www.pwc.

com/ph

.
Planning ahead

Co
2011 Tax and Business

&
Calendar

na
pa
Li
la
Is

Isla Lipana & Co.

Investment destination

.
One of the things that make the Philippines unique in the business perspective is that the country is both rich in natural resources and people skills. As a growing economy with diverse needs,
there are many business opportunities spread over the country — from energy to business process outsourcing. The Philippines is all set to take on the world.

Co
This year’s holidays
Holiday Date

&
New Year’s Day (Saturday) January 1
Additional information
Araw ng Kagitingan (Saturday) April 9
Maundy Thursday April 21
E-filers classification

na
Good Friday April 22 Group A
• Banking institutions
Labor Day (Sunday) May 1
• Insurance and pension funding
Independence Day (Sunday) June 12 • Non-bank financial intermediation
• Activities auxilliary to financial
Martyrdom of Benigno Aquino (Sunday) August 21 intermediation
National Heroes’ Day (last Monday of August) August 29 • Construction
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

Eid’l Fitr – Ramadan Ends (Wednesday)*

All Saints Day (Tuesday)
Bonifacio Day (Wednesday)
pa August 31
November 1
November 30
•
•
•
Water transport
Hotels and restaurants
Land transport

Group B
•
•
•
Recycling
Renting of goods and equipment
Supporting and auxilliary transport
activities

• Manufacturing
Christmas Day (Sunday) December 25 • Metallic ore mining
Li
• Non-metallic mining and quarrying
Rizal Day (Friday) December 30
Last day of the year (Saturday) December 31 Group C
• Retail sale
*For confirmation from the National Commission on Muslim Affairs. • Wholesale trade and commission trade
• Sale, maintenance, repair of motor
vehicle, sale of automotive fuel
This tax and business calendar was prepared based on the declared holidays, pursuant • Collection, purification and
la
Group E
• Activities of membership organizations
incorporated
• Health and social work
• Private/public educational services
• Public administration and defense
compulsory social security
• Research and development
• Agricultural, hunting and forestry
• Farming of animals

to Proclamtion no. 84. distribution of water • Fishing

• Computer and related activities • Other service/business activities
• Real estate activities • Unclassified
Is

This Tax and Business Calendar has been prepared by Isla Lipana & Co., a member firm of PricewaterhouseCoopers, based on relevant laws, rules and regulations issued as of October 31, 2010 by
various government agencies. While every effort has been made to ensure accuracy, neither our firm nor any of our partners/staff shall be liable on any ground whatsoever to any party in respect
of decisions or actions they may take as a result of using this calendar. Where particular questions arise in its use, please consult with our Tax Department.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar

03 Monday
Filing of Payment Form (BIR Form 0605) for the payment of advance
percentage tax by privilege store operators.
Payment of fourth installment of real property taxes for 2010 by taxpayers
January 2011
Filing of annual report with the SEC by corporations whose fiscal year ended
on September 30, 2010 and whose securities are registered under the
Securities Regulations Code or the Revised Securities Act, including
commercial paper issuers.

.
who elected to pay in installments. 14 Friday
Sun Mon Tue Wed Thu Fri Sat

Co
Submission to PEZA of income tax return filed with the BIR on December E-filing by EFPS-registered withholding agents under Group B of the
15, 2009 by PEZA companies whose taxable year ended August 31, 2010. Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E
and F) for December 2010 on (a) compensation income; (b) income subject to
1
05 Wednesday expanded withholding tax; and (c) income subject to final withholding tax.
Filing of Documentary Stamp Tax Return (BIR Form 2000) for the month of Remittance of monthly HDMF contributions and multi-purpose loan
2 3 4 5 6 7 8
December 2010. payments for December 2010 by employers whose names begin with letters A
to D.
9 10 11 12 13 14 15
10 Monday
Filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable quarter
Submission to PEZA of Audited Financial Statements filed with the BIR on 16 17 18 19 20 21 22
December 15, 2010 by PEZA-registered companies whose taxable year ended
ended December 31, 2010 by taxpayers using the manual filing system. on August 31, 2010. 23 24 25 26 27 28 29

&
Filing of Monthly Remittance Return of VAT and Other Percentage Taxes
Withheld (BIR Form 1600) for December 2010.
17 Monday 30 31
Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from
Filing of Corporation/Partnership Annual Income Tax Return (BIR Form
VAT/Percentage Tax by government and private withholding agents to all
1702) and annual information returns (BIR Form 1702AIF) for both taxable
income recipients with several payors for December 2010.
firms and tax-exempt organizations for fiscal year ended September 30, 2010.
Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306) from
Filing of Final Consolidated Capital Gains Tax Return from sale of shares not
VAT/Percentage Tax by government and private withholding agents to all

income recipients with only one payor for December 2010.
E-filing by all business establishments of sales report and other information
generated by Cash Register Machines, Point of Sales Machines and/or any
sales generating receipt/invoice machine registered with the BIR for the
month of December 2010.
Remittance of SSS contributions (Payment Return Form R-5) and loan
payments (Payment Return ML-1) by all employers and submission of Monthly
Contribution (R-3) and Collection List (ML-2) by employers under the tape/
diskette program for December 2010.
Submission to SSS of Quarterly Collection List (Form R-3) and Member
Loan Collection List (ML-2) for the quarter ended December 31, 2010 by
employers under the manual system.
Remittance to Philhealth of contributions for December 2010 using
pa
Payment Return Form M5.
Li
11 Tuesday
E-filing by Electronic Filing and Payment System (EFPS)-registered
withholding agents under Group E of the Monthly Remittance Return of
Income Taxes Withheld (BIR Form 1601-C, E and F) for December 2010 on (a)
compensation income; (b) income subject to expanded withholding tax; and
(c) income subject to final withholding tax.
12 Wednesday
la
na
traded in the stock exchange (BIR Form 1707-A) for the taxable year ended
September 30, 2010.
Filing by all withholding agents (large and non-large taxpayers) using the
manual payment system of Monthly Remittance Return of Income Taxes
Withheld (BIR Form 1601-C, E, F and 1602) for December 2010 on (a)
compensation income; (b) income subject to expanded withholding tax; (c)
income subject to final withholding tax; and (d) interest paid on deposits and
yield on deposit substitutes/trusts/etc.
E-filing by EFPS-registered withholding agents under Group A of the
Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F
and 1602) for December 2010 on (a) compensation income; (b) income subject
to expanded withholding tax; (c) income subject to final withholding tax; and
(d) interest paid on deposits and yield on deposit substitutes/trusts/etc.
E-filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable quarter
ended December 31, 2010 by taxpayers using EFPS.
Submission to the Revenue Regional Director of bound loose leaf books of
accounts, records and invoices together with a certification made under oath
as to the correctness of the entries and the number of loose leaves used for
2010 by calendar year taxpayers who were granted permit to use loose-leaf
records.
Submission to Philhealth of Quarterly Remittance Report (Form RF-1) for
the quarter ended December 31, 2010.

E-filing by EFPS-registered withholding agents under Group D of the 18 Tuesday

Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E Filing of annual financial statements with the SEC by securities brokers whose
and F) for December 2010 on (a) compensation income; (b) income subject to fiscal year ended on September 30, 2010.
expanded withholding tax; and (c) income subject to final withholding tax.

13 Thursday 19 Wednesday
Is

E-filing by EFPS-registered withholding agents under Group C of the Remittance of monthly HDMF contributions and multi-purpose loan
Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E payments for December 2010 by employers whose names begin with letters E
and F) for December 2010 on (a) compensation income; (b) income subject to to L.
expanded withholding tax; and (c) income subject to final withholding tax.

Photo title and credits

Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar

20 Thursday
Filing of monthly VAT declaration (BIR Form 2550M) for December 2010 by
taxpayers using the manual filing system with taxable quarters ending on
January 31 or February 28, 2011.
January 2011
Remittance of VAT and percentage tax for December 31, 2010 by
EFPS-registered taxpayers.
Submission of Quarterly Summary of List of Sales exceeding P2.5 million
(net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT)

.
Filing of monthly percentage tax return (BIR Form 2551M) for December for fiscal quarter ended December 31, 2010 by manual taxpayers with fiscal
2010 by taxpayers using the manual payment system, except percentage taxes years ending March 31, June 30, September 30 or December 31. Sun Mon Tue Wed Thu Fri Sat

Co
on overseas communication, amusement places, winnings, stock transaction
and Initial Public Offering ( IPO). 28 Friday 1
Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas Filing of annual financial statements with the SEC by corporations whose
dispatch or communication originating from the Philippines and for fiscal year ended on September 30, 2010 and whose securities are not 2 3 4 5 6 7 8
amusement taxes for the quarter ended December 31, 2010 by taxpayers with registered under the Securities Regulations Code or the Revised Securities
tax years ending March 31, June 30, September 30 or December 31. Act. 9 10 11 12 13 14 15
Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form
2307) to income recipients subject to expanded withholding tax for the 16 17 18 19 20 21 22
taxable quarter ended December 31, 2010. 31 Monday
Remittance by all EFPS-registered withholding agents of the monthly Filing of Corporation/Partnership Quarterly Income Tax Return (BIR Form 23 24 25 26 27 28 29

income taxes withheld for December 2010 on (a) compensation income;(b)
income subject to expanded withholding tax; (c) income subject to final
withholding tax; and (d) interest paid on deposits and yield on deposit
substitutes/trusts/etc.
Renewal of mayor’s permit and payment of local taxes for the calendar year
2011 or payment of local taxes for the first quarter by taxpayers who elected to
pay on quarterly or installment basis.
&
1702Q) for the quarter ended November 30, 2010 by corporations whose
taxable year ends on February 28, May 31 or August 31. 30 31
Filing of annual information return of income tax withheld on compensation,
final withholding taxes and fringe benefit taxes (BIR Form 1604-CF), together
with an alphabetical lists of employees/payees from whom the taxes were
withheld, alphabetical list of employees to whom fringe benefits were given,
and alphabetical list of employees/payees whose income payments are exempt

21 Friday (net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT)
E-filing of monthly VAT declaration (BIR Form 2550M) for December 2010
by EFPS-registered taxpayers under Group E with taxable quarters ending on
January 31 or February 28, 2011.
E-filing of monthly percentage tax return (BIR Form 2551M) for December
2010 by EFPS-registered taxpayers under Group E, except for percentage taxes
on overseas communication, amusement places, winnings, stock transaction
and IPO.
na
from withholding during the taxable year 2010.
Submission of Quarterly Summary of List of Sales exceeding P2.5 million
for fiscal quarter ended December 31, 2010 by taxpayers under LTS and EFPS
with fiscal years ending March 31, June 30, September 30 or December 31.
Submission of annual inventory lists by taxpayers whose taxable year ended
on December 31, 2010.

24 Monday
E-filing of monthly VAT declaration (BIR Form 2550M) for December 2010
by EFPS-registered taxpayers under Groups B, C and D with taxable quarters
ending on January 31 or February 28, 2011.
Li
E-filing of monthly percentage tax return (BIR Form 2551M) for December
2009 by EFPS-registered taxpayers under Groups B, C and D, except for
percentage taxes on overseas communication, amusement places, winnings,
stock transaction and IPO.
Remittance of monthly HDMF contributions and multi-purpose loan
payments for December 2010 by employers whose names begin with letters M
to Q.
la
pa
Submission to Revenue District Office/LTDO by taxpayers using duly
approved computerized accounting system of notarized affidavit attesting to
the accuracy of the number of receipts used during the year and duly
registered soft copy of books of accounts and other accounting records/
documents for the taxable year ended on December 31, 2010.
Registration of books of account and other accounting records for the
taxable year starting February 1, 2011.
Submission of regular list of suppliers of goods by designated top 20,000
corporations for the last semester of 2010.
Issuance of Certificate of Income Payments Not Subject to Withholding Tax
(BIR Form 2304) for 2010.
Issuance of Certificates of Income Tax Withheld on Compensation (BIR
Form 2316) by employers to their employees for the taxable year 2010.
Filing of annual registration fee return (BIR Form 0605) by taxpayers subject
to VAT, percentage tax (non-VAT), excise tax and withholding agent taxpayers.

