Developing tomorrow 2016 Tax Calendar - PwC

Isla Lipana & Co.

www.pwc.com/ph

Developing tomorrow2016 Tax Calendar

2016 Holidays

Holiday DateNew Year’s Day (Friday) 1 January

Additional special non-working day (Saturday) 2 January

Chinese New Year (Monday) 8 February

Anniversary of EDSA People Power Revolution (Thursday)

25 February

Maundy Thursday 24 March

Good Friday 25 March

Black Saturday 26 March

Araw ng Kagitingan (Saturday) 9 April

Labor Day (Sunday) 1 May

Independence Day (Sunday) 12 June

Eid’l Fitr (Friday) * 8 July

Martyrdom of Benigno Aquino (Sunday) 21 August

National Heroes Day (Monday) 29 August

Eidul Adha (Tuesday) * 13 September

Additional special non-working day (Monday) 31 October

All Saints’ Day (Tuesday) 1 November

Bonifacio Day (Wednesday) 30 November

Additional special non-working day (Saturday) 24 December

Christmas Day (Sunday) 25 December

Rizal Day (Friday) 30 December

Last day of the year (Saturday) 31 December

* Date varies based on Islamic Calendar

Additional informationE-filers classification

Group A• Banking institutions• Insurance and pension funding• Non-bank financial intermediation• Activities auxilliary to financial

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, purification and distribution

of water• Computer and related activities

• Real estate activities

Group D• Air transport• Electricity, gas, steam and hot water

supply• 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

• Unclassified

Additional informationE-filers classification

Calendar Acronyms, others

AIF Annual Information Form BIR Bureau of Internal Revenue EFPS Electronic Filing and Payment SystemHDMF Home Development Mutual FundIPO Initial Public Offering LTDO Large Taxpayers District Office

LTS Large Taxpayers ServicePEN Philhealth Employer NumberPEZA Philippine Economic Zone AuthorityPHIC Philippine Health Insurance CorporationRDO Revenue District OfficeSAWT Summary Alphalist of Withholding Agents of Income Payments subjected to Withholding Tax

SEC Securities and Exchange CommissionSSS Social Security SystemVAT Value Added TaxBIR Form 1702 BIR Form 1702 EX, BIR Form 1702 MX, and BIR Form 1702 RT

This Tax Calendar has been prepared by the Tax-Client Accounting Services (CAS) group of Isla Lipana & Co., the Philippine member firm of PwC, based on relevant laws, rules and regulations issued as of 31 October 2015 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-CAS group.

Natural fertilizer. A farmer from Lanao del Norte uses natural fertilizer from EcoWEB to grow organic produce as a healthy alternative to consumers.

Ecosystems Work for Essential Benefits, Inc. (EcoWEB) responds to four major interlinking problems: poverty, conflict, environmental degradation and poor governance. They produce natural fertilizers using local bio-waste materials and pest repellent under the trade name “EcOrganic”. The specific business of producing “EcOrganic” provides livelihood to communities in Mapulog, Naawan and former combatants in Kolambugan, Lanao del Norte. EcoWEB promotes the use of agricultural bio-wastes that benefit the environment.

Month: JanuarySocial Enterprise: EcoWEB

EnterpriseAwards

SocialDevelopmental

GRAND WINNER

2015

January 2016Mon Tue Wed Thu Fri Sat/Sun

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18 19 20 21 22 23/24

25 26 27 28 29 30/31

Notes

04 MondayFiling of Payment Form (BIR

Form 0605) for the payment of advance percentage tax by privilege store operators.

Filing of Corporation/Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended 31 October 2015 by taxpayers whose taxable years ending 31 January, 30 April or 31 July 2016, together with SAWT, if applicable.

Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 30 November 2015 by taxpayers under LTS and EFPS with fiscal years ending 30 November 2015, 29 February, 31 May or 31 August 2016.

Submission of Annual Inventory Lists by taxpayers whose taxable year ended 30 November 2015.

Submission to RDO/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 30 November 2015.

Submission to PEZA of Income Tax Return filed with the BIR on 15 December 2015 by PEZA-registered companies whose taxable year ending 31 August 2015.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for November 2015, if the 10th digit of the employer’s SSS no. ends in 9 or 0.

Payment of fourth installment of Real Property Taxes for 2015 by taxpayers who elected to pay in installments.

05 TuesdayFiling of Documentary

Stamp Tax Return (BIR Form 2000) for the month of December 2015.

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 December 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 for December 2015 by employers whose names begin with letters A to D.

Submission to PEZA of Audited Financial Statements filed with the BIR on 15 December 2015 by PEZA-registered companies whose taxable year ended on 31 August 2015.

15 FridayFiling 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 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 deposit substitutes/trusts/etc.

Filing of Corporation/Partnership Annual Income Tax Return (BIR Form 1702), together with SAWT, if applicable for both taxable firms and tax-exempt organizations for fiscal year ended 30 September 2015.

Filing of Annual Capital Gains Tax Return for onerous transfer of shares of stock not traded through the local stock exchange (BIR Form 1707-A) for the taxable year ended 30 September 2015.

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 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 deposit substitutes/trusts/etc.

E-filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable quarter ended 31 December 2015 by taxpayers using EFPS.

Submission to the Revenue Regional Director of bound loose leaf books of accounts, receipts and invoices together with a certification made under oath as to the correctness of the entries and the number of loose leaves used for 2015 by calendar year taxpayers who were granted permit to use loose-leaf records.

11 MondayFiling of Monthly

Remittance Return of VAT and Other Percentage Taxes Withheld (BIR Form 1600) for December 2015.

Filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable quarter ended 31 December 2015 by taxpayers using the manual filing system.

E-filing by 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 2015 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 December 2015.

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 2015.

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 2015.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for December 2015, if the 10th digit of the employer’s SSS no. ends in 1 or 2.

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

13 WednesdayFiling of annual report with

the SEC by corporations whose fiscal year ended 30 September 2015 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.

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 2015 on (a) compensation income; (b) income subject to expanded

Isla Lipana & Co., PwC member firm • 2016 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.


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4 5 6 7 8 9/10

11 12 13 14 15 16/17

18 19 20 21 22 23/24

25 26 27 28 29 30/31


Remittance to Philhealth of contributions for December 2015 using Philhealth Premium Payment Slip by employers whose PEN ends in 0 to 4.

Remittance of monthly HDMF multi-purpose loan payments for December 2015.

18 MondayFiling of Annual Financial

Statements with the SEC by securities brokers whose fiscal year ended on 30 September 2015.

19 TuesdayRemittance of monthly

HDMF contributions for December 2015 by employers whose names begin with letters E to L.

20 WednesdayFiling of monthly VAT

declaration (BIR Form 2550M) for December 2015 by taxpayers using the manual filing system with taxable quarters ending 31 January or 29 February 2016, together with SAWT, if applicable.

Filing of monthly percentage tax return (BIR Form 2551M) for December 2015 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering (IPO), together with SAWT, if applicable.

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 31 December 2015 by taxpayers with taxable years ending 31 December 2015, 31 March, 30 June or 30 September 2016 together with SAWT, if applicable.

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 31 December 2015.

Remittance by all EFPS-registered withholding agents of the monthly income taxes withheld for December 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 deposit substitutes/trusts/etc.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2)

for December 2015, if the 10th digit of the employer’s SSS no. ends in 5 or 6.

Remittance to Philhealth of contributions for December 2015 using Philhealth Premium Payment Slip by employers whose PEN ends in 5 to 9.

Renewal of mayor’s permit and payment of local taxes for the calendar year 2016 or payment of local taxes for the first quarter by taxpayers who elected to pay in installments.

21 ThursdayE-filing of monthly VAT

declaration (BIR Form 2550M) for December 2015 by EFPS-registered taxpayers under Group E with taxable quarters ending 31 January or 29 February 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for December 2015 by EFPS-registered taxpayers under Group E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

22 FridayE-filing of monthly VAT

declaration (BIR Form 2550M) for December 2015 by EFPS-registered taxpayers under Group D with taxable quarters ending on 31 January or 29 February 2016, together with SAWT, if applicable.

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

Remittance of monthly HDMF contributions for December 2015 by employers whose names begin with letters M to Q.

25 MondayFiling of quarterly VAT return

(BIR Form 2550Q) for the taxable quarter ended 31 December 2015 by all taxpayers with taxable years ending 31 December 2015, 31 March, 30 June or 30 September 2016 together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form 2550M) for December 2015 by EFPS-registered taxpayers under Groups A, B and C with taxable quarters ending 31 January or 29 February 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for December 2015 by EFPS-registered taxpayers under Groups A, B and C, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 31 December 2015 by manual taxpayers with fiscal years ending 31 December 2015, 31 March, 30 June or 30 September 2016.

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


28 ThursdayFiling of Annual Financial

Statements with the SEC by corporations whose fiscal year ended on 30 September 2015 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

29 FridayFiling of Corporation/

Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended 30 November 2015 by taxpayers whose taxable years ending 29 February, 31 May or 31 August 2016, together with SAWT, if applicable.

Remittance of monthly HDMF contributions for December 2015 by employers whose names begin with letters R to Z.

Registration of books of accounts and other accounting records for the taxable year starting 1 February 2016.


the returns, except e-filers under Groups A, B, C, D and E whose payment deadlines do not coincide with filing.

Arabica coffee. Coffee helps transform warring camps into peace builders. A villager from Mindanao prepares the most important drink of the day.

Coffee for Peace, Inc. (CFP) empowers communitites through an inclusive business model that enhances community relationships, peace and security. It began when the founders facilitated a conflict mediation between a migrant farmer and a Bangsamoro neighbor who were fighting over a piece of land. They sat down for a peaceful dialogue over cups of coffee. This is how the idea of using coffee as an iconic product for peace started.

Month: FebruarySocial Enterprise: Coffee for Peace, Inc. (CFP)

EnterpriseAwards

SocialDevelopmental

FINALIST

2015

February 2016Mon Tue Wed Thu Fri Sat/Sun

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8 9 10 11 12 13/14

15 16 17 18 19 20/21

22 23 24 25 26 27/28

29

Notes



Filing of Annual Registration Fee Return (BIR Form 0605) by taxpayers subject to VAT, percentage tax (non-VAT), excise tax and withholding agent taxpayers.

