PWC Tax Calendar 2016

www.pwc.
com/ph
Developing
tomorrow
2016 Tax
Calendar
Isla Lipana & Co.
Additional information
E-filers classification
2016 Holidays
Group A
Holiday
Date
New Years 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
Banking institutions
Insurance and pension funding
Non-bank financial intermediation
Activities auxilliary to financial
intermediation
Construction
Water transport
Hotels and restaurants
Maundy Thursday
24 March
Land transport
Good Friday
25 March
Group B
Black Saturday
26 March
Araw ng Kagitingan (Saturday)
9 April
Labor Day (Sunday)
1 May
Independence Day (Sunday)
12 June
Eidl 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
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
Calendar Acronyms, others
AIF
Annual Information Form
BIR
Bureau of Internal Revenue
EFPS Electronic Filing and Payment System
HDMF Home Development Mutual Fund
IPO Initial Public Offering
LTDO Large Taxpayers District Office
LTS
PEN
PEZA
PHIC
RDO
SAWT

Large Taxpayers Service

Philhealth Employer Number
Philippine Economic Zone Authority
Philippine Health Insurance Corporation
Revenue District Office
Summary Alphalist of Withholding Agents of
Income Payments subjected to Withholding Tax
SEC
Securities and Exchange Commission
SSS
Social Security System
VAT
Value Added Tax
BIR 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.
2015
Developmental
Social
Enterprise
Awards
GRAND WINNER
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: January
Social Enterprise: EcoWEB
January 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
2/3
9/10
11
12
13
14
15
16/17
18
19
20
21
22
23/24
25
26
27
28
29
30/31
Notes
11 Monday
January 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
2/3
9/10
11
12
13
14
15
16/17
18
19
20
21
22
23/24
25
26
27
28
29
30/31
04
Monday
Filing 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 employers 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
Tuesday
Filing of Documentary
Stamp Tax Return (BIR Form 2000) for
the month of December 2015.
Filing 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.
(e-ML2) for December 2015, if the 10th
1 or 2.
12 Tuesday
withholding agents under Group D of
13 Wednesday
Filing 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.
withholding agents under Group C of

14 Thursday
withholding agents under Group B of
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 PEZAregistered companies whose taxable
year ended on 31 August 2015.
15 Friday
Filing 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.
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.
withholding agents under Group A of
1601-C, E, F and 1602) for December
2015 on (a) compensation income;
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
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.
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.

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 employers SSS no. ends in 3 or 4.
Remittance to Philhealth of
contributions for December 2015 using
Philhealth Premium Payment Slip by
employers whose PEN ends in 0 to 4.
multi-purpose loan payments for
December 2015.
18 Monday
Filing of Annual Financial

Statements with the SEC by securities
brokers whose fiscal year ended on
30 September 2015.
19 Tuesday
Remittance of monthly
HDMF contributions for December 2015
by employers whose names begin with
letters E to L.
20
Wednesday
Filing 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
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
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

contributions for December 2015 using
Renewal of mayors 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 Thursday
E-filing of monthly VAT

December 2015 by EFPS-registered
taxpayers under Group E with taxable
quarters ending 31 January or
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
22
Friday

December 2015 by EFPS-registered
taxpayers under Group D with taxable
quarters ending on 31 January or
if applicable.
under Group D, except for percentage

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.
(e-ML2) for December 2015, if the 10th
7 or 8.
28 Thursday

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 Friday
Filing of Corporation/
Partnership Quarterly Income Tax
Return (BIR Form 1702Q) for the
taxpayers whose taxable years ending
2016, together with SAWT, if
applicable.
letters R to Z.
Registration of books of accounts and
other accounting records for the
taxable year starting 1 February 2016.

letters M to Q.
25 Monday
Filing 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
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.
under Groups A, B and C, except for
percentage taxes on overseas
communication, amusement places,
winnings, stock transaction and IPO,
the returns, except e-filers under Groups A, B, C, D and E whose payment deadlines do not coincide with filing.
2015
Developmental
Social
Enterprise
Awards
FINALIST
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: February
Social Enterprise: Coffee for Peace, Inc. (CFP)
February 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
6/7
10
11
12
13/14
15
16
17
18
19
20/21
22
23
24
25
26
27/28
29
Notes
February 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
6/7
10
11
12
13/14
15
16
17
18
19
20/21
22
23
24
25
26
27/28
29
01 Monday

operators.
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.
of Sales and Purchases for fiscal quarter
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
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 employers and
employees sworn declaration as to the
employees 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/
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.
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 Friday
Filing of Documentary Stamp

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

and 1602) for January 2016 on
etc.
Filing of Monthly Remittance Return of
VAT and Other Percentage Taxes
Withheld (BIR Form 1600) for January
2016.
month of January 2016.
Tax Withheld (BIR Form 2306) from VAT/
recipients with only one payor for
January 2016.
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.

for January 2016, if the 10th digit of the
employers SSS no. ends in 1 or 2.
11 Thursday
withholding agents under Group E of the
Taxes Withheld (BIR Form 1601-C, E and
F) for January 2016 on (a) compensation
income; (b) income subject to expanded
12 Friday
withholding agents under Group D of the
F) for January 2016 on (a) compensation
contributions for January 2016 by
letters A to D.
15 Monday
Partnership Annual Income Tax Return
(BIR Form 1702), together with SAWT, if
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
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
and 1602 for Group A) for January 2016
on (a) compensation income; (b) income
tax; and (d) interest paid on deposits and
yield on deposit substitutes/trusts/etc.
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
the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.

on 15 January 2016 by PEZA-registered
companies whose taxable year ended
30 September 2015.
withholding agents of monthly income
taxes withheld for January 2016 on
contributions for January 2016 using
multi-purpose loan payments for January
2016.
18
Thursday

brokers whose fiscal year ended on
31 October 2015.
19 Friday
HDMF contributions for January 2016 by
letters E to L.
22 Monday

January 2016 by taxpayers using the
quarters ending on 29 February or
31 March 2016, together with SAWT, if
applicable.
(BIR Form 2551M) for January 2016 by
taxpayers using the manual payment
the quarter ended 31 January 2016 by
31 January, 30 April, 31 July or
31 October 2016, together with SAWT, if
applicable.
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.

applicable.

return (BIR Form 2551M) for January
2016 by EFPS taxpayers under Groups
D and E, except for percentage taxes
on overseas communication,

