January 2024 Tax Calendar

January 2024 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 January 2024, 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 or a holiday will be moved to the nearest working day.

 

DATE

Tax Requirement

Covered Period

January 01 – Monday

  • Submission of consolidated Return of All Transactions based on Reconciled Data of Stockbrokers.
  • December 16–31, 2023
  • Submission date of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs.
  • Fiscal Year beginning March 1, 2024

January 05 – Friday

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

January 08 – Monday

  • Submission of All Transcript Sheets 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 December 2023
  • The e-submission date of the Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Even Number.
  • Month of December 2023 

January 10 – Wednesday

  • 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 December 2023 
  • Submission of the Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill.
  • Month of December 2023 
  • Submission of the monthly Report of DST Collected and Remitted by the Government Agency.  
  • Month of December 2023 
  • E-filing/filing and e-Payment/Payment due date for BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed.
  • Month of December 2023 
  • E-filing/filing and e-Payment/Payment due date for 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 December 2023 
  • E-filing/filing and e-Payment/Payment due date for BIR Form 1606 – (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt).
  • Month of December 2023 
  • E-filing and e-Payment/Remittance due date for BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) - National Government Agencies (NGAs).
  • Month of December 2023 
  • E-Submission due date Monthly e-Sales Report for Monthly e-Sales Report for All Taxpayers using CRM/POS and/or Other Similar Business Machines whose last digit of 9-digit TIN is Odd Number.
  • Month of December 2023
  • Filing and Payment/Remittance due date for BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals.
  • Month of December 2023

January 11 – Thursday

  • E-Filing due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group E.
  • Month of December 2023

January 12 – Friday

  • E-Filing due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group D.
  • Month of December 2023

January 13 – Saturday

  • E-Filing due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group C.
  • Month of December 2023

January 14 – Sunday

  • E-Filing due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group B.
  • Month of December 2023

January 15 – Monday 

  • Registration due date for Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records (Manual or thru ORUS)
  • Calendar Year ending December 31, 2023
  • Submission due date for Notarized Income Payee’s Sworn Declaration of Gross Receipts/Sales with required attachments of Individuals to the Payor or Withholding Agent 
  • Calendar Year 2024 
  • Submission due date for List of Medical Practitioners
  • For the Quarter ending December 31, 2023
  • Submission due date for Quarterly List (with Monthly Breakdown) of Contractors of Gov’t. Contracts entered into by the Provinces/Cities/Municipalities/Barangays.
  • For the Quarter ending December 31, 2023
  • Submission due date for Quarterly Updates of Assessment Roll (List of Existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer. 
  • For the Quarter ending December 31, 2023
  • Submission due date for Quarterly Inventory of Machines Sold
  • For the Quarter ending December 31, 2023    
  • Submission due date for Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs
  • Month of December 2023
  • Submission due date for Summary List of Blank OCTs/TCTs/CCTs issued to all RDs
  • Month of December 2023
  • e-Filing and e-Payment/Remittance due date of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - National Government Agencies (NGAs)
  • Month of December 2023
  • e-Filing and e-Payment due date for BIR Form 1702 – RT/EX/MX.
  • Fiscal Year ending September 30, 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 September 30, 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 September 30, 2023
  • Filing and Payment due date for BIR Form 2200-M (Excise Tax Return for Mineral Products).
  • For the Quarter ending December 31, 2023
  • Filing and Payment due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - Non-eFPS Filers.
  • Month of December 2023
  • E-Filing due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - eFPS Filers under Group A.
  • Month of December 2023

January 16 – Tuesday

  • Submission of any Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers
  • January 1-15, 2024

January 20 – Saturday 

  • Submission due date for Quarterly Information on OCWs or OFWs Remittances Exempt from DST furnished by the Local Banks and Non-Bank Money Transfer Agents.
  • For the Quarter ending December 31, 2023
  • Submission due date for Quarterly Report of Printer
  • For the Quarter ending December 31, 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 December 2023
  • E-Payment due date for BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) – eFPS Filers under Group E, D, C, B & A.
  • Month of December 2023

January 25 – Thursday

  • The Submission date for the Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayer - Non-eFPS Filers.
  • For the Quarter ending December 31, 2023
  • The Submission date for the Sworn Statement of Manufacturer’s or Importer’s Volume of Sales of each particular Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products.
  • For the Quarter ending December 31, 2023
  • E-filing/filing and E-payment/payment due date for BIR Form 2550Q (Quarterly Value-Added Tax Return) - eFPS & Non-eFPS Filers.
  • For the Quarter ending December 31, 2023
  • E-filing/filing and E-payment/payment due date for BIR Form 2551Q (Quarterly Percentage Tax Return) – eFPS & Non-eFPS Filers.
  • For the Quarter ending December 31, 2023