Remittance of monthly HDMF contributions and multi-purpose loan

25 Tuesday
E-filing of monthly VAT declaration (BIR Form 2550M) for December 2010
by EFPS-registered taxpayers under Group A with taxable quarters ending on
January 31 or February 28, 2011.
E-filing of monthly percentage tax return (BIR Form 2551M) for December
Is
payments for December 2010 by employers whose names begin with letters R
to Z.
Submission of the Declaration of Employees’ Availment of 15% Preferential
Tax Rate (BIR Form 1947)by the Regional or Area Headquarters or Regional
Operating Headquarters in case there are changes in the eligibility to the

2010 by EFPS taxpayers under Group A, except for percentage taxes on preferential tax rate.
overseas communication, amusement places, winnings, stock transaction and Submission of the employer’s and employee’s sworn declaration, as required
IPO. under Revenue Regulations No. 11-2010.
Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter
ended December 31, 2010 by all taxpayers with taxable quarters ending
March 31, June 30, September 30 or December 31. Photo title and credits
Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar
 February 2011
1 Tuesday Form 1601-C, E and F) for January 2011 on (a) compensation income; (b)
Filing of Payment Form (BIR Form 0605) for the payment of advance income subject to expanded withholding tax; and (c) income subject to
percentage tax by privilege store operators. final withholding tax.
Filing of annual report with the SEC by corporations whose fiscal year

.
Submission to PEZA of income tax return filed with the BIR on January
ended on October 31, 2010 and whose securities are registered under the
17, 2011 by PEZA companies whose taxable year ended September 30, Sun Mon Tue Wed Thu Fri Sat

Co
2010. Securities Regulations Code or the Revised Securities Act, including
commercial paper issuers.
1 2 3 4 5
Remittance of monthly HDMF contributions and multi-purpose loan
7 Monday payments for January 2011 by employers whose names begin with letters 6 7 8 9 10 11 12
Filing of Documentary Stamp Tax Return (BIR Form 2000) for the A to D.
month of January 2011. Submission to PEZA of quarterly reports of operation for quarter ended 13 14 15 16 17 18 19
December 31, 2010 by all PEZA registered enterprises. 20 21 22 23 24 25 26
10 Thursday
Filing by all withholding agents (large and non-large taxpayers) using 15 Tuesday 27 28

the manual payment system of Monthly Remittance Return of Income
Taxes Withheld (BIR Form 1601-C, E, F and 1602) for January 2011 on
(a) compensation income; (b) income subject to expanded withholding
tax; (c) income subject to final withholding tax; and (d) interest paid on
deposits and yield on deposit substitutes/trusts/etc.
Filing of Monthly Remittance Return of VAT and Other Percentage
&
Filing of Corporation/Partnership Annual Income Tax Return (BIR
Form 1702) and annual information returns (BIR Form 1702AIF) for
both taxable firms and tax-exempt organizations for fiscal year ended
October 31, 2010.
Filing of Final Consolidated Capital Gains Tax Return from sale of shares

Taxes Withheld (BIR Form 1600) for January 2011.
Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from
VAT/Percentage Tax by government and private withholding agents to all
income recipients with several payors for January 2011.
Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306)
from VAT/Percentage Tax by government and private withholding agents
to all income recipients with only one payor for January 2011.
E-filing by all business establishments of sales report and other
information generated by Cash Register Machines, Point of Sales
Machines and/or any sales generating receipt/invoice machine registered
with the BIR for the month of January 2011.
pasubstitutes/trusts/etc.
Remittance of SSS contributions (Payment Return Form R-5) and loan
payments (Payment Return Form ML-1) by all employers and submission
Li
of Monthly Contribution (R-3) and Collection List (ML-2) by employers
under the tape/diskette program for January 2011.
Remittance to Philhealth of contributions for January 2011 using
Payment Return Form M5.
na
not traded in the stock exchange (BIR Form 1707-A) for the taxable year
ended October 31, 2010.
E-filing by EFPS-registered withholding agents under Group A of the
Monthly Remittance Return of Income Taxes Withheld (BIR Form
1601-C, E, F and 1602) for January 2011 on (a) compensation income; (b)
income subject to expanded withholding tax; (c) income subject to final
withholding tax; and (d) interest paid on deposits and yield on deposit
Remittance by all EFPS-registered withholding agents of monthly
income taxes withheld for January 2011 on (a) compensation income; (b)
income subject to expanded withholding tax; (c) income subject to final
withholding tax; and (d) interest paid on deposits and yield on deposit
substitutes/trusts/etc.
Submission to the Revenue Regional Director of bound loose leaf books
of accounts, records and invoices together with a certification made
under oath as to the correctness of the entries and the number of loose
leaves used for the fiscal year ended January 31, 2011 by taxpayers who
were granted permit to us loose-leaf records.

11 Friday 16 Wednesday
la

E-filing by Electronic Filing and Payment System (EFPS)-registered
withholding agents under Group E of the Monthly Remittance Return of
Income Taxes Withheld (BIR Form 1601-C, E and F) for January 2011 on
(a) compensation income; (b) income subject to expanded withholding
tax; and (c) income subject to final withholding tax.
Is
Submission to PEZA of Audited Financial Statements filed with the BIR
on January 17, 2011 by PEZA-registered companies whose taxable year
ended on September 30, 2010.
18 Friday

Filing of annual financial statements with the SEC by securities brokers

14 Monday whose fiscal year ended on October 31, 2010.
E-filing by EFPS-registered withholding agents under Groups B, C, and
D of the Monthly Remittance Return of Income Taxes Withheld (BIR

Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar

21 Monday
Filing of monthly VAT declaration (BIR Form 2550M) for January 2011
by taxpayers using the manual filing system with taxable quarters ending
on February 28 or March 31, 2011.
February 2011
E-filing of monthly percentage tax return (BIR Form 2551M) for
January 2011 by EFPS taxpayers under Group B, except for percentage
taxes on overseas communication, amusement places, winnings, stock
transaction and IPO.

.
Remittance of monthly HDMF contributions and multi-purpose loan
Filing of monthly percentage tax return (BIR Form 2551M) for January Sun Mon Tue Wed Thu Fri Sat

Co
2011 by taxpayers using the manual payment system, except percentage payments for January 2011 by employers whose names begin with letters
M to Q.
taxes on overseas communication, amusement places, winnings, stock 1 2 3 4 5
transaction and Initial Public Offering (IPO).
Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas 25 Friday 6 7 8 9 10 11 12
dispatch or communication originating from the Philippines and for
amusement taxes for the quarter ended January 31, 2011 by taxpayers
E-filing of monthly VAT Declaration (BIR Form 2550M) for January 13 14 15 16 17 18 19
2011 by EFPS-registered taxpayers under Group A with taxable quarters
with taxable years ending January 31, April 30, July 31 or October 31. ending on February 28 or March 31, 2011. 20 21 22 23 24 25 26
E-filing of monthly VAT declaration (BIR Form 2550M) for January 2011 E-filing of monthly percentage tax return (BIR Form 2551M) for
by EFPS-registered taxpayers under Group E with taxable quarters ending January 2011 by EFPS taxpayers under Group A, except for percentage 27 28

on February 28 or March 31, 2011.
E-filing of monthly percentage tax return (BIR Form 2551M) for January
2011 by EFPS taxpayers under Group E, except for percentage taxes on
overseas communication, amusement places, winnings, stock transaction
and IPO.
Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form
&
taxes on overseas communication, amusement places, winnings, stock
transaction and IPO.
Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter
ended January 31, 2011 by all taxpayers with taxable years ending
January 31, April 30, July 31 or October 31.

2307) to income recipients subject to expanded withholding tax for the
taxable quarter ended January 31, 2010.
Remittance of monthly HDMF contributions and multi-purpose loan
payments for January 2011 by employers whose names begin with letters
E to L.
22 Tuesday
E-filing of monthly VAT declaration (BIR Form 2550M) for January 2011
by EFPS-registered taxpayers under Group D with taxable quarters ending
on February 28 or March 31, 2011.
E-filing of monthly percentage tax return (BIR Form 2551M) for January
pa28 Monday
2011 by EFPS taxpayers under Group D, except for percentage taxes on
Li
overseas communication, amusement places, winnings, stock transaction
and IPO.
23 Wednesday
E-filing of monthly VAT declaration (BIR Form 2550M) for January 2011
by EFPS-registered taxpayers under Group C with taxable quarters ending
on February 28 or March 31, 2011.
la
na
Remittance of VAT and percentage tax for January 2011 by EFPS-
registered taxpayers.
Submission of Quarterly Summary of List of Sales exceeding P2.5
million (net of VAT) and Summary List of Purchases exceeding P1 million
(net of VAT) for fiscal quarter ended January 31, 2011 by manual
taxpayers with fiscal years ending January 31, April 30, July 31 or
October 31.
Submission to Revenue District Office/LTDO by taxpayers using duly
approved computerized accounting system of notarized affidavit
attesting to the accuracy of the number of receipts used during the year
and duly registered soft copy of books of accounts and other accounting
records/documents for the taxable year ended January 31, 2011.
Submission of annual inventory lists by taxpayers whose taxable year
ended on January 31, 2011.
Registration of books of account and other accounting records for the
taxable year starting March 1, 2011.
Payment of corporate and individual Community Tax Certificate for
2011.

E-filing of monthly percentage tax return (BIR Form 2551M) for January
2011 by EFPS taxpayers under Group C, except for percentage taxes on
overseas communication, amusement places, winnings, stock transaction
and IPO.
Is
Filing of annual financial statements with the SEC by corporations
whose fiscal year ended on October 31, 2010 and whose securities are not
registered under the Securities Regulations Code or the Revised
Securities Act.
Remittance of monthly HDMF contributions and multi-purpose loan

24 Thursday payments for January 2011 by employers whose names begin with letters
R to Z.
E-filing of monthly VAT declaration (BIR Form 2550M) for January 2011
by EFPS-registered taxpayers under Group B with taxable quarters ending
on February 28 or March 31, 2011.
Photo title and credits
Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar

1 Tuesday
Filing of Corporation/Partnership Quarterly Income Tax Return (BIR Form
1702Q) for the quarter ended December 31, 2010 by taxpayers with taxable
years ending March 31, June 30 or September 30.
March 2011
Income Taxes Withheld (BIR Form 1601-C, E and F) for February 2011 on (a)
compensation income; (b) income subject to expanded withholding tax; and
(c) income subject to final withholding tax.

.
Filing of Payment Form (BIR Form 0605) for the payment of advance 14 Monday
Sun Mon Tue Wed Thu Fri Sat

Co
percentage tax by privilege store operators. E-filing by EFPS-registered withholding agents under Groups B, C and D of
Filing of annual information return of creditable income taxes withheld/
income payments exempt from withholding taxes (BIR Form 1604-E) for
the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C,
E and F) for February 2011 on (a) compensation income; (b) income subject to
1 2 3 4 5
2010, together with an alphabetical list of payees. expanded withholding tax; and (c) income subject to final withholding tax. 6 7 8 9 10 11 12
Remittance of monthly HDMF contributions and multi-purpose loan
2 Wednesday payments for February 2011 by employers whose names begin with letters A to 13 14 15 16 17 18 19
D.
Submission of Quarterly Summary of List of Sales exceeding P2.5 million 20 21 22 23 24 25 26
(net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT)
for fiscal quarter ended January 31, 2011 by taxpayers under LTS and EFPS 15 Tuesday 27 28 29 30 31

with fiscal years ending January 31, April 30, July 31 or October 31.
Submission to PEZA of income tax return filed with the BIR on February 15,
2011 by PEZA companies whose taxable year ended October 31, 2010.
7 Monday
Filing of Documentary Stamp Tax Return (BIR Form 2000) for the month of
&
Filing of Corporation/Partnership Annual Income Tax Return (BIR Form
1702) and annual information returns (BIR Form 1702AIF) for both taxable
firms and tax-exempt organizations for fiscal year ended November 30, 2010.
Filing of Final Consolidated Capital Gains Tax Return from sale of shares not
traded in the stock exchange (BIR Form 1707-A) for the taxable year ended
November 30, 2010.