Form 2550M) for January 2016 by
EFPS-registered taxpayers under Group
A with taxable quarters ending
29 February or 31 March 2016, together

ended 31 January 2016.
contributions for January 2016 using
23 Tuesday

January 2016 by EFPS-registered
taxpayers under Group C with taxable
quarters ending 29 February or
applicable.
2016 by EFPS taxpayers under Group C
except for percentage taxes on
IPO, together with SAWT, if applicable.
24 Wednesday

January 2016 by EFPS-registered
taxpayers under Group B with taxable
quarters ending 29 February or
applicable.
under Group B except for percentage
letters M to Q.
26 Friday

quarter ended 31 January 2016 by all
E-filing of monthly percentage tax return

(BIR Form 2551M) for January 2016 by
A except for percentage taxes on
ended 31 January 2016 by manual
taxpayers with fiscal years ending
31 October 2016.
for January 2016 by EFPS-registered
taxpayers.
29 Monday
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
Filing of Annual Financial Statements
with the SEC by corporations whose
fiscal year ended 31 October 2015 and
whose securities are not registered under
Filing of the duplicate copy of BIR Form
2316 duly signed by the employees
covered by substituted filing.
letters R to Z.
Payment of corporate and individual
Community Tax Certificate for 2016.
other accounting records for the taxable
year starting 1 March 2016.
2015
Developmental
Social
Enterprise
Awards
FINALIST
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: March
Social Enterprise: Good Food Community
March 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
5/6
10
11
12/13
14
15
16
17
18
19/20
21
22
23
24
25
26/27
28
29
30
31
Notes
March 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
5/6
10
11
12/13
14
15
16
17
18
19/20
21
22
23
24
25
26/27
28
29
30
31
01 Tuesday

operators.
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.
ended 31 January 2016 by taxpayers
ending 31 January, 30 April, 31 July or
31 October 2016.
by taxpayers whose taxable year ended
31 January 2016.
of receipts used during the year and
duly registered soft copy of books of
31 January 2016.
Return filed with the BIR on 15 February
31 October 2015.
07 Monday

month of February 2016.
10
Thursday

sales generating receipt/invoice machine
registered with the BIR for the month of
February 2016.
February 2016.
from VAT/Percentage Tax by government
income recipients with several payors for
February 2016.
for February 2016, if the 10th digit of the
employers SSS no. ends in 1 and 2.
11 Friday
F) for February 2016 on
and (c) income subject to final
withholding tax.
14
Monday

year ended 30 November 2015 and
whose securities are registered under
agents under Groups B, C, and D of the
F) for February 2016 on (a)
compensation income; (b) income
withholding tax.
contributions for February 2016 by
letters A to D.

and 1602) for February 2016 on
etc.
15

Withheld (BIR Form 1600) for February
2016.

stock not traded through the local stock
Tuesday
ended 30 November 2015.

taxable year ended 30 November 2015.
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
fiscal year ended 29 February 2016 by
taxes withheld for February 2016 on
contributions for February 2016 using
February 2016.
16 Wednesday
Submission 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.
18 Friday
HDMF contributions for February 2016
by employers whose names begin with
letters E to L.
21 Monday

February 2016 by taxpayers using the
quarters ending 31 March or 30 April
2016, together with SAWT, if applicable.
(BIR Form 2551M) for February 2016 by
Initial Public Offering (IPO), together

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.
with the SEC by securities brokers
whose fiscal year ended
30 November 2015.
E-filing of monthly VAT declaration
Group E with taxable quarters ending
31 March or 30 April 2016, together
return (BIR Form 2551M) for February
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.
(e-ML2) for February 2016, if the 10th
5 or 6.
contributions for February 2016 using
22 Tuesday

February 2016 by EFPS-registered
quarters ending 31 March or
30 April 2016, together with SAWT, if
applicable.
23 Wednesday
30 Wednesday

under Group C, except for percentage

29 February 2016.

February 2016 by EFPS-registered
quarters ending 31 March or
applicable.

letters M to Q.
28 Monday

quarter ended 29 February 2016 by all
29 February, 31 May, 31 August or
30 November 2016, together with
Groups A and B with taxable quarters
ending 31 March or 30 April 2016,
under Groups A and B, except for
quarter ended 29 February 2016 by
ending 29 February, 31 May, 31 August
or 30 November 2016.
for February 2016 by EFPS-registered
taxpayers.
(e-ML2) for February 2016, if the 10th
7 or 8.
Submission 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.

29 February 2016.
Return filed with the BIR on 15 March
whose taxable year ended 30 November
2015.
31 Thursday
31 January 2016 by taxpayers whose
taxable years ending 30 April, 31 July or
applicable.
Submission to PEZA of annual reports
by all PEZAregistered enterprises for
the year 2015.
letters R to Z.
Payment of Real Property Taxes for
2016 or payment of first installment by
taxpayers who elected to pay in
installments.
year starting 1 April 2016.
29 Tuesday

on 30 November 2015 and whose
2015
Developmental
Social
Enterprise
Awards
FINALIST
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: April
Social Enterprise: 3846 Social Enterprises Inc.
April 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
2/3
9/10
11
12
13
14
15
16/17
18
19
20
21
22
23/24
25
26
27
28
29
30/1
Notes
April 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
2/3
9/10
11
12
13
14
15
16/17
18
19
20
21
22
23/24
25
26
27
28
29
30/1
01 Friday

operators.
05 Tuesday

month of March 2016.
11
Monday

and 1602) for March 2016 on
Withheld (BIR Form 1600) for March
2016.
ended 31 March 2016 by taxpayers
agents under Group E of the Monthly
Withheld (BIR Form 1601-C, E and F) for
March 2016 on (a) compensation
sales generating receipt/invoice machine
March 2016.
recipients with only one payor for March
2016.
from VAT/Percentage Tax by government
income recipients with several payors for
March 2016.