Filing of Annual Information Return of Income Tax Withheld on Compensation and Final Withholding Taxes (BIR Form 1604-CF), together with an alphabetical lists of employees/payees from whom the taxes were withheld, alphabetical list of employees other than rank and file who were given fringe benefits, and alphabetical list of employees/payees whose income payments are exempt from withholding during the taxable year 2015.

Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 31 December 2015 by taxpayers under LTS and EFPS with fiscal years ending 31 December 2015, 31 March, 30 June or 30 September 2016.

Submission of Annual Inventory Lists by taxpayers whose taxable year ended 31 December 2015.

Submission to RDO/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 31 December 2015.

Submission of regular list of suppliers of goods and services by designated top 20,000 corporations for the last semester of 2015.

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 to the employee’s eligibility to the preferential tax rate, as required under Revenue Regulation No. 11-2010.

Submission by all owners or sub-lessors of commercial establishments/buildings/

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for January 2016, if the 10th digit of the employer’s SSS no. ends in 1 or 2.


withholding agents under Group E of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for January 2016 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

12 FridayE-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 January 2016 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

Remittance of monthly HDMF contributions for January 2016 by employers whose names begin with letters A to D.

15 MondayFiling of Corporation/

Partnership Annual Income Tax Return (BIR Form 1702), together with SAWT, if applicable for both taxable firms and tax-exempt organizations for fiscal year ended 31 October 2015.

Filing of Annual Capital Gains Tax Return for onerous transfer of shares of stock not traded through the local stock exchange (BIR Form 1707-A) for the taxable year ended 31 October 2015.

Filing of annual report with the SEC by corporations whose fiscal year ended 31 October 2015 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.

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 January 2016 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, receipts 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 31 January 2016 by taxpayers who were granted permit to use loose-leaf records.

spaces who are leasing or renting out such commercial spaces to any person doing business therein of (a) building/space layout of the entire area being leased with proper unit/space address or reference; (b) Certified True Copy of Contract of Lease; and (c) Lessee Information Statement of their tenants as of 31 December 2015.

Submission to PEZA of Income Tax Return filed with the BIR on 15 January 2016 by PEZA-registered companies whose taxable year ended 30 September 2015.

Issuance of Certificate of Income Payments Not Subject to Withholding Tax (BIR Form 2304) for 2015.

Issuance of Certficate of Income Tax Withheld on Compensation (BIR Form 2316) by employers to their employees for the taxable year 2015.


05 FridayFiling of Documentary Stamp

Tax Return (BIR Form 2000) for the month of January 2016.

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 January 2016 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 2016.

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 2016.

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 2016.

Issuance of Certificate of Creditable 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 2016.


the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.


1 2 3 4 5 6/7

8 9 10 11 12 13/14

15 16 17 18 19 20/21

22 23 24 25 26 27/28

29



Submission to PEZA of Audited Financial Statements filed with the BIR on 15 January 2016 by PEZA-registered companies whose taxable year ended 30 September 2015.

Remittance by all EFPS-registered withholding agents of monthly income taxes withheld for January 2016 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 to Philhealth of contributions for January 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 0 to 4.

Remittance of monthly HDMF multi-purpose loan payments for January 2016.


Statements with the SEC by securities brokers whose fiscal year ended on 31 October 2015.

19 FridayRemittance of monthly

HDMF contributions for January 2016 by employers whose names begin with letters E to L.

22 MondayFiling of monthly VAT

declaration (BIR Form 2550M) for January 2016 by taxpayers using the manual filing system with taxable quarters ending on 29 February or 31 March 2016, together with SAWT, if applicable.

Filing of monthly percentage tax return (BIR Form 2551M) for January 2016 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering (IPO), together with SAWT, if applicable.

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 31 January 2016 by taxpayers with taxable years ending 31 January, 30 April, 31 July or 31 October 2016, together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form 2550M) for January 2016 by EFPS-registered taxpayers under Groups D and E with taxable quarters ending

29 February or 31 March 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for January 2016 by EFPS taxpayers under Groups D and E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

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 31 January 2016.


Remittance to Philhealth of contributions for January 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 5 to 9.

23 TuesdayE-filing of monthly VAT

declaration (BIR Form 2550M) for January 2016 by EFPS-registered taxpayers under Group C with taxable quarters ending 29 February or 31 March 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for January 2016 by EFPS taxpayers under Group C except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

24 WednesdayE-filing of monthly VAT

declaration (BIR Form 2550M) for January 2016 by EFPS-registered taxpayers under Group B with taxable quarters ending 29 February or 31 March 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for January 2016 by EFPS-registered taxpayers under Group B except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Remittance of monthly HDMF contributions for January 2016 by employers whose names begin with letters M to Q.

26 FridayFiling of quarterly VAT return

(BIR Form 2550Q) for the taxable quarter ended 31 January 2016 by all taxpayers with taxable years ending 31 January, 30 April, 31 July or

31 October 2016, together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form 2550M) for January 2016 by EFPS-registered taxpayers under Group A with taxable quarters ending 29 February or 31 March 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for January 2016 by EFPS-registered taxpayers under Group A except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 31 January 2016 by manual taxpayers with fiscal years ending 31 January, 30 April, 31 July or 31 October 2016.

Remittance of VAT and percentage tax for January 2016 by EFPS-registered taxpayers.



Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended 31 December 2015 by taxpayers whose taxable years ending 31 March, 30 June or 30 September 2016, together with SAWT, if applicable.

Filing of Annual Financial Statements with the SEC by corporations whose fiscal year ended 31 October 2015 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

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


Remittance of monthly HDMF contributions for January 2016 by employers whose names begin with letters R to Z.

Payment of corporate and individual Community Tax Certificate for 2016.

Registration of books of accounts and other accounting records for the taxable year starting 1 March 2016.

Organic vegetable. Farmers share smiles, and profits, as they gather around the harvested organic produces ready for delivery.

Good Food Community (GFC) creates an alternative distribution system that connects city folk with farmers through a community-shared agriculture model. They build the entrepreneurial skills of farmers through seed-sourcing, joint production planning and access to microcredit. Once bundled and parceled, vegetables are delivered to hubs in Metro Manila. Good Food Community builds a brand of healthy and creative consumption, supporting the demand for healthy, organic food as well as the need for trustworthy sources in the industry. Month: MarchSocial Enterprise: Good Food Community

EnterpriseAwards

SocialDevelopmental

FINALIST

2015

March 2016Mon Tue Wed Thu Fri Sat/Sun

1 2 3 4 5/6

7 8 9 10 11 12/13

14 15 16 17 18 19/20

21 22 23 24 25 26/27

28 29 30 31

Notes

01 TuesdayFiling of Payment Form (BIR


Filing of Annual Information Return of Creditable of Income Taxes Withheld (Expanded)/Income Payments exempt from Withholding Taxes (BIR Form 1604-E) for 2015, together with an alphabetical list of payees.

Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 31 January 2016 by taxpayers under LTS and EFPS with fiscal years ending 31 January, 30 April, 31 July or 31 October 2016.

Submission of Annual Inventory Lists by taxpayers whose taxable year ended 31 January 2016.

Submission to RDO/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 31 January 2016.

Submission to PEZA of Income Tax Return filed with the BIR on 15 February 2016 by PEZA-registered companies whose taxable year ended 31 October 2015.

07 MondayFiling of Documentary Stamp

Tax Return (BIR Form 2000) for the month of February 2016.

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 February 2016 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 2016.

exchange (BIR Form 1707-A) for the taxable year ended 30 November 2015.

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 2016 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, receipts 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 29 February 2016 by taxpayers who were granted permit to use loose-leaf records.

Remittance by all EFPS-registered withholding agents of monthly income taxes withheld for February 2016 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 of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for February 2016, if the 10th digit of the employer’s SSS no. ends in 3 or 4.

Remittance to Philhealth of contributions for February 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 0 to 4.

Remittance of monthly HDMF multi-purpose loan payments for February 2016.

16 WednesdaySubmission to PEZA of

Audited Financial Statements filed with the BIR on 15 February 2016 by PEZA-registered companies whose taxable year ended 31 October 2015.


HDMF contributions for February 2016 by employers whose names begin with letters E to L.


declaration (BIR Form 2550M) for February 2016 by taxpayers using the manual filing system with taxable quarters ending 31 March or 30 April 2016, together with SAWT, if applicable.

Filing of monthly percentage tax return (BIR Form 2551M) for February 2016 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and

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 2016.

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 2016.

Issuance of Certificate of Creditable 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 2016.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for February 2016, if the 10th digit of the employer’s SSS no. ends in 1 and 2.


withholding agents under Group E of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for February 2016 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

14 MondayFiling of annual report with

the SEC by corporations whose fiscal year ended 30 November 2015 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.

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 2016 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

Remittance of monthly HDMF contributions for February 2016 by employers whose names begin with letters A to D.

15 TuesdayFiling of Corporation/

Partnership Annual Income Tax Return (BIR Form 1702), together with SAWT, if applicable for both taxable firms and tax-exempt organizations for fiscal year ended 30 November 2015.

Filing of Annual Capital Gains Tax Return for onerous transfer of shares of stock not traded through the local stock


1 2 3 4 5/6

7 8 9 10 11 12/13

14 15 16 17 18 19/20

21 22 23 24 25 26/27

28 29 30 31



Initial Public Offering (IPO), together with SAWT, if applicable.

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 29 February 2016 by taxpayers with taxable years ending 29 February, 31 May, 31 August or 30 November 2016 together with SAWT, if applicable.

Filing of Annual Financial Statements with the SEC by securities brokers whose fiscal year ended 30 November 2015.

E-filing of monthly VAT declaration (BIR Form 2550M) for February 2016 by EFPS-registered taxpayers under Group E with taxable quarters ending 31 March or 30 April 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for February 2016 by EFPS-registered taxpayers under Group E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

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 29 February 2016.


Remittance to Philhealth of contributions for February 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 5 to 9.


declaration (BIR Form 2550M) for February 2016 by EFPS-registered taxpayers under Group D with taxable quarters ending 31 March or 30 April 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for February 2016 by EFPS-registered taxpayers under Group D, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.


declaration (BIR Form 2550M) for February 2016 by EFPS-registered taxpayers under Group C with taxable quarters ending 31 March or 30 April 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for February 2016 by EFPS-registered taxpayers under Group C, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Remittance of monthly HDMF contributions for February 2016 by employers whose names begin with letters M to Q.


