May 2024 Tax Calendar

May 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 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 

May 01 – Wednesday Submission of consolidated Return of All Transactions based on Reconciled Data of Stockbrokers. April 16-31, 2024 
Submission date of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs. Fiscal Year beginning July 1, 2024 
May 05 – Sunday Submission due date for of Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation (NHMFC). Month of April 2024 
E-filing/filing and E-payment/payment of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return). Month of April 2024 
E-filing/filing and E-payment/payment of BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions). Month of April 2024 
May 08 – Wednesday 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 2024 
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 NumberMonth of April 2024 
May 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 April 2024 
Submission of the Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill. Month of April 2024 
Submission of the monthly Report of DST Collected and Remitted by the Government Agency.   Month of April 2024 
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 the 9-digit TIN is an Odd Number.  Month of April 2024 
Filing and 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 Materials  Month of April 2024 
Filing and Payment due date of BIR Form 1601-C (Monthly Remittance Return of Income taxes Withheld on Compensation) - Non-eFPS Filers.  Month of April 2024 
e-Filing/Filing and 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 2024 
BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) – eFPS & Non-eFPS Filers Month of April 2024 
e-Filing/Filing and e-Payment/Payment due date of BIR Form 1606 (Withholding Tax Remittance Return for Onerous Transfer of Real Property Other than Capital Asset Including During Taxable and Exempt Month of April 2024 
e-Filing/Filing and e-Payment/Payment of BIR Form 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 2024 
e-Filing and e-Payment/Remittance due date of BIR Form 1600-VT (Monthly Remittance Return of Value-Added Tax) and/or 1600-PT (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 2024 
May 11 – Saturday  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 April 2024 
May 12 – Sunday 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 April 2024 
May 13 – Monday 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 April 2024 
May 14 – Tuesday 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 April 2024 
May 15 – Wednesday Registration (Either manually or via Online through ORUS [Online Registration and Update System]) due date for Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records. Fiscal Year ending April 30, 2024 
Submission due date for Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs Month of April 2024 
Submission due date for Summary List of Blank OCTs/TCTs/CCTs issued to all RDs Month of April 2024 
Filing & Payment due date for BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments (Non-eFPS filers) Fiscal Year ending January 31, 2024 
Filing & Payment due date of BIR Form 1707-A (Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock not Traded Through the Local Stock Exchange) - by Individual and Corporate Taxpayers  Fiscal Year ending January 31, 2024 
e-Filing/Filing & e-Payment/Payment due date for BIR Form 1701Q (Quarterly Income Tax Return For Individuals, Estates & Trusts) and Summary Alphalists of Withholding Taxes (SAWT) – eFPS & Non-eFPS Filers For the Quarter ending March 31, 2024 
e-Filing & 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 April 2024 
e-Filing & e-Payment due date for BIR Form 1702 – RT/EX/MX (eFPS filers) Fiscal Year ending January 31, 2024 
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 April 2024 
May 16 – Thursday  Submission of any Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers. May 1–15, 2024 
May 20 – Monday 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 2024 
May 25 – Saturday 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, 2024 
The Submission date for the Sworn Statement of Manufacturer’s or Importer’s Volume of Sales of each Brand of Alcohol Products, Tobacco Products and Sweetened Beverage Products. Fiscal Quarter ending April 30, 2024 
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, 2024 
E-filing/filing and E-payment/payment due date for BIR Form 2551Q (Quarterly Percentage Tax Return)  Fiscal Quarter ending April 30, 2024 
May 30 – Thursday  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, 2024 
Submission due date for Soft Copy of the Computerized Books of Accounts and Other Accounting Records. Fiscal Year ending April 30, 2024 
Submission due date for Soft copies of Inventory List and Schedules stored and saved in DVD-R/USB properly labeled with Notarized Sworn Declaration Fiscal Year ending April 30, 2024 
e-Submission due date for Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers - eFPS Filers Fiscal Year ending April 30, 2024 
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, 2024 
Online Registration (online through ORUS) due date of Computerized Books of Accounts and Other Accounting Records  Fiscal Year ending April 30, 2024