Escolar Documentos
Profissional Documentos
Cultura Documentos
Ma. Victoria C. Espao
About P&A
annual audit review engagement due
diligence and acquisition audit special
audit using agreed-upon procedures
technical advice and training SEC
reporting and compliance assistance in
applying with SEC for an increase in
authorized capital stock
Audit and
Assurance
Advisory
Services
Tax Advisory
and
Compliance
P&A Grant
Thornton
Outsourcing, Inc.
accounting services
payroll processing services
secondment fixed assets
record maintenance offshoring
About Grant
Thornton
International
Roque
Law Firm
JJ
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CONTACTS
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e-FILING/FILING and
e-PAYMENT/PAYMENT
2000 - DST for December
2013
SUBMISSION
Summary report of
certifications issued by the
President of NHMFC (RA 7279)
for December 2013
e-SUBMISSION
eSales report of taxpayers
using CRM/POS and other
sales machines with TIN
ending in an even number for
December 2013
SUBMISSION
Transcript sheets of ORB
for distilled spirits, wines,
fermented liquor, tobacco
products, oil, automobiles, and
cigarette paper for December
2013
e-FILING/FILING and
e-PAYMENT/PAYMENT/
REMITTANCE
1600 - Withholding VAT/PT for
December 2013
FILING and REMITTANCE
1603 - FBT for CQ ended
December 2013 (non-eFPS
taxpayers)
e-SUBMISSION
eSales report of taxpayers
using CRM/POS and other
sales machines with TIN
ending in an odd number for
December 2013
SUBMISSION
Transcript sheets of ORB for
mineral products for December
2013
A sugar cooperatives list of
buyers of sugar for December
2013, together with a copy of
certificate of advance payment
of VAT made by each buyer
appearing on the list
Information return on releases
of refined sugar by the
proprietor or operator of
a sugar refinery or mill for
December 2013
Copy of the list submitted to
the nearest DOLE Regional/
Provincial Offices Operations
Division/Unit showing the
names of MWEs who received
the hazard pay, including
justification for payment of
hazard pay for the period of
December 2013
DISTRIBUTION
2306 - Certificate of VAT/PT
withheld for December 2013
e-FILING
1601C, 1601E, 1601F and
1602 - Withholding return on
compensation, EWT and FWT
for December 2013 (Group E)
e-FILING
1601C, 1601E, 1601F and
1602 - Withholding return on
compensation, EWT and FWT
for December 2013 (Group D)
e-FILING
1601C, 1601E, 1601F and
1602 - Withholding return on
compensation, EWT and FWT
for December 2013 (Group C)
FILING
SEC - AFS of corporations
whose securities are
registered under RSA or SRC
for FY ended September 2013
e-FILING
1601C, 1601E, 1601F and
1602 - Withholding return on
compensation, EWT and FWT
for December 2013 (Group B)
SUBMISSION
PEZA - AFS of PEZA-registered
enterprises for FY ended
August 2013, filed with the BIR
on December 15, 2013
REMITTANCE
HDMF - M1-1 contributions
by employers whose names
start with letters A to D for
December 2013
e-FILING/FILING and
e-PAYMENT/PAYMENT
1702 and 1702-AIF - 1605
ITR and AIF of corporations
and partnerships for FY ended
September 2013
1704 - IAET for CY 2013
2200M - Excise tax for mineral
products for CQ ended
December 2013
FILING and PAYMENT
1707A - Consolidated CGT
return for shares not traded
in the stock exchange for FY
ended September 2013
REGISTRATION
Bound, computer-generated/
loose-leaf books of accounts
and other accounting records
for CY 2013
e-SUBMISSION
Summary list of machines
(CRM-POS) sold by machine
distributors/dealers/vendors/
suppliers for TQ ended
December 2013
SUBMISSION