(BIR Form 2550Q) for the taxable quarter ended 29 February 2016 by all taxpayers with taxable years ending 29 February, 31 May, 31 August or 30 November 2016, together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form 2550M) for February 2016 by EFPS-registered taxpayers under Groups A and B with taxable quarters ending 31 March or 30 April 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for February 2016 by EFPS-registered taxpayers under Groups A and B, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 29 February 2016 by manual taxpayers with fiscal years ending 29 February, 31 May, 31 August or 30 November 2016.

Remittance of VAT and percentage tax for February 2016 by EFPS-registered taxpayers.


29 TuesdayFiling of Annual Financial

Statements with the SEC by corporations whose fiscal year ended on 30 November 2015 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

30 WednesdaySubmission of Quarterly

Summary List of Sales and Purchases for fiscal quarter ended 29 February 2016 by taxpayers under LTS and EFPS with fiscal years ending 29 February, 31 May, 31 August or 30 November 2016.

Submission of Annual Inventory Lists by taxpayers whose taxable year ended 29 February 2016.

Submission to RDO/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 29 February 2016.

Submission to PEZA of Income Tax Return filed with the BIR on 15 March 2016 by PEZA-registered companies whose taxable year ended 30 November 2015.

31 ThursdayFiling of Corporation/

Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended 31 January 2016 by taxpayers whose taxable years ending 30 April, 31 July or 31 October 2016, together with SAWT, if applicable.

Submission to PEZA of annual reports by all PEZA–registered enterprises for the year 2015.


Remittance of monthly HDMF contributions for February 2016 by employers whose names begin with letters R to Z.

Payment of Real Property Taxes for 2016 or payment of first installment by taxpayers who elected to pay in installments.

Registration of books of accounts and other accounting records for the taxable year starting 1 April 2016.



Nourishment for the youth. Children are given access to proper nutrition and quality education.

3846 Social Enterprises Inc. (or Bistro 3846) creates sustainable programs that provide healthy, delicious and age-appropriate lunch meals to students of Everest Academy and Australian International School. Net proceeds earned by Bistro 3846 go to a scholarship fund giving poor but deserving children access to international quality education. Bistro 3846 employs and gives culinary training to the mothers of these children to develop their skills in food business.

Month: AprilSocial Enterprise: 3846 Social Enterprises Inc.

EnterpriseAwards

SocialDevelopmental

FINALIST

2015

April 2016Mon Tue Wed Thu Fri Sat/Sun

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11 12 13 14 15 16/17

18 19 20 21 22 23/24

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Notes

01 FridayFiling of Payment Form (BIR


05 TuesdayFiling of Documentary Stamp

Tax Return (BIR Form 2000) for the month of March 2016.

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 March 2016 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 March 2016.Filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable quarter ended 31 March 2016 by taxpayers using the manual filing system.E-filing by EFPS-registered withholding agents under Group E of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for March 2016 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 2016.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 2016.Issuance of Certificate of Creditable 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 2016.Remittance of SSS contributions (Payment Return Form R-5) and loan

payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for March 2016, if the 10th digit of the employer’s SSS no. ends in 1 or 2.Filing of Annual Financial Statements with the SEC by corporations whose calendar year ended 31 December 2015 with license no. ending in 1 and 2, and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act (first day). Filing of annual report with the SEC by corporations whose calendar year ended 31 December 2015 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 (first day). Filing of Annual Financial Statements with the SEC by securities brokers whose calendar year ended 31 December 2015 with license no. ending in 1 and 2 (first day).


withholding agents under Group D of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for March 2016 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 March 2016 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.


withholding agents under Group B of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for March 2016 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 15 March 2016 by PEZA-registered companies whose taxable year ended 30 November 2015.Remittance of monthly HDMF contributions for March 2016 by employers whose names begin with letters A to D.


Partnership Annual Income Tax Return (BIR Form 1702), together with SAWT, if applicable for both taxable firms and tax-exempt organizations for fiscal year ended 31 December 2015.Filing of individual Annual income tax returns for the taxable year ended

31 December 2015 (compensation income earners - BIR Form 1700; self-employed individuals and professionals - BIR Form 1701), together with SAWT, if applicable. Filing of individual quarterly income tax return (BIR Form 1701Q) for the quarter ended 31 March 2016 by self-employed individuals and professionals, estates and trusts, together with SAWT, if applicable.Filing of Annual Capital Gains Tax Return for onerous transfer of shares of stock not traded through the local stock exchange (BIR Form 1707-A) for the taxable year ended 31 December 2015. 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 2016 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 31 March 2016 by taxpayers using EFPS.Submission to the Revenue Regional Director of bound loose leaf books of accounts, receipts 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 31 March 2016 by taxpayers who were granted permit to use loose-leaf records.Remittance by all EFPS-registered withholding agents of monthly income taxes withheld for March 2016 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 of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for March 2016, if the 10th digit of the employer’s SSS no. ends in 3 or 4.Remittance to Philhealth of contributions for March 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 0 to 4.Remittance of Monthly HDMF multi-purpose loan payments for March 2016.Filing of Annual Financial Statements with the SEC by corporations whose calendar year ended 31 December 2015 with license no. ending in 1 and 2, and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act (last day). Filing of annual report with the SEC by corporations whose calendar year ended 31 December 2015 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 (last day). Filing of Annual Financial Statements with the SEC by securities brokers whose calendar year ended 31 December 2015 with license no. ending in 1 and 2 (last day).


1 2/3

4 5 6 7 8 9/10

11 12 13 14 15 16/17

18 19 20 21 22 23/24

25 26 27 28 29 30/1




Statements with the SEC by corporations whose calendar year ended 31 December 2015 with license no. ending in 3 and 4, and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act (first day). Filing of annual report with the SEC by corporations whose calendar year ended 31 December 2015 with license no. ending in 3 and 4, and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers (first day). Filing of Annual Financial Statements with the SEC by securities brokers whose calendar year ended 31 December 2015 with license no. ending in 3 and 4 (first day).

19 TuesdayRemittance of monthly HDMF

contributions for March 2016 by employers whose names begin with letters E to L.


declaration (BIR Form 2550M) for March 2016 by taxpayers using the manual filing system with taxable quarters ending 30 April or 31 May 2016, together with SAWT, if applicable.Filing of monthly percentage tax return (BIR Form 2551M) for March 2016 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering (IPO), together with SAWT, if applicable.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 31 March 2016 by taxpayers with taxable years ending 31 March, 30 June, 30 September or 31 December 2016, together with SAWT, if applicable.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 31 March 2016.Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for March 2016, if the 10th digit of the employer’s SSS no. ends in 5 or 6.Remittance to Philhealth of contributions for March 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 5 to 9.Payment of local taxes for the second quarter by taxpayers who elected to pay in installments.


declaration (BIR Form 2550M) for March 2016 by EFPS-registered taxpayers under Group E with taxable quarters ending on 30 April or 31 May 2016, together with SAWT, if applicable.E-filing of monthly percentage tax return (BIR Form 2551M) for March 2016 by EFPS-registered taxpayers under Group E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.


declaration (BIR Form 2550M) for March 2016 by EFPS-registered taxpayers under Group D with taxable quarters ending on 30 April or 31 May 2016, together with SAWT, if applicable.E-filing of monthly percentage tax return (BIR Form 2551M) for March 2016 by EFPS-registered taxpayers under Group D, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.Remittance of monthly HDMF contributions for March 2016 by employers whose names begin with letters M to Q.Filing of Annual Financial Statements with the SEC by corporations whose calendar year ended 31 December 2015 with license no. ending in 3 and 4, and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act (last day). Filing of annual report with the SEC by corporations whose calendar year ended 31 December 2015 with license no. ending in 3 and 4, and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers (last day). Filing of Annual Financial Statements with the SEC by securities brokers whose calendar year ended 31 December 2015 with license no. ending in 3 and 4 (last day).


(BIR Form 2550Q) for the taxable quarter ended 31 March 2016 by all taxpayers with taxable years ending 31 March, 30 June, 30 September or 31 December 2016, together with SAWT, if applicable.E-filing of monthly VAT declaration (BIR Form 2550M) for March 2016 by EFPS-registered taxpayers under Groups A, B and C with taxable quarters ending 30 April or 31 May 2016, together with SAWT, if applicable.E-filing of monthly percentage tax return (BIR Form 2551M) for March 2016 by EFPS-registered taxpayers under Groups A, B and C, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 31 March 2016 by manual taxpayers with fiscal years ending 31 March, 30 June, 30 September or 31 December 2016.Remittance of VAT and percentage tax for March 2016 by EFPS-registered taxpayers.Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for March 2016, if the 10th digit of the employer’s SSS no. ends in 7 or 8.Filing of Annual Financial Statements with the SEC by corporations whose calendar year ended 31 December 2015 with license no. ending in 5 and 6, and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act (first day). Filing of annual report with the SEC by corporations whose calendar year ended 31 December 2015 with license no. ending in 5 and 6, and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers (first day). Filing of Annual Financial Statements with the SEC by securities brokers whose calendar year ended 31 December 2015 with license no. ending in 5 and 6 (first day).


Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended 29 February 2016 by taxpayers whose taxable years ending 31 May, 31 August or 30 November 2016, together with SAWT, if applicable.Remittance of monthly HDMF contributions for March 2016 by employers whose names begin with letters R to Z.Registration of books of accounts and other accounting records for the taxable year starting 1 May 2016.Filing of Annual Financial Statements with the SEC by corporations whose calendar year ended 31 December 2015 with license no. ending in 5 and 6, and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act (last day). Filing of annual report with the SEC by corporations whose calendar year ended 31 December 2015 with license no. ending in 5 and 6, and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers (last day). Filing of Annual Financial Statements with the SEC by securities brokers whose calendar year ended 31 December 2015 with license no. ending in 5 and 6 (last day).



Muscovado sugar. This farmer tills the land under the scorching sun and cold rains to put food on the table. His daughter learns the value of sacrifice, hard work early on.