January 29 – Monday

  • E-filing/filing and E-payment/payment due date for 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 November 30, 2023

January 30 – Tuesday

  • Submission due date for Proof of e-Filed BIR Form 1702-RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) or Manually
  • Fiscal Year ending September 30, 2023
  • Submission due date for Soft Copy of the Computerized Books of Accounts and Other Accounting Records
  • Calendar Year ending December 31, 2023
  • Submission due date for Soft Copies of Inventory List and Schedules stored and saved in DVD-R/USB properly labeled together with a Notarized Sworn Declaration
  • Calendar Year ending December 31, 2023
  • e-Submission due date for Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers - eFPS Filers
  • For the Quarter ending December 31, 2023
  • Online Registration (thru ORUS) of Computerized Books of Accounts and Other Accounting Records
  • Calendar Year ending December 31, 2023

January 31 – Wednesday

 

  • Submission due date for Sworn Statement by every Lessee/Concessionaire/Owner/
    Operator of Mines or Quarry/Processor of Minerals/Producers or Manufacturers of Mineral Products.
  • 2nd Semester of 2023
  • Submission due date for Sworn Declaration of Motels & Other Similar Establishments
  • Taxable Year 2023
  • Submission due date for Sworn Statement by Senior Citizens whose Annual Income does not exceed the poverty level as determined by NEDA thru the NSCB
  • Taxable Year 2023
  • Submission due date for Sworn Certification from the International Carrier stating that there is no change in the Domestic Laws of its Home Country Granting Income Tax Exemption to Philippine Carriers
  • Calendar Year 2024 for Exemptions issued in 2023
  • Submission due date for Annual information by all Accredited Tax Agents/Practitioners to be submitted to RNAB/RRAB
  • Taxable Year 2023
  • Submission due date for Annual Alphabetical List of Professionals/Persons who were issued Professional/Occupational Tax Receipt (PTR/OTR) by LGUs
  • Calendar Year ending December 31, 2023
  • Submission due date for Contract of Lease and Lessee Information Statement and Other Attachments by Lessors/Sub-Lessors of Commercial Establishments, Buildings or Spaces for Tenants.
  • 2nd Semester of 2023
  • Submission due date for Notarized Income Payor/Withholding Agent’s Sworn Declaration with List of Payees Not  Subjected To Withholding Tax
  • Calendar Year 2024
  • E-Filing due date for BIR Form 1604-C (Annual Information Return of Income Taxes Withheld on Compensation) and BIR Form 1604-F (Annual Information Return of Income Payments Subjected to Final Withholding Taxes) and Related Alphalist.
  • Calendar Year 2023
  • E-Filing/Filing and e-Payment/Payment due date for BIR Form 1621 (Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent’s Deposit Account) – eFPS & Non-eFPS Filers
  • For the Quarter ending December 31, 2023
  • E-Filing/Filing and e-Payment/Payment due date for BIR Form 1601-EQ (Quarterly Remittance Return of Creditable Income Taxes Withheld-Expanded) and Quarterly Alphalist of Payees (QAP) – eFPS & Non-eFPS Filers
  • For the Quarter ending December 31, 2023
  • E-Filing/Filing and e-Payment/Payment due date for BIR Form 1601-FQ (Quarterly Remittance Return of Final Income Taxes Withheld) and Quarterly Alphalist of Payees (QAP) - eFPS & Non-eFPS Filers
  • For the Quarter ending December 31, 2023
  • E-Filing/Filing and e-Payment/Payment due date for BIR Form 1602Q (Quarterly Remittance Return of Final Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.) – eFPS & Non-eFPS Filers
  • For the Quarter ending December 31, 2023
  • E-Filing/Filing and e-Payment/Payment due date for BIR Form 1603Q (Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other Than Rank and File) - eFPS & Non-eFPS Filers
  • For the Quarter ending December 31, 2023
  • E-Payment/Payment due date Annual Registration Fee for Every Head Office and/or Branch of any Business Establishment
  • Taxable Year 2024
  • Distribution due date for BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld – For Compensation Payment With or Without Tax Withheld) to the Employees
  • Calendar Year 2023