February 2023 Tax Calendar

February 2023 Tax Deadlines

_{*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.}

DATE	Tax Requirement	Covered Period
February 01 – Wednesday	Submission of consolidated Return of All Transactions based on Reconciled Data of Stockbrokers.	January 16-31, 2023
February 01 – Wednesday	Submission date of engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs.	Fiscal Year beginning April 1, 2023
February 05 – Sunday	Submission of Summary Report of Certiﬁcation issued by the National Home Mortgage Finance Corporation (NHMFC) President.	Month of January 2023
February 05 – Sunday	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 January 2023
February 08 – Wednesday	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 January 2023
February 08 – Wednesday	The e-submission date of the monthly e-Sales Report of All Taxpayers using CRM/POS with TIN ending in Even Number.	Month of January 2023
February 10 – Friday	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 January 2023
	Submission of the Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill.	Month of January 2023
	Submission of the monthly Report of DST Collected and Remitted by the Government Agency.	Month of January 2023
	e-Submission of the Monthly e-Sales Report of All Taxpayers using CRM/POS with TIN ending in Odd Number.	Month of January 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 January 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 January 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 the Monthly Alphalist of Payees (MAP) — eFPS & Non-eFPS Filers.	Month of January 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 January 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 January 2023
	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 January 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 January 2023
February 11 – Saturday	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) – eFPS Filers under Group E	Month of January 2023
February 12 – Sunday	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) – eFPS Filers under Group D	Month of January 2023
February 13 – Monday	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) – eFPS Filers under Group C	Month of January 2023
February 14 – Tuesday	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) – eFPS Filers under Group B	Month of January 2023
February 15 – Wednesday	Submission of Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs.	Month of January 2023
	Submission of summary List of Blank OCTs/TCTs/CCTs issued to all RDs.	Month of January 2023
	Filing and Payment due date for BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments.	Fiscal Year ending October 31, 2022
	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 October 31, 2022
	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 January 2023
	E-filing and E-payment due date for BIR Form 1702 - RT/EX/MX	Fiscal Year ending October 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 January 2023
	Registration due date for Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records	Fiscal Year ending January 31, 2023
February 16 – Friday	Submission of any consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers.	February 1-15, 2022
February 20 – Monday	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 Racetrack Operators) – eFPS & Non-eFPS Filers	Month of January 2023
February 25 – Saturday	The Submission date for the Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers - Non-eFPS Filers	Fiscal Quarter ending January 31, 2023
	The Submission date for the Sworn Statement of the Manufacturer’s or Importer’s Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products.	Fiscal Quarter ending January 31, 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 January 31, 2023
	E-filing/filing and E-payment/payment due date for BIR Form 2551Q (Quarterly Percentage Tax Return)	Fiscal Quarter ending January 31, 2023
February 28 – Tuesday	Submission date for the Duplicate Copy of BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld-For Compensation Payment With or Without Tax Withheld) Duly Signed by the Employees Covered by Substituted Filing.	Calendar Year 2022

February 2023 Tax Calendar

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