December 2023 Tax Calendar

December 2023 Tax Calendar

*This Tax Calendar has been reviewed by the tax team at Yu Villar Tadeja & Co., a member firm of the Mazars global network of Firms. The team has diligently utilized the most recent laws, rules, and regulations issued by relevant government authorities as of October 2023, as our primary references.

Yu Villar Tadeja & Co., its partners, and staff, does not assume liability under any circumstance for any decisions or actions taken by any party for using this calendar. If you have any inquiries regarding this calendar, please reach us through contactus@mazars.ph.
Note that deadlines falling on a weekend will be moved to the nearest working day. 

DATE

Tax Requirement

Covered Period

December 01 – Friday

  • Submission of consolidated Return of All Transactions based on Reconciled Data of Stockbrokers.
  • November 16-30, 2023
  • Submission date of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs.
  • Fiscal Year beginning February 1, 2024

December 05 – Sunday

  • Submission of Summary Report of Certification issued by the National Home Mortgage Finance Corporation (NHMFC) President. 
  • Month of November 2023
  • E-filing/filing and E-payment/payment of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) and BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions).
  • Month of November 2023

December 08 – Friday

  • Submission of All Transcript Sheets of Official Register Books (ORBs) used by Dealers/Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverage Products, Mineral Products & Automobiles.
  • Month of November 2023
  • The e-submission date of the monthly e-Sales Report of All Taxpayers using CRM/POS with TIN ending in Even Number.
  • Month of November 2023

December 10 – Sunday

  • Submission of the List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT made by each buyer appearing in the List by a Sugar Cooperative.
  • Month of November 2023
  • Submission of the Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill.
  • Month of November 2023
  • Submission of the monthly Report of DST Collected and Remitted by the Government Agency.  
  • Month of November 2023
  • e-Submission of the Monthly e-Sales Report of All Taxpayers using CRM/POS with TIN ending in Odd Number.
  • Month of November 2023
  • E-filing/filing and E-payment/payment of BIR Form 0620 (Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent’s Deposit Account) – eFPS & Non-eFPS Filers.
  • Month of November 2023
  • E-filing/filing and E-payment/payment of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) — eFPS & Non-eFPS Filers.
  • Month of November 2023
  • E-filing/filing and E-payment/payment of BIR Form 1606 – Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt).
  • Month of November 2023
  • E-filing/filing and E-payment/Remittance of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and BIR Form 1601-C — National Government Agencies (NGAs).
  • Month of November 2023
  • E-filing/filing and E-payment/payment of BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed.
  • Month of November 2023
  • Filing and Payment of BIR Forms 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation), 0619-E (Monthly Remittance Form of Creditable Income Taxes Withheld-Expanded) and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) — Non-eFPS Filers.
  • Month of November 2023
  • E-filing/filing and E-payment/Remittance of BIR Form 2200-M Excise Tax Return for Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals.
  • Month of November 2023

December 11 – Monday

  • E-filing due date for BIR Forms 1601-C, 0619-E and 0619-F – eFPS Filers under Group E.
  • Month of November 2023

December 12 – Tuesday

  • E-filing due date for BIR Forms 1601-C, 0619-E and 0619-F – eFPS Filers under Group D.
  • Month of November 2023

December 13 – Wednesday

  • E-filing due date for BIR Forms 1601-C, 0619-E and 0619-F – eFPS Filers under Group C.
  • Month of November 2023

December 14 – Thursday

  • E-filing of BIR Forms 1601-C, 0619-E and 0619-F – eFPS Filers under Group B.
  • Month of November 2023

December 15 – Friday

  • Submission of Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs.
  • Month of November 2023
  • Submission of summary List of Blank OCTs/TCTs/CCTs issued to all RDs.
  • Month of November 2023
  • Filing and Payment due date for BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments — Non-eFPS Filers.
  • Fiscal Year ending August 31, 2023
  • Filing and Payment due date for BIR Form 1707-A (Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) – by Corporate Taxpayers.
  • Fiscal Year ending August 31, 2023
  • E-Filing and E-payment/Payment due date for BIR Forms 1601-C, 0619-E and 0619-F - eFPS Filers under Group A.
  • Month of November 2023
  • E-filing and E-payment due date for BIR Form 1702 - RT/EX/MX – eFPS Filers.
  • Fiscal Year ending August 31, 2023
  • E-Payment due date for BIR Forms 1601-C, 0619-E and 0619-F – eFPS Filers under Group E, D ,C & B.
  • Month of November 2023
  • Registration due date for Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records
  • Fiscal Year ending November 30, 2023

December 16 – Saturday

  • Submission of any consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers.
  • December 1-15, 2023
  • E-filing/filing and E-payment/payment due date for BIR Form 1600 WP (Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators) – eFPS & Non-eFPS Filers.
  • Month of November 2023

December 25 – Monday

  • The Submission date for the summary List of Sales/Purchases/Importations by VAT Registered Taxpayers — Non-eFPS Filers.
  • Fiscal Quarter ending November 30, 2023
  • The Submission date for a Sworn Statement of the Manufacturer’s or Importer’s Volume of Sales of each Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products.
  • Fiscal Quarter ending November 30, 2023
  • E-filing/filing and E-payment/payment due date for BIR Form 2550Q (Quarterly Value-Added Tax Return) - eFPS & Non-eFPS Filers.
  • Fiscal Quarter ending November 30, 2023
  • E-filing/filing and E-payment/payment due date for BIR Form 2551Q (Quarterly Percentage Tax Return) - eFPS & Non-eFPS Filers.  
  • Fiscal Quarter ending November 30, 2023

December 30 – Saturday

 

  • Submission date for the Soft Copy of the Computerized Books of Accounts and Other Accounting Records.
  • Fiscal Year ending November 30, 2023
  • Submission of Inventory List
  • Fiscal Year ending November 30, 2023
  • Submission date of Proof of eFiled 1702 - RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments through Audited Financial Statements (eAFS) or Manually.
  • Fiscal Year ending August 31, 2023
  • E-filing/filing and e-payment/payment due date of BIR Form 1702Q (Quarterly Income Tax Return For Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT)
  • Fiscal Quarter ending October 31, 2023
  • E-submission due date for Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers - eFPS Filers.
  • Fiscal Quarter ending November 30, 2023

December 31 – Sunday

  • Submission due date of Manufacturers’/Assemblers’/Importers’ Sworn Statement of each Particular Brand/Model of Automobile, Alcohol Products, Tobacco Products and Sweetened Beverages.
  • 2nd Semester of 2023