Global Organic and Wellness Corporation (GlowCorp) is the first marketing corporation in the Philippines that markets organic products owned by farmers. Its goal is to end a vicious cycle where farmers are always at a disadvantage by creating a common marketing platform where they can control their price and how their products are to be connected to the market. GlowCorp is a wholesaler of organic rice and muscovado sugar from Camarines Sur, Nueva Ecija, North Cotabato and South Cotabato, as well as muscovado sugar from Abra, Batangas, Antique and Sultan Kudarat.

Month: MaySocial Enterprise: Global Organic and Wellness Corporation (GlowCorp)

EnterpriseAwards

SocialDevelopmental

FINALIST

2015

May 2016Mon Tue Wed Thu Fri Sat/Sun

30/1

2 3 4 5 6 7/8

9 10 11 12 13 14/15

16 17 18 19 20 21/22

23 24 25 26 27 28/29

30 31

Notes


Form 0605) for the payment of advance percentage tax by privilege store operators.Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 31 March 2016 by taxpayers under LTS and EFPS with fiscal years ending 31 March, 30 June, 30 September or 31 December 2016.Submission of Annual Inventory Lists by taxpayers whose taxable year ended 31 March 2016.Submission to RDO/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 31 March 2016.Submission to PEZA of Income Tax Return filed with the BIR on 15 April 2016 by PEZA-registered companies whose taxable year ended 31 December 2015.Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for March 2016, if the 10th digit of the employer’s SSS no. ends in 9 or 0.Filing of Annual Financial Statements with the SEC by corporations whose calendar year ended 31 December 2015 with license no. ending in 7 and 8, and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act (first day). Filing of annual report with the SEC by corporations whose calendar year ended 31 December 2015 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 (first day). Filing of Annual Financial Statements with the SEC by securities brokers whose calendar year ended 31 December 2015 with license no. ending in 7 and 8 (first day).

05 ThursdayFiling of Documentary Stamp

Tax Return (BIR Form 2000) for the month of April 2016.

06 FridayFiling of Annual Financial

Statements with the SEC by corporations whose calendar year ended 31 December 2015 with license no. ending in 7 and 8, and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act (last day). Filing of annual report with the SEC by corporations whose calendar year ended 31 December 2015 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 (last day). Filing of Annual Financial Statements with the SEC by securities brokers whose calendar year ended 31 December 2015 with license no. ending in 7 and 8 (last day).


Statements with the SEC by corporations whose calendar year ended 31 December 2015 with license no. ending in 9 and 0, and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act (first day). Filing of annual report with the SEC by corporations whose calendar year ended 31 December 2015 with license no. ending in 9 and 0, and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers (first day). Filing of Annual Financial Statements with the SEC by securities brokers whose calendar year ended 31 December 2015 with license no. ending in 9 and 0 (first day).

10 TuesdayFiling 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 2016 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 2016.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 2016.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 2016.Issuance of Certificate of Creditable 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 2016.Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for April 2016, if the 10th digit of the employer’s SSS no. ends in 1 and 2.


withholding agents under Group E of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F) for April 2016 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.


withholding agents under Group D of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F) for April 2016 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.


withholding agents under Group C of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F) for April 2016 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.Remittance of monthly HDMF contributions for April 2016 by employers whose names begin with letters A to D.Remittance of monthly HDMF multi-purpose loan payments for April 2016.Filing of Annual Financial Statements with the SEC by corporations whose calendar year ended 31 December 2015 with license no. ending in 9 and 0, and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act (last day). Filing of annual report with the SEC by corporations whose calendar year ended 31 December 2015 with license no. ending in 9 and 0, and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers (last day). Filing of Annual Financial Statements with the SEC by securities brokers whose calendar year ended 31 December 2015 with license no. ending in 9 and 0 (last day).


Partnership Annual Income Tax Return (BIR Form 1702), together with SAWT, if applicable for both taxable firms and tax-exempt organizations for fiscal year ended 31 January 2016.




30/1

2 3 4 5 6 7/8

9 10 11 12 13 14/15

16 17 18 19 20 21/22

23 24 25 26 27 28/29

30 31

Filing of Annual Capital Gains Tax Return for onerous transfer of shares of stock not traded through the local stock exchange (BIR Form 1707-A) for the taxable year ended 31 January 2016.Filing of annual report with the SEC by corporations whose fiscal year ended 31 January 2016 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.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 2016 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, receipts 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 30 April 2016 by taxpayers who were granted permit to use loose-leaf records.Submission to PEZA of Audited Financial Statements filed with the BIR on 15 April 2016 by PEZA-registered companies whose taxable year ended 31 December 2015.Remittance by all EFPS-registered withholding agents of monthly income taxes withheld for April 2016 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 of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for April 2016, if the 10th digit of the employer’s SSS no. ends in 3 or 4.Remittance to Philhealth of contributions for April 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 0 to 4.

19 ThursdayRemittance of monthly HDMF

contributions for April 2016 by employers whose names begin with letters E to L.

20 FridayFiling of monthly VAT

declaration (BIR Form 2550M) for April 2016 by taxpayers using the manual filing system with taxable quarters ending 31 May or 30 June 2016, together with SAWT, if applicable.Filing of monthly percentage tax return (BIR Form 2551M) for April 2016 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering (IPO), together with SAWT, if applicable.

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 30 April 2016 by taxpayers with taxable years ending 30 April, 31 July, 31 October 2016 or 31 January 2017, together with SAWT, if applicable.Filing of Annual Financial Statements with the SEC by securities brokers whose fiscal year ended 31 January 2016.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 30 April 2016.Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for April 2016, if the 10th digit of the employer’s SSS no. ends in 5 or 6.Remittance to Philhealth of contributions for April 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 5 to 9.

23 MondayE-filing of monthly VAT

declaration (BIR Form 2550M) for April 2016 by EFPS-registered taxpayers under Groups C, D and E with taxable quarters ending 31 May or 30 June 2016, together with SAWT, if applicable.E-filing of monthly percentage tax return (BIR Form 2551M) for April 2016 by EFPS-registered taxpayers under Groups C, D and E except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.


declaration (BIR Form 2550M) for April 2016 by EFPS-registered taxpayers under Group B with taxable quarters ending 31 May or 30 June 2016, together with SAWT, if applicable.E-filing of monthly percentage tax return (BIR Form 2551M) for April 2016 by EFPS-registered taxpayers under Group B except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.Remittance of monthly HDMF contributions for April 2016 by employers whose names begin with letters M to Q.

25 WednesdayFiling of quarterly VAT return

(BIR Form 2550Q) for the taxable quarter ended 30 April 2016 by all taxpayers with taxable years ending 30 April, 31 July, 31 October 2016 or 31 January 2017, together with SAWT, if applicable. E-filing of monthly VAT declaration (BIR Form 2550M) for April 2016 by EFPS-registered taxpayers under Group A with taxable quarters ending 31 May or 30 June 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for April 2016 by EFPS-registered taxpayers under Group A except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 30 April 2016 by manual taxpayers with fiscal years ending 30 April, 31 July, 31 October 2016 or 31 January 2017.Remittance of VAT and percentage tax for April 2016 by EFPS-registered taxpayers.Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for April 2016, if the 10th digit of the employer’s SSS no. ends in 7 or 8.


Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended 31 March 2016 by taxpayers whose taxable years ending 30 June, 30 September or 31 December 2016, together with SAWT, if applicable.Filing of Annual Financial Statements with the SEC by corporations whose fiscal year ended 31 January 2016 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 30 April 2016 by taxpayers under LTS and EFPS with fiscal years ending 30 April, 31 July, 31 October 2016 or 31 January 2017.Submission of Annual Inventory Lists by taxpayers whose taxable year ended 30 April 2016.Submission to RDO/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 30 April 2016.Submission to PEZA of Income Tax Return filed with the BIR on 16 May 2016 by PEZA-registered companies whose taxable year ended 31 January 2016.

31 TuesdayRemittance of SSS

contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for April 2016, if the 10th digit of the employer’s SSS no. ends in 9 or 0.Remittance of monthly HDMF contributions for April 2016 by employers whose names begin with letters R to Z.Registration of books of accounts and other accounting records for the taxable year starting 1 June 2016.



Microfinancing. SEDPI holds a capacity-building seminar to members of social enterprises and young entrepreneurs.

SEDPI Development Finance, Inc. (SDFI) is the financing arm of the Social Enterprise Development Partnerships, Inc. (SEDPI), a capacity-building institution in microfinance, financial literacy and social entrepreneurship. It addresses the needs of microfinance institutions through capital infusion. SDFI loan products are partnered with its capacity-building programs. Well-established in the industry, it is known for turning around struggling microfinance institutions.

Month: JuneSocial Enterprise: SEDPI Development Finance, Inc. (SDFI)

EnterpriseAwards

SocialDevelopmental

SPECIAL RECOGNITION

2015

June 2016Mon Tue Wed Thu Fri Sat/Sun

1 2 3 4/5

6 7 8 9 10 11/12

13 14 15 16 17 18/19

20 21 22 23 24 25/26

27 28 29 30

Notes

01 WednesdayFiling of Payment Form (BIR


06 MondayFiling of Documentary

Stamp Tax Return (BIR Form 2000) for the month of May 2016.

10 FridayFiling 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 2016 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 2016.

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 2016.

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 2016.

Issuance of Certificate of Creditable 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 May 2016.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for May 2016, if the 10th digit of the employer’s SSS no. ends in 1 and 2.

Remittance by all EFPS-registered withholding agents of monthly income taxes withheld for May 2016 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 of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for May 2016, if the 10th digit of the employer’s SSS no. ends in 3 or 4.

Remittance to Philhealth of contributions for May 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 0 to 4.

Remittance of monthly HDMF multi-purpose loan payments for May 2016.


HDMF contributions for May 2016 by employers whose names begin with letters E to L.


declaration (BIR Form 2550M) for May 2016 by taxpayers using the manual filing system with taxable quarters ending 30 June or 31 July 2016, together with SAWT, if applicable.

Filing of monthly percentage tax return (BIR Form 2551M) for May 2016 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering (IPO), together with SAWT, if applicable.

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 31 May 2016 by taxpayers with taxable years ending 31 March, 31 August, 30 November 2016 or 28 February 2017 together with SAWT, if applicable.

Filing of Annual Financial Statements with the SEC by securities brokers whose fiscal year ended 29 February 2016.