List of medical practitioners
of hospitals and clinics for CQ
ended December 2013
PhilHealth - RF-1 remittance
report for December 2013
REMITTANCE
SSS - R-5 contributions for
December 2013 of employers
with SSS identification numbers
ending in 3 or 4
REMITTANCE
HDMF - M1-1 contributions
by employers whose names
start with letters E to L for
December 2013
e-PAYMENT
1601C, 1601E, 1601F and
1602 - Withholding return on
compensation, EWT and FWT
for December 2013 (all eFPS
groups)
FILING and PAYMENT
2550M and 2551M - VAT and
PT for December 2013 (noneFPS taxpayers)
e-FILING/FILING and
e-PAYMENT/PAYMENT
2551Q - PT for TQ ended
December 2013
PAYMENT
LGU - LBT in full or first
installment for CY 2014
LGU - Renewal of mayors
permit for CY 2014
DISTRIBUTION
2307 - Certificate of EWT for
TQ ended December 2013
SUBMISSION
Quarterly information on OCWs
or OFWs remittances that
are exempt from DST, to be
furnished by the local banks
and non-bank money transfer
agents for fourth quarter of CY
2013
REMITTANCE
SSS - R-5 contributions for
December 2013 of employers
with SSS identification numbers
ending in 5 or 6
e-FILING
2550M and 2551M - VAT and
PT for December 2013 (Group
E)
e-FILING
2550M and 2551M - VAT and
PT for December 2013 (Group
D)
e-FILING
2550M and 2551M - VAT and
PT for December 2013 (Group
C)
e-FILING
2550M and 2551M - VAT and
PT for December 2013 (Group
B)
REMITTANCE
HDMF - M1-1 contributions
by employers whose names
start with letters M to Q for
December 2013
e-FILING/FILING and
e-PAYMENT/PAYMENT
2550Q - VAT for TQ ended
December 2013
e-PAYMENT
2550M and 2551M - VAT and
PT for December 2013 (all
eFPS groups)
e-FILING
2550M and 2551M - VAT and
PT for December 2013 (Group
A)
SUBMISSION
Summary list of sales/
purchases by VAT-registered
taxpayers (non-eFPS taxpayers)
for TQ ended December 2013
Sworn statement of
manufacturers or importers
on the volume of sales per
brand of alcohol and tobacco
products for October to
December 2013
REFUND
Excess taxes withheld on
compensation by employer for
CY 2013
REMITTANCE
SSS - R-5 contributions for
December 2013 of employers
with SSS identification numbers
ending in 7or 8
FILING
SEC - AFS of corporations
whose securities are not
registered under RSA or SRC
for FY ended September 2013
e-FILING/FILING and
e-PAYMENT/PAYMENT
1702Q - Quarterly ITR for TQ
ended November 2013
REGISTRATION
Computerized books of
accounts and other accounting
records in CD-R, DVD-R or other
optical media, and affidavit on
the post-reporting requirements
for CAS for CY 2013
e-SUBMISSION
Summary list of sales/
purchases by VAT-registered
taxpayers (all eFPS groups) for
TQ ended December 2013
SUBMISSION
Inventory list for TY ended
December 2013
PEZA - ITR of PEZA-registered
enterprises for FY ended
September 2013, filed with the
BIR on January 15, 2014
e-FILING/FILING
1604CF - Withholding
information return on
compensation and FWT for CY
2013
e-PAYMENT/PAYMENT
1605 Annual Registration Fee
for CY 2013
REGISTRATION
Manual books of accounts
and other accounting records
if using new books for FY
beginning February 1, 2014
SUBMISSION
Contract of lease and
information on lessee of lessors
or sub-lessors of commercial
establishments, buildings
or spaces for tenants as of
December 31, 2013
1
2
3
4
5
6
7
8
9
January
T
6
13
20
27
7
14
21
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W
1
8
15
22
29
Th
2
9
16
23
30
F
3
10
17
24
31
Sa
4
11
18
25
Su
5
12
19
26
10
11
12
CONTACTS
The instinct to grow and rebuild from the ashes of 9/11 drives the
city of New York to rise up and achieve bigger goals.