of Monthly Collection List for Contribution
(e-R3) and Loans (e-ML2) for March 2016,
if the 10th digit of the employers SSS no.
ends in 1 or 2.
calendar year ended 31 December 2015
with license no. ending in 1 and 2, and
Revised Securities Act (first day).
corporations whose calendar year ended
31 December 2015 with license no.
ending in 1 and 2, and whose securities
paper issuers (first day).
with the SEC by securities brokers whose
calendar year ended
ending in 1 and 2 (first day).
12 Tuesday
F) for March 2016 on (a) compensation
withholding tax; and (c) income subject to
final withholding tax.
13 Wednesday
withholding agents under Group C of the
14 Thursday
withholding agents under Group B of the
Submission to PEZA of Audited Financial
Statements filed with the BIR on
15 March 2016 by PEZA-registered
30 November 2015.
contributions for March 2016 by
letters A to D.
15 Friday
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.
for onerous transfer of shares of stock not
traded through the local stock exchange
(BIR Form 1707-A) for the taxable year
Withheld (BIR Form 1601-C, E, F and 1602)
for March 2016 on (a) compensation
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.
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.
taxes withheld for March 2016 on
(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 employers 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 multipurpose 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).
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).
the SEC by securities brokers whose
with license no. ending in 1 and 2 (last day).
18 Monday

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).
(first day).
with license no. ending in 3 and 4
(first day).
19 Tuesday

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

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
(BIR Form 2551M) for March 2016 by
(BIR Form 2551Q) for overseas dispatch or
communication originating from the
the quarter ended 31 March 2016 by
31 March, 30 June, 30 September or
31 December 2016, together with SAWT, if
applicable.
ended 31 March 2016.
6.
for March 2016 using Philhealth Premium
ends in 5 to 9.
Payment of local taxes for the second
quarter by taxpayers who elected to pay in
installments.
21 Thursday

under Group E with taxable quarters
ending on 30 April or 31 May 2016,
E, except for percentage taxes on
22 Friday

under Group D with taxable quarters
ending on 30 April or 31 May 2016,
D, except for percentage taxes on
contributions for March 2016 by
letters M to Q.
whose securities are not registered
under the Securities Regulations Code
or the Revised Securities Act (last day).
paper issuers (last day).
whose calendar year ended
ending in 3 and 4 (last day).
25 Monday

(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.
Form 2550M) for March 2016 by
Groups A, B and C with taxable quarters
ending 30 April or 31 May 2016, together
Groups A, B and C, except for
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.
8.
Act (first day).
(first day).
(first day).
29 Friday
29 February 2016 by taxpayers whose
taxable years ending 31 May, 31 August or
30 November 2016, together with SAWT, if
applicable.
contributions for March 2016 by employers
whose names begin with letters R to Z.
year starting 1 May 2016.
Act (last day).
(last day).
with license no. ending in 5 and 6 (last day).
2015
Developmental
Social
Enterprise
Awards
FINALIST
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: May
Social Enterprise: Global Organic and Wellness Corporation (GlowCorp)
May 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
30/1
7/8
10
11
12
13
14/15
16
17
18
19
20
21/22
23
24
25
26
27
28/29
30
31
Notes
May 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
30/1
7/8
14/15
10
11
12
13
16
17
18
19
20
21/22
23
24
25
26
27
28/29
30
31
02 Monday

operators.
ended 31 March 2016 by taxpayers
ending 31 March, 30 June, 30 September
or 31 December 2016.
31 March 2016.
registered soft copy of books of accounts
and other accounting records/
31 March 2016.
Return filed with the BIR on 15 April 2016
by PEZA-registered companies whose
taxable year ended 31 December 2015.
for March 2016, if the 10th digit of the
Revised Securities Act (first day).
(first day).
05 Thursday

month of April 2016.
06 Friday

Securities Act (last day).
paper issuers (last day).
with license no. ending in 7 and 8 (last
day).
09 Monday

Securities Act (first day).
(first day).
10 Tuesday

and 1602) for April 2016 on
Withheld (BIR Form 1600) for April 2016.
E-filing by all business establishments of
sales report and other information
Point of Sales Machines and/or any sales
generating receipt/invoice machine
April 2016.
recipients with only one payor for April
2016.
Withheld at Source (BIR Form 2307) from
VAT/Percentage Tax by government and

recipients with several payors for April
2016.
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 employers SSS no.
ends in 1 and 2.
11 Wednesday
Taxes Withheld (BIR Form 1601-C, E, F) for
April 2016 on (a) compensation income;
12 Thursday
13 Friday
withholding agents under Group C of the
contributions for April 2016 by employers
whose names begin with letters A to D.
Remittance of monthly HDMF multipurpose loan payments for April 2016.
Act (last day).
(last day).
(last day).
16 Monday
Partnership Annual Income Tax Return (BIR
Form 1702), together with SAWT, if
ended 31 January 2016.

for onerous transfer of shares of stock
not traded through the local stock
taxable year ended 31 January 2016.
31 January 2016 and whose securities
paper issuers.
agents under Groups A and B of the
and 1602 for Group A) for April 2016 on
fiscal year ended 30 April 2016 by
on 15 April 2016 by PEZA-registered
31 December 2015.
taxes withheld for April 2016 on
for April 2016, if the 10th digit of the
for April 2016 using Philhealth Premium
ends in 0 to 4.

the quarter ended 30 April 2016 by
30 April, 31 July, 31 October 2016 or
31 January 2017, together with SAWT, if
applicable.
fiscal year ended 31 January 2016.
ended 30 April 2016.
for April 2016, if the 10th digit of the
for April 2016 using Philhealth Premium
ends in 5 to 9.

