July 2023 Tax Calendar

July 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.

DATE

Tax Requirement

Covered Period

July 01 – Saturday

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

July 05 – Wednesday

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

July 08 – Saturday

  • 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 June 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 June  2023

July 10 – Monday

  • 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 June 2023
  • Submission of the Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill.
  • Month of June  2023 
  • Submission of the monthly Report of DST Collected and Remitted by the Government Agency. 
  • Month of June 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 June 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 June 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 June  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) and BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - National Government Agencies (NGAs).
  • Month of June  2023 
  • E-Submission due date 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 June  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 June  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 June  2023 

July 11 – Tuesday

  • 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 June  2023 

July 12 – Wednesday

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

July 13 – Thursday

  • 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 June 2023 

July 14 – Friday

  • 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 June 2023 

July 15 – Saturday

  • Online registration due date for Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records.
  • Fiscal Year ending June 30, 2023
  • e-Filing and e-Payment due date for  BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - eFPS Filers under Group A.
  • Month of June 2023
  • e-Filing and e-Payment due date for BIR Form 1702 – RT/EX/MX
  • Fiscal Year ending March 31, 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 March 31, 2023
  • Filing and Payment due date for BIR Form 2200-M (Excise Tax Return for Mineral Products)
  • For the Quarter ending June 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 March 31, 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.
  • Month of June 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 June 30, 2023
  • Submission due date for List of Medical Practitioners
  • For the Quarter ending June 30, 2023
  • Submission due date for Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs
  • Month of June 2023
  • Submission due date for Summary List of Blank OCTs/TCTs/CCTs issued to all RDs.
  • Month of June 2023
  • Submission due date for Copy of Quarterly Updates of Assessment Roll (List of existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer
  • For the Quarter ending June 30, 2023
  • Submission due date for Quarterly Inventory of Machines Sold
  • For the Quarter ending June 30, 2023

July 16 – Sunday

  • Submission of any consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers.
  • July 1-15, 2023

July 20 – Thursday

  • Submission due date for Quarterly Information on OCWs or OFWs Remittances Exempt from DST furnished by the Local Banks & Non-Bank Money Transfer Agents.
  • For the Quarter ending June 30, 2023
  • Submission due date for Quarterly Report of Printer.
  • For the Quarter ending June 30, 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 June 2023

July 25 – Tuesday

  • The Submission date for the Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers - Non-eFPS Filers.
  • For the Quarter ending June 30, 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 June 30, 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 June 30, 2023
  • E-filing/filing and E-payment/payment due date for BIR Form 2551Q (Quarterly Percentage Tax Return)
  • For the Quarter ending June 30, 2023

July 30 – Sunday

  • Online Registration due date for Computerized Books of Accounts and Other Accounting Records
  • Fiscal Year ending June 30, 2023
  • Submission due date for Soft Copy of the Computerized Books of Accounts and Other Accounting Records.
  • Fiscal Year ending June 30, 2023
  • Submission due date for Proof of eFiled 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 March 31, 2023
  • Submission due date for Soft Copies of Inventory List and Schedules stored and saved in DVD-R/USB properly labeled together with Notarized Sworn Declaration.
  • Fiscal Year ending June 30, 2023
  • E-Submission due date for Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers - eFPS Filers
  • For the Quarter ending June 30, 2023

July 31 – Monday

  • 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 June 30, 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 June 30, 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 June 30, 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 June 30, 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 June 30, 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
  • 1st Semester of 2023
  • Submission due date for Sworn Statement by every Lessee/Concessionaire/Owner or Operator of Mines & Quarry/Processor of Minerals/Producer or Manufacturer of Mineral Products.
  • 1st Semester of 2023