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 31 May 2016.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for May 2016, if the 10th digit

13 MondayE-filing by EFPS-registered

withholding agents under Groups C, D and E of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F) for May 2016 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 29 February 2016 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.


withholding agents under Group B of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F) for May 2016 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 16 May 2016 by PEZA-registered companies whose taxable year ended 31 January 2016.

Remittance of monthly HDMF contributions for May 2016 by employers whose names begin with letters A to D.

15 WednesdayFiling of Corporation/

Partnership Annual Income Tax Return (BIR Form 1702), together with SAWT, if applicable for both taxable firms and tax-exempt organizations for fiscal year ended 29 February 2016.

Filing of Annual Capital Gains Tax Return for onerous transfer of shares of stock not traded through the local stock exchange (BIR Form 1707-A) for the taxable year ended 29 February 2016.

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 2016 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, receipts 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 31 May 2016 by taxpayers who were granted permit to use loose-leaf records.


1 2 3 4/5

6 7 8 9 10 11/12

13 14 15 16 17 18/19

20 21 22 23 24 25/26

27 28 29 30



of the employer’s SSS no. ends in 5 or 6.

Remittance to Philhealth of contributions for May 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 5 to 9.


declaration (BIR Form 2550M) for May 2016 by EFPS-registered taxpayers under Group E with taxable quarters ending 30 June or 31 July 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for May 2016 by EFPS-registered taxpayers under Group E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.


declaration (BIR Form 2550M) for May 2016 by EFPS-registered taxpayers under Group D with taxable quarters ending on 30 June or 31 July 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for May 2016 by EFPS-registered taxpayers under Group D, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.


declaration (BIR Form 2550M) for May 2016 by EFPS-registered taxpayers under Group C with taxable quarters ending 30 June or 31 July 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for May 2016 by EFPS-registered taxpayers under Group C, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.


declaration (BIR Form 2550M) for May 2016 by EFPS-registered taxpayers under Group B with taxable quarters ending 30 June or 31 July 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for May 2016 by EFPS-registered taxpayers under Group B, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Remittance of monthly HDMF contributions for May 2016 by employers whose names begin with letters M to Q.


(BIR Form 2550Q) for the taxable quarter ended 31 May 2016 by all taxpayers with taxable years ending 31 May, 31 August, 30 November 2016 or 28 February 2017, together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form 2550M) for May 2016 by EFPS-registered taxpayers under Group A with taxable quarters ending 30 June or 31 July 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for May 2016 by EFPS-registered taxpayers under Group A except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 31 May 2016 by manual taxpayers with fiscal years ending 31 May, 31 August, 30 November 2016 or 28 February 2017.

Remittance of VAT and percentage tax for May 2016 by EFPS-registered taxpayers.



Statements with the SEC by corporations whose fiscal year ended 29 February 2016 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

29 WednesdayFiling of Corporation/

Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended 30 April 2016 by taxpayers whose taxable years ending 31 July, 31 October 2016 or 31 January 2017, together with SAWT, if applicable.

30 ThursdaySubmission of Quarterly

Summary List of Sales and Purchases for fiscal quarter ended 31 May 2016 by taxpayers under LTS and EFPS with fiscal years ending 31 May, 31 August, 30 November 2016 or 28 February 2017.

Submission of Annual Inventory Lists by taxpayers whose taxable year ended 31 May 2016.

Submission to RDO/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 31 May 2016.

Submission to PEZA of Income Tax Return filed with the BIR on 15 June 2016 by PEZA-registered companies whose taxable year ended 29 February 2016.


Remittance of monthly HDMF contributions for May 2016 by employers whose names begin with letters R to Z.

Payment of second installment of Real Property Taxes for 2016 by taxpayers who elected to pay in installments.

Registration of books of accounts and other accounting records for the taxable year starting 1 July 2016.



Community hospital. The Medical Mission Group Hospital and Health Services Cooperative aims to increase health awareness and provide affordable, accessible and adequate healthcare services.

The Medical Mission Group Hospital and Health Services Cooperative is the first health cooperative in the Philippines that aims to uplift the healthcare system in the country. The cooperative is owned and operated by doctors, nurses, employees and the community it caters to. Medical Mission does not only treat their patients, but invites them to become partners and stakeholders, to invest in health and contribute to nation-building.

Month: JulySocial Enterprise: Medical Mission

EnterpriseAwards

SocialDevelopmental

SPECIAL RECOGNITION

2015

July 2016Mon Tue Wed Thu Fri Sat/Sun

1 2/3

4 5 6 7 8 9/10

11 12 13 14 15 16/17

18 19 20 21 22 23/24

25 26 27 28 29 30/31

Notes

01 FridayFiling of Payment Form (BIR


05 TuesdayFiling of Documentary

Stamp Tax Return (BIR Form 2000) for the month of June 2016.


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 2016 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 June 2016.

Filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable quarter ended 30 June 2016 by taxpayers using the manual filing system.

E-filing by 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 2016 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 2016.

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 2016.

Issuance of Certificate of Creditable 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 2016.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for June 2016, if the 10th digit of the employer’s SSS no. ends in 1 or 2.


withholding agents under Group D of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for June 2016 on (a) compensation income; (b) income subject to expanded withholding tax and (c) income subject to final withholding tax.


withholding agents under Group C of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for June 2016 on (a) compensation income; (b) income subject to expanded withholding tax and (c) income subject to final withholding tax.


withholding agents under Group B of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for June 2016 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 31 March 2016 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.

Remittance of monthly HDMF contributions for June 2016 by employers whose names begin with letters A to D.


Partnership Annual Income Tax Return (BIR Form 1702), together with SAWT, if applicable for both taxable firms and tax-exempt organizations for fiscal year ended 31 March 2016.

Filing of Annual Capital Gains Tax Return for onerous transfer of shares of stock not traded through the local stock exchange (BIR Form 1707-A) for the taxable year ended 31 March 2016.

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 2016 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 30 June 2016 by taxpayers using EFPS.

Submission to the Revenue Regional Director of bound loose leaf books of accounts, receipts 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 30 June 2016 by taxpayers who were granted permit to use loose-leaf records.

Submission to PEZA of Audited Financial Statements filed with the BIR on 15 June 2016 by PEZA-registered companies whose taxable year ended on 29 February 2016.

Remittance by all EFPS-registered withholding agents of monthly income taxes withheld for June 2016 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 to Philhealth of contributions for June 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 0 to 4.

Remittance of monthly HDMF multi-purpose loan payments for June 2016.

Payment of second installment of individual income taxes for the taxable year ended 31 December 2015.

19 TuesdayRemittance of monthly

HDMF contributions for June 2016 by employers whose names begin with letters E to L.

Filing of Annual Financial Statements with the SEC by securities brokers whose fiscal year ended on 31 March 2016.


1 2/3

4 5 6 7 8 9/10

11 12 13 14 15 16/17

18 19 20 21 22 23/24

25 26 27 28 29 30/31




declaration (BIR Form 2550M) for June 2016 by taxpayers using the manual filing system with taxable quarters ending 31 July or 31 August 2016, together with SAWT, if applicable.

Filing of monthly percentage tax return (BIR Form 2551M) for June 2016 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and initial Public Offering (IPO), together with SAWT, if applicable.

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 30 June 2016 by taxpayers with taxable years ending 30 June, 30 September, 31 December 2016 or 31 March 2017, together with SAWT, if applicable.

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 30 June 2016.


Remittance to Philhealth of contributions for June 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 5 to 9.

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


declaration (BIR Form 2550M) for June 2016 by EFPS-registered taxpayers under Group E with taxable quarters ending 31 July or 31 August 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for June 2016 by EFPS-registered taxpayers under Group E except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.


declaration (BIR Form 2550M) for June 2016 by EFPS-registered taxpayers under Group D with taxable quarters ending 31 July or 31 August 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for June 2016 by EFPS-registered taxpayers under Group D, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Remittance of monthly HDMF contributions for June 2016 by employers whose names begin with letters M to Q.


(BIR Form 2550Q) for the taxable quarter ended 30 June 2016 by all taxpayers with taxable years ending 30 June, 30 September, 31 December 2016 or 31 March 2017, together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form 2550M) for June 2016 by EFPS-registered taxpayers under Groups A, B and C with taxable quarters ending on 31 July or 31 August 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for June 2016 by EFPS-registered taxpayers under Groups A, B and C, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 30 June 2016 by manual taxpayers with fiscal years ending 30 June,30 September, 31 December 2016 or 31 March 2017.

Remittance of VAT and percentage tax for June 2016 by EFPS-registered taxpayers.



Statements with the SEC by corporations whose fiscal year ended 31 March 2016 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

Remittance of monthly HDMF contributions for June 2016 by employers whose names begin with letters R to Z.

Registration of books of accounts and other accounting records for the taxable year starting 1 August 2016.



Dry pumps. AIDFI develops technology that provides water to upland communities.

Alternative Indigenous Development Foundation, Inc. (AIDFI) is a non-profit organization that helps provide upland irrigation for farmers. AIDFI has developed and manufactured technologies for water pumps, latrines, Pico hydro, bio-gas, solar heater, windmill for electricity generation and equipment for agricultural production and processing. The local model of its hydraulic ram pump has become its flagship technology for pumping water freely to upland communities. AIDFI is now a financially stable organization (social enterprise) with 50 full time staff.

Month: AugustSocial Enterprise: Alternative Indigenous Development Foundation, Inc. (AIDFI)

EnterpriseAwards

SocialDevelopmental

SPECIAL RECOGNITION

2015

August 2016Mon Tue Wed Thu Fri Sat/Sun

1 2 3 4 5 6/7

8 9 10 11 12 13/14

15 16 17 18 19 20/21

22 23 24 25 26 27/28

29 30 31

Notes



Filing of Corporation/Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended 31 May 2016 by taxpayers whose taxable years ending 31 August, 30 November 2016 or 28 February 2017, together with SAWT, if applicable.

Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 30 June 2016 by taxpayers under LTS and EFPS with fiscal years ending 30 June, 30 September, 31 December 2016 or 31 March 2017.

Submission of Annual Inventory Lists by taxpayers whose taxable year ended 30 June 2016.

Submission to RDO/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 30 June 2016.