February 2011.
10 Thursday
Filing by all withholding agents (large and non-large taxpayers) using the
manual payment system of Monthly Remittance Return of Income Taxes
Withheld (BIR Form 1601-C, E, F and 1602) for February 2011 on (a)
compensation income; (b) income subject to expanded withholding tax; (c)
income subject to final withholding tax; and (d) interest paid on deposits and
yield on deposit substitutes/trusts/etc.
Filing of Monthly Remittance Return of VAT and Other Percentage Taxes
Withheld (BIR Form 1600) for February 2011.
Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from
VAT/Percentage Tax by government and private withholding agents to all
Li
income recipients with several payors for February 2011.
Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306) from
VAT/Percentage Tax by government and private withholding agents to all
income recipients with only one payor for February 2011.
E-filing by all business establishments of sales report and other information
generated by Cash Register Machines, Point of Sales Machines and/or any
sales generating receipt/invoice machine registered with the BIR for the
month of February 2011.
la
na
E-filing by EFPS-registered withholding agents under Group A of the
Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601- C, E,
F and 1602) for February 2011 on (a) compensation income; (b) income
subject to expanded withholding tax; (c) income subject to final withholding
tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/
etc.
Remittance by all EFPS-registered taxpayers of income taxes withheld for
pa
February 2011 on (a) compensation income; (b) income subject to expanded
withholding tax; (c) income subject to final withholding tax; and (d) interest
paid on deposits and yield on deposit substitutes/trusts/etc.
Submission to the Revenue Regional Director of bound loose leaf books of
accounts, records and invoices together with a certification made under oath
as to the correctness of the entries and the number of loose leaves used for the
fiscal year ended February 28, 2011 by taxpayers who were granted permit to
use loose-leaf records.
Filing of annual report with the SEC by corporations whose fiscal year ended
on November 30, 2011 and whose securities are registered under the
Securities Regulations Code or the Revised Securities Act, including
commercial paper issuers.
17 Thursday

Submission to PEZA of Audited Financial Statements filed with the BIR on

Remittance of SSS contributions (Payment Return Form R-5) and loan February 15, 2011 by PEZA-registered companies whose taxable year ended
payments (Payment Return Form ML-1) by all employers and submission of on October 31, 2010.
Monthly Contribution (R-3) and Collection List (ML-2) by employers under
the tape/diskette program for February 2011.
21 Monday
Remittance to Philhealth of contributions for February 2011 using Payment
Is

Return Form M5. Filing of monthly VAT declaration (BIR Form 2550M) for February 2011 by
taxpayers using the manual filing system with taxable quarters ending on
March 31 or April 30, 2011.
11 Friday Filing of monthly percentage tax return (BIR Form 2551M) for February
E-filing by Electronic Filing and Payment System (EFPS)-registered 2011 by taxpayers using the manual payment system, except percentage taxes
withholding agents under Group E of the Monthly Remittance Return of Photo title and credits
Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar
 March 2011
on overseas communication, amusement places, winnings, stock transaction Remittance of monthly HDMF contributions and multi-purpose loan
and Initial Public Offering (IPO). payments for February 2011 by employers whose names begin with letters M
Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas to Q.
dispatch or communication overseas originating from the Philippines and for

.
amusement taxes for the quarter ended February 28, 2011 by taxpayers with 25 Friday
taxable years ending February 28, May 31, August 31 or November 30. Sun Mon Tue Wed Thu Fri Sat

Co
E-filing of monthly VAT declaration (BIR Form 2550M) for February 2010 by
E-filing of monthly VAT declaration (BIR Form 2550M) for February 2011 by
EFPS-registered taxpayers under Group E with taxable quarter ending on
EFPS-registered taxpayers under Group A with taxable quarters ending on 1 2 3 4 5
March 31 or April 30, 2011.
March 31 or April 30, 2011.
E-filing of monthly percentage tax return (BIR Form 2551M) for February
E-filing of monthly percentage tax return (BIR Form 2551M) for February 6 7 8 9 10 11 12
2011 by EFPS taxpayers under Group A, except for percentage taxes on
2011 by EFPS-registered taxpayers under Group E, except for percentage taxes overseas communication, amusement places, winnings, stock transaction and 13 14 15 16 17 18 19
on overseas communication, amusement places, winnings, stock transaction IPO.
and IPO.
Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter
20 21 22 23 24 25 26
Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form ended February 28, 2011 by all taxpayers with taxable years ending February
2307) to income recipients subject to expanded withholding tax for the 27 28 29 30 31

taxable quarter ended February 28, 2011.
Filing of annual financial statements with the SEC by securities brokers
whose fiscal year ended on November 30, 2010.
Remittance of monthly HDMF contributions and multi-purpose loan
payments for February 2011 by employers whose names begin with letters E to
L.
&
28, May 31, August 31 or November 30.
Remittance of VAT and percentage tax for February 2011 by EFPS-
registered taxpayers.
Submission of Quarterly Summary of List of Sales exceeding P2.5 million
(net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT)
for fiscal quarter ended February 28, 2011 by manual taxpayers with fiscal
years ending February 28, May 31 August 31 or November 30.

22 Tuesday
E-filing of monthly VAT declaration (BIR Form 2550M) for February 2011 by
EFPS-registered taxpayers under Group D with taxable quarter ending on
March 31 or April 30, 2011.
E-filing of monthly percentage tax return (BIR Form 2551M) for February
2011 by EFPS-registered taxpayers under Group D, except for percentage taxes
on overseas communication, amusement places, winnings, stock transaction
and IPO.
na
30 Wednesday
Submission of annual inventory lists by taxpayers whose taxable year ended
on February 28, 2011.
Submission to Revenue District Office/LTDO by taxpayers using duly
approved computerized accounting systems of notarized affidavit attesting to

23 Wednesday
pathe accuracy of the number of receipts used during the year and duly
registered soft copy of books of accounts and other accounting records/
documents for the taxable year ended February 28, 2011.
Submission of Quarterly Summary of List of Sales exceeding P2.5 million
(net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT)
E-filing of monthly VAT declaration (BIR Form 2550M) for February 2011 by for fiscal quarter ended February 28, 2011 by taxpayers under LTS and EFPS
EFPS-registered taxpayers under Group C with taxable quarters ending on with fiscal years ending February 28, May 31 August 31 or November 30.
Li
March 31 or April 30, 2011. Filing of annual financial statements with the SEC by corporations whose
E-filing of monthly percentage tax return (BIR Form 2551M) for February fiscal year ended on November 30, 2010 and whose securities are not
2011 by EFPS taxpayers under Group C, except for percentage taxes on registered under the Securities Regulations Code or the Revised Securities
overseas communication, amusement places, winnings, stock transaction and Act.
IPO. Submission to PEZA of income tax return filed with the BIR on March 15,
2011 by PEZA companies whose taxable year ended November 30, 2010.
24 Thursday
la

E-filing of monthly VAT declaration (BIR Form 2550M) for February 2011 by 31 Thursday
EFPS-registered taxpayers under Group B with taxable quarters ending on Registration of books of account and other accounting records for the
March 31 or April 30, 2011. taxable year starting April 1, 2011.
E-filing of monthly percentage tax return (BIR Form 2551M) for February Payment of real property taxes for 2011.
2011 by EFPS taxpayers under Group B, except for percentage taxes on Remittance of monthly HDMF contributions and multi-purpose loan
Is

overseas communication, amusement places, winnings, stock transaction and payments for February 2011 by employers whose names begin with letters R to
IPO. Z.
Submission to PEZA of annual reports by all PEZA registered enterprises for
the year 2010.

Photo title and credits

Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar

1 Friday
Filing of Payment Form (BIR Form 0605) for the payment of advance
percentage tax by privilege store operators.
April 2011
12 Tuesday
E-filing by EFPS-registered withholding agents under Group D of the
Monthly Remittance Return of Income Taxes Withheld (BIR Form
1601-C, E and F) for March 2011 on (a) compensation income; (b) income

.
Filing of Corporation/Partnership Quarterly Income Tax Return (BIR
subject to expanded withholding tax; and (c) income subject to final
Form 1702Q) for the quarter ended January 31, 2011 by corporations Sun Mon Tue Wed Thu Fri Sat

Co
whose taxable year ends April 30, July 31 or October 31. withholding tax.
1 2
5 Tuesday 13 Wednesday
E-filing by EFPS-registered withholding agents under Group C of the
3 4 5 6 7 8 9
Filing of Documentary Stamp Tax Return (BIR Form 2000) for the
month of March 2011. Monthly Remittance Return of Income Taxes Withheld (BIR Form 10 11 12 13 14 15 16
1601-C, E and F) for March 2011 on (a) compensation income; (b) income
subject to expanded withholding tax; and (c) income subject to final 17 18 19 20 21 22 23
11 Monday withholding tax.
Filing by all withholding agents (large and non-large taxpayers) using 24 25 26 27 28 29 30

the manual payment system of Monthly Remittance Return of Income
Taxes Withheld (BIR Form 1601-C, E, F and 1602) for March 2011 on (a)
compensation income; (b) income subject to expanded withholding tax;
(c) income subject to final withholding tax; and (d) interest paid on
deposits and yield on deposit substitutes/trusts/etc.
Filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable
&
14 Thursday
E-filing by EFPS-registered withholding agents under Group B of the
Monthly Remittance Return of Income Taxes Withheld (BIR Form
1601-C, E and F) for March 2011 on (a) compensation income; (b) income
subject to expanded withholding tax; and (c) income subject to final

quarter ended March 31, 2011 by taxpayers using the manual payment
system.
Filing of Monthly Remittance Return of VAT and Other Percentage
Taxes Withheld (BIR Form 1600) for March 2011.
E-filing by Electronic Filing and Payment System (EFPS)-registered
withholding Agents under Group E of Monthly Remittance Return of
Income Taxes Withheld (BIR Form 1601-C, E and F) for March 2011 on
(a) compensation income; (b) income subject to expanded withholding
tax; and (c) income subject to final withholding tax.
E-filing by all business establishments of sales report and other
information generated by Cash Register Machines, Point of Sales
Machines and/or any sales generating receipt/invoice machine registered
pa15 Friday
with the BIR for the month of March 2011.
Li
Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from
VAT/Percentage Tax by government and private withholding agents to all
income recipients with several payors for March 2011.
Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306)
from VAT/Percentage Tax by government and private withholding agents
to all income recipients with only one payor for March 2011.
Submission to SSS of Quarterly Collection List (Form R-3) and Member
la
na
withholding tax.
Submission to PEZA of Audited Financial Statements filed with the BIR
on March 15, 2011 by PEZA-registered companies whose taxable year
ended on November 30, 2010.
Remittance of monthly HDMF contributions and multi-purpose loan
payments for March 2011 by employers whose names begin with letters A
to D.
Filing of Corporation/Partnership Annual Income Tax Return (BIR
Form 1702) and annual information returns (BIR Form 1702AIF) for
both taxable firms and tax-exempt organizations for fiscal year ended
December 31, 2010.
Filing of Final Consolidated Capital Gains Tax Return from sale of shares
not traded in the stock exchange (BIR Form 1707-A) for the taxable year
ended December 31, 2010.
Filing of individual income tax returns for the calendar year 2010
(compensation income earners - BIR Form 1700; self-employed
individuals and professionals- Form 1701).
Filing of individual quarterly income tax return (BIR Form 1701Q) for

Loan Collection List (ML-2) for the quarter ended March 31, 2011 by
employers under the manual system.
Remittance of SSS contributions (Payment Return Form R-5) and loan
payments (ML-1) by all employers and submission of Monthly
Contribution (R-3) and Collection List (ML-2) by employers under the
Is
the quarter ended March 31, 2011 by self-employed individuals and
professionals.
E-filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable
quarter ended March 31, 2011 by taxpayers using EFPS.

tape/diskette program for March 2011. E-filing by EFPS-registered withholding agents under Group A of the
Monthly Remittance Return of Income Taxes Withheld (BIR Form
Remittance to Philhealth of contributions for March 2011 using 1601-C, E, F and 1602) for March 2011 on (a) compensation income; (b)
Payment Return Form M5. income subject to expanded withholding tax; (c) income subject to final

Photo title and credits

Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar

withholding tax and (d) interest paid on deposits and yield on deposit
substitutes/trusts/etc.
Remittance by all EFPS-registered taxpayers income taxes withheld
for March 2010 on (a) compensation income; (b) income subject to
April 2011
25 Monday
E-filing of monthly VAT declaration (BIR Form 2550M) for March 2011
by EFPS-registered taxpayers under Groups A, B, C, D and E with taxable
quarters ending on April 30 or May 31, 2011.