(BIR Form 2551M) for April 2016 by
EFPS-registered taxpayers under Group A
except for percentage taxes on overseas
ended 30 April 2016 by manual taxpayers
with fiscal years ending 30 April, 31 July,
31 October 2016 or 31 January 2017.
April 2016 by EFPS-registered taxpayers.
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
ends in 7 or 8.
30 Monday
31 March 2016 by taxpayers whose
taxable years ending 30 June,
30 September or 31 December 2016,
Monday
declaration (BIR Form 2550M) for April
the SEC by corporations whose fiscal year
ended 31 January 2016 and whose
under Groups C, D and E with taxable
quarters ending 31 May or 30 June 2016, Securities Regulations Code or the Revised
Securities Act.
E-filing of monthly percentage tax return Submission of Quarterly Summary List of
EFPS-registered taxpayers under Groups ended 30 April 2016 by taxpayers under
C, D and E except for percentage taxes
LTS and EFPS with fiscal years ending
on overseas communication, amusement 30 April, 31 July, 31 October 2016 or
31 January 2017.
30 April 2016.
Tuesday
attesting to the accuracy of the number of
under Group B with taxable quarters
ending 31 May or 30 June 2016, together receipts used during the year and duly
and other accounting records/documents
E-filing of monthly percentage tax return for the taxable year ended 30 April 2016.
Submission to PEZA of Income Tax Return
filed with the BIR on 16 May 2016 by
B except for percentage taxes on
Thursday
PEZA-registered companies whose taxable
year ended 31 January 2016.
places,
winnings,
stock
transaction
and
contributions for April 2016 by employers IPO, together with SAWT, if applicable.
whose names begin with letters E to L.
Tuesday
Remittance of SSS
whose names begin with letters M to Q.
Friday
contributions (Payment Return Form R-5)
and
loan
payments
(Payment Return Form
ML-1) by all regular employers and
Wednesday
submission
of
Monthly
Collection List for
2016 by taxpayers using the manual filing
Contribution (e-R3) and Loans (e-ML2) for
system with taxable quarters ending
(BIR Form 2550Q) for the taxable quarter April 2016, if the 10th digit of the
31 May or 30 June 2016, together with
ended 30 April 2016 by all taxpayers with employers SSS no. ends in 9 or 0.
taxable years ending 30 April, 31 July,
31 October 2016 or 31 January 2017,
Form 2550M) for April 2016 by
year starting 1 June 2016.
A with taxable quarters ending
Initial Public Offering (IPO), together with 31 May or 30 June 2016, together with
23
24
19
20
31
25
2015
Developmental
Social
Enterprise
Awards
SPECIAL
RECOGNITION
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. Wellestablished in the industry, it is known for turning around struggling microfinance institutions.
Month: June
Social Enterprise: SEDPI Development Finance, Inc. (SDFI)
June 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
4/5
10
11/12
13
14
15
16
17
18/19
20
21
22
23
24
25/26
27
28
29
30
Notes
June 2016
Mon
Tue
Wed
Thu
Fri
4/5
11/12
Sat/Sun
10
13
14
15
16
17
18/19
20
21
22
23
24
25/26
27
28
29
30
01 Wednesday

operators.
06 Monday
the month of May 2016.
10 Friday

and 1602) for May 2016 on
etc.
Withheld (BIR Form 1600) for May
2016.
month of May 2016.
for May 2016.
2307) from VAT/Percentage Tax by
several payors for May 2016.
(e-ML2) for May 2016, if the 10th digit
of the employers SSS no. ends in
1 and 2.
13 Monday
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;
29 February 2016 and whose securities
paper issuers.
14 Tuesday
1601-C, E, F) for May 2016 on
(a) compensation income;
on 16 May 2016 by PEZA-registered
31 January 2016.
contributions for May 2016 by
letters A to D.
15 Wednesday
ended 29 February 2016.
the taxable year ended 29 February
2016.
1601-C, E, F and 1602) for May 2016
used for the fiscal year ended 31 May
2016 by taxpayers who were granted
permit to use loose-leaf records.

taxes withheld for May 2016 on
etc.
of the employers SSS no. ends in 3 or
4.
contributions for May 2016 using
multi-purpose loan payments for May
2016.
17 Friday
HDMF contributions for May 2016 by
letters E to L.
20 Monday

declaration (BIR Form 2550M) for May
2016 by taxpayers using the manual
filing system with taxable quarters
ending 30 June or 31 July 2016,
(BIR Form 2551M) for May 2016 by
(BIR Form 2551Q) for overseas
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.
whose fiscal year ended
29 February 2016.
taxable quarter ended 31 May 2016.

6.
contributions for May 2016 using
21
Tuesday

return (BIR Form 2551M) for May 2016
by EFPS-registered taxpayers under
Group E, except for percentage taxes
22 Wednesday

ending on 30 June or 31 July 2016,
Group D, except for percentage taxes
23 Thursday

under Group C with taxable quarters
Group C, except for percentage taxes
24 Friday

Group B, except for percentage taxes

letters M to Q.
27 Monday

quarter ended 31 May 2016 by all
31 May, 31 August, 30 November 2016
or 28 February 2017, together with
(BIR Form 2550M) for May 2016 by
Group A with taxable quarters ending
30 June or 31 July 2016, together with
Group A except for percentage taxes
quarter ended 31 May 2016 by manual
31 May, 31 August, 30 November 2016
or 28 February 2017.
for May 2016 by EFPS-registered
taxpayers.
8.
28 Tuesday
30 Thursday
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.
ended 31 May 2016.
records/ documents for the taxable
year ended 31 May 2016.
Return filed with the BIR on 15 June
29 February 2016.
0.
letters R to Z.
Payment of second installment of Real
taxable year starting 1 July 2016.

29 February 2016 and whose securities
Securities Act.
29 Wednesday
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.
2015
Developmental
Social
Enterprise
Awards
SPECIAL
RECOGNITION
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: July
Social Enterprise: Medical Mission
July 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
2/3
9/10
11
12
13
14
15
16/17
18
19
20
21
22
23/24
25
26
27
28
29
30/31
Notes
July 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
2/3
9/10
11
12
13
14
15
16/17
18
19
20
21
22
23/24
25
26
27
28
29
30/31
01 Friday

operators.
05 Tuesday
the month of June 2016.
11 Monday

and 1602) for June 2016 on
etc.
Withheld (BIR Form 1600) for June
2016.
ended 30 June 2016 by taxpayers
1601-C, E and F) for June 2016 on
subject to expanded withholding tax
withholding tax.
month of June 2016.
for June 2016.

several payors for June 2016.
(e-ML2) for June 2016, if the 10th digit
2.
12
Tuesday
withholding tax.
13 Wednesday
withholding tax.
14 Thursday
withholding tax.
31 March 2016 and whose securities
paper issuers.
contributions for June 2016 by
letters A to D.
15
Friday
ended 31 March 2016.
the taxable year ended 31 March 2016.
1601-C, E, F and 1602) for June 2016
ended 30 June 2016 by taxpayers
using EFPS.
used for the fiscal year ended 30 June
2016 by taxpayers who were granted
permit to use loose-leaf records.
on 15 June 2016 by PEZA-registered
on 29 February 2016.
taxes withheld for June 2016 on
etc.
4.
contributions for June 2016 using
multi-purpose loan payments for June
2016.
Payment of second installment of
individual income taxes for the taxable
year ended 31 December 2015.
19 Tuesday
HDMF contributions for June 2016 by
letters E to L.
whose fiscal year ended on 31 March
2016.
20 Wednesday

declaration (BIR Form 2550M) for June
ending 31 July or 31 August 2016,
(BIR Form 2551M) for June 2016 by
initial Public Offering (IPO), together
30 June 2016 by taxpayers with taxable
years ending 30 June, 30 September,
31 December 2016 or 31 March 2017,
taxable quarter ended 30 June 2016.
6.
contributions for June 2016 using
Payment of local taxes for the third
quarter by taxpayers who elected to
pay in installments.
21
Thursday

return (BIR Form 2551M) for June 2016
Group E except for percentage taxes
22 Friday