J
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CONTACTS
D
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SUBMISSION
Summary report of
certifications issued by the
President of NHMFC (RA
7279) for January 2014
e-SUBMISSION
SUBMISSION
e-FILING
REGISTRATION
Bound, computer-generated/
loose-leaf books of accounts
and other accounting
records for FY ended
January 2014
e-SUBMISSION
e-FILING/FILING and
e-PAYMENT/PAYMENT
FILING
SUBMISSION
e-PAYMENT
REMITTANCE
REMITTANCE
e-FILING
REMITTANCE
SUBMISSION
SUBMISSION
DISTRIBUTION
e-SUBMISSION
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of certificate of advance
payment of VAT made by
each buyer appearing on the
list
Information return on
releases of refined sugar by
the proprietor or operator of
a sugar refinery or mill for
January 2014
e-FILING/FILING and
e-PAYMENT/PAYMENT
DISTRIBUTION
REMITTANCE
e-FILING
e-FILING
e-FILING
e-FILING/FILING and
e-PAYMENT/PAYMENT
SUBMISSION
REMITTANCE
e-PAYMENT
SUBMISSION
e-FILING
FILING
PAYMENT
REMITTANCE
1
2
3
4
5
6
7
8
9
February
Th
3
10
17
24
4
11
18
25
5
12
19
26
6
13
20
27
7
14
21
28
Sa
1
8
15
22
Su
2
9
16
23
11
12
CONTACTS
10
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CONTACTS
D
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e-FILING/FILING and
e-PAYMENT/PAYMENT
SUBMISSION
e-FILING/FILING and
e-PAYMENT/PAYMENT/
REMITTANCE
REGISTRATION
Computerized books
of accounts and other
accounting records in
CD-R, DVD-R or other optical
media, and affidavit on the
post-reporting requirements
for CAS for FY ended
January 2014
SUBMISSION
Summary report of
certifications issued by the
President of NHMFC (RA
7279) for February 2014
SUBMISSION
DISTRIBUTION
FILING
SUBMISSION
REMITTANCE
REMITTANCE
e-FILING
e-PAYMENT
e-FILING/FILING and
e-PAYMENT/PAYMENT
REGISTRATION
e-PAYMENT
DISTRIBUTION
REMITTANCE
e-FILING
REMITTANCE
REGISTRATION
Computerized books
of accounts and other
accounting records in
CD-R, DVD-R or other optical
media, and affidavit on the
post-reporting requirements
for CAS for FY ended
February 2014
SUBMISSION
e-FILING/FILING and
e-PAYMENT/PAYMENT
e-SUBMISSION
e-FILING/FILING and
e-PAYMENT/PAYMENT
e-FILING
e-FILING
SUBMISSION
Bound, computer-generated/
loose-leaf books of accounts
and other accounting
records for FY ended
February 2014
e-SUBMISSION
SUBMISSION
REMITTANCE
vendors/suppliers for TQ
ended February 2014
e-FILING
REMITTANCE
e-SUBMISSION
SUBMISSION
e-SUBMISSION
SUBMISSION
e-SUBMISSION
A
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S
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P
e-FILING/FILING
PAYMENT
REMITTANCE
1
2
3
4
5
6
7
8
9
March
M
Th
3
4
10 11
17 18
24
/31 25
5
12
19
26
6
13
20
27
7
14
21
28
Sa
1
8
15
22
29
Su
2
9
16
23
30
11
12
CONTACTS
10
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B
M
A
Y
J
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e-FILING/FILING and
e-PAYMENT/PAYMENT
N
O
V
CONTACTS
D
E
C
SUBMISSION
Summary report of
certifications issued by the
President of NHMFC (RA