.
expanded withholding tax; (c) income subject to final withholding tax; E-filing of monthly percentage tax return (BIR Form 2551M) for March Sun Mon Tue Wed Thu Fri Sat

Co
and (d) interest paid on deposits and yield on deposit substitutes/trusts/ 2011 by EFPS- registered taxpayers under Groups A, B, C, D and E, except
etc. for percentage taxes on overseas communication, amusement places, 1 2
Submission to the Revenue Regional Director of bound loose leaf winnings, stock transaction and IPO.
books of accounts, records and invoices together with a certification Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter 3 4 5 6 7 8 9
made under oath as to the correctness of the entries and the number of ended March 31, 2011 by all taxpayers with taxable years ending March
loose leaves used for the fiscal year ended March 31, 2011 by taxpayers 31, June 30, September 30 or December 31. 10 11 12 13 14 15 16
who were granted permit to use loose-leaf records.
Submission to Philhealth of Quarterly Remittance Report (Form RF-1)
Remittance of VAT and percentage tax for March 2011 by EFPS- 17 18 19 20 21 22 23
registered taxpayers.
for the quarter ended March 31, 2011.
Submission of Quarterly Summary of List of Sales exceeding P2.5 24 25 26 27 28 29 30

&
million (net of VAT) and Summary List of Purchases exceeding P1 million
19 Tuesday (net of VAT) for fiscal quarter ended March 31, 2011 by manual taxpayers
Remittance of monthly HDMF contributions and multi-purpose loan with fiscal years ending March 31, June 30, September 30 or December
payments for March 2011 by employers whose names begin with letters E 31.
to L. Remittance of monthly HDMF contributions and multi-purpose loan
payments for March 2011 by employers whose names begin with letters

20 Wednesday
Filing of monthly VAT declaration (BIR Form 2550M) for March 2011 by
taxpayers using the manual payment system with taxable quarters
ending on April 30 or May 31, 2011.
Filing of monthly percentage tax return (BIR Form 2551M) for March
2011 by taxpayers using the manual payment system, except percentage
taxes on overseas communication, amusement places, winnings, stock
transaction and Initial Public Offering (IPO).
Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas
dispatch or communication originating from the Philippines and for
amusement taxes for the quarter ended March 31, 2011 by taxpayers with
paFiling of annual financial statements with the SEC by corporations
taxable years ending March 31, June 30, September 30 or December 31.
Li
Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form
2307) to income recipients subject to expanded withholding tax for the
taxable quarter ended March 31, 2011.
Payment of local taxes for the second quarter by taxpayers who elected
to pay in installments.
Filing of annual financial statements with the SEC by corporations
whose fiscal year ended on December 31, 2010 with license no. ending in
la
na
M to Q.
29 Friday
Filing of Corporation/Partnership Quarterly Income Tax Return (BIR
Form 1702Q) for the quarter ended February 28, 2011 by corporations
whose taxable year ends on May 31, August 31 or November 30.
whose fiscal year ended on December 31, 2010 with license no. ending in
3 and 4, and whose securities are not registered under the Securities
Regulations Code or the Revised Securities Act.
Filing of annual report with the SEC by corporations whose fiscal year
ended on December 31, 2010 with license no. ending in 3 and 4, and
whose securities are registered under the Securities Regulations Code or
the Revised Securities Act, including commercial paper issuers.
Filing of annual financial statements with the SEC by securities brokers
whose fiscal year ended on December 31, 2010 and with license no.
ending in 3 and 4.
Registration of books of account and other accounting records for the
taxable year starting May 1, 2011.

1 and 2, and whose securities are not registered under the Securities
Regulations Code or the Revised Securities Act.
Filing of annual report with the SEC by corporations whose fiscal year
ended on December 31, 2010 with license no. ending in 1 and 2, and
whose securities are registered under the Securities Regulations Code or
Is

the Revised Securities Act, including commercial paper issuers.

Filing of annual financial statements with the SEC by securities brokers
whose fiscal year ended on December 31, 2010 and with license no.
ending in 1and 2.
Photo title and credits
Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar

2 Monday
Filing of Payment Form (BIR Form 0605) for the payment of advance
percentage tax by privilege store operators.
Submission of Quarterly Summary of List of Sales exceeding P2.5 million
May 2011
Remittance of SSS contributions (Payment Return Form R-5) and loan
payments (Payment Return Form ML-1) by all employers and submission of
Monthly Contribution (R-3) and Collection List (ML-2) by employers under
the tape/diskette program for April 2011.

.
(net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT) Remittance to Philhealth of contributions for April 2011 using Payment
for fiscal quarter ended March 31, 2011 by taxpayers under LTS and EFPS with Return Form M5. Sun Mon Tue Wed Thu Fri Sat

Co
fiscal years ending March 31, June 30, September 30 or December 31.
Submission of annual inventory lists by taxpayers whose taxable year ended 11 Wednesday 1 2 3 4 5 6 7
on March 31, 2011. E-filing by Electronic Filing and Payment System (EFPS)-registered
Submission to Revenue District Office/LTDO by taxpayers using duly withholding agents under Group E of the Monthly Remittance Return of 8 9 10 11 12 13 14
approved computerized accounting system of notarized affidavit attesting to Income Taxes Withheld (BIR Form 1601-C, E and F) for April 2011 on (a)
the accuracy of the number of receipts used during the year and duly compensation income; (b) income subject to expanded withholding tax; and 15 16 17 18 19 20 21
registered soft copy of books of accounts and other accounting records/ (c) income subject to final withholding tax.
documents for the taxable year ended March 31, 2011. 22 23 24 25 26 27 28
Remittance of monthly HDMF contributions and multi-purpose loan
payments for March 2011 by employers whose names begin with letters R to Z.
12 Thursday 29 30 31

Submission to PEZA of income tax return filed with the BIR on April 15,
2011 by PEZA companies whose taxable year ended December 31, 2010.
5 Thursday
Filing of Documentary Stamp Tax Return (BIR Form 2000) for the month of
April 2011.
&
E-filing by EFPS-registered withholding agents under Group D of the
Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E
and F) for April 2011 on (a) compensation income; (b) income subject to
expanded withholding tax; and (c) income subject to final withholding tax.
13 Friday

6 Friday
Filing of annual financial statements with the SEC by corporations whose
fiscal year ended on December 31, 2010 with license no. ending in 5 and 6, and
whose securities are not registered under the Securities Regulations Code or
the Revised Securities Act.
Filing of annual report with the SEC by corporations whose fiscal year ended
on December 31, 2010 with license no. ending in 5 and 6, and whose securities
are registered under the Securities Regulations Code or the Revised Securities
Act, including commercial paper issuers.
Filing of annual financial statements with the SEC by securities brokers
whose fiscal year ended on December 31, 2010 and with license no. ending in
5 and 6.
Li
10 Tuesday
Filing by all withholding agents (large and non-large taxpayers) using the
manual payment system of monthly remittance return of income taxes
withheld (BIR Form 1601-C, E, F and 1602) for April 2011 on (a) compensation
income; (b) income subject to expanded withholding tax; (c) income subject to
final withholding tax; and (d) interest paid on deposits and yield on deposit
substitutes/trusts/etc.
Filing of Monthly Remittance Return of VAT and Other Percentage Taxes
la
na
E-filing by EFPS-registered withholding agents under Group C of the
Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E
and F) for April 2011 on (a) compensation income; (b) income subject to
expanded withholding tax; and (c) income subject to final withholding tax.
Filing of annual financial statements with the SEC by corporations whose
fiscal year ended on December 31, 2010 with license no. ending in 7 and 8 and
whose securities are not registered under the Securities Regulations Code or
the Revised Securities Act.
pa
Filing of annual report with the SEC by corporations whose fiscal year ended
on December 31, 2010 with license no. ending in 7 and 8 and whose securities
are registered under the Securities Regulations Code or the Revised Securities
Act, including commercial paper issuers.
Filing of annual financial statements with the SEC by securities brokers
whose fiscal year ended on December 31, 2010 and with license no. ending in
7 and 8.
16 Monday
Filing of Corporation/Partnership Annual Income Tax Return (BIR Form
1702) and annual information returns (BIR Form 1702AIF) for both taxable
firms and tax-exempt organizations for fiscal year ended January 31, 2011.
Filing of Final Consolidated Capital Gains Tax Return from sale of shares not
traded in the stock exchange (BIR Form 1707-A) for the taxable year ended
January 31, 2011.

Withheld (BIR Form 1600) for April 2011.
Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from
VAT/Percentage Tax by government and private withholding agents to all
income recipients with several payors for April 2011.
Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306) from
Is
E-filing by EFPS-registered withholding agents under Groups A and B of the
Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F
and 1602 for Group A) for April 2011 on (a) compensation income; (b) income
subject to expanded withholding tax; (c) income subject to final withholding
tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/
etc.

VAT/Percentage Tax by government and private withholding agents to all

income recipients with only one payor for April 2011. Remittance by all EFPS-registered taxpayers of income taxes withheld for
April 2011 on (a) compensation income; (b) income subject to expanded
E-filing by all business establishments of sales report and other information withholding tax; (c) income subject to final withholding tax; and (d) interest
generated by Cash Register Machines, Point of Sales Machines and/or any paid on deposits and yield on deposit substitutes/trusts/etc.
sales generating receipt/invoice machine registered with the BIR for the
month of April 2011. Submission to the Revenue Regional Director of bound loose leaf books of
accounts, records and invoices together with a certification made under oath Photo title and credits
Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar
 May 2011
as to the correctness of the entries and the number of loose leaves used for the 24 Tuesday
fiscal year ended April 30, 2011 by taxpayers who were granted permit to use E-filing of monthly VAT declaration (BIR Form 2550M) for April 2011 by
loose-leaf records. EFPS-registered taxpayers under Group B with taxable quarters ending on
Filing of annual report with the SEC by corporations whose fiscal year ended May 31 or June 30, 2011.