Submission of regular list of suppliers of goods and services by designated top 20,000 corporations for the first semester of 2016.

Submission by all owners or sub-lessors of commercial establishments/buildings/spaces who are leasing or renting out such commercial spaces to any person doing business therein of (a) building/space layout of the entire area being leased with proper unit/space address or reference; (b) Certified True Copy of Contract of Lease; and (c) Lessee Information Statement of their tenants as of 30 June 2016.

Submission to PEZA of Income Tax Return filed with the BIR on 15 July 2016 by PEZA-registered companies whose taxable year ended 31 March 2016.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List

for Contribution (e-R3) and Loans (e-ML2) for June 2016, if the 10th digit of the employer’s SSS no. ends in 9 or 0.

05 FridayFiling of Documentary

Stamp Tax Return (BIR Form 2000) for the month of July 2016.

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 2016 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 2016.

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 2016.

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 2016.

Issuance of Certificate of Creditable 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 2016.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for July 2016, if the 10th digit of the employer’s SSS no. ends in 1 or 2.


withholding agents under Group E of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for July 2016 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.


withholding agents under Group D of the Monthly Remittance Return of

Income Taxes Withheld (BIR Form 1601-C, E and F) for July 2016 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

Remittance of monthly HDMF contributions for July 2016 by employers whose names begin with letters A to D.


Partnership Annual Income Tax Return (BIR Form 1702), together with SAWT, if applicable for both taxable firms and tax-exempt organizations for fiscal year ended 30 April 2016.

Filing of Annual Capital Gains Tax Return for onerous transfer of shares of stock not traded through the local stock exchange (BIR Form 1707-A) for the taxable year ended 30 April 2016.

Filing of individual quarterly income tax return (BIR Form 1701Q) for the quarter ended 30 June 2016 by self-employed individuals and professionals, estates and trust, together with SAWT, if applicable.

Filing of annual report with the SEC by corporations whose fiscal year ended 30 April 2016 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.

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 2016 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, receipts 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 31 July 2016 by taxpayers who were granted permit to use loose-leaf records.

Submission to PEZA of Audited Financial Statements filed with the BIR on 15 July 2016 by PEZA-registered companies whose taxable year ended on 31 March 2016.

Remittance by all EFPS-registered withholding agents of monthly income taxes withheld for July 2016 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 of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for July 2016, if


1 2 3 4 5 6/7

8 9 10 11 12 13/14

15 16 17 18 19 20/21

22 23 24 25 26 27/28

29 30 31



the 10th digit of the employer’s SSS no. ends in 3 or 4.

Remittance to Philhealth of contributions for July 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 0 to 4.

Remittance of monthly HDMF multi-purpose loan payments for July 2016.


Statements with the SEC by securities brokers whose fiscal year ended 30 April 2016.


HDMF contributions for July 2016 by employers whose names begin with letters E to L.


declaration (BIR Form 2550M) for July 2016 by taxpayers using the manual filing system with taxable quarters ending 31 August or 30 September 2016, together with SAWT, if applicable.

Filing of monthly percentage tax return (BIR Form 2551M) for July 2016 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public offering (IPO), together with SAWT, if applicable.

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 31 July 2016 by taxpayers with taxable years ending 31 July, 31 October 2016, 31 January or 30 April 2017, together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form 2550M) for July 2016 by EFPS-registered taxpayers under Groups D and E with taxable quarters ending 31 August or 30 September 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for July 2016 by EFPS-registered taxpayers under Groups D and E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

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 31 July 2016.

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

submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for July 2016, if the 10th digit of the employer’s SSS no. ends in 5 or 6.

Remittance to Philhealth of contributions for July 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 5 to 9.


declaration (BIR Form 2550M) for July 2016 by EFPS-registered taxpayers under Group C with taxable quarters ending 31 August or 30 September 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for July 2016 by EFPS-registered taxpayers under Group C, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.


declaration (BIR Form 2550M) for July 2016 by EFPS-registered taxpayers under Group B with taxable quarters ending 31 August, or 30 September 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for July 2016 by EFPS-registered taxpayers under Group B, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Remittance of monthly HDMF contributions for July 2016 by employers whose names begin with letters M to Q.

25 ThursdayFiling of quarterly VAT

return (BIR Form 2550Q) for the taxable quarter ended 31 July 2016 by all taxpayers with taxable years ending 31 July, 31 October 2016, 31 January or 30 April 2017, together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form 2550M) for July 2016 by EFPS-registered taxpayers under Group A with taxable quarters ending 31 August or 30 September 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for July 2016 by EFPS-registered taxpayers under Group A, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 31 July 2016 by manual taxpayers with fiscal years ending 31 July, 31 October 2016, 31 January or 30 April 2017.

Remittance of VAT and percentage tax for July 2016 by EFPS-registered taxpayers.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for July 2016, if the 10th digit of the employer’s SSS no. ends in 7 or 8.


Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended 30 June 2016 by taxpayers whose taxable years ending 30 September, 31 December 2016 or 31 March 2017, together with SAWT, if applicable.

Filing of Annual Financial Statements with the SEC by corporations whose fiscal year ended 30 April 2016 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 31 July 2016 by taxpayers under LTS and EFPS with fiscal years ending 31 July, 31 October 2016, 31 January or 30 April 2017.

Submission of Annual Inventory Lists by taxpayers whose taxable year ended 31 July 2016.

Submission to RDO/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 31 July 2016.

Submission to PEZA of Income Tax Return filed with the BIR on 15 August 2016 by PEZA-registered companies whose taxable year ended 30 April 2016.

31 WednesdayRemittance of SSS

contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for July 2016, if the 10th digit of the employer’s SSS no. ends in 9 or 0.

Remittance of monthly HDMF contributions for July 2016 by employers whose names begin with letters R to Z.

Registration of books of accounts and other accounting records for the taxable year starting 1 September 2016.



Manpower. The hardworking SSA staff members proudly wear their uniform for their duty.

Staff Search Asia Service Cooperative (SSA) is a provider of job contracting, manpower and outsourcing services. Its main objective is to provide its members, who have mostly been unemployed and displaced individuals, with jobs and with assured security of tenure. SSA members become co-owners of the cooperative and are entitled to the economic benefits of the business through patronage refund and dividends on their capital share. At the same time, they enjoy their regular salaries as working service providers.

Month: SeptemberSocial Enterprise: Staff Search Asia Service Cooperative (SSA)

EnterpriseAwards

SocialDevelopmental

SPECIAL RECOGNITION

2015

September 2016Mon Tue Wed Thu Fri Sat/Sun

1 2 3/4

5 6 7 8 9 10/11

12 13 14 15 16 17/18

19 20 21 22 23 24/25

26 27 28 29 30

Notes

01 ThursdayFiling of Payment Form (BIR


05 MondayFiling of Documentary Stamp

Tax Return (BIR Form 2000) for the month of August 2016.


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 2016 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 August 2016.

E-filing by 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 2016 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 August 2016.

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 2016.

Issuance of Certificate of Creditable 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 2016.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for August 2016, if the 10th digit of the employer’s SSS no. ends in 1 or 2.

14 WednesdayFiling of annual report with

the SEC by corporations whose fiscal year ended 31 May 2016 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.

E-filing by EFPS-registered withholding agents under Groups B and C of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for August 2016 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 15 August 2016 by PEZA-registered companies whose taxable year ended 30 April 2016.

Remittance of monthly HDMF contributions for August 2016 by employers whose names begin with letters A to D.


Partnership Annual Income Tax Return (BIR Form 1702), together with SAWT, if applicable for both taxable firms and tax-exempt organizations for fiscal year ended 31 May 2016.

Filing of Annual Capital Gains Tax Return for onerous transfer of shares of stock not traded through the local stock exchange (BIR Form 1707-A) for the taxable year ended 31 May 2016.

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 2016 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, receipts 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 31 August 2016 by taxpayers who were granted permit to use loose-leaf records.

Remittance by all EFPS-registered withholding agents of monthly income taxes withheld for August 2016 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 to Philhealth of contributions for August 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 0 to 4.

Remittance of monthly HDMF multi-purpose loan payments for August 2016.

19 MondayRemittance of monthly

HDMF contributions for August 2016 by employers whose names begin with letters E to L.

Filing of Annual Financial Statements with the SEC by securities brokers whose fiscal year ended 31 May 2016.

20 TuesdayFiling of monthly VAT

declaration (BIR Form 2550M) for August 2016 by taxpayers using the manual filing system with taxable quarters ending 30 September or 31 October 2016, together with SAWT, if applicable.

Filing of monthly percentage tax return (BIR Form 2551M) for August 2016 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering (IPO), together with SAWT, if applicable.

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 31 August 2016 by taxpayers with taxable years ending 31 August, 30 November 2016, 28 February or 31 May 2017, together with SAWT, if applicable.

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 31 August 2016.


Remittance to Philhealth of contributions for August 2016 using


1 2 3/4

5 6 7 8 9 10/11

12 13 14 15 16 17/18

19 20 21 22 23 24/25

26 27 28 29 30



Philhealth Premium Payment Slip by employers whose PEN ends in 5 to 9.


declaration (BIR Form 2550M) for August 2016 by EFPS-registered taxpayers under Group E with taxable quarters ending 30 September or 31 October 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for August 2016 by EFPS-registered taxpayers under Group E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.


declaration (BIR Form 2550M) for August 2016 by EFPS-registered taxpayers under Group D with taxable quarters ending 30 September or 31 October 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for August 2016 by EFPS-registered taxpayers under Group D, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.


declaration (BIR Form 2550M) for August 2016 by EFPS-registered taxpayers under Group C with taxable quarters ending 30 September or 31 October 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for August 2016 by EFPS-registered taxpayers under Group C, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Remittance of monthly HDMF contributions for August 2016 by employers whose names begin with letters M to Q.


(BIR Form 2550Q) for the taxable quarter ended 31 August 2016 by all taxpayers with taxable years ending 31 August, 30 November 2016, 28 February or 31 May 2017, together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form 2550M) for August 2016 by EFPS-registered taxpayers under Groups A and B with taxable quarters ending 30 September or 31 October

2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for August 2016 by EFPS taxpayers under Groups A and B, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 31 August 2016 by manual taxpayers with fiscal years ending 31 August, 30 November 2016, 28 February or 31 May 2017.