7279) for March 2014
e-SUBMISSION
SUBMISSION
A
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G
O
C
T
SUBMISSION
A
P
R
S
E
P
M
A
R
J
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SUBMISSION
DISTRIBUTION
e-SUBMISSION
REMITTANCE
e-FILING
e-FILING
SUBMISSION
REMITTANCE
e-FILING/FILING and
e-PAYMENT/PAYMENT
DISTRIBUTION
Bound, computer-generated/
loose-leaf books of accounts
REMITTANCE
PAYMENT
e-FILING
REMITTANCE
e-FILING/FILING and
e-PAYMENT/PAYMENT
REGISTRATION
e-FILING
REMITTANCE
FILING
FILING
SUBMISSION
SUBMISSION
e-FILING/FILING and
e-PAYMENT/PAYMENT
Computerized books
of accounts and other
accounting records in
CD-R, DVD-R or other optical
media, and affidavit on the
post-reporting requirements
for CAS for FY ended March
2014
Manual books of accounts
and other accounting
records if using new books
for FY beginning May 1,
2014
e-SUBMISSION
e-PAYMENT
e-FILING
SUBMISSION
REGISTRATION
FILING
e-FILING
e-SUBMISSION
e-PAYMENT
e-FILING
SUBMISSION
REMITTANCE
e-FILING/FILING and
e-PAYMENT/PAYMENT/
REMITTANCE
REMITTANCE
1
2
3
4
5
6
7
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9
From nothingness in winter to full bloom in spring, natures
instinct for growth is both powerful and enduring.
April
M
W
2
9
16
23
30
Th
3
10
17
24
F
4
11
18
25
Sa
5
12
19
26
Su
6
13
20
27
11
12
9 - Araw ng Kagitingan
17 - Maundy Thursday
18 - Good Friday
19 - Black Saturday
CONTACTS
7
14
21
28
T
1
8
15
22
29
10
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N
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CONTACTS
D
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e-FILING/FILING and
e-PAYMENT/PAYMENT
SUBMISSION
Summary report of
certifications issued by the
President of NHMFC (RA
7279) for April 2014
SUBMISSION
REMITTANCE
e-FILING/FILING and
e-PAYMENT/PAYMENT/
REMITTANCE
DISTRIBUTION
FILING
REMITTANCE
SUBMISSION
A
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S
E
P
e-SUBMISSION
e-PAYMENT
e-FILING/FILING and
e-PAYMENT/PAYMENT
REGISTRATION
Bound, computer-generated/
loose-leaf books of accounts
and other accounting
records for FY ended April
2014
e-SUBMISSION
SUBMISSION
REMITTANCE
e-FILING
e-FILING/FILING and
e-PAYMENT/PAYMENT
REGISTRATION
e-FILING/FILING and
e-PAYMENT/PAYMENT
SUBMISSION
REMITTANCE
e-FILING
SUBMISSION
e-FILING
e-PAYMENT
REMITTANCE
e-SUBMISSION
e-FILING
DISTRIBUTION
REMITTANCE
REMITTANCE
REGISTRATION
Computerized books
of accounts and other
accounting records in
CD-R, DVD-R or other optical
media, and affidavit on the
post-reporting requirements
for CAS for FY ended April
2014
FILING
REMITTANCE
1
2
3
4
5
6
7
8
9
May
5
12
19
26
6
13
20
27
7
14
21
28
Th
1
8
15
22
29
F
2
9
16
23
30
Sa
3
10
17
24
31
Su
4
11
18
25
11
12
CONTACTS
10
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SUBMISSION
Summary report of
certifications issued by the
President of NHMFC (RA
7279) for May 2014
e-SUBMISSION
SUBMISSION
REMITTANCE
e-FILING/FILING and
e-PAYMENT/PAYMENT
e-FILING
N
O
V
e-SUBMISSION
e-FILING
REMITTANCE
e-FILING
e-PAYMENT
