ANNEX 1

Monthly Remittance Return of Income Taxes Withheld on Compensation

Description

This return shall be filed in triplicate by every Withholding Agent (WA)/payor required to deduct and withhold taxes on co
employees.

Filing Date

For the months

To
of January to To (Manual)
(EFPS)
November
A) Large and On or before the tenth (10th) In accordance with the
Non-large day of the following month in schedule set forth in RR
Taxpayer which withholding was made No. 26-2002 as follows:

Group A : Fifteen (15)

days following end of the
month

Group B : Fourteen (14)

days following end of the
month

Group C : Thirteen (13)

days following end of the
month

Group D : Twelve (12)

days following end of the
month

Group E : Eleven (11)

days following end of the
month
For the month of To
To (Manual)
December (EFPS)
A) Large and On or before January In accordance with the schedule
Non-large 15 of the following set forth in RR No. 26-2002 as
Taxpayer year follows:

Group A : Fifteen (15) days

following end of the month

Group B : Fourteen (14) days

following end of the month

Group C : Thirteen (13) days

following end of the month

Group D : Twelve (12) days

following end of the month

Group E : Eleven (11) days

following end of the month