Group D, except for percentage taxes
letters M to Q.
25 Monday

quarter ended 30 June 2016 by all
30 June, 30 September, 31 December
2016 or 31 March 2017, together with
(BIR Form 2550M) for June 2016 by
Groups A, B and C with taxable
quarters ending on 31 July or
31 August 2016, together with SAWT, if
applicable.
Groups A, B and C, except for
quarter ended 30 June 2016 by manual
30 June,30 September, 31 December
2016 or 31 March 2017.
for June 2016 by EFPS-registered
taxpayers.
8.
29 Friday

31 March 2016 and whose securities
Securities Act.
letters R to Z.
taxable year starting 1 August 2016.
2015
Developmental
Social
Enterprise
Awards
SPECIAL
RECOGNITION
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: August
Social Enterprise: Alternative Indigenous Development Foundation, Inc. (AIDFI)
August 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
6/7
10
11
12
13/14
15
16
17
18
19
20/21
22
23
24
25
26
27/28
29
30
31
Notes
August 2016
Mon
Tue
Wed
Thu
Fri
6/7
10
11
12
13/14
15
16
17
18
19
20/21
22
23
24
25
26
27/28
29
30
31
Sat/Sun
01 Monday

operators.
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
quarter ended 30 June 2016 by
fiscal years ending 30 June,
30 September, 31 December 2016 or
31 March 2017.
ended 30 June 2016.
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.
Return filed with the BIR on 15 July
whose taxable year ended 31 March
2016.

0.
05 Friday
the month of July 2016.
10
Wednesday

and 1602) for July 2016 on
etc.
Withheld (BIR Form 1600) for July
2016.
month of July 2016.
for July 2016.
several payors for July 2016.
(e-ML2) for July 2016, if the 10th digit
2.
11 Thursday
1601-C, E and F) for July 2016 on
withholding tax.
12
Friday

1601-C, E and F) for July 2016 on
subject to expanded withholding tax; and
(c) income subject to final withholding tax.
contributions for July 2016 by employers
whose names begin with letters A to D.
15 Monday
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 by self-employed
individuals and professionals, estates and
trust, together with SAWT, if applicable.
30 April 2016 and whose securities are
registered under the Securities
paper issuers.
agents under Groups A, B and C of the
and 1602 for Group A) for July 2016 on
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
whose taxable year ended on 31 March
2016.
taxes withheld for July 2016 on
(e-R3) and Loans (e-ML2) for July 2016, if
the 10th digit of the employers SSS

no. ends in 3 or 4.
contributions for July 2016 using
multi-purpose loan payments for July
2016.
18 Thursday

brokers whose fiscal year ended
30 April 2016.
19 Friday
HDMF contributions for July 2016 by
letters E to L.
22 Monday

declaration (BIR Form 2550M) for July
ending 31 August or 30 September
applicable.
(BIR Form 2551M) for July 2016 by
Initial Public offering (IPO), together

31 July 2016 by taxpayers with taxable
years ending 31 July, 31 October 2016,
31 January or 30 April 2017, together
Groups D and E with taxable quarters
applicable.
return (BIR Form 2551M) for July 2016
Groups D and E, except for percentage
taxable quarter ended 31 July 2016.

(e-ML2) for July 2016, if the 10th digit
6.
contributions for July 2016 using
23
Tuesday

under Group C with taxable quarters
applicable.
Group C, except for percentage taxes
24
Wednesday

ending 31 August, or 30 September
applicable.
Group B, except for percentage taxes
contributions for July 2016 by
letters M to Q.
25 Thursday
Filing of quarterly VAT

return (BIR Form 2550Q) for the taxable
quarter ended 31 July 2016 by all
31 July, 31 October 2016, 31 January
or 30 April 2017, together with SAWT, if
applicable.
31 August or 30 September 2016,
Group A, except for percentage taxes

ended 31 July 2016 by manual taxpayers
with fiscal years ending 31 July,
31 October 2016, 31 January or 30 April
2017.
July 2016 by EFPS-registered taxpayers.
(e-R3) and Loans (e-ML2) for July 2016, if
ends in 7 or 8.
30 Tuesday
30 June 2016 by taxpayers whose taxable
years ending 30 September, 31 December
2016 or 31 March 2017, together with
the SEC by corporations whose fiscal year
ended 30 April 2016 and whose securities
Securities Act.
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.
31 July 2016.
attesting to the accuracy of the number of
receipts used during the year and duly
and other accounting records/documents
for the taxable year ended 31 July 2016.
Return filed with the BIR on 15 August
whose taxable year ended 30 April 2016.
31 Wednesday
Remittance of SSS
contributions (Payment Return Form R-5)
and loan payments (Payment Return Form
submission of Monthly Collection List for
Contribution (e-R3) and Loans (e-ML2) for
July 2016, if the 10th digit of the
contributions for July 2016 by employers
year starting 1 September 2016.
2015
Developmental
Social
Enterprise
Awards
SPECIAL
RECOGNITION
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: September
Social Enterprise: Staff Search Asia Service Cooperative (SSA)
September 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
3/4
10/11
12
13
14
15
16
17/18
19
20
21
22
23
24/25
26
27
28
29
30
Notes
September 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
3/4
10/11
12
13
14
15
16
17/18
19
20
21
22
23
24/25
26
27
28
29
30
01
Thursday

operators.
05 Monday

month of August 2016.
12 Monday

and 1602) for August 2016 on
etc.
Withheld (BIR Form 1600) for August
2016.
agents under Groups D and E of the
Taxes Withheld (BIR Form 1601-C, E
and F) for August 2016 on
withholding tax.
month of August 2016.
August 2016.
from VAT/Percentage Tax by
several payors for August 2016.