e-FILING/FILING and
e-PAYMENT/PAYMENT
REGISTRATION
FILING
e-SUBMISSION
e-FILING
REMITTANCE
SUBMISSION
e-FILING
DISTRIBUTION
O
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T
CONTACTS
D
E
C
SUBMISSION
Bound, computer-generated/
loose-leaf books of accounts
and other accounting
records for FY ended May
2014
SUBMISSION
e-FILING/FILING and
e-PAYMENT/PAYMENT
e-FILING
e-FILING/FILING and
e-PAYMENT/PAYMENT
REMITTANCE
e-FILING
e-PAYMENT
e-FILING/FILING and
e-PAYMENT/PAYMENT
REMITTANCE
e-FILING
FILING
SUBMISSION
SUBMISSION
REGISTRATION
SUBMISSION
REMITTANCE
DISTRIBUTION
PAYMENT
REMITTANCE
1
2
3
4
5
6
7
8
9
June
M
Th
Sa
2
3
9
10
16 17
23
/30 24
4
11
18
25
5
12
19
26
6
13
20
27
7
14
21
28
Su
1
8
15
22
29
11
12
CONTACTS
10
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CONTACTS
D
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Summary report of
certifications issued by the
President of NHMFC (RA
7279) for June 2014
SUBMISSION
SUBMISSION
A
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G
S
E
P
Sworn declaration of
gross income received by
professionals for the current
year as of June 30, 2014
SUBMISSION
e-SUBMISSION
e-FILING/FILING and
e-PAYMENT/PAYMENT
e-FILING
e-FILING
Quarterly information on
OCWs or OFWs remittances
that are exempt from DST, to
be furnished by local banks
and non-bank money transfer
agents for second quarter of
CY 2014
PAYMENT
e-FILING
e-FILING
e-PAYMENT
e-SUBMISSION
SUBMISSION
e-SUBMISSION
SUBMISSION
REGISTRATION
REMITTANCE
SUBMISSION
REMITTANCE
Computerized books
of accounts and other
accounting records in
CD-R, DVD-R or other optical
media, and affidavit on the
post-reporting requirements
for CAS for FY ended June
2014
e-FILING/FILING and
e-PAYMENT/PAYMENT
e-FILING
REGISTRATION
e-FILING
REMITTANCE
DISTRIBUTION
REMITTANCE
SUBMISSION
Bound, computer-generated/
loose-leaf books of accounts
and other accounting
records for FY ended June
2014
SUBMISSION
REMITTANCE
e-SUBMISSION
REGISTRATION
REMITTANCE
e-PAYMENT
e-FILING
REMITTANCE
SUBMISSION
REMITTANCE
DISTRIBUTION
e-FILING/FILING and
e-PAYMENT/PAYMENT
FILING
1
2
3
4
5
6
7
8
9
July
M
W
2
9
16
23
30
Th
3
10
17
24
31
F
4
11
18
25
Sa
5
12
19
26
Su
6
13
20
27
10
11
12
CONTACTS
7
14
21
28
T
1
8
15
22
29
J
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A
P
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M
A
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J
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J
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A
A
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S
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P
SUBMISSION
Summary report of
certifications issued by the
President of NHMFC (RA
7279) for July 2014
e-SUBMISSION
SUBMISSION
N
O
V
e-SUBMISSION
REMITTANCE
e-FILING
e-FILING/FILING and
e-PAYMENT/PAYMENT
e-FILING
FILING
REGISTRATION
Bound, computer-generated/
loose-leaf books of accounts
and other accounting
records for FY ended July
2014
SUBMISSION
REMITTANCE
e-FILING