.
on January 31, 2011 and whose securities are registered under the Securities E-filing of monthly percentage tax return (BIR Form 2551M) for April 2011
Regulations Code or the Revised Securities Act, including commercial paper by EFPS taxpayers under Groups C, D and E, except for percentage taxes on Sun Mon Tue Wed Thu Fri Sat

Co
issuers. overseas communication, amusement places, winnings and IPO.
Submission to PEZA of Audited Financial Statements filed with the BIR on Remittance of monthly HDMF contributions and multi-purpose loan 1 2 3 4 5 6 7
April 15, 2011 by PEZA-registered companies whose taxable year ended on payments for April 2011 by employers whose names begin with letters M to Q.
December 31, 2010. 8 9 10 11 12 13 14
Submission to PEZA of quarterly reports of operation for quarter ended
March 31, 2011 by all PEZA registered enterprises. 25 Wednesday 15 16 17 18 19 20 21
Remittance of monthly HDMF contributions and multi-purpose loan E-filing of monthly VAT declaration (BIR Form 2550M) for April 2011 by
payments for April 2011 by employers whose names begin with letters A to D. EFPS taxpayers under Group A with taxable quarters ending on May 31 or 22 23 24 25 26 27 28
June 30, 2011.
E-filing of monthly percentage tax return (BIR Form 2551M) for April 2011 29 30 31

19 Thursday
Remittance of monthly HDMF contributions and multi-purpose loan
payments for April 2011 by employers whose names begin with letters E to L.
20 Friday
Filing of monthly VAT declaration (BIR Form 2550M) for April 2011 by
&
by EFPS taxpayers under Group A, except for percentage taxes on overseas
communication, amusement places, winnings, stock transaction and IPO.
Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter
ended April 30, 2011 by all taxpayers with taxable years ending April 30, July
31, October 31 or January 31.
Remittance of VAT and percentage tax for April 2010 by EFPS-registered
taxpayers.

taxpayers using the manual filing system with taxable quarters ending on May
31 or June 30, 2011. Submission of Quarterly Summary of List of Sales exceeding P2.5 million
Filing of monthly percentage tax return (BIR Form 2551M) for April 2011 by
taxpayers using the manual payment system, except percentage taxes on
overseas communication, amusement places, winnings, stock transaction and
Initial Public Offering (IPO).
Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas
dispatch or communication originating from the Philippines and for
amusement taxes for the quarter ended April 30, 2011 by taxpayers with
taxable years ending January 31, April 30, July 31 or October 31.
Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form
2307) to income recipients subject to expanded withholding tax for the
taxable quarter ended April 30, 2011.
Filing of annual financial statements with the SEC by corporations whose
fiscal year ended on December 31, 2010 with license no. ending in 9 and 0, and
Li
whose securities are not registered under the Securities Regulations Code or
the Revised Securities Act.
Filing of annual report with the SEC by corporations whose fiscal year ended
on December 31, 2010 with license no. ending in 9 and 0, and whose securities
are registered under the Securities Regulations Code or the Revised Securities
Act, including commercial paper issuers.
Filing of annual financial statements with the SEC by securities brokers
whose fiscal year ended on December 31, 2010 and with license no. ending in
9 and 0.
la
na
(net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT)
for fiscal quarter ended April 30, 2011 by manual taxpayers with fiscal years
ending January 31, April 30, July 31 or October 31.
30 Monday
Filing of Corporation/Partnership Quarterly Income Tax Return (BIR Form
pa
1702Q) for the quarter ended March 31, 2011 by corporations whose taxable
year ends on June 30, September 30 or December 31.
Submission of annual inventory lists by taxpayers whose taxable year ended
on April 30, 2011.
Submission to Revenue District Office /LTDO by taxpayers using duly
approved computerized accounting system of notarized affidavit attesting to
the accuracy of the number of receipts used during the year and duly
registered soft copy of books of accounts and other accounting records/
documents for the taxable year ended April 30, 2011.
Submission of Quarterly Summary of List of Sales exceeding P2.5 million
(net of VAT) and Summary List of Purchases exceeding P1 million (net of VAT)
for fiscal quarter ended April 30, 2011 by taxpayers under LTS and EFPS with
fiscal years ending January 31, April 30, July 31 or October 31.
Registration of books of account and other accounting records for the
taxable year starting June 1, 2011.

Submission to PEZA of income tax return filed with the BIR on May 16, 2011
by PEZA companies whose taxable year ended January 31, 2011.
23 Monday
E-filing of monthly VAT declaration (BIR Form 2550M) for April 2011 by 31 Tuesday
EFPS-registered taxpayers under Groups C, D and E with taxable quarters
ending on May 31 or June 30, 2011. Filing of annual financial statements with the SEC by corporations whose
Is

fiscal year ended on January 31, 2011 and whose securities are not registered
E-filing of monthly percentage tax return (BIR Form 2551M) for April 2011 under the Securities Regulations Code or the Revised Securities Act.
by EFPS taxpayers under Groups C, D and E, except for percentage taxes on
overseas communication, amusement places, winnings and IPO. Remittance of monthly HDMF contributions and multi-purpose loan
payments for April 2011 by employers whose names begin with letters R to Z.
Filing of annual financial statements with the SEC by securities brokers
whose fiscal year ended on January 31, 2011.
Photo title and credits
Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar

1 Wednesday
Filing of Payment Form (BIR Form 0605) for the payment of advance
percentage tax by privilege store operators.
June 2011
Income Taxes Withheld (BIR Form 1601-C, E and F) for May 2011 on (a)
compensation income; (b) income subject to expanded withholding tax;
and (c) income subject to final withholding tax.
Remittance of monthly HDMF contributions and multi-purpose loan

.
payments for May 2011 by employers whose names begin with letters A
6 Monday Sun Mon Tue Wed Thu Fri Sat

Co
to D.
Filing of Documentary Stamp Tax Return (BIR Form 2000) for the
month of May 2011.
1 2 3 4
15 Wednesday
Filing of Corporation/Partnership Annual Income Tax Return (BIR
5 6 7 8 9 10 11
10 Friday Form 1702) and annual information returns (BIR Form 1702AIF) for 12 13 14 15 16 17 18
Filing by all withholding agents (large and non-large taxpayers) using both taxable firms and tax-exempt organizations for fiscal year ended
the manual payment system of monthly remittance return of income February 28, 2011. 19 20 21 22 23 24 25
taxes withheld (BIR Form 1601-C, E, F and 1602) for May 2011 on (a) Filing of Final Consolidated Capital Gains Tax Return from sale of shares
compensation income; (b) income subject to expanded withholding tax; not traded in the stock exchange (BIR Form 1707-A) for the taxable year 26 27 28 29 30

(c) income subject to final withholding tax; and (d) interest paid on
deposits and yield on deposit substitutes/trusts/etc.
Filing of Monthly Remittance Return of VAT and Other Percentage
Taxes Withheld (BIR Form 1600) for May 2011.
Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from
VAT/Percentage Tax by government and private withholding agents to all
&
ended February 28, 2011.
E-filing by EFPS-registered withholding agents under Group A of the
Monthly Remittance Return of Income Taxes Withheld (BIR Form
1601-C, E, F and 1602) for May 2011 on (a) compensation income; (b)
income subject to expanded withholding tax; and (c) income subject to
final withholding tax and (d) interest paid on deposits and yield on

income to all income recipients with several payors for May 2011.
Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306)
from VAT/Percentage Tax by government and private withholding agents
to all income recipients with only one payor for May 2011.
E-filing by all business establishments of sales report and other
information generated by Cash Register Machines, Point of Sales
Machines and/or any sales generating receipt/invoice machine registered
with the BIR for the month of May 2011.
Remittance of SSS contributions (Payment Return Form R-5) and loan
payments (Payment Return Form ML-1) by all employers and submission
of Monthly Contribution (R-3) and Collection List (ML-2) by employers
paSubmission to the Revenue Regional Director of bound loose leaf books
under the tape/diskette program for May 2011.
Remittance to Philhealth of contributions for May 2011 using Payment
Li
Return Form M5.
na
deposit substitutes/trusts/etc.
Remittance by all EFPS-registered taxpayers of income taxes withheld
for May 2011 on (a) compensation income; (b) income subject to
expanded withholding tax; (c) income subject to final withholding tax;
and (d) interest paid on deposits and yield on deposit substitutes/trusts/
etc.
of accounts, records and invoices together with a certification made
under oath as to the correctness of the entries and the number of loose
leaves used for the fiscal year ended May 31, 2011 by taxpayers who were
granted permit to use loose-leaf records.
Submission to PEZA of Audited Financial Statements filed with the BIR
on May 16, 2011 by PEZA-registered companies whose taxable year
ended on January 31, 2011.

13 Monday
E-filing by Electronic Filing and Payment System (EFPS)-registered
withholding agents under Groups C, D and E of the Monthly Remittance
Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for May
la
20 Monday
Filing of monthly VAT declaration (BIR Form 2550M) for May 2011 by
taxpayers using the manual filing system with taxable quarters ending on
June 30 or July 31, 2010.

2011 on (a) compensation income; (b) income subject to expanded Filing of monthly percentage tax return (BIR Form 2551M) for May
withholding tax; and (c) income subject to final withholding tax. 2011 by taxpayers using the manual payment system, except percentage
Filing of annual report with the SEC by corporations whose fiscal year taxes on overseas communication, amusement places, winnings, stock
ended on February 28, 2011 and whose securities are registered under transaction and Initial Public offering (IPO).
the Securities Regulations Code or the Revised Securities Act, including Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas
Is

commercial paper issuers.
14 Tuesday
E-filing by Electronic Filing and Payment System (EFPS)-registered
withholding agents under Group B of the Monthly Remittance Return of
dispatch or communication originating from the Philippines and for
amusement taxes for the quarter ended May 31, 2011 by taxpayers with
taxable years ending February 28, May 31, August 31 or November 30.
Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form
2307) to income recipients subject to expanded withholding tax for the
Photo title and credits
taxable quarter ended May 31, 2011.

Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar
 June 2011
Filing of annual financial statements with the SEC by securities brokers E-filing of monthly percentage tax return (BIR Form 2551M) for May
whose fiscal year ended on February 28, 2011. 2011 by EFPS-registered taxpayers under Group A, except for percentage
Remittance of monthly HDMF contributions and multi-purpose loan taxes on overseas communication, amusement places, winnings, stock
payments for May 2011 by employers whose names begin with letters E to L. transaction and IPO.

.
Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter
Sun Mon Tue Wed Thu Fri Sat

Co
ended May 31, 2011 by all taxpayers with taxable years ending February
21 Tuesday 28, May 31, August 31 or November 30.
E-filing of monthly VAT declaration (BIR Form 2550M) for May 2011 by
1 2 3 4
Remittance of VAT and percentage tax for May 2010 by EFPS-
EFPS taxpayers under Group E with taxable quarters ending on June 30 or
July 31, 2011.
registered taxpayers. 5 6 7 8 9 10 11
Submission of Quarterly Summary of List of Sales exceeding P2.5
E-filing of monthly percentage tax return (BIR Form 2551M) for May 2011 million (net of VAT) and Summary List of Purchases exceeding P1 million 12 13 14 15 16 17 18
by EFPS-registered taxpayers under Group E, except for percentage taxes on (net of VAT) for fiscal quarter ended May 31, 2011 by manual taxpayers
overseas communication, amusement places, winnings, stock transaction 19 20 21 22 23 24 25
with fiscal years ending February 28, May 31, August 31 or November 30.
and IPO.
26 27 28 29 30

22 Wednesday
E-filing of monthly VAT declaration (BIR Form 2550M) for May 2011 by
EFPS taxpayers under Group D with taxable quarters ending on June 30 or
July 31, 2011.
E-filing of monthly percentage tax return (BIR Form 2551M) for May 2011
&
28 Tuesday
Filing of annual financial statements with the SEC by corporations
whose fiscal year ended on February 28, 2011 and whose securities are
not registered under the Securities Regulations Code or the Revised
Securities Act.

na
by EFPS-registered taxpayers under Group D, except for percentage taxes
on overseas communication, amusement places, winnings, stock 29 Wednesday
transaction and IPO. Filing of Corporation/Partnership Quarterly Income Tax Return (BIR
Form 1702Q) for the quarter ended April 30, 2011 by corporations whose
fiscal year ends on July 31, October 31 or January 31.
23 Thursday
E-filing of monthly VAT declaration (BIR Form 2550M) for May 2011 by
EFPS taxpayers under Group C with taxable quarters ending on June 30 or
July 31, 2011.
E-filing of monthly percentage tax return (BIR Form 2551M) for May 2011
by EFPS-registered taxpayers under Group C, except for percentage taxes
on overseas communication, amusement places, winnings, stock
pa30 Thursday
Registration of books of account and other accounting records for the
taxable year starting July 1, 2011.
Submission of annual inventory lists to by taxpayers whose taxable
year ended on May 31, 2011.
transaction and IPO. Submission to Revenue District Office/LTDO by taxpayers using duly
Li
approved computerized accounting system of notarized affidavit
24 Friday attesting to the accuracy of the number of receipts used during the year
and duly registered soft copy of books of accounts and other accounting
E-filing of monthly VAT declaration (BIR Form 2550M) for May 2011 by records/documents for the taxable year ended May 31, 2011.
EFPS taxpayers under Group B with taxable quarters ending on June 30 or
July 31, 2011. Submission of Quarterly Summary of List of Sales exceeding P2.5
million (net of VAT) and Summary List of Purchases exceeding P1 million
E-filing of monthly percentage tax return (BIR Form 2551M) for May 2011 (net of VAT) for fiscal quarter ended May 31, 2010 by taxpayers under
by EFPS-registered taxpayers under Group B, except for percentage taxes on LTS and EFPS with fiscal years ending February 28, May 31, August 31 or
la

overseas communication, amusement places, winnings, stock transaction November 30.