Remittance of VAT and percentage tax for August 2016 by EFPS-registered taxpayers.


28 WednesdayFiling of Annual Financial

Statements with the SEC by corporations whose fiscal year ended 31 May 2016 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.


Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended 31 July 2016 by taxpayers whose taxable years ending 31 October 2016, 31 January or 30 April 2017, together with SAWT, if applicable.

30 FridaySubmission of Quarterly

Summary List of Sales and Purchases for fiscal quarter ended 31 August 2016 by taxpayers under LTS and EFPS with fiscal years ending 31 August, 30 November 2016, 28 February or 31 May 2017.

Submission of Annual Inventory Lists by taxpayers whose taxable year ended 31 August 2016.

Submission to RDO/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 31 August 2016.

Submission to PEZA of Income Tax Return filed with the BIR on 15 September 2016 by PEZA-

registered companies whose taxable year ended 31 May 2016.


Remittance of monthly HDMF contributions for August 2016 by employers whose names begin with letters R to Z

Payment of third installment of Real Property Taxes for 2016 by taxpayers who elected to pay in installments.

Registration of books of accounts and other accounting records for the taxable year starting 1 October 2016.



Seaweeds. Seaweed farming is one of the livelihood projects organized and funded by SPPI.

Sentro ha Pagpauswag ha Panginabuhi/Center for Local Economy Development (SPPI or CLED) empowers communities in Samar Island in Eastern Visayas to improve their livelihood. They work towards community-based livelihood programs and enterprise development. SPPI provides funds for livelihood improvement and diversification and community-based social enterprises. It supports sustainable agriculture practices, coastal resource management and gives income management advice.

Month: OctoberSocial Enterprise: Sentro ha Pagpauswag ha Panginabuhi (SPPI or Center for Local Economy Development)

EnterpriseAwards

SocialDevelopmental

October 2016Mon Tue Wed Thu Fri Sat/Sun

1/2

3 4 5 6 7 8/9

10 11 12 13 14 15/16

17 18 19 20 21 22/23

24 25 26 27 28 29/30

31

Notes



05 WednesdayFiling of Documentary

Stamp Tax Return (BIR Form 2000) for the month of September 2016.


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 2016 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 2016.

Filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable quarter ended 30 September 2016 by taxpayers using the manual filing system.

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 2016.

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 2016.

Issuance of Certificate of Creditable 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 2016.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List

for Contribution (e-R3) and Loans (e-ML2) for September 2016, if the 10th digit of the employer’s SSS no. ends in 1 or 2.

11 Tuesday E-filing by 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 2016 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.


withholding agents under Group D of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for September 2016 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.


withholding agents under Group C of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for September 2016 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 30 June 2016 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.


withholding agents under Group B of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for September 2016 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

Remittance of monthly HDMF contributions for September 2016 by employers whose names begin with letters A to D.

Remittance of monthly HDMF multi-purpose loan payments for September 2016.

17 Monday Filing of Corporation/

Partnership Annual Income Tax Return (BIR Form 1702), together with SAWT, if applicable for both taxable firms and tax-exempt organizations for fiscal year ended 30 June 2016.

Filing of Annual Capital Gains Tax Return for onerous transfer of shares of stock not traded through the local stock exchange (BIR Form 1707-A) for the taxable year ended 30 June 2016.

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 September 2016 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 30 September 2016 by taxpayer using EFPS.

Submission to the Regional Revenue Director of bound loose leaf books of accounts, receipts 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 30 September 2016 by taxpayers who were granted permit to use loose-leaf records.

Submission to PEZA of Audited Financial Statements filed with the BIR on 15 September 2016 by PEZA-registered companies whose taxable year ended 31 May 2016.

Remittance by all EFPS-registered withholding agents of monthly income taxes withheld for September 2016 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 of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for September 2016, if the 10th digit of the employer’s SSS no. ends in 3 or 4.

Remittance to Philhealth of contributions for September 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 0 to 4.


Statements with the SEC by securities brokers whose fiscal year ended 30 June 2016.

19 WednesdayRemittance of monthly

HDMF contributions for September 2016 by employers whose names begin with letters E to L.


1/2

3 4 5 6 7 8/9

10 11 12 13 14 15/16

17 18 19 20 21 22/23

24 25 26 27 28 29/30

31



20 ThursdayFiling of monthly VAT

declaration (BIR Form 2550M) for September 2016 by taxpayers using the manual filing system with taxable quarters ending 31 October or 30 November 2016, together with SAWT, if applicable.

Filing of monthly percentage tax return (BIR Form 2551M) for September 2016 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering (IPO), together with SAWT, if applicable.

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 30 September 2016 by taxpayers with taxable years ending 30 September, 31 December 2016, 31 March or 30 June 2017, together with SAWT, if applicable.

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 30 September 2016.


Remittance to Philhealth of contributions for September 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 5 to 9.

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


declaration (BIR Form 2550M) for September 2016 by EFPS-registered taxpayers under Group E with taxable quarters ending 31 October or 30 November 2016, together with SAWT, if applicable.

E-filing for monthly percentage tax return (BIR Form 2551M) for September 2016 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 2016 by EFPS-registered taxpayers under Groups B, C and D

with taxable quarters ending 31 October or 30 November 2016, together with SAWT, if applicable.

E-filing for monthly percentage tax return (BIR Form 2551M) for September 2016 by EFPS-registered taxpayers under Groups B, C and D, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Remittance of monthly HDMF contributions for September 2016 by employers whose names begin with letters M to Q.

25 TuesdayFiling of quarterly VAT return

(BIR Form 2550Q) for the taxable quarter ended 30 September 2016 by all taxpayers with taxable years ending 30 September, 31 December 2016, 31 March or 30 June 2017, together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form 2550M) for September 2016 by EFPS-registered taxpayers under Group A with taxable quarters ending 31 October or 30 November 2016, together with SAWT, if applicable.

E-filing for monthly percentage tax return (BIR Form 2551M) for September 2016 by EFPS-registered taxpayers under Group A, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 30 September 2016 by manual taxpayers with fiscal years ending 30 September, 31 December 2016, 31 March or 30 June 2017.

Remittance of VAT and percentage tax for September 2016 by EFPS-registered taxpayers.



Statements with the SEC by corporations whose fiscal year ended 30 June 2016 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

Remittance of monthly HDMF contributions for September 2016 by employers whose names begin with letters R to Z.

Registration of books of accounts and other accounting records for the taxable year starting 1 November 2016.



Recycled tires. Even an old tire can be redesigned into something new and fashionable, like this bag.

ENTIRE is a local brand of unique statement bags promoting ‘sustainability in design’. Its first design gives new life to worn out bicycle tires by incorporating these in bag designs. Their target buyers are students and employees who regularly commute. The products are marketed for its durability because they stitch the rubber tires to the weak points of the bag. ENTIRE mainly uses online social media to promote their products.

Month: NovemberSocial Enterprise: ENTIRE

EnterpriseAwards

SocialDevelopmental

November 2016Mon Tue Wed Thu Fri Sat/Sun

1 2 3 4 5/6

7 8 9 10 11 12/13

14 15 16 17 18 19/20

21 22 23 24 25 26/27

28 29 30

Notes

02 WednesdayFiling of Payment Form (BIR


Filing of Corporation/Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended 31 August 2016 by taxpayers whose taxable years ending 30 November 2016, 28 February or 31 May 2017, together with SAWT, if applicable.

Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 30 September 2016 by taxpayers under LTS and EFPS with fiscal years ending 30 September, 31 December 2016, 31 March or 30 June 2017.

Submission of Annual Inventory Lists by taxpayers whose taxable year ended 30 September 2016.

Submission to RDO/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 30 September 2016.

Submission to PEZA of Income Tax Return filed with the BIR on 15 October 2016 by PEZA-registered companies whose taxable year ended 30 June 2016.



Stamp Tax Return (BIR Form 2000) for the month of October 2016.

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 2016 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 2016.

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 2016.

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 2016.

Issuance of Certificate of Creditable 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 2016.

Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (e-R3) and Loans (e-ML2) for October 2016, if the 10th digit of the employer’s SSS no. ends in 1 or 2.


withholding agents under Group E of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for October 2016 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.

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 2016 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 31 July 2016 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.

Remittance of monthly HDMF contributions for October 2016 by employers whose names begin with letters A to D.


Partnership Annual Income Tax Return (BIR Form 1702), together with SAWT, if applicable for both taxable firms and tax-exempt organizations for fiscal year ended 31 July 2016.

Filing of Annual Capital Gains Tax Return for onerous transfer of shares of stock not traded through the local stock exchange (BIR Form 1707-A) for the taxable year ended 31 July 2016.

Filing of individual quarterly income tax return (BIR Form 1701Q) for the quarter ended 30 September 2016 by self-employed individuals and professionals, estates and trusts, together with SAWT, if applicable.

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 2016 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, receipts 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 31 October 2016 by taxpayers who were granted permit to use loose-leaf records.

Submission to PEZA of Audited Financial Statements filed with the BIR on 17 October 2016 by PEZA-registered companies whose taxable year ended 30 June 2016.

Remittance by all EFPS-registered withholding agents of monthly income taxes withheld for October 2016 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 to Philhealth of contributions for October 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 0 to 4.

Remittance of monthly HDMF multi-purpose loan payments for October 2016.


1 2 3 4 5/6

7 8 9 10 11 12/13

14 15 16 17 18 19/20

21 22 23 24 25 26/27

28 29 30




Statements with the SEC by securities brokers whose fiscal year ended 31 July 2016.

Remittance of monthly HDMF contributions for October 2016 by employers whose names begin with letters E to L.


declaration (BIR Form 2550M) for October 2016 by taxpayers using the manual filing system with taxable quarters ending 30 November or 31 December 2016, together with SAWT, if applicable.

Filing of monthly percentage tax return (BIR Form 2551M) for October 2016 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering (IPO), together with SAWT, if applicable.

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 31 October 2016 by taxpayers with taxable years ending 31 October 2016, 31 January, 30 April or 31 July 2017, together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form 2550M) for October 2016 by EFPS-registered taxpayers under Group E with taxable quarters ending 30 November or 31 December 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for October 2016 by EFPS-registered taxpayers under Group E except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

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 31 October 2016.