for August 2016, if the 10th digit of the
14 Wednesday

year ended 31 May 2016 and whose
securities are registered under the
agents under Groups B and C of the
Taxes Withheld (BIR Form 1601-C, E
and F) for August 2016 on
withholding tax.
on 15 August 2016 by PEZA-registered
30 April 2016.
contributions for August 2016 by
letters A to D.
15 Thursday
ended 31 May 2016.
stock not traded through the local stock
taxable year ended 31 May 2016.
Withheld (BIR Form 1601-C, E, F and
1602) for August 2016 on
etc.
Submission to the Regional Revenue
fiscal year ended 31 August 2016 by
taxes withheld for August 2016 on

etc.
contributions for August 2016 using
multi-purpose loan payments for August
2016.
19 Monday
HDMF contributions for August 2016 by
letters E to L.
whose fiscal year ended 31 May 2016.
20 Tuesday

August 2016 by taxpayers using the
quarters ending 30 September or
applicable.
(BIR Form 2551M) for August 2016 by
the quarter ended 31 August 2016 by
31 August, 30 November 2016,
28 February or 31 May 2017, together
ended 31 August 2016.
contributions for August 2016 using


applicable.
registered companies whose taxable

21 Wednesday

return (BIR Form 2551M) for August
2016 by EFPS taxpayers under Groups
A and B, except percentage taxes on

(e-ML2) for August 2016, if the 10th
9 or 0.

August 2016 by EFPS-registered
31 October 2016, together with SAWT,
if applicable.
22
Thursday

if applicable.
23 Friday

if applicable.
letters M to Q.
26 Monday

quarter ended 31 August 2016 by all
31 August, 30 November 2016,
28 February or 31 May 2017, together
(BIR Form 2550M) for August 2016 by
ending 30 September or 31 October

quarter ended 31 August 2016 by
ending 31 August, 30 November 2016,
28 February or 31 May 2017.

letters R to Z

for August 2016 by EFPS-registered
taxpayers.
Payment of third installment of Real


(e-ML2) for August 2016, if the 10th
7 or 8.

taxable year starting 1 October 2016.
28 Wednesday

31 May 2016 and whose securities are
not registered under the Securities
Securities Act.
29 Thursday
quarter ended 31 July 2016
by taxpayers whose taxable years
ending 31 October 2016, 31 January or
applicable.
30 Friday
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.
15 September 2016 by PEZA-
Developmental
Social
Enterprise
Awards
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: October
Social Enterprise: Sentro ha Pagpauswag ha Panginabuhi (SPPI or Center for Local Economy
Development)
October 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
1/2
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
October 2016
Mon
Tue
Wed
Thu
Fri
8/9
10
11
12
13
14
15/16
Sat/Sun
1/2
17
18
19
20
21
22/23
24
25
26
27
28
29/30
31
03 Monday

operators.
05
Wednesday
the month of September 2016.
10 Monday

and 1602) for September 2016 on
etc.
Withheld (BIR Form 1600) for
September 2016.
ended 30 September 2016 by
taxpayers using the manual filing
system.
month of September 2016.
for September 2016.
several payors for September 2016.

(e-ML2) for September 2016, if the
10th digit of the employers SSS no.
ends in 1 or 2.
11 Tuesday
1601-C, E and F) for September 2016
12
Wednesday
13 Thursday
on 30 June 2016 and whose securities
paper issuers.
14
Friday
contributions for September 2016 by
letters A to D.
September 2016.
17 Monday
(BIR Form 1702), together with SAWT,
if applicable for both taxable firms and
ended 30 June 2016.

the taxable year ended 30 June 2016.
1601-C, E, F and 1602) for September
ended 30 September 2016 by taxpayer
using EFPS.
Submission to the Regional Revenue
used for the fiscal year ended
30 September 2016 by taxpayers who
were granted permit to use loose-leaf
records.
on 15 September 2016 by PEZAregistered companies whose taxable
taxes withheld for September 2016 on
etc.
(e-ML2) for September 2016, if the 10th
3 or 4.
contributions for September 2016
using Philhealth Premium Payment Slip
by employers whose PEN ends in 0 to
4.
18 Tuesday

30 June 2016.
19 Wednesday
HDMF contributions for September
2016 by employers whose names
begin with letters E to L.
20 Thursday

September 2016 by taxpayers using
the manual filing system with taxable
quarters ending 31 October or
(BIR Form 2551M) for September 2016
by taxpayers using the manual
payment system, except percentage
transaction and Initial Public Offering
(IPO), together with SAWT, if
applicable.
amusement taxes for the quarter
30 September, 31 December 2016,
31 March or 30 June 2017, together
taxable quarter ended 30 September
2016.
5 or 6.
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.
21 Friday

September 2016 by EFPS-registered
quarters ending 31 October or
E-filing for monthly percentage tax
return (BIR Form 2551M) for September
transaction and IPO.
24
Monday

September 2016 by EFPS-registered
taxpayers under Groups B, C and D
with taxable quarters ending

31 October or 30 November 2016,
under Groups B, C and D, except for
letters M to Q.
25 Tuesday

quarter ended 30 September 2016 by
all taxpayers with taxable years ending
30 September, 31 December 2016,
31 March or 30 June 2017, together
(BIR Form 2550M) for September 2016
31 October or 30 November 2016,
under Group A, except for percentage
ending 30 September, 31 December
2016, 31 March or 30 June 2017.
for September 2016 by EFPSregistered taxpayers.
7 or 8.
28 Friday

30 June 2016 and whose securities are
Securities Act.
letters R to Z.
taxable year starting 1 November 2016.
Developmental
Social
Enterprise
Awards
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: November
Social Enterprise: ENTIRE
November 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
5/6
10
11
12/13
14
15
16
17
18
19/20
21
22
23
24
25
26/27
28
29
30
Notes
November 2016
Mon
Tue
Wed
Thu
Fri
5/6
12/13
Sat/Sun
10
11
14
15
16
17
18
19/20
21
22
23
24
25
26/27
28
29
30
02
Wednesday

operators.
1702Q) for the quarter ended
31 August 2016 by taxpayers whose
taxable years ending 30 November
2016, 28 February or 31 May 2017,
fiscal years ending 30 September,
31 December 2016, 31 March or
30 June 2017.
computerized accounting systems of
Return filed with the BIR on 15 October
whose taxable year ended 30 June
2016.
9 or 0.
07 Monday
the month of October 2016.
10
Thursday


and 1602) for October 2016 on
etc.
Withheld (BIR Form 1600) for October
2016.
month of October 2016.
for October 2016.
several payors for October 2016.
payments (Payment Return Form
(e-ML2) for October 2016, if the 10th
1 or 2.
11
Friday
1601-C, E and F) for October 2016 on
withholding tax.
14 Monday
15 Tuesday
(BIR Form 1702), together with SAWT,
if applicable for both taxable firms and
ended 31 July 2016.
the taxable year ended 31 July 2016.
self-employed individuals and
professionals, estates and trusts,
1601-C, E, F and 1602) for October
31 October 2016 by taxpayers who
records.
on 17 October 2016 by PEZAregistered companies whose taxable
year ended 30 June 2016.
taxes withheld for October 2016 on
etc.
withholding agents under Groups B, C
and D of the Monthly Remittance
Form 1601-C, E and F) for October

3 or 4.