and IPO.
Payment of second installment of real property taxes for 2011 by
Remittance of monthly HDMF contributions and multi-purpose loan taxpayers who elected to pay in installments.
payments for May 2011 by employers whose names begin with letters M to
Q. Submission to PEZA of income tax return filed with the BIR on June 15,
Is

2011 by PEZA companies whose taxable year ended February 28, 2011.
Remittance of monthly HDMF contributions and multi-purpose loan
27 Monday payments for May 2011 by employers whose names begin with letters R
E-filing of monthly VAT declaration (BIR Form 2550M) for May 2011 by to Z.
EFPS taxpayers under Group A with taxable quarters ending on June 30 or
July 31, 2011. Photo title and credits
Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar
1 Friday
Filing of Payment Form (BIR Form 0605) for the payment of
advance percentage tax by privilege store operators.
12 Tuesday
E-filing by EFPS-registered withholding agents under Group D of
the Monthly Remittance Return of Income Taxes Withheld (BIR
July 2011
Form 1601-C, E and F) for June 2011 on (a) compensation income;

.
(b) income subject to expanded withholding tax and (c) income
5 Tuesday Sun Mon Tue Wed Thu Fri Sat

Co
subject to final withholding tax.
Filing of Documentary Stamp Tax Return (BIR Form 2000) for the
month of June 2011.
1 2
13 Wednesday
E-filing by EFPS-registered withholding agents under Group C of
3 4 5 6 7 8 9
11 Monday the Monthly Remittance Return of Income Taxes Withheld (BIR 10 11 12 13 14 15 16
Filing by all withholding agents (large and non-large taxpayers) Form 1601-C, E and F) for June 2011 on (a) compensation income;
using the manual payment system of monthly remittance return of (b) income subject to expanded withholding tax and (c) income 17 18 19 20 21 22 23
income taxes withheld (BIR Form 1601-C, E, F and 1602) for June subject to final withholding tax.
2011 on (a) compensation income; (b) income subject to expanded 24 25 26 27 28 29 30

withholding tax; (c) income subject to final withholding tax; and (d)
interest paid on deposits and yield on deposit substitutes/trusts/etc.
Filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable
quarter ended June 30, 2011 by taxpayers using the manual filing
system.
Filing of Monthly Remittance Return of VAT and Other Percentage
&
14 Thursday 31
E-filing by EFPS-registered withholding agents under Group B of
the Monthly Remittance Return of Income Taxes Withheld (BIR
Form 1601-C, E and F) for June 2011 on (a) compensation income;
(b) income subject to expanded withholding tax; and (c) income

na
subject to final withholding tax.
Taxes Withheld (BIR Form 1600) for June 2011.
Filing of annual report with the SEC by corporations whose fiscal
Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) year ended on March 31, 2011 and whose securities are registered
from VAT/Percentage Tax by government and private withholding under the Securities Regulations Code or the Revised Securities Act,
agents to all income recipients with several payors for June 2011. including commercial paper issuers.
Issuance of Certificate of Final Income Tax Withheld (BIR Form Remittance of monthly HDMF contributions and multi-purpose
2306) from VAT/Percentage Tax by government and private loan payments for June 2011 by employers whose names begin with
withholding agents to all income recipients with only one payor for
June 2011.
E-filing by Electronic Filing and Payment System (EFPS)-registered
withholding agents under Group E of the Monthly Remittance
Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for
paletters A to D.

June 2011 on (a) compensation income; (b) income subject to
expanded withholding tax and (c) income subject to final
Li
withholding tax.
E-filing by all business establishments of sales report and other
information generated by Cash Register Machines, Point of Sales
Machines and/or any sales generating receipt/invoice machine
registered with the BIR for the month of June 2011.
Submission to SSS of Quarterly Collection List (Form R-3) and
Member Loan Collection List (ML-2) for the quarter ended June 30,
la
15 Friday
Filing of Corporation/Partnership Annual Income Tax Return (BIR
Form 1702) and annual information returns (BIR Form 1702AIF) for
both taxable firms and tax-exempt organizations for fiscal year
ended March 31, 2011.
Filing of Final Consolidated Capital Gains Tax Return from sale of
shares not traded in the stock exchange (BIR Form 1707-A) for the
taxable year ended March 31, 2011.
Payment of second installment of individual income taxes for the
year ended December 31, 2010.
E-filing by EFPS-registered withholding agents under Group A of

2011 by employers under the manual system.
Remittance of SSS contributions (Payment Return Form R-5) and
loan payments (Payment Return Form ML-1) by all employers and
submission of Monthly Contribution (R-3) and Collection List (ML-2)
by employers under the tape/diskette program for June 2011.
Is
the Monthly Remittance Return of Income Taxes Withheld (BIR
Form 1601-C, E, F and 1602) for June 2011 on (a) compensation
income; (b) income subject to expanded withholding tax; (c) income
subject to final withholding tax; and (d) interest paid on deposits and
yield on deposit substitutes/trusts/etc.

Remittance to Philhealth of contributions for June 2011 using Remittance by all EFPS-registered taxpayers of income taxes
Payment Return Form M5. withheld for June 2011 on (a) compensation income; (b) income

Photo title and credits

Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar
subject to expanded withholding tax; (c) income subject to final
withholding tax; and (d) interest paid on deposits and yield on
deposit substitutes/trusts/etc.
E-filing of Fringe Benefit Tax Return (BIR Form 1603) for the
E-filing of monthly percentage tax return (BIR Form 2551M) for
June 2011 by EFPS-registered taxpayers under Group E, except for
percentage taxes on overseas communication, amusement places,
July 2011
winnings, stock transaction and IPO.

.
taxable quarter ended June 30, 2011 by taxpayers using EFPS.
Sun Mon Tue Wed Thu Fri Sat

Co
Submission to the Revenue Regional Director of bound loose leaf 22 Friday
books of accounts, records and invoices together with a certification E-filing of monthly VAT declaration (BIR Form 2550M) for June 1 2
made under oath as to the correctness of the entries and the number 2011 by EFPS-registered taxpayers under Group D with taxable
of loose leaves used for the fiscal year ended June 30, 2011 by quarters ending on July 31 or August 31, 2011. 3 4 5 6 7 8 9
taxpayers who were granted permit to use loose-leaf records.
Submission to Philhealth of Quarterly Remittance Report (Form
E-filing of monthly percentage tax return (BIR Form 2551M) for 10 11 12 13 14 15 16
June 2011 by EFPS-registered taxpayers under Group D, except for
RF-1) for the quarter ended June 30, 2011. percentage taxes on overseas communication, amusement places, 17 18 19 20 21 22 23
Submission to PEZA of Audited Financial Statements filed with the winnings, stock transaction and IPO.
BIR on June 15, 2011 by PEZA-registered companies whose taxable 24 25 26 27 28 29 30

year ended on February 28, 2011.
19 Tuesday
Filing of annual financial statements with the SEC by securities
brokers whose fiscal year ended on March 31, 2011.
&
25 Monday 31
Filing of quarterly VAT return (BIR Form 2550Q) for the taxable
quarter ended June 30, 2011 by all taxpayers with taxable years
ending March 31, June 30, September 30 or December 31.
E-filing of monthly VAT declaration (BIR Form 2550M) for June

Remittance of monthly HDMF contributions and multi-purpose
loan payments for June 2011 by employers whose names begin with
letters E to L.
20 Wednesday
Filing of monthly VAT declaration (BIR Form 2550M) for June 2011
by taxpayers using the manual filing system with taxable quarters
ending on July 31 or August 31, 2011.
Filing of monthly percentage tax return (BIR Form 2551M) for June
2011 by taxpayers using the manual payment system, except
percentage taxes on overseas communication, amusement places,
paregistered taxpayers.
winnings, stock transaction and initial Public Offering (IPO).
Filing of quarterly percentage tax return (BIR Form 2551Q) for
Li
overseas dispatch or communication originating from the Philippines
and for amusement taxes for the quarter ended June 30, 2011 by
taxpayers with taxable years ending March 31, June 30, September
30 or December 31.
Issuance of Certificate of Creditable Tax Withheld at Source (BIR
Form 2307) to income recipients subject to expanded withholding
tax for the taxable quarter ended June 30, 2011.
la
na
2011 by EFPS-registered taxpayers under Groups A, B and C with
taxable quarters ending on July 31 or August 31, 2011.
E-filing of monthly percentage tax return (BIR Form 2551M) for
June 2010 by EFPS-registered taxpayers under Groups A, B and C,
except for percentage taxes on overseas communication, amusement
places, winnings, stock transaction and IPO.
Remittance of VAT and percentage tax for June 2011 by EFPS-
Submission of Quarterly Summary of List of Sales exceeding P2.5
million (net of VAT) and Summary List of Purchases exceeding P1
million (net of VAT) for fiscal quarter ended June 30, 2011 by manual
taxpayers with fiscal years ending March 31, June 30, September 30
or December 31.
Remittance of monthly HDMF contributions and multi-purpose
loan payments for June 2011 by employers whose names begin with
letters M to Q.
29 Friday
Filing of annual financial statements with the SEC by corporations
whose fiscal year ended on March 31, 2011 and whose securities are

Payment of local taxes for the third quarter by taxpayers who not registered under the Securities Regulations Code or the Revised
elected to pay in installments. Securities Act.
Registration of books of account and other accounting records for
21 Thursday the taxable year starting August 1, 2011.
Is

E-filing of monthly VAT declaration (BIR Form 2550M) for June

2011 by EFPS-registered taxpayers under Group E with taxable
quarters ending on July 31 or August 31, 2011.

Photo title and credits

Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar
 August 2011
1 Monday of Monthly Contribution (R-3) and Collection List (ML-2) by employers
Filing of Payment Form (BIR Form 0605) for the payment of advance under the tape/diskette program for July 2011.
percentage tax by privilege store operators. Remittance to Philhealth of contributions for July 2011 using Payment
Return Form M5.

.
Submission of Quarterly Summary of List of Sales exceeding P2.5
million (net of VAT) and Summary List of Purchases exceeding P1 million
Sun Mon Tue Wed Thu Fri Sat

Co
(net of VAT) for fiscal quarter ended June 30, 2011 by taxpayers under 11 Thursday
LTS and EFPS with fiscal years ending March 31, June 30, September 30
or December 31. E-filing by Electronic Filing and Payment System (EFPS)-registered 1 2 3 4 5 6
withholding agents under Group E of the Monthly Remittance Return of
Submission of annual inventory lists by taxpayers whose taxable year
ended on June 30, 2011.
Income Taxes Withheld (BIR Form 1601-C,E and F) for July 2011 on (a) 7 8 9 10 11 12 13
compensation income; (b) income subject to expanded withholding tax;
Submission to Revenue District Office/LTDO by taxpayers using duly and (c) income subject to final withholding tax. 14 15 16 17 18 19 20
approved computerized accounting system of notarized affidavit
attesting to the accuracy of the number of receipts used during the year
12 Friday
21 22 23 24 25 26 27
and duly registered soft copy of books of accounts and other accounting
records/documents for the taxable year ended June 30, 2011. E-filing by EFPS-registered withholding agents under Group D of the 28 29 30 31

&
Submission of regular list of suppliers of goods by designated top Monthly Remittance Return of Income Taxes Withheld (BIR Form
20,000 corporations for the first semester of 2011. 1601-C,E and F) for July 2011 on (a) compensation income; (b) income
subject to expanded withholding tax; and (c) income subject to final
Filing of Corporation/Partnership Quarterly Income Tax Return (BIR withholding tax.
Form 1702Q) for the quarter ended May 31, 2011 by corporations whose
fiscal year ends on August 31, November 30 or February 29.
Submission to PEZA of income tax return filed with the BIR on July 15, 15 Monday

na
2011 by PEZA companies whose taxable year ended March 31, Filing of Corporation/Partnership Annual Income Tax Return (BIR
2011. Form 1702) and annual information returns (BIR Form 1702AIF) for
both taxable firms and tax-exempt organizations for fiscal year ended
Remittance of monthly HDMF contributions and multi-purpose loan April 30, 2011.
payments for June 2011 by employers whose names begin with letters R
to Z. Filing of Final Consolidated Capital Gains Tax Return from sale of shares
not traded in the stock exchange (BIR Form 1707-A) for the taxable year
ended April 30, 2011.
5 Friday
Filing of Documentary Stamp Tax Return (BIR Form 2000) for the
month of July 2011.