Remittance to Philhealth of contributions for October 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 5 to 9.


declaration (BIR Form 2550M) for October 2016 by EFPS-registered taxpayers under Group D with taxable quarters ending 30 November or 31 December 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for October 2016 by EFPS-registered taxpayers under Group D except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.


declaration (BIR Form 2550M) for October 2016 by EFPS-registered taxpayers under Group C with taxable quarters ending 30 November or 31 December 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for October 2016 by EFPS-registered taxpayers under Group C except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.


declaration (BIR Form 2550M) for October 2016 by EFPS-registered taxpayers under Group B with taxable quarters ending 30 November or 31 December 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for October 2016 by EFPS-registered taxpayers under Group B, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Remittance of monthly HDMF contributions for October 2016 by employers whose names begin with letters M to Q.

25 FridayFiling of quarterly VAT return

(BIR Form 2550Q) for the taxable quarter ended 31 October 2016 by all taxpayers with taxable years ending 31 October 2016, 31 January, 30 April or 31 July 2017, together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form 2550M) for October 2016 by EFPS-registered taxpayers under Group A with taxable quarters ending 30 November or 31 December 2016, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for October

2016 by EFPS-registered taxpayers under Group A except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Submission of Quarterly Summary List of Sales and Purchases or fiscal quarter ended 31 October 2016 by manual taxpayers with fiscal years ending 31 October 2016, 31 January, 30 April or 31 July 2017.

Remittance of VAT and percentage tax for October 2016 by EFPS-registered taxpayers.



Statements with the SEC by corporations whose fiscal year ended 31 July 2016 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.


Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended 30 September 2016 by taxpayers whose taxable years ending 31 December 2016, 31 March or 30 June 2017, together with SAWT, if applicable.

Remittance of monthly HDMF contributions for October 2016 by employers whose names begin with letters R to Z.

Registration of books of accounts and other accounting records for the taxable year starting 1 December 2016.



Solar panels. Solar-powered light and mobile charging stations power communities devastated by Typhoon Yolanda.

SolarSolutions produces solar-powered lamps, community water stations and lighting & mobile charging energy stations for its customers and beneficiaries, especially those situated in remote and disaster-hit areas. This social enterprise helps create positive social impact on communities and individuals through projects that provide commercial installation, community-building, disaster recovery and professional services.

Month: DecemberSocial Enterprise: SolarSolutions

EnterpriseAwards

SocialDevelopmental

December 2016Mon Tue Wed Thu Fri Sat/Sun

1 2 3/4

5 6 7 8 9 10/11

12 13 14 15 16 17/18

19 20 21 22 23 24/25

26 27 28 29 30 31/1

Notes


1 2 3/4

5 6 7 8 9 10/11

12 13 14 15 16 17/18

19 20 21 22 23 24/25

26 27 28 29 30 31/1

01 ThursdayFiling of Payment Form (BIR


Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 31 October 2016 by taxpayers under LTS and EFPS with fiscal years ending 31 October 2016, 31 January, 30 April or 31 July 2017.

Submission of Annual Inventory Lists by taxpayers whose taxable year ended 31 October 2016.

Submission to RDO/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 31 October 2016.

Submission to PEZA of Income Tax Return filed with the BIR on 15 November 2016 by PEZA-registered companies whose taxable year ended 31 July 2016.



Stamp Tax Return (BIR Form 2000) for the month of November 2016.


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 2016 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 2016.

E-filing by 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 2016 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 November 2016.

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 2016.

Issuance of Certificate of Creditable 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 2016.



withholding agents under Group C of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for November 2016 on (a) compensation income; (b) income subject to expanded withholding tax. and (c) income subject to final withholding tax.


withholding 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 2016 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 31 August 2016 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.

Remittance of monthly HDMF contributions for November 2016 by employers whose names begin with letters A to D.


Partnership Annual Income Tax Return (BIR Form 1702), together with SAWT, if applicable for both taxable firms and tax-exempt organizations for fiscal year ended 31 August 2016.

Filing of Annual Capital Gains Tax Return for onerous transfer of shares of stock not traded through the local stock exchange (BIR Form 1707-A) for the taxable year ended 31 August 2016.

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 2016 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, receipts 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 30 November 2016 by taxpayers who were granted permit to use loose-leaf records.

Submission to PEZA of Audited Financial Statements filed with the BIR on 15 November 2016 by PEZA-registered companies whose taxable year ended 31 July 2016.

Remittance by all EFPS-registered withholding agents of monthly income taxes withheld for November 2016 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 to Philhealth of contributions for November 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 0 to 4.

Remittance of monthly HDMF multi-purpose loan payments for November 2016.




Statements with the SEC by securities brokers whose fiscal year ended 31 August 2016.

Remittance of monthly HDMF contributions for November 2016 by employers whose names begin with letters E to L.

20 TuesdayFiling of monthly VAT

declaration (BIR Form 2550M) for November 2016 by taxpayers using the manual filing system with taxable quarters ending 31 December 2016 or 31 January 2017, together with SAWT, if applicable.

Filing of monthly percentage tax return (BIR Form 2551M) for November 2016 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and Initial Public Offering (IPO), together with SAWT, if applicable.

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 30 November 2016 by taxpayers with taxable years ending 30 November 2016, 28 February, 31 May or 31 August 2017, together with SAWT, if applicable.

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 30 November 2016.


Remittance to Philhealth of contributions for November 2016 using Philhealth Premium Payment Slip by employers whose PEN ends in 5 to 9.


declaration (BIR Form 2550M) for November 2016 by EFPS-registered taxpayers under Group E with taxable quarters ending 31 December 2016 or 31 January 2017, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for November 2016 by EFPS-registered taxpayers under Group E, except for percentage taxes on overseas communication, amusement places, winnings, stock



transaction and IPO, together with SAWT, if applicable.


declaration (BIR Form 2550M) for November 2016 by EFPS-registered taxpayers under Group D with taxable quarters ending 31 December 2016 or 31 January 2017, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for November 2016 by EFPS-registered taxpayers under Group D, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.


declaration (BIR Form 2550M) for November 2016 by EFPS-registered taxpayers under Group C with taxable quarters ending 31 December 2016 or 31 January 2017, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for November 2016 by EFPS-registered taxpayers under Group C, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Remittance of monthly HDMF contributions for November 2016 by employers whose names begin with letters M to Q.


(BIR Form 2550Q) for the taxable quarter ended 30 November 2016 by all taxpayers with taxable years ending 30 November 2016, 28 February, 31 May or 31 August 2017, together with SAWT, if applicable.

E-filing of monthly VAT declaration (BIR Form 2550M) for November 2016 by EFPS-registered taxpayers under Groups A and B with taxable quarters ending 31 December 2016 or 31 January 2017, together with SAWT, if applicable.

E-filing of monthly percentage tax return (BIR Form 2551M) for November 2016 by EFPS-registered taxpayers under Groups A and B, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.

Submission of Quarterly Summary List of Sales and Purchases for fiscal quarter ended 30 November 2016 by manual taxpayers with fiscal years ending 30 November 2016, 28 February, 31 May or 31 August 2017.

Remittance of VAT and percentage tax for November 2016 by EFPS-registered taxpayers.



Statements with the SEC by corporations whose fiscal year ended 31 August 2016 and whose securities are not registered under the Securities Regulations Code or the Revised Securities Act.

Remittance of monthly HDMF contributions for November 2016 by employers whose names begin with letters R to Z.

Registration of books of accounts and other accounting records for the taxable year starting 1 January 2017.

About DSEAThe Developmental Social Enterprise Awards, presented by PwC Philippines and BCY Foundation aims to recognize developing and viable organizations that are committed to a social objective, and can be multipliers of social progress through their enterprises.

What is a Developmental Social Enterprise?An organization with a culture centered on human value, and that exists to create societal impact alongside an ethical and viable business model. These include organizations from the cottage industry up to medium-sized enterprises with a maximum asset cap of PHP50m, that have not only demonstrated consistent success, but have also shown a commitment to scale up.

EcoWEB January

Global Organic and Wellness Corporation (GlowCorp) May

Staff Search Asia Service Cooperative (SSA) September

Coffee for Peace, Inc. (CFP) February

SEDPI Development Finance, Inc. (SDFI) June

Sentro ha Pagpauswag ha Panginabuhi (SPPI or Center for Local Economy Development) October

Good Food Community March

Medical Mission Group Hospital and Health Services Cooperative July

ENTIRE November

3846 Social Enterprises Inc. April

Alternative Indigenous Development Foundation, Inc. (AIDFI) August

SolarSolutions December

Isla Lipana & Co., PwC member firm • 2016 Tax Calendar

Alexander B. CabreraChairman and senior partner

Roderick M. DanaoVice chairman

Roderick M. DanaoManaging partner

Ma. Lois M. Gregorio-AbadRodelio C. AcostaZaldy D. AguirreGeraldine H. ApostolNelson Charsegun L. AquinoImelda Ronnie D.G. CastroGina S. DeteraPocholo C. DomondonAldie P. GarciaMaria Rosell S. GomezCherrylin M. JavierJohn-John Patrick V. LimImelda D. MangundayaJan Michael L. ReyesPaul Chester U. See

Benjamin R. AzadaConsulting Leader

Mary Jade R. DivinagraciaDeals and Corporate Finance Managing partner

Maria Lourdes P. LimManaging partner

Lawrence C. BiscochoCarlos T. Carado IIRoselle Y. CaraigHarold S. OcampoMa. Fedna B. Parallag

Assurance Advisory Tax

Our partners and principals

Our offices Makati City

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

Telephone: +63 (2) 845 2728Facsimile: +63 (2) 845 2806Email: [email protected]: www.pwc.com/ph

Cebu City

Unit 1001-B, Keppel CenterSamar Loop corner Cardinal Rosales Avenue Cebu Business Park 6000 Cebu City, Philippines

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

Isla Lipana & Co., PwC member firm • 2016 Tax Calendar


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PwC firms help organisations and individuals create the value they’re looking for. We’re a network of firms in 157 countries with more than 208,000 people who are committed to delivering quality in assurance, tax and advisory services. Tell us what matters to you and find out more by visiting us at www.pwc.com.

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Developing tomorrow 2016 Tax Calendar - PwC

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