February 2024

05 February

Monday

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

08 February

Thursday

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

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

12 February

Monday

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

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

e-Filing of 1601-C (WTC) for January 2024 (Groups D and E).

e-Filing of 0619-E and 0619-F (EWT and FWT) for January 2024 (Groups D and E).

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

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

13 February

Tuesday

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

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

e-Filing of 0619-E and 0619-F (EWT and FWT) for January 2024 (Group C).

14 February

Wednesday

e-Filing of 1601-C (WTC) for January 2024 (Group B).

e-Filing of 0619-E and 0619-F (EWT and FWT) for January 2024 (Group B).

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

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

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

15 February

Thursday

e-Filing of 1601-C (WTC) for January 2024 (Group A).

e-Filing of 0619-E and 0619-F (EWT and FWT) for January 2024 (Group A).

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

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

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

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

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

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

Remittance of HDMF loan payments for January 2024.

19 February

Monday

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

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

20 February

Tuesday

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

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

23 February

Friday

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

26 February

Monday

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

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

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

28 February

Wednesday

Filing with the SEC of AFS for YE 31 October 2023 by corporations whose securities are not registered under the SRC/RSA.

Submission of the duplicate copy of 2316 (WTC Certificate) duly signed by the employees covered by substituted filing.

Payment of corporate and individual CTC for 2024.

29 February

Thursday

e-Filing and e-Payment/Filing and payment of 1702Q (ITR) for QE 31 December 2023.

Submission of RFC for YE 31 October 2023.

Submission of the SAWT for QE 31 December 2023.

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

Remittance of SSS contributions and loan payments for January 2024.

Remittance of HDMF contributions for January 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.