May 2023 Tax Calendar

May 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

May 01 – Monday

  • Submission of Consolidated Return of all transactions based on Reconciled Data of Stockbrokers.
  • April 16–30, 2023
  • Submission date of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs.
  • Fiscal Year beginning July 1, 2023

May 05 – Friday

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

May 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 April 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 April 2023

May 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 April 2023
  • Submission of the Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill.
  • Month of April 2023
  • Submission of the monthly Report of DST Collected and Remitted by the Government Agency.  
  • Month of April 2023
  • e-Filing/Filing & e-Payment/Payment due date of BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed
  • Month of April 2023
  • e-Filing/Filing & e-Payment/Payment due date of BIR Form 0620 (Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent’s Deposit Account) – eFPS & Non-eFPS Filers
  • Month of April 2023
  • e-Filing/Filing & e-Payment/Payment due date 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 April 2023
  • e-Filing/Filing & e-Payment/Payment due date of BIR Form 1606 – (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt)
  • Month of April 2023
  • e-Filing & e-Payment/Remittance due date of 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 April 2023
  • e-Submission due date of 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 April 2023
  • Filing & Payment due date 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 April 2023
  • Filing & Payment/Remittance due date of BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals
  • Month of April 2023

May 11 – Thursday

  • E-Filing due date for 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 April 2023

May 12 – Friday

  • E-Filing due date for 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 April 2023

May 13 – Saturday

  • E-Filing due date for 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 April 2023

May 14 – Sunday

  • E-Filing due date for 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 April 2023

May 15 – Monday

  • Online Registration due date for  Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records.
  • Fiscal Year ending April 30, 2023
  • e-Filing & e-Payment due date for 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 A
  • Month of April 2023
  • e-Filing & e-Payment due date for BIR Form 1702 – RT/EX/MX
  • Fiscal Year ending January 31, 2023
  • Filing & Payment due date for BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments
  • Fiscal Year ending January 31, 2023
  • Filing & 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 January 31, 2023
  • e-Filing/Filing & e-Payment/Payment due date for BIR Form 1701Q (Quarterly Income Tax Return For Individuals, Estates & Trusts) and Summary Alphalist of Withholding Taxes (SAWT) – eFPS & Non-eFPS Filers.
  • For the Quarter ending March 31, 2023
  • e-Payment due date for 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, D, C & B
  • Month of April 2023
  • Submission due date for Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs
  • Month of April 2023
  • Submission due date for Summary List of Blank OCTs/TCTs/CCTs issued to all RDs
  • Month of April 2023

May 16 – Tuesday

  • Submission of the Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers
  • May 1–15, 2023

May 20 – Saturday

  • e-Filing/FILING & 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 March 2023

May 25 – Thursday

  • The Submission date for the Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayer - Non-eFPS Filers.
  • Fiscal Quarter ending April 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.
  • Fiscal Quarter ending April 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 April 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 April 30, 2023

May 30 – Tuesday

  • Online Registration due date for Computerized Books of Accounts and Other Accounting Records
  • Fiscal Year ending April 30, 2023
  • Submission due date for Soft Copy of the Computerized Books of Accounts and Other Accounting Records
  • Fiscal Year ending April 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 January 31, 2023
  • Submission due date for Soft copies of Inventory List and Schedules stored and saved in DVD-R/USB properly labeled and Sworn Declaration
  • Fiscal Year ending April 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 March 31, 2023
  • e-Filing/Filing & 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).
  • For the Quarter ending March 31, 2023