September 2023 Tax Calendar

Here are the tax deadlines for September 2023

*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

September 01 – Friday

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

September 05 – Tuesday

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

September 08 – Friday

  • 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 August 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 August 2023

September 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 August 2023
  • Submission of the Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill.
  • Month of August 2023
  • Submission of the monthly Report of DST Collected and Remitted by the Government Agency.  
  • Month of August 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 August 2023
  • E-filing/filing and e-Payment/Payment due date for 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 August 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 August 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 August 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 August 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 August 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 August 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 August 2023

September 11 – Monday

  • 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 August 2023

September 12 – Tuesday

  • 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 August 2023

September  13 – Wednesday

  • 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 August 2023

September 14 – 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 B.
  • Month of August 2023

September 15 – Friday

  • Online registration due date for Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records.
  • Fiscal Year ending August 31, 2023
  • e-Filing and 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 August 2023
  • e-Filing and e-Payment due date for BIR Form 1702 – RT/EX/MX
  • Fiscal Year ending May 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 May 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 May 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 August 2023
  • Submission due date for Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs.
  • Month of August 2023
  • Submission due date for Summary List of Blank OCTs/TCTs/CCTs issued to all RDs.
  • Month of August 2023

September 16 – Saturday

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

September 20 – Wednesday

  • 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 August 2023

September 25 – Monday

  • The Submission date for the Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayer - Non-eFPS Filers.
  • For the Fiscal Quarter ending August 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 Fiscal Quarter ending August 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 Fiscal Quarter ending August 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 Fiscal Quarter ending August 31, 2023

September  29 – Friday

  • 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).
  • For the Fiscal Quarter ending July 31, 2023.

September 30 – Saturday

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