April 2024

01 April

Monday

Filing with the SEC of AFS for YE 30 November 2023 by corporations whose securities are not registered under the SRC/RSA.

e-Filing and e-Payment/Filing and payment of 1702Q (ITR) for QE 31 January 2024.

Submission of attachments to the 1702 (ITR), together with 1709 (RPT Form), if applicable, for YE 30 November 2023 (e-filers).

Submission of RFC for YE 30 November 2023.

Submission of the SAWT for QE 31 January 2024.

Submission of soft copy of books of accounts and other required documents for YE 29 February 2024 registered under CAS.

Submission of Inventory Lists for YE 29 February 2024.

e-Submission of SLSP for QE 29 February 2024 (LTS & eFPS filers).

Submission to BOI of BOI Form S-1 by BOI-registeredenterprises for YE 30 November 2023.

Remittance of SSS contributions and loan payments for February 2024.

Payment of RPT for YE 2024 or 1st installment for 2024.

05 April

Friday

e-Filing and e-Payment/Filing and payment of 2000 (DST) for March 2024.

08 April

Monday

e-Filing and e-Payment/Filing and payment of 1600 (VAT/PT withheld) for March 2024.

e-Submission of sales report using CRM/POS and/or other sales machine with TIN ending in even number for March 2024.

11 April

Thursday

Filing and payment of 1601-C (WTC) for March 2024 (non-eFPS filers).

e-Filing of 1601-C (WTC) for March 2024 (Group E).

e-Submission of sales report using CRM/POS and/or other sales machine with TIN ending in odd number for March 2024.

Issuance of 2307 (Certificate of VAT/PT withheld) for March 2024.

12 April

Friday

e-Filing of 1601-C (WTC) for March 2024 (Group D).

Remittance of HDMF contributions for March 2024 by employers whose names begin with letters A to D.

15 April

Monday

Filing with the SEC of annual report for YE 31 December 2023 by corporations whose securities are registered under the SRC/RSA.

Filing and payment of 1700 (compensation income earner), 1701 (mixed income earner) and 1701A (business/profession income earner) for YE 31 December 2023.

e-Filing of 1601-C (WTC) for March 2024 (Groups A, B and C).

e-Payment of 1601-C (WTC) for March 2024 (all eFPS filers).

e-Filing and e-Payment/Filing and payment of 1702 (ITR) and other required attachments for YE 31 December 2023.

e-Filing and e-Payment/Filing and payment of 1707-A (CGT) for YE 31 December 2023.

Submission of bound loose-leaf books of accounts and other required documents for YE 31 March 2024 registered under loose-leaf.

Submission of notarized sworn declaration of new income recipients, availing of lower EWT rate or tax exemption, by withholding agents to the BIR for March 2024.

Submission to PEZA/BOI of AFS and ITR filed with the BIR on 15 March 2024 by PEZA/BOI-registered enterprises whose YE 30 November 2023.

Submission to PEZA/BOI of ATIR and ABR (Annexes A.1 to B.2) by PEZA/BOI-registered enterprises for YE 30 November 2023.

Remittance of PHIC contributions for March 2024 by employers whose PEN ends in 0 to 4.

Remittance of HDMF loan payments for March 2024.

19 April

Friday

Filing with the SEC of AFS for YE 31 December 2023 by securities brokers.

Submission to PEZA of EZMPR by PEZA-registered enterprises for March 2024.

Remittance of HDMF contributions for March 2024 by employers whose names begin with letters E to L.

22 April

Monday

Issuance of 2306 (FWT certificate) for QE 31 March 2024.

Issuance of 2307 (EWT certificate) for QE 31 March 2024.

Remittance of PHIC contributions for March 2024 by employers whose PEN ends in 5 to 9.

Payment of 2nd installment of local taxes.

24 April

Wednesday

Remittance of HDMF contributions for March 2024 by employers whose names begin with letters M to Q.

25 April

Thursday

e-Filing and e-Payment/Filing and payment of 2550Q (VAT) for QE 31 March 2024.

e-Filing and e-Payment/Filing and payment of 2551Q (PT) for QE 31 March 2024.

Submission of SLSP for QE 31 March 2024 (non-eFPS filers).

29 April

Monday

Filing with the SEC of AFS for YE 31 December 2023 by corporations with license no. ending in 1 and 2 (first day).

e-Filing and e-Payment/Filing and payment of 1702Q (ITR) for QE 29 February 2024.

Submission of the SAWT for QE 29 February 2024.

30 April

Tuesday

e-Filing and e-Payment/Filing and payment of 1601-EQ, 1601-FQ, 1602Q and 1603Q (EWT, FWT and FBT) for QE 31 March 2024.

Submission of attachments to the 1702 (ITR), together with 1709 (RPT Form), if applicable, for YE 31 December 2023 (e-filers).

Submission of RFC for YE 31 December 2023.

Submission of soft copy of books of accounts and other required documents for YE 31 March 2024 registered under CAS.

Submission of Inventory Lists for YE 31 March 2024.

e-Submission of SLSP for QE 31 March 2024 (LTS & eFPS filers).

Submission to BOI of BOI Form S-1 by BOI-registered enterprises for YE 31 December 2023.

Remittance of SSS contributions and loan payments for March 2024.

Remittance of HDMF contributions for March 2024 by employers whose names begin with letters R to Z or numeral.

This Tax Calendar has been prepared by the Tax-Client Accounting Services (CAS) group of Isla Lipana & Co., the Philippine member firm of the PwC network, based on relevant laws, rules, and regulations issued as of 31 October 2023 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 our Tax-CAS group.