e-FILING/FILING and
e-PAYMENT/PAYMENT
REMITTANCE
e-FILING/FILING and
e-PAYMENT/PAYMENT
DISTRIBUTION
REMITTANCE
e-PAYMENT
Computerized books
of accounts and other
accounting records in
CD-R, DVD-R or other optical
media, and affidavit on the
post-reporting requirements
for CAS for FY ended July
2014
e-SUBMISSION
e-FILING
SUBMISSION
e-FILING/FILING and
e-PAYMENT/PAYMENT
SUBMISSION
e-FILING
REMITTANCE
e-PAYMENT
e-FILING
e-FILING
e-SUBMISSION
REMITTANCE
SUBMISSION
DISTRIBUTION
O
C
T
CONTACTS
D
E
C
SUBMISSION
REGISTRATION
REMITTANCE
REMITTANCE
1
2
3
4
5
6
7
8
9
August
Th
4
11
18
25
5
12
19
26
6
13
20
27
7
14
21
28
F
1
8
15
22
29
Sa
2
9
16
23
30
Su
3
10
17
24
31
11
12
CONTACTS
10
J
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B
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P
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A
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J
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J
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A
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S
E
P
O
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T
N
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V
CONTACTS
D
E
C
SUBMISSION
SUBMISSION
Summary report of
certifications issued by the
President of NHMFC (RA
7279) for August 2014
DISTRIBUTION
e-SUBMISSION
e-FILING
e-FILING
REMITTANCE
e-FILING/FILING and
e-PAYMENT/PAYMENT
REGISTRATION
Bound, computer-generated/
loose-leaf books of accounts
and other accounting
records for FY ended August
2014
e-SUBMISSION
e-FILING/FILING and
e-PAYMENT/PAYMENT
DISTRIBUTION
e-PAYMENT/PAYMENT
SUBMISSION
REMITTANCE
REGISTRATION
Computerized books
of accounts and other
accounting records in
CD-R, DVD-R or other optical
media, and affidavit on the
post-reporting requirements
for CAS for FY ended August
2014
Manual books of accounts
and other accounting
records for FY beginning
October 1, 2014
e-SUBMISSION
Summary list of sales/
purchases of VAT-registered
taxpayers (all eFPS groups)
for TQ ended August 2014
SUBMISSION
PAYMENT
REMITTANCE
e-PAYMENT
e-FILING
e-FILING/FILING and
e-PAYMENT/PAYMENT
e-FILING
REMITTANCE
REMITTANCE
REMITTANCE
REMITTANCE
e-PAYMENT
FILING
SUBMISSION
SUBMISSION
REMITTANCE
SUBMISSION
1
2
3
4
5
6
7
8
9
September
T
2
9
16
23
30
W
3
10
17
24
Th
4
11
18
25
F
5
12
19
26
Sa
6
13
20
27
Su
7
14
21
28
10
11
12
CONTACTS
M
1
8
15
22
29
J
A
N
F
E
B
M
A
R
A
P
R
M
A
Y
J
U
N
e-FILING/FILING and
e-PAYMENT/PAYMENT
Summary report of
certifications issued by the
President of NHMFC (RA
7279) for September 2014
SUBMISSION
A
U
G
S
E
P
CONTACTS
D
E
C
SUBMISSION
N
O
V
J
U
L
O
C
T
e-FILING/FILING and
e-PAYMENT/PAYMENT
e-SUBMISSION
SUBMISSION
REMITTANCE
REMITTANCE
REGISTRATION
e-SUBMISSION
SUBMISSION
e-FILING/FILING and
e-PAYMENT/PAYMENT/
REMITTANCE
e-PAYMENT
e-FILING
SUBMISSION
Bound, computer-generated/
loose-leaf books of accounts
and other accounting
records for FY ended
September 2014
Summary list of machines
(CRM-POS) sold by machine
REMITTANCE
e-FILING