10 Wednesday
paFiling of individual quarterly income tax return (BIR Form 1701Q) for
Filing by all withholding agents (large and non-large taxpayers) using
the manual payment system of monthly remittance return of income
Li
taxes withheld (BIR Form 1601-C, E, F and 1602) for July 2011 on (a)
compensation income; (b) income subject to expanded withholding tax;
(c) income subject to final withholding tax; and (d) interest paid on
deposits and yield on deposit substitutes/trusts/etc.
Filing of Monthly Remittance Return of VAT and Other Percentage
Taxes Withheld (BIR Form 1600) for July 2011.
Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from
VAT/Percentage Tax by government and private withholding agents to all
la
the quarter ended June 30, 2011 by self-employed individuals and
professionals.
E-filing by EFPS-registered withholding agents under Groups A, B and C
of the Monthly Remittance Return of Income Taxes Withheld (BIR Form
1601-C, E, F and 1602 for Group A) for July 2011 on (a) compensation
income; (b) income subject to expanded withholding tax; (c) income
subject to final withholding tax.; and (d) interest paid on deposits and
yield on deposit substitutes/trusts/etc.
Remittance by all EFPS-registered taxpayers of income taxes withheld
for July 2011 on (a) compensation income; (b) income subject to
expanded withholding tax; (c) income subject to final withholding tax;
and (d) interest paid on deposits and yield on deposit substitutes/trusts/
etc.
Submission to the Revenue Regional Director of bound loose leaf books

of accounts, records and invoices together with a certification made

income recipients with several payors for July 2011.
Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306)
from VAT/Percentage Tax by government and private withholding agents
to all income recipients with only one payor for July 2011.
E-filing by all business establishments of sales report and other
Is
under oath as to the correctness of the entries and the number of loose
leaves used for the fiscal year ended July 31, 2011 by taxpayers who were
granted permit to use loose-leaf records.
Filing of annual report with the SEC by corporations whose fiscal year
ended on April 30, 2011 and whose securities are registered under the

information generated by Cash Register Machines, Point of Sales Securities Regulations Code or the Revised Securities Act, including
Machines and/or any sales generating receipt/invoice machine registered commercial paper issuers.
with the BIR for the month of July 2011. Remittance of monthly HDMF contributions and multi-purpose loan
Remittance of SSS contributions (Payment Return Form R-5) and loan payments for July 2011 by employers whose names begin with letters A to
payments (Payment Return Form ML-1) by all employers and submission D.
Photo title and credits
Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar

Submission to PEZA of Audited Financial Statements filed with the BIR
on July 15, 2011 by PEZA-registered companies whose taxable year
ended on March 31, 2011.
Submission to PEZA of quarterly reports of operation for quarter ended
August 2011
E-filing of monthly percentage tax return (BIR Form 2551M) for July
2011 by EFPS-registered taxpayers under Group B, except for percentage
taxes on overseas communication, amusement places, winnings, stock
transaction and IPO.

.
June 30, 2011 by all PEZA registered enterprises. Remittance of monthly HDMF contributions and multi-purpose loan
payments for July 2011 by employers whose names begin with letters M Sun Mon Tue Wed Thu Fri Sat

Co
to Q.
18 Thurdsay 1 2 3 4 5 6
Filing of annual financial statements with the SEC by securities brokers
25 Thursday
whose fiscal year ended on April 30, 2011. 7 8 9 10 11 12 13
E-filing of monthly VAT declaration (BIR Form 2550M) for July 2011 by
19 Friday
EFPS-registered taxpayers under Group A with taxable quarters ending 14 15 16 17 18 19 20
on August 31 or September 30, 2011.
Remittance of monthly HDMF contributions and multi-purpose loan E-filing of monthly percentage tax return (BIR Form 2551M) for July 21 22 23 24 25 26 27
payments for July 2011 by employers whose names begin with letters E to 2011 by EFPS-registered taxpayers under Group A, except for percentage
L. taxes on overseas communication, amusement places, winnings, stock 28 29 30 31

&
transaction and IPO.
22 Monday Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter
Filing of monthly VAT declaration (BIR Form 2550M) for July 2011 by ended July 31, 2011 by all taxpayers with taxable years ending January
taxpayers using the manual filing system with taxable quarters ending on 31, April 30, July 31 or October 31.
August 31 or September 30, 2011. Remittance of VAT and percentage tax for July 2011 by EFPS-
Filing of monthly percentage tax return (BIR Form 2551M) for July registered taxpayers.

2011 by taxpayers using the manual payment system, except percentage
taxes on overseas communication, amusement places, winnings, stock
transaction and Initial Public offering (IPO).
Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas
dispatch or communication originating from the Philippines and for
amusement taxes for the quarter ended July 31, 2011 by taxpayers with
taxable years ending January 31, April 30, July 31 or October 31.
Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form
2307) to income recipients subject to expanded withholding tax for the
taxable quarter ended July 31, 2011.
E-filing of monthly VAT declaration (BIR Form 2550M) for July 2011 by
EFPS-registered taxpayers under Groups D and E with taxable quarters
paSubmission of Quarterly Summary of List of Sales exceeding P2.5
ending on August 31 or September 30, 2011.
E-filing of monthly percentage tax return (BIR Form 2551M) for July
Li
2011 by EFPS-registered taxpayers under Groups D and E, except for
percentage taxes on overseas communication, amusement places,
winnings, stock transaction and IPO.
23 Tuesday
E-filing of monthly VAT declaration (BIR Form 2550M) for July 2011 by
EFPS-registered taxpayers under Group C with taxable quarters ending
la
na
Submission of Quarterly Summary of List of Sales exceeding P2.5
million (net of VAT) and Summary List of Purchases exceeding P1 million
(net of VAT) for fiscal quarter ended July 31, 2011 by manual taxpayers
with fiscal years ending January 31, April 30, July 31 or October 31.
30 Tuesday
million (net of VAT) and Summary List of Purchases exceeding P1 million
(net of VAT) for fiscal quarter ended July 31, 2011 by taxpayers under LTS
and EFPS with fiscal years ending January 31, April 30, July 31 or
October 31.
Submission of annual inventory lists by taxpayers whose taxable year
ended on July 31, 2011.
Submission to Revenue District Office/LTDO by taxpayers using duly
approved computerized accounting system of notarized affidavit
attesting to the accuracy of the number of receipts used during the year
and duly registered soft copy of books of accounts and other accounting
records/documents for the taxable year ended July 31, 2011.
Registration of books of account and other accounting records for the
taxable year starting September 1, 2011.
Filing of Corporation/Partnership Quarterly Income Tax Return (BIR

on August 31 or September 30, 2011.
E-filing of monthly percentage tax return (BIR Form 2551M) for July
2011 by EFPS-registered taxpayers under Group C, except for percentage
taxes on overseas communication, amusement places, winnings, stock
transaction and IPO.
Is
Form 1702Q) for the quarter ended June 30, 2011 by corporations whose
taxable year ends on September 30, December 31 or March 31.
Filing of annual financial statements with the SEC by corporations
whose fiscal year ended on April 30, 2010 and whose securities are not
registered under the Securities Regulations Code or the Revised
Securities Act.

24 Wednesday Submission to PEZA of income tax return filed with the BIR on August
15, 2011 by PEZA companies whose taxable year ended April 30, 2011.
E-filing of monthly VAT declaration (BIR Form 2550M) for July 2011 by
EFPS-registered taxpayers under Group B with taxable quarters ending
on August 31 or September 30, 2011.
Photo title and credits
Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar
 September 2011
1 Thursday Securities Regulations Code or the Revised Securities Act, including
Filing of Payment Form (BIR Form 0605) for the payment of advance commercial paper issuers.
percentage tax by privilege store operators.

.
Remittance of monthly HDMF contributions and multi-purpose loan 14 Wednesday
payments for July 2011 by employers whose names begin with letters R to E-filing by EFPS-registered withholding agents under Group B of the Sun Mon Tue Wed Thu Fri Sat

Co
Z. Monthly Remittance Return of Income Taxes Withheld (BIR Form
1601-C, E and F) for August 2011 on (a) compensation income; (b) 1 2 3
5 Monday income subject to expanded withholding tax; and (c) income subject to
Filing of Documentary Stamp Tax Return (BIR Form 2000) for the
final withholding tax. 4 5 6 7 8 9 10
month of August 2011. Remittance of monthly HDMF contributions and multi-purpose loan
payments for August 2011 by employers whose names begin with letters 11 12 13 14 15 16 17
A to D.
12 Monday 18 19 20 21 22 23 24
Filing by all withholding agents (large and non-large taxpayers) using 15 Thursday 25 26 27 28 29 30

the manual payment system of monthly remittance return of income
taxes withheld (BIR Form 1601-C, E, F and 1602) for August 2011 on (a)
compensation income; (b) income subject to expanded withholding tax;
(c) income subject to final withholding tax; and (d) interest paid on
deposits and yield on deposit substitutes/trusts/etc.
Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306)
from VAT/Percentage Tax by government and private withholding agents
&
Filing of Corporation/Partnership Annual Income Tax Return (BIR
Form 1702) and annual information returns (BIR Form 1702AIF) for
both taxable firms and tax-exempt organizations for fiscal year ended
May 31, 2011.
Filing of Final Consolidated Capital Gains Tax Return from sale of shares
not traded in the stock exchange (BIR Form 1707-A) for the taxable year

to all income recipients with only one payor for August 2011.
Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from
VAT/Percentage Tax by government and private withholding agents to all
income recipients with several payors for August 2011.
Filing of Monthly Remittance Return of VAT and Other Percentage
Taxes Withheld (BIR Form 1600) for August 2011.
E-filing by all business establishments of sales report and other
information generated by Cash Register Machines, Point of Sales
Machines and/or any sales generating receipt/invoice machine registered
with the BIR for the month of August 2011.
E-filing by Electronic Filing and Payment System (EFPS)-registered
withholding agents under Groups D and E of the Monthly Remittance
paRemittance by all EFPS-registered taxpayers of income taxes withheld
Return of Income Taxes Withheld (BIR Form 1601-C,E and F) for August
2011 on (a) compensation income; (b) income subject to expanded
Li
withholding tax; and (c) income subject to final withholding tax.
Remittance of SSS contributions (Payment Return Form R-5) and loan
payments (Payment Return ML-1) by all employers and submission of
Monthly Contribution (R-3) and Collection List (ML-2) by employers
under the tape/diskette program for August 2011.
Remittance to Philhealth of contributions for August 2011 using
Payment Return Form M5.
la
na
ended May 31, 2011.
E-filing by EFPS-registered withholding agents under Group A of the
Monthly Remittance Return of Income Taxes Withheld (BIR Form
1601-C, E, F and 1602) for August 2011 on (a) compensation income; (b)
income subject to expanded withholding tax; (c) income subject to final
withholding tax; and (d) interest paid on deposits and yield on deposit
substitutes/trusts/etc.
for August 2011 on (a) compensation income; (b) income subject to
expanded withholding tax; (c) income subject to final withholding tax;
and (d) interest paid on deposits and yield on deposit substitutes/trusts/
etc.
Submission to the Regional Revenue Director of bound loose leaf books
of accounts, records and invoices together with a certification made
under oath as to the correctness of the entries and the number of loose
leaves used for the fiscal year ended August 31, 2011 by taxpayers who
were granted permit to use loose-leaf records.
Submission to PEZA of Audited Financial Statements filed with the BIR
on August 15, 2011 by PEZA-registered companies whose taxable year
ended on April 30, 2011.