31 July 2016 and whose securities are
registered under the Securities
paper issuers.
contributions for October 2016 using

contributions for October 2016 by
letters A to D.

October 2016.
18 Friday

31 July 2016.
letters E to L.
21 Monday

October 2016 by taxpayers using the
quarters ending 30 November or
31 December 2016, together with
(BIR Form 2551M) for October 2016 by

31 October 2016 by taxpayers with
taxable years ending 31 October 2016,
31 January, 30 April or 31 July 2017,
Group E with taxable quarters ending
30 November or 31 December 2016,
return (BIR Form 2551M) for October
under Group E except for percentage
taxable quarter ended 31 October
2016.
5 or 6.
contributions for October 2016 using
22 Tuesday

October 2016 by EFPS-registered
under Group D except for percentage
23 Wednesday

under Group C except for percentage
24 Thursday

taxpayers under Group B with taxable
under Group B, except for percentage

under Group A except for percentage
of Sales and Purchases or fiscal
quarter ended 31 October 2016 by
ending 31 October 2016, 31 January,
30 April or 31 July 2017.
for October 2016 by EFPS-registered
taxpayers.
7 or 8.
28 Monday

31 July 2016 and whose securities are
Securities Act.
29 Tuesday
taxpayers whose taxable years ending
31 December 2016, 31 March or
30 June 2017, together with SAWT, if
applicable.
letters R to Z.
taxable year starting 1 December 2016.

letters M to Q.
25 Friday

quarter ended 31 October 2016 by all
31 October 2016, 31 January, 30 April
or 31 July 2017, together with SAWT, if
applicable.
30 November or 31 December 2016,
Developmental
Social
Enterprise
Awards
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: December
Social Enterprise: SolarSolutions
December 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
3/4
10/11
12
13
14
15
16
17/18
19
20
21
22
23
24/25
26
27
28
29
30
31/1
Notes
December 2016
Mon
Tue
Wed
Thu
Fri
3/4
Sat/Sun
10/11
12
13
14
15
16
17/18
19
20
21
22
23
24/25
26
27
28
29
30
31/1

Withheld (BIR Form 1600) for
November 2016.

contributions for November 2016 by
letters A to D.
withholding agents under Groups D
and E of the Monthly Remittance
Form 1601-C,E and F) for November
withholding tax. and (c) income subject
15 Thursday

operators.

month of November 2016.

quarter ended 31 October 2016 by
fiscal years ending 31 October 2016,
31 January, 30 April or 31 July 2017.

for November 2016.


several payors for November 2016.
01
Thursday
computerized accounting systems of
15 November 2016 by PEZA-registered
31 July 2016.
9 or 0.
05
Monday
the month of November 2016.
12 Monday

agents (large and non large taxpayers)
and 1602) for November 2016 on
etc.

1 or 2.
13 Tuesday
1601-C, E and F) for November 2016
withholding tax. and (c) income subject
14 Wednesday
withholding E-filing by EFPS-registered
1601-C, E and F) for November 2016
withholding tax and (c) income subject
31 August 2016 and whose securities
paper issuers.
the taxable year ended 31 August
2016.
1601-C, E, F and 1602) for November
final withholding tax and (d) interest
30 November 2016 by taxpayers who
records.
on 15 November 2016 by PEZAregistered companies whose taxable
year ended 31 July 2016.
taxes withheld for November 2016 on
etc.
3 or 4.
contributions for November 2016 using
November 2016.
19 Monday


letters E to L.

November 2016 by EFPS-registered
quarters ending 31 December 2016 or
if applicable.

31 August 2016.
20 Tuesday

November 2016 by taxpayers using the
if applicable.
(BIR Form 2551M) for November 2016
by taxpayers using the manual
payment system, except percentage
transaction and Initial Public Offering
(IPO), together with SAWT, if
applicable.
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.
taxable quarter ended 30 November
2016.
5 or 6.
contributions for November 2016 using
21 Wednesday

if applicable.
return (BIR Form 2551M) for November
22 Thursday

23 Friday

if applicable.

for November 2016 by EFPS-registered
taxpayers.
7 or 8.
29 Thursday

31 August 2016 and whose securities
Securities Act.
letters R to Z.
taxable year starting 1 January 2017.

letters M to Q.
26 Monday

all taxpayers with taxable years ending
30 November 2016, 28 February,
31 May or 31 August 2017, together
(BIR Form 2550M) for November 2016
ending 31 December 2016 or
if applicable.
under Groups A and B, except for
Submission of Quarterly Summary
List of Sales and Purchases for fiscal
ending 30 November 2016,
2017.
About DSEA
The 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
Coffee for Peace, Inc. (CFP)

February
Good Food Community

March
3846 Social Enterprises Inc.