e-FILING
DISTRIBUTION
distributors/dealers/
vendors/suppliers for TQ
ended September 2014
22 Wednesday LAST
DAY OF
e-FILING
e-FILING
e-PAYMENT
Quarterly information on
OCWs or OFWs remittances
that are exempt from DST, to
be furnished by local banks
and non-bank money transfer
agents for third quarter of
CY 2014
SUBMISSION
SUBMISSION
DISTRIBUTION
PAYMENT
REMITTANCE
REMITTANCE
SUBMISSION
e-FILING
e-FILING/FILING and
e-PAYMENT/PAYMENT
Computerized books
of accounts and other
accounting records in
CD-R, DVD-R or other optical
media, and affidavit on the
post-reporting requirements
for CAS for FY ended
September 2014
e-SUBMISSION
REMITTANCE
e-FILING/FILING and
e-PAYMENT/PAYMENT
REGISTRATION
e-FILING
REMITTANCE
e-FILING/FILING and
e-PAYMENT/PAYMENT
REGISTRATION
REMITTANCE
1
2
3
4
5
6
7
8
9
October
T
6
13
20
27
7
14
21
28
W
1
8
15
22
29
Th
2
9
16
23
30
F
3
10
17
24
31
Sa
4
11
18
25
Su
5
12
19
26
10
11
12
CONTACTS
J
A
N
F
E
B
M
A
R
A
P
R
M
A
Y
J
U
N
J
U
L
O
C
T
N
O
V
CONTACTS
D
E
C
SUBMISSION
Summary report of
certifications issued by the
President of NHMFC (RA
7279) for October 2014
e-SUBMISSION
SUBMISSION
e-SUBMISSION
REMITTANCE
FILING
e-PAYMENT
e-FILING/FILING and
e-PAYMENT/PAYMENT
REGISTRATION
Bound, computer-generated/
loose-leaf books of accounts
and other accounting
records for FY ended
October 2014
SUBMISSION
REMITTANCE
e-FILING
e-FILING/FILING and
e-PAYMENT/PAYMENT
REMITTANCE
e-FILING/FILING and
e-PAYMENT/PAYMENT
DISTRIBUTION
REMITTANCE
e-FILING/FILING and
e-PAYMENT/PAYMENT
REGISTRATION
REMITTANCE
e-SUBMISSION
SUBMISSION
SUBMISSION
e-PAYMENT
e-FILING
REMITTANCE
e-FILING
e-SUBMISSION
SUBMISSION
e-FILING
REMITTANCE
DISTRIBUTION
A
U
G
S
E
P
SUBMISSION
SUBMISSION
REMITTANCE
1
2
3
4
5
6
7
8
9
The life of a constant traveller and explorer
is a life of growth and discovery.
November
T
Th
3
10
17
24
4
11
18
25
5
12
19
26
6
13
20
27
7
14
21
28
Sa
1
8
15
22
29
Su
2
9
16
23
30
11
12
CONTACTS
10
J
A
N
F
E
B
M
A
R
A
P
R
M
A
Y
J
U
N
J
U
L
A
U
G
S
E
P
O
C
T
N
O
V
CONTACTS
D
E
C
SUBMISSION
SUBMISSION
SUBMISSION
e-SUBMISSION
FILING
e-FILING
e-SUBMISSION
SUBMISSION
REMITTANCE
REMITTANCE
e-FILING
e-FILING
24 Wednesday LAST
DAY OF
e-FILING
REGISTRATION
Computerized books
of accounts and other
accounting records in
CD-R, DVD-R or other optical
media, and affidavit on the
31 Wednesday LAST
DAY OF
REGISTRATION
SUBMISSION
PAYMENT
REMITTANCE
FILING
SUBMISSION
REMITTANCE
SUBMISSION
e-FILING/FILING and
e-PAYMENT/PAYMENT
DISTRIBUTION
e-FILING
e-SUBMISSION
e-PAYMENT
e-FILING/FILING and
e-PAYMENT/PAYMENT
post-reporting requirements
for CAS for FY ended
November 2014
REMITTANCE
REGISTRATION
e-FILING
e-FILING/FILING and
e-PAYMENT/PAYMENT
REMITTANCE
e-PAYMENT
e-FILING
e-FILING
REMITTANCE
REMITTANCE
DISTRIBUTION
1
2
3
4
5
6
7
8
9
December
T
2
9
16
23
30
W
3
10
17
24
31
Th
4
11
18
25
F
5
12
19
26
Sa
6
13
20
27
Su
7
14
21
28
10
11
12
CONTACTS
M
1
8
15
22
29
As a Firm driven by the spirit of adventure, we dare carve our own path
and leave our marks where we tread.
