TCCCI-MEMORANDUM-OCCS-2022-01-

00 January 2022

TO : ATTY. ALBERTO B. ARCILLA

President & Chief Executive Officer

FROM : ALBERT LLOYD C. CADAVIS

Paralegal
Office of the Corporate Counsel Services

RE : BUREAU OF INTERNAL REVENUE (BIR) and SECURITIES AND EXCHANGE

COMMISSION (SEC) COMPLIANCE REQUIREMENTS FOR CORPORATIONS

Annually, Corporations must file and submit their tax compliance requirements to the
Bureau of Internal Revenue (BIR) to ensure their business is allowed to operate the next year. It
is imperative that Corporations be aware of such compliance requirements through its
authorized representatives or agents.

Following are the BIR Forms that are required to be submitted with the BIR:

i. Books of Accounts
ii. BIR Form No. 1604C or Annual Information Return of Income Taxes Withheld
on Compensation and BIR Form No. 1604F or Annual Information Return of
Income Payments Subjected to Final Withholding Taxes. The forms must be
submitted on or before January 31.
iii. BIR Form No. 1702Q or Quarterly Income Tax Return for Corporations,
Partnerships and Other Non-Individual Taxpayers. The corporate quarterly
income tax return shall be filed with or without payment within (60) days following
the close of each of the first three (3) quarters of the taxable year whether calendar
of fiscal year.
iv. BIR Form No. 1604E or the Annual Information Return of Creditable Income
Taxes Withheld (Expanded) / Income Payments Exempt from Withholding Tax.
This form must be submitted on or before March 1.
v. Annual Income Tax Returns and Audited Financial Statements (AFS). BIR Form
No. 1702-RT and AFS with the BIR and SEC must be submitted on or before April
15.
vi. BIR Form No. 0605 or the Payment Form- Registration Fee. This form must be
submitted upon registration and every year thereafter on or before January 31.

The Covenant Car Company, Inc.

5th floor ALCO Building 391 Sen Gil Puyat Avenue
Makati City Philippines
TCCCI-MEMORANDUM-OCCS-2022-01-
00 January 2022

Likewise, Corporations are required to submit SEC compliance requirements with the
Securities Exchange Commission (SEC).

Following are SEC compliance requirements that are required to be submitted with the
Securities Exchange Commission (SEC):

i. Audited Financial Statements (AFS)

 SEC Filing Deadline for Stock / Non-stock Corporation
Within 120 calendar days after the end of the fiscal year, as
indicated in the Financial Statements

ii. General Information Sheet (GIS)

 Deadline for filing the GIS
Within 30 calendar days from the date of the actual annual
stockholders’ or members meeting

Please be guided accordingly.

Reviewed By:

ROGER C. DE DIOS
Manager
Office of the Corporate Counsel Services

Approved By:

ATTY. RASSEL LEAH A. AG-AGWA

First Assistant Vice President and Director
Office of the Corporate Counsel Services

The Covenant Car Company, Inc.

5th floor ALCO Building 391 Sen Gil Puyat Avenue
Makati City Philippines