December 2024

02 December

Monday

Submission of attachments to the 1702 (ITR), together with 1709 (RPT Form), if applicable, for YE 31 July 2024 (e-filers).

Submission of RFC for YE 31 July 2024.

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

Submission of Inventory Lists for YE 31 October 2024.

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

Submission to BOI of BOI Form S-1 by BOI-registered enterprises for YE 31 July 2024.

Remittance of SSS contributions and loan payments for October 2024.

10 December

Tuesday

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

Filing and payment of 0619-E and 0619-F (EWT and FWT) for November 2024 (non-eFPS filers).

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

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

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

16 December

Monday

Filing with the SEC of annual report for YE 31 August 2024 by corporations whose securities are registered under the SRC/RSA.

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

e-Filing of 0619-E and 0619-F (EWT and FWT) for November 2024 (Groups A and B).

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

e-Payment of 0619-E and 0619-F (EWT and FWT) for November 2024 (all eFPS filers).

e-Filing and e-Payment/Filing and payment of 1702 (ITR) and other required attachments for YE 31 August 2024.

e-Filing and e-Payment/Filing and payment of 1707-A (CGT) for YE 31 August 2024.

Submission of bound loose-leaf books of accounts and other required documents for YE 30 November 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 November 2024.

Submission to PEZA/BOI of AFS and ITR filed with the BIR on 15 November 2024 by PEZA/BOI-registered enterprises whose YE 31 July 2024.

Submission to PEZA/BOI of ATIR and ABR (Annexes A.1 to B.2) by PEZA/BOI-registered enterprises for YE 31 July 2024.

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

Remittance of HDMF loan payments for November 2024.

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.