J
A
N
F
E
B
M
A
R
A
P
R
M
A
Y
J
U
N
J
U
L
A
U
G
S
E
P
O
C
T
N
O
V
CONTACTS
D
E
C
Benjamin R. Punongbayan
Founder
T 988-2288 ext. 700
E Ben.Punongbayan@ph.gt.com
Ma. Victoria C. Espao
Chairperson & CEO
T 988-2288 ext. 510
E Marivic.Espano@ph.gt.com
Leonardo D. Cuaresma Jr.
Managing Partner & COO
T 988-2288 ext. 220
E Jun.Cuaresma@ph.gt.com
Makati
20th Floor, Tower 1
The Enterprise Center
6766 Ayala Avenue, Makati City 1200
T +63 2 988-2288
F +63 2 886-5506
W www.punongbayan-araullo.com
www.gti.org
Cebu
Unit 603, 6th Floor
Ayala Life - FGU Center
Mindanao Avenue corner Biliran Road
Cebu Business Park, Cebu City 6000
T +63 32 231-6090; +63 32 233-0574
F +63 32 231-0693
E Ramil.Nanola@ph.gt.com
Davao
Unit 46, 4th Floor
The Landco - PDCP Corporate Centre
J.P. Laurel Avenue, Davao City 8000
T +63 82 221-1498 to 99; 221-1500
F +63 82 221-1498
E Ramil.Nanola@ph.gt.com
Cavite
No. 12B, Unit E, LTSR Building
Gen. Emilio Aguinaldo Highway
Sampaloc 1, Pala-Pala
Dasmarias City, Cavite
T +63 2 529-6181; +63 46 416-4884
F +63 2 529-6181; +63 46 416-4884
E Nelson.Dinio@ph.gt.com
NOTES TO USERS:
Due dates are for BIR requirements unless otherwise indicated.
Deadlines falling on Saturdays/Sundays/Holidays are automatically moved to the next
working day.
Under Republic Act No. 9492, observance of regular and special holidays may be moved
through a Presidential Proclamation.
Industry groupings for electronic filing and payment system (eFPS):
Group A
Banking institutions; insurance and pension funding; non-bank financial intermediation;
activities auxiliary to financial intermediation; construction; water/land transport; hotels and
restaurants
Group B
Manufacturing; metallic ore mining; non-metallic mining and quarrying
Group C
Retail/wholesale/commission trade; sale, maintenance, repair of motor vehicles; sale of
automotive fuel; collection, purification and distribution of water; computer and related
activities; real estate activities
Group D
Air transport; electricity, gas, steam, and hot water supply; postal and telecommunications;
publishing, printing and reproduction of recorded media; recreational, cultural and sporting
activities; recycling; renting of goods and equipment; support and auxiliary transport
activities
Group E
Activities of membership organizations; health and social work; private educational services;
public administration and defense; compulsory social security; public educational services;
research and development; agricultural, hunting, and forestry; farming of animals; fishing;
other service activities; miscellaneous business activities; unclassified
The P&A tax calendar was prepared exclusively for the information of clients and staff of
Punongbayan & Araullo and should not be used or relied upon as a substitute for detailed
advice. Accordingly, Punongbayan & Araullo accepts no responsibilityfor any loss that occurs
to any party who acts on the information contained herein without further consultation with
us.
For further inquiries, please call our Tax Knowledge Center at 988-2288 ext. 538, or send an
e-mail to senen.quizon@ph.gt.com
2014 Punongbayan & Araullo. All rights reserved.
LEGEND:
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