB, 2.20-ORB, 2.36-ORB,
e-PAYMENT
2.43-ORB, 1601C,
2.61-ORB, 1601E, 1601F
2.68-ORB, & 1602
2.69-ORB, 2.69A-19-ORB, 2.70-ORB, 1601C, 1601E,
L & SNL Taxpayers
2.83-ORB, 31.01(L7), 31.18-ORB, 31.27-ORB, 31.46-ORB, 31.46-Auxiliary Register Book (L71/2), 38.01-ORB, 398 ORB, 398-1 ORB, 2222-ORB 1601F & 1602
DISTRIBUTION
SUBMISSION 2307 Certificate
Transcript sheets ofofORB Creditable
used byTax Withheld at Source (Income
manufacturers/assemblers, Tax) and dealers of automobiles
importers 2307
21
11 – January Thursday
Monday e-FILING 2550M
SUBMISSION & 2551M
Transcript together
sheets w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if
of 2222-ORB 2550M & 2551M
2222-ORB
applicable - EFPS
SUBMISSION List filers underofGroup
of Buyers SugarETogether with a Copy of Certificate of Advance Payment of VAT Made by Each Buyer appearing in the List by
22 – January Friday a e-FILING 2550M & 2551M together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT) if
Sugar Cooperative 2550M & 2551M
applicable - EFPS
SUBMISSION filers under
Information ReturnGroup
on DReleases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill
25- January Monday SUBMISSIONofQuarterly
SUBMISSION Summary
Monthly Report List of
of DST Sales/ Purchases
Collection by VAT-Registered
and Remitted by the Government Taxpayers
Agency- NL Taxpayers
SUBMISSION Sworn
e-FILING/FILING Statements of the Manufacturer’
& e-PAYMENT/PAYMENT & Importers’
1600 together VolumeAlphalist
w/ the Monthly of Sales ofof Payees
each particular
(MAP) brand of alcohol and tobacco products 1600
e-FILING/FILING
FILING & REMITTANCE & e-PAYMENT/PAYMENT
1603 NL Taxpayers 2550Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to 2550Q
1603
W/holding Tax (SAWT)if
DISTRIBUTION applicableof- L,SNL
2307- Certificate & NLTax
Creditable Taxpayers
Withheld at Source (Percentage Tax) 2307
2550M & 2551M
DISTRIBUTION 2306 – Certificate of Final Tax WithheldAlphalist
e-FILING 2550M & 2551M together w/ the Summary of W/holding
at Source Agents Tax)
(VAT/Percentage of Income Payments Subjected to W/holding Tax (SAWT) if 2306
applicable- EFPS filers under Groups A,B & C
e-FILING 1601C & 1602 EFPS filers under Group E 1601C & 1602
e-PAYMENT 2550M & 2551M - L & SNL Taxpayers 2550M & 2551M
e-FILING 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) EFPS filers under Group E 1601E & 1601F
REFUND Excess Taxes Withheld on Compensation by Employer, whether Private or Government as a result of the Year-end Adjustment
12 – January Tuesday e-FILING 1601C & 1602 EFPS filers under Group D 1601C & 1602
29 – January Friday e-FILING/FILING & e-PAYMENT/PAYMENT 1702Q together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to
e-FILING 1601E & 1601F
W/holding1601E & 1601F
Tax (SAWT) -L together
,SNL & NL w/ Taxpayers
the Monthly Alphalist of Payees (MAP) EFPS filers under Group D
13 – January Wednesday e-FILING 1601C Sworn
& 1602Statement
EFPS filers 1601C & 1602
SUBMISSION byunder
every Group
lessee, concessionaire, owner or operator of mines or quarry, processor of minerals, producers or
e-FILING 1601E
manufacturer & 1601Fproducts
of mineral together w/ the Monthly Alphalist of Payees (MAP) EFPS filers under Group C 1601E & 1601F
14- January Thursday e-FILING 1601C & 1602 EFPS filers under Group B 1601C & 1602
e-FILING 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) EFPS filers under Group B 1601E & 1601F
15 – January Friday REGISTRATION Permanently Bound Computer – Generated/Loose Leaf Books of Accounts & other Accounting Records such as but not limited to
Receipts & Invoices together w/ the affidavit/certificate under oath as to the type of books,no. of pages/leaves used & volume number during the TY
SUBMISSION List of Medical Practitioners
SUBMISSION Quarterly List (w/ monthly breakdown) of Contactors of Gov’t.Contracts entered into by the provinces/cities/municipalities/
SUBMISSION Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDS and LRAs
The information above is subject to change without prior notice. This is not a substitute to consulting and, MCC is not liable to any flaw on this issue. For queries, please contact us.