January 2024

02 January

Tuesday

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

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

Submission of RFC for YE 31 August 2023.

Submission of the SAWT for QE 31 October 2023.

Submission of soft copy of books of accounts and other required documents for YE 30 November 2023 registered under CAS.

Submission of Inventory Lists for YE 30 November 2023.

e-Submission of SLSP for QE 30 November 2023 (LTS & eFPS filers).

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

Remittance of SSS contributions and loan payments for November 2023.

Payment of 4th installment of RPT for 2023.

05 January

Friday

e-Filing and e-Payment/Filing and payment of 2000 (DST) for December 2023.

08 January

Monday

e-Submission of sales report using CRM/POS and/or other sales machine with TIN ending in even number for December 2023.

10 January

Wednesday

e-Filing and e-Payment/Filing and payment of 1600 (VAT/PT withheld) for December 2023.

e-Submission of sales report using CRM/POS and/or other sales machine with TIN ending in odd number for December 2023.

Issuance of 2307 (Certificate of VAT/PT withheld) for December 2023.

11 January

Thursday

e-Filing of 1601-C (WTC) for December 2023 (Group E).

12 January

Friday

e-Filing of 1601-C (WTC) for December 2023 (Group D).

Remittance of HDMF contributions for December 2023 by employers whose names begin with letters A to D.

15 January

Monday

Filing with the SEC of annual report for YE 30 September 2023 by corporations whose securities are registered under the SRC/RSA.

Filing and payment of 1601-C (WTC) for December 2023 (non-eFPS filers).

e-Filing of 1601-C (WTC) for December 2023 (Groups A, B and C).

e-Filing and e-Payment/Filing and payment of 1702 (ITR) and other required attachments for YE 30 September 2023.

e-Filing and e-Payment/Filing and payment of 1707-A (CGT) for YE 30 September 2023.

Submission of bound loose-leaf books of accounts and other required documents for YE 31 December 2023 registered under loose-leaf.

Submission of notarized sworn declaration of gross receipts/sales with COR by income recipients, availing of lower EWT rate or tax exemption, to withholding agents.

Submission of notarized sworn declaration of new income recipients, availing of lower EWT rate or tax exemption, by withholding agents to the BIR for December 2023.

Submission to PEZA/BOI of AFS and ITR filed with the BIR on 15 December 2023 by PEZA/BOI-registered enterprises whose YE 31 August 2023.

Submission to PEZA/BOI of ATIR and ABR (Annexes A.1 to B.2) by PEZA/BOI-registered enterprises for YE 31 August 2023.

Remittance of PHIC contributions for December 2023 by employers whose PEN ends in 0 to 4.

Remittance of HDMF loan payments for December 2023.

18 January

Thursday

Filing with the SEC of AFS for YE 30 September 2023 by securities brokers.

19 January

Friday

Submission to PEZA of EZMPR by PEZA-registered enterprises for December 2023.

Remittance of HDMF contributions for December 2023 by employers whose names begin with letters E to L.

22 January

Monday

e-Payment of 1601-C (WTC) for December 2023 (all eFPS filers).

Issuance of 2306 (FWT certificate) for QE 31 December 2023.

Issuance of 2307 (EWT certificate) for QE 31 December 2023.

Remittance of PHIC contributions for December 2023 by employers whose PEN ends in 5 to 9.

Renewal of mayor’s permit and payment of local taxes for YE 2024 or payment of 1st installment for 2024.

24 January

Wednesday

Remittance of HDMF contributions for December 2023 by employers whose names begin with letters M to Q.

25 January

Thursday

e-Filing and e-Payment/Filing and payment of 2550Q (VAT) for QE 31 December 2023.

e-Filing and e-Payment/Filing and payment of 2551Q (PT) for QE 31 December 2023.

Submission of SLSP for QE 31 December 2023 (non-eFPS filers).

29 January

Monday

Filing with the SEC of AFS for YE 30 September 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 30 November 2023.

Submission of the SAWT for QE 30 November 2023.

30 January

Tuesday

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

Submission of soft copy of books of accounts and other required documents for YE 31 December 2023 registered under CAS.

Submission of Inventory Lists for YE 31 December 2023.

e-Submission of SLSP for QE 31 December 2023 (LTS & eFPS filers).

31 January

Wednesday

e-Filing/Filing of 1604-C and 1604-F (AIR for WTC and FWT) for 2023.

e-Filing and e-Payment/Filing and payment of 1601-EQ, 1601-FQ, 1602Q and 1603Q (EWT, FWT and FBT) for QE 31 December 2023.

e-Filing and e-Payment/Filing and payment of 0605 (Annual Registration Fee).

Submission of RFC for YE 30 September 2023.

Submission of contract of lease and information on lessee/lessors/sub-lessors of commercial establishments, buildings or spaces for tenants as of 31 December 2023.

Submission of notarized sworn declaration of list of income recipients, availing of lower EWT rate of tax exemption, by withholding agents to the BIR for YE 2023.

Issuance of 2304 (Certificate not subject to WT) for 2023.

Issuance of 2306 (FWT certificate) for 2023.

Issuance of 2316 (WTC Certificate) for 2023.

Submission to BOI of BOI Form S-1 by BOI-registered enterprises for YE 30 September 2023.

Remittance of SSS contributions and loan payments for December 2023.

Remittance of HDMF contributions for December 2023 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.