April
Global Organic and

Wellness Corporation
(GlowCorp)
May
SEDPI Development
Finance, Inc. (SDFI)
June
Medical Mission Group

Hospital and Health
Services Cooperative
July
Alternative Indigenous
Development Foundation,
Inc. (AIDFI)
August
Staff Search Asia Service

Cooperative (SSA)
September
Sentro ha Pagpauswag ha
Panginabuhi (SPPI or
Center for Local Economy
Development)
October
ENTIRE
November
SolarSolutions
December
Isla Lipana & Co., PwC member firm 2016 Tax Calendar
Our partners and principals

Alexander B. Cabrera
Chairman and senior partner
Roderick M. Danao
Vice chairman
Assurance
Advisory
Tax
Roderick M. Danao
Managing partner
Benjamin R. Azada
Consulting Leader
Maria Lourdes P. Lim

Managing partner
Mary Jade R. Divinagracia

Deals and Corporate Finance
Managing partner
Lawrence C. Biscocho
Carlos T. Carado II
Roselle Y. Caraig
Harold S. Ocampo
Ma. Fedna B. Parallag
Ma. Lois M. Gregorio-Abad

Rodelio C. Acosta
Zaldy D. Aguirre
Geraldine H. Apostol
Nelson Charsegun L. Aquino
Imelda Ronnie D.G. Castro
Gina S. Detera
Pocholo C. Domondon
Aldie P. Garcia
Maria Rosell S. Gomez
Cherrylin M. Javier
John-John Patrick V. Lim
Imelda D. Mangundaya
Jan Michael L. Reyes
Paul Chester U. See
Our offices
Makati City
Cebu City
29th Floor, Philamlife Tower

8767 Paseo de Roxas
1226 Makati City, Philippines
P.O. Box 2288, Manila
Unit 1001-B, Keppel Center

Samar Loop corner
Cardinal Rosales Avenue
Cebu Business Park
6000 Cebu City, Philippines
Telephone: +63 (2) 845 2728

Facsimile: +63 (2) 845 2806
Email: markets@ph.pwc.com
Website: www.pwc.com/ph
Telephone: +63 (32) 233 5020,

+63 (32) 231 6464
Facsimile: +63 (32) 233 9615
Isla Lipana & Co., PwC member firm 2016 Tax Calendar
2016 Calendar
January 2016
Mon
Tue
Wed
Thu
February 2016
Fri
Sat/Sun
Mon
Tue
Wed
Thu
Fri
Sat/Sun
2/3
6/7
9/10
10
11
12
13/14
11
12
13
14
15
16/17
15
16
17
18
19
20/21
18
19
20
21
22
23/24
22
23
24
25
26
27/28
25
26
27
28
29
30/31
29
Thu
Fri
Sat/Sun
2/3
March 2016
Mon
April 2016
Tue
Wed
Thu
Fri
Sat/Sun
5/6
10
11
12/13
9/10
14
15
16
17
18
19/20
11
12
13
14
15
16/17
21
22
23
24
25
26/27
18
19
20
21
22
23/24
28
29
30
31
25
26
27
28
29
30/1
Wed
Thu
Fri
Sat/Sun
4/5
Tue
Wed
Tue
Wed
June 2016
May 2016
Mon
Mon
Thu
Fri
Sat/Sun
Mon
Tue
30/1
7/8
10
11/12
10
11
12
13
14/15
13
14
15
16
17
18/19
16
17
18
19
20
21/22
20
21
22
23
24
25/26
23
24
25
26
27
28/29
27
28
29
30
30
31
August 2016
July 2016
Mon
Tue
Wed
Thu
Fri
Sat/Sun
Mon
Tue
Wed
Thu
Fri
Sat/Sun
2/3
6/7
9/10
10
11
12
13/14
11
12
13
14
15
16/17
15
16
17
18
19
20/21
18
19
20
21
22
23/24
22
23
24
25
26
27/28
25
26
27
28
29
30/31
29
30
31
Fri
Sat/Sun
September 2016
Mon
Tue
Wed
October 2016
Thu
Fri
Sat/Sun
3/4
Mon
Tue
Wed
Thu
1/2
10/11
8/9
12
13
14
15
16
17/18
10
11
12
13
14
15/16
19
20
21
22
23
24/25
17
18
19
20
21
22/23
26
27
28
29
30
24
25
26
27
28
29/30
Thu
Fri
Sat/Sun
3/4
31
December 2016
November 2016
Mon
Mon
Tue
Wed
Tue
Wed
Thu
Fri
Sat/Sun
5/6
10
11
12/13
10/11
14
15
16
17
18
19/20
12
13
14
15
16
17/18
21
22
23
24
25
26/27
19
20
21
22
23
24/25
28
29
30
26
27
28
29
30
31/1
www.pwc.com/ph
PwC firms help organisations and individuals create the value theyre looking for. Were 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.
2015 Isla Lipana & Co. All rights reserved. PwC refers to the Philippine member firm, and may sometimes refer to the PwC
network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details.

PWC Tax Calendar 2016

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Isla Lipana & Co.

New Years Day (Friday)

Additional special non-working day (Saturday)

Chinese New Year (Monday)

Anniversary of EDSA People Power Revolution

Araw ng Kagitingan (Saturday)

Labor Day (Sunday)

Independence Day (Sunday)

Eidl Fitr (Friday) *

Martyrdom of Benigno Aquino (Sunday)

National Heroes Day (Monday)

Eidul Adha (Tuesday) *

Additional special non-working day (Monday)

All Saints Day (Tuesday)

Bonifacio Day (Wednesday)

Additional special non-working day (Saturday)

Christmas Day (Sunday)

Rizal Day (Friday)

Last day of the year (Saturday)

* Date varies based on Islamic Calendar

Non-metallic mining and quarrying

Real estate activities

Activities of membership organizations

Calendar Acronyms, others

Large Taxpayers Service

Filing of Payment Form (BIR

Filing of annual report with

withholding tax; and (c) income subject

Filing by all withholding

Remittance of SSS contributions

Filing of Annual Financial

Filing of monthly VAT

for December 2015, if the 10th digit of

E-filing of monthly VAT

E-filing of monthly VAT

Submission of Quarterly Summary List

Filing of Annual Financial

Remittance of monthly HDMF

Filing of quarterly VAT return

Filing of Payment Form (BIR

spaces who are leasing or renting out

Filing of Documentary Stamp

Filing by all withholding

Remittance of SSS contributions

Submission to PEZA of Audited

Filing of Annual Financial

Filing of monthly VAT

29 February or 31 March 2016, together

31 October 2016, together with SAWT, if

E-filing of monthly percentage tax

E-filing of monthly VAT declaration (BIR

Issuance of Certificate of Creditable Tax

E-filing of monthly VAT

E-filing of monthly VAT

Filing of quarterly VAT return

E-filing of monthly percentage tax return

Filing of Payment Form (BIR

Filing of Documentary Stamp

E-filing by all business establishments

Filing of annual report with

Filing by all withholding

Filing of Monthly Remittance Return of

Filing of Annual Capital Gains Tax