13 Tuesday
E-filing by EFPS-registered withholding agents under Group C of the
Monthly Remittance Return of Income Taxes Withheld (BIR Form
1601-C, E and F) for August 2011 on (a) compensation income; (b)
Is
19 Monday
Filing of annual financial statements with the SEC by securities brokers
whose fiscal year ended on May 31, 2011.
Remittance of monthly HDMF contributions and multi-purpose loan
payments by employers for August 2012 whose names begin with letters

E to L.
income subject to expanded withholding tax; and (c) income subject to
final withholding tax.
Filing of annual report with the SEC by corporations whose fiscal year
ended on May 31, 2011 and whose securities are registered under the
Photo title and credits
Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar

20 Tuesday
Filing of monthly VAT declaration (BIR Form 2550M) for August 2011
by taxpayers using the manual filing system with taxable quarters ending
on September 30 or October 31, 2011.
September 2011
on overseas communication, amusement places, winnings, stock
transaction and IPO.
Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter
ended August 31, 2011 by all taxpayers with taxable years ending

.
Filing of monthly percentage tax return (BIR Form 2551M) for August February 29, May 31, August 31 or November 30.
Sun Mon Tue Wed Thu Fri Sat

Co
2011 by taxpayers using the manual payment system, except percentage Remittance of VAT and percentage tax for August 2011 by EFPS-
taxes on overseas communication, amusement places, winnings, stock registered taxpayers.
transaction and Initial Public Offering (IPO). 1 2 3
Remittance of monthly HDMF contributions and multi-purpose loan
Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas payments for August 2011 by employers whose names begin with letters 4 5 6 7 8 9 10
dispatch or communication originating from the Philippines and for M to Q.
amusement taxes for the quarter ended August 31, 2011 by taxpayers Submission of Quarterly Summary of List of Sales exceeding P2.5 11 12 13 14 15 16 17
with taxable years ending February 29, May 31, August 31 or November million (net of VAT) and Summary List of Purchases exceeding P1 million
30. (net of VAT) for fiscal quarter ended August 31, 2011 by manual 18 19 20 21 22 23 24
Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form taxpayers with fiscal years ending February 29, May 31, August 31 or
2307) to income recipients subject to expanded withholding tax for the November 30. 25 26 27 28 29 30

taxable quarter ended August 31, 2011.
21 Wednesday
E-filing of monthly VAT declaration (BIR Form 2550M) for August 2011
by EFPS-registered taxpayers under Group E with taxable quarters
&
28 Wednesday
Filing of annual financial statements with the SEC by corporations
whose fiscal year ended on May 31, 2011 and whose securities are not
registered under the Securities Regulations Code or the Revised

na
ending on September 30 or October 31, 2011. Securities Act.
E-filing of monthly percentage tax return (BIR Form 2551M) for August
2011 by EFPS-registered taxpayers under Group E, except for percentage 29 Thursday
taxes on overseas communication, amusement places, winnings, stock
transaction and IPO. Filing of Corporation/Partnership Quarterly Income Tax Return (BIR
Form 1702Q) for the quarter ended July 31, 2011 by corporations whose
fiscal year ends October 31, January 31 or April 30.
22 Thursday
E-filing of monthly VAT declaration (BIR Form 2550M) for August 2011
by EFPS-registered taxpayers under Group D with taxable quarters
ending on September 30 or October 31, 2011.
E-filing of monthly percentage tax return (BIR Form 2551M) for August
2011 by EFPS-registered taxpayers under Group D, except for percentage
pa30 Friday
Submission of Quarterly Summary of List of Sales exceeding P2.5
million (net of VAT) and Summary List of Purchases exceeding P1 million
(net of VAT) for fiscal quarter ended August 31, 2011 by taxpayers under
LTS and EFPS with fiscal years ending February 29, May 31, August 31 or
taxes on overseas communication, amusement places, winnings, stock November 30.
transaction and IPO.
Li
Submission of annual inventory lists by taxpayers whose taxable year
ended on August 31, 2011.
23 Friday Registration of books of account and other accounting records for the
E-filing of monthly VAT declaration (BIR Form 2550M) for August 2011 taxable year starting October 1, 2011.
by EFPS-registered taxpayers under Group C with taxable quarters Submission to Revenue District Office/LTDO by taxpayers using duly
ending on September 30 or October 31, 2011. approved computerized accounting system of notarized affidavit
E-filing of monthly percentage tax return (BIR Form 2551M) for August attesting to the accuracy of the number of receipts used during the year
2011 by EFPS-registered taxpayers under Group C, except for percentage and duly registered soft copy of books of accounts and other accounting
la

taxes on overseas communication, amusement places, winnings, stock records/documents for the taxable year ended August 31, 2011.
transaction and IPO. Payment of third installment of real property taxes for 2011 by
taxpayers who elected to pay in installments.
26 Monday Remittance of monthly HDMF contributions and multi-purpose loan
payments for August 2011 by employers whose names begin with letters
Is

E-filing of monthly VAT declaration (BIR Form 2550M) for August 2011
by EFPS-registered taxpayers under Groups A and B with taxable R to Z.
quarters ending on September 30 or October 31, 2011. Submission to PEZA of income tax return filed with the BIR on
E-filing of monthly percentage tax return (BIR Form 2551M) for August September 15, 2011 by PEZA companies whose taxable year ended May
2011 by EFPS taxpayers under Groups A and B, except percentage taxes 31, 2011.
Photo title and credits
Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar
 October 2011
3 Monday income subject to expanded withholding tax; and (c) income subject to
Filing of Payment Form (BIR Form 0605) for the payment of advance final withholding tax.
percentage tax by privilege store operators.

.
13 Thursday
5 Wednesday E-filing by EFPS-registered withholding agents under Group C of the Sun Mon Tue Wed Thu Fri Sat

Co
Filing of Documentary Stamp Tax Return (BIR Form 2000) for the Monthly Remittance Return of Income Taxes Withheld (BIR Form
month of September 2011. 1601-C, E and F) for September 2011 on (a) compensation income; (b) 1
income subject to expanded withholding tax; and (c) income subject to
final withholding tax.
10 Monday
2 3 4 5 6 7 8
Filing of annual report with the SEC by corporations whose fiscal year
Filing by all withholding agents (large and non-large taxpayers) using ended on June 30, 2011 and whose securities are registered under the 9 10 11 12 13 14 15
the manual payment system of monthly remittance return of income Securities Regulations Code or the Revised Securities Act, including
taxes withheld (BIR Form 1601-C, E, F and 1602) for September 2011 on commercial paper issuers. 16 17 18 19 20 21 22
(a) compensation income; (b) income subject to expanded withholding
tax; (c) income subject to final withholding tax; and (d) interest paid on 23 24 25 26 27 28 29

deposits and yield on deposit substitutes/trusts/etc.
Filing of Monthly Remittance Return of VAT and Other Percentage
Taxes Withheld (BIR Form 1600) for September 2011.
Filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable
quarter ended September 30, 2011 by taxpayers using the manual filing
system.
&
14 Friday
E-filing by EFPS-registered withholding agents under Group B of the 30 31
Monthly Remittance Return of Income Taxes Withheld (BIR Form
1601-C, E and F) for September 2011 on (a) compensation income; (b)
income subject to expanded withholding tax; and (c) income subject to
final withholding tax.
Remittance of monthly HDMF contributions and multi-purpose loan

na
Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306) payments for September 2011 by employers whose names begin with
from VAT/Percentage Tax by government and private withholding letters A to D.
agents to all income recipients with only one payor for September 2011.
Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from
VAT/Percentage Tax by government and private withholding agents to all 17 Monday
income recipients with several payors for September 2011. Filing of Corporation/Partnership Annual Income Tax Return (BIR
E-filing by all business establishments of sales report and other Form 1702) and annual information returns (BIR Form 1702AIF) for
both taxable firms and tax-exempt organizations for taxable / fiscal year
information generated by Cash Register Machines, Point of Sales
Machines and/or any sales generating receipt/invoice machine registered
with the BIR for the month of September 2011.
Submission to SSS of Quarterly Collection List (Form R-3) and Member
Loan Collection List (ML-2) for the quarter ended September 30, 2011 by
employers under the manual system.
paended June 30, 2011.
Filing of Final Consolidated Capital Gains Tax Return from sale of shares
not traded in the stock exchange (BIR Form 1707-A) for the taxable year
ended June 30, 2011.
E-filing by EFPS-registered withholding agents under Group A of the
Remittance of SSS contributions (Payment Return Form R-5) and loan Monthly Remittance Return of Income Taxes Withheld (BIR Form1601-C,
E, F and 1602) for September 2011 on (a) compensation income; (b)
Li
payments (Payment Return Form ML-1) by all employers and submission
of Monthly Contribution (R-3) and Collection List (ML-2)by employers income subject to expanded withholding tax; (c) income subject to final
under the tape/diskette program for September 2011. withholding tax; and (d) interest paid on deposits and yield on deposit
substitutes/trusts/etc.
Remittance to Philhealth of contributions for September 2011 using
Payment Return Form M5. Remittance by all EFPS-registered taxpayers of income taxes withheld
for September 2011 on (a) compensation income; (b) income subject to
expanded withholding tax; (c) income subject to final withholding tax;
11 Tuesday and (d) interest paid on deposits and yield on deposit substitutes/trusts/
etc.
la

E-filing by Electronic Filing and Payment System (EFPS)-registered

withholding agents under Group E of the Monthly Remittance Return of
Income Taxes Withheld (BIR Form 1601-C, E and F) for September 2011
on (a) compensation income; (b) income subject to expanded
withholding tax; and (c) income subject to final withholding tax.
Is
E-filing of Fringe Benefit Tax Return (BIR Form 1603) for the taxable
quarter ended September 30, 2011 by taxpayer using EFPS.
Submission to the Regional Revenue Director of bound loose leaf books
of accounts, records and invoices together with a certification made
under oath as to the correctness of the entries and the number of loose

12 Wednesday leaves used for the fiscal year ended September 30, 2011 by taxpayers
who were granted permit to use loose-leaf records.
E-filing by EFPS-registered withholding agents under Group D of the
Monthly Remittance Return of Income Taxes Withheld (BIR Form Submission to Philhealth of Quarterly Remittance Report (Form RF-1)
1601-C, E and F) for September 2011 on (a) compensation income; (b) for the quarter ended September 30, 2011.
Photo title and credits
Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar
 October 2011
Submission to PEZA of Audited Financial Statements filed with the BIR Remittance of monthly HDMF contributions and multi-purpose loan
on September 15, 2011 by PEZA-registered companies whose taxable payments for September 2011 by employers whose names begin with
year ended on May 31, 2011. letters M to Q.

.
18 Tuesday 25 Tuesday
Sun Mon Tue Wed Thu Fri Sat

Co
Filing of annual financial statements with the SEC by securities brokers E-filing of monthly VAT declaration (BIR Form 2550M) for September
whose fiscal year ended on June 30, 2011. 2011 by EFPS-registered taxpayers under Group A with taxable quarters
ending on October 31 or November 30, 2011.
1
19 Wednesday E-filing of monthly percentage tax return (BIR Form 2551M) for 2 3 4 5 6 7 8
September 2011 by EFPS-registered taxpayers under Group A, except for
Remittance of monthly HDMF contributions and multi-purpose loan percentage taxes on overseas communication, amusement places, 9 10 11 12 13 14 15
payments for September 2011 by employers whose names begin with winnings, stock transaction and IPO.
letters E to L.
Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter 16 17 18 19 20 21 22
ended September 30, 2011 by all taxpayers with taxable years ending
20 Thursday March 31, June 30, September 30 or December 31. 23 24 25 26 27 28 29

Filing of monthly VAT declaration (BIR Form 2550M) for September
2011 by taxpayers using the manual filing