BUREAU of INTERNAL REVENUE
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BUREAU of INTERNAL REVENUE Your guide to tax compliance MANDATE The Bureau of Internal Revenue shall be under the supervision and control of the Department of Finance and its powers and duties shall comprehend the assessment and collection of all national internal revenue taxes, fees, and charges, and the enforcement of all forfeitures, penalties, and fines connected therewith, including the execution of judgments in all cases decided in its favor by the Court of Tax Appeals and the ordinary courts. The Bureau shall give effect to and administer the supervisory and police powers conferred to it by this Code or other laws. (SECTION 2 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997) MISSION VISION We collect taxes through just enforcement of tax laws The Bureau of Internal Revenue is an institution of for nation-building and the upliftment of the lives of Filipinos. service excellence and integrity. GUIDING PRINCIPLES “Service Excellence with Integrity and Professionalism” CORE VALUES God-fearing Accountability Innovativeness Integrity Competency Transparency Patriotism THE BIR DX ROAD MAP “Digitally Transformed Institution providing convenient, reliable, and transparent service to Philippine Taxpayers” Tax Deadlines (As of August 24, 2020) TAX DEADLINES 2021 JANUARY FILING & PAYMENT/REMITTANCE of 2200-M Excise Tax Return for the January February Amount of Excise Taxes Collected from Payment Made to Sellers of S M T W T F S S M T W T F S FRI 01 JANUARY Metallic Minerals - Month of December 2020 1 2 1 2 3 4 5 6 JANUARY 3 4 5 6 7 8 9 7 8 9 10 11 12 13 SUBMISSION of Consolidated Return of All Transactions based on the MON 11 10 11 12 13 14 15 16 14 15 16 17 18 19 20 Reconciled Data of Stockbrokers - December 16-31, 2020 e-FILING of 1601-C – eFPS Filers under Group E - Month of December 2020 17 202118 19 20 21 22 23 21 22 23 24 25 26 27 SUBMISSION of Engagement Letters and Renewals or Subsequent TUE 12 JANUARY 24 25 26 27 28 29 30 28 Agreements for Financial Audit by Independent CPAs – Fiscal Year 31 beginning March 1, 2021 e-FILING of 1601-C – eFPS Filers under Group D - Month of December 2020 March April TUE 05 JANUARY WED 13 JANUARY S M T W T F S S M T W T F S SUBMISSION of Summary Report of Certification issued by the President of e-FILING of 1601-C – eFPS Filers under Group C - Month of December 2020 1 2 3 4 5 6 1 2 3 the National Home Mortgage Finance Corporation - Month of December 2020 7 8 9 10 11 12 13 4 5 6 7 8 9 10 THU 14 JANUARY e-FILING/FILING & e-PAYMENT/PAYMENT of 2000 (Documentary Stamp 14 15 16 17 18 19 20 11 12 13 14 15 16 17 Tax Declaration/Return) and 2000-OT (One Time Transaction) - Month of e-FILING of 1601-C – eFPS Filers under Group B - Month of December 2020 21 22 23 24 25 26 27 18 19 20 21 22 23 24 December 2020 FRI 15 JANUARY 28 29 30 31 25 26 27 28 29 30 FRI 08 JANUARY REGISTRATION of Bound Loose Leaf Books of Accounts/Invoices/ SUBMISSION of All Transcript Sheets of ORBs used by Dealers of Receipts and Other Accounting Records – Calendar Year ending May June Automobiles/Manufacturers/Toll Manufacturers/Assemblers/Importers of December 31, 2020 S M T W T F S S M T W T F S Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles - SUBMISSION List of Medical Practitioners – For the Quarter ending 1 1 2 3 4 5 Month of December 2020 December 31, 2020 2 3 4 5 6 7 8 6 7 8 9 10 11 12 9 10 11 12 13 14 15 13 14 15 16 17 18 19 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS SUBMISSION of Notarized Income Payee’s Sworn Declaration of Gross with TIN ending in Even Number - Month of December 2020 Receipts/Sales with required attachments of Individuals to the Payee or 16 17 18 19 20 21 22 20 21 22 23 24 25 26 Withholding Agent – Calendar Year 2021 23 24 25 26 27 28 29 27 28 29 30 SUN 10 JANUARY SUBMISSION of Quarterly List (with Monthly Breakdown) of Contractors 30 31 SUBMISSION of Transcript Sheets of 2222 ORB - Month of December 2020 of Gov’t. Contracts entered into by the Provinces/Cities/Municipalities/ Barangays – For the Quarter ending December 31, 2020 July August SUBMISSION of List of Buyers of Sugar Together with a Copy of Certificate S M T W T F S S M T W T F S of Advance Payment of VAT made by each buyer appearing in the List by a SUBMISSION of Monthly Summary Report/Schedule of Transfer of Titled 1 2 3 1 2 3 4 5 6 7 Sugar Cooperative - Month of December 2020 & Untitled Properties by City or Municipal Assessors, RDs & LRAs - Month of December 2020 4 5 6 7 8 9 10 8 9 10 11 12 13 14 SUBMISSION of Information Return on Releases of Refined Sugar by the 11 12 13 14 15 16 17 15 16 17 18 19 20 21 Proprietor or Operator of a Sugar Refinery or Mill -Month of December 2020 SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs - Month of December 2020 18 19 20 21 22 23 24 22 23 24 25 26 27 28 SUBMISSION of Monthly Report of DST Collected and Remitted by the 25 26 27 28 29 30 31 29 30 31 Government Agency - Month of December 2020 SUBMISSION of Copy of Quarterly Updates of Assessment Roll (List of existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer – For the Quarter ending December 31, 2020 e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS September October with TIN ending in Odd Number - Month of December 2020 e-SUBMISSION of Quarterly Summary List of Machines (CRM-POS) Sold S M T W T F S S M T W T F S FILING & PAYMENT of 2200-C (Excise Tax Return for Cosmetic by All Machine Distributors/Dealers/Vendors/Suppliers – For the Quarter 1 2 3 4 1 2 Procedures) with Monthly Summary of Cosmetic Procedures Performed - ending December 31, 2020 5 6 7 8 9 10 11 3 4 5 6 7 8 9 Month of December 2020 e-FILING & e-PAYMENT/REMITTANCE of 1601-C National Government 12 13 14 15 16 17 18 10 11 12 13 14 15 16 e-FILING/FILING & e-PAYMENT/PAYMENT of 0620 (Montly Remittance Agencies (NGAs) - Month of December 2020 19 20 21 22 23 24 25 17 18 19 20 21 22 23 Form of Tax Withheld of the Amount Withdrawn From the Decedent’s FILING & PAYMENT of 1702 - RT/EX/MX with AFS, 1709 (if applicable), and 26 27 28 29 30 24 25 26 27 28 29 30 Account) - eFPS & Non-eFPS Filers - Month of December 2020 Other Attachments – Fiscal Year ending September 30, 2020 31 e-FILING/FILING & e-PAYMENT/PAYMENT of 1600 (VT/PT Withheld) and e-FILING & e-PAYMENT of BIR Form 1702-RT/EX/MX - Fiscal Year ending November December Monthly Alphalist of Payees (MAP) – eFPS & Non-eFPS Filers - Month of September 30, 2020 December 2020 S M T W T F S S M T W T F S e-FILING/FILING & e-PAYMENT/PAYMENT of 1704 (Improperly 1 2 3 4 5 6 1 2 3 4 e-FILING/FILING & e-PAYMENT/PAYMENT of 1606 - Withholding Tax Accumulated Earnings Tax Return For Corporations) – Calendar Year 7 8 9 10 11 12 13 5 6 7 8 9 10 11 Remittance Return For Onerous Transfer of Real Property Other Than ending December 31, 2019 Capital Asset (Including Taxable and Exempt) - Month of December 2020 14 15 16 17 18 19 20 12 13 14 15 16 17 18 FILING & PAYMENT of 1707-A (Annual Capital Gains Tax Return For Onerous 21 22 23 24 25 26 27 19 20 21 22 23 24 25 e-FILING & e-PAYMENT/REMITTANCE of 1600 (VT/PT Withheld) National Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) – 28 29 30 26 27 28 29 30 31 Government Agencies (NGAs) - Month of December 2020 by Corporate Taxpayers - Fiscal Year ending September 30, 2020 TAX DEADLINES (As of August 24, 2020) Tax Deadlines of 2550M (Monthly Value-Added Tax Declaration) - FILING & PAYMENT of 2200-M Excise Tax Return For Mineral Products – e-FILING & e-PAYMENT eFPS Filers under Group A - For the Quarter ending December 31, 2020 Month of December 2020 Notes e-PAYMENT of 2550M (Monthly Value-Added Tax Declaration) – eFPS NOTES e-FILING of 1601-C - eFPS Filers under Group A - Month of December 2020 Filers under Group E, D ,C & B - Month of December 2020 FILING & PAYMENT of 1601-C - Non-eFPS Filers - Month of December 2020 FRI 29 JANUARY SAT 16 JANUARY e-FILING/FILING & e-PAYMENT/PAYMENT of 1702Q (Quarterly Income SUBMISSION of Consolidated Return of All Transactions based on the Tax Return For Corporations, Partnerships and Other Non-Individual Reconciled Data of Stockbrokers - January 1-15, 2021 Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT) – Fiscal Quarter ending November 30, 2020 WED 20 JANUARY SAT 30 JANUARY SUBMISSION of Quarterly Information on OCWs or OFWs Remittances Exempt from DST furnished by the Local Banks and Non-Bank Money REGISTRATION of Computerized Books of Accounts and Other Accounting Transfer Agents – For the Quarter ending December 31, 2020 Records in Electronic Format – Calendar Year ending December 31, 2020 SUBMISSION of Quarterly Report of Printer – For the Quarter ending SUBMISSION of Inventory List – Calendar Year ending December 31, 2020 December 31, 2020 e-SUBMISSION of Quarterly Summary List of Sales/Purchases/ FILING & PAYMENT of 2550M (Monthly Value-Added Tax Declaration) - Importations by a VAT Taxpayer - eFPS Filers – For the Quarter ending Non-eFPS Filers - Month of December 2020 December 31, 2020 e-FILING/FILING & e-PAYMENT/PAYMENT of 1600-WP – eFPS & Non- SUBMISSION of e-Filed 1702-RT/EX/MX with AFS, 1709 (if applicable), and eFPS Filers - Month of December 2020 Other Attachments through Electronic Submission of Audited Financial Statements (eAFS) or Manually - Fiscal Year ending September 30, 2020 e-PAYMENT of 1601-C – eFPS Filers under Group E, D, C, B & A - Month of December 2020 SUN 31 JANUARY THU 21 JANUARY SUBMISSION of Sworn Statement by every Lessee/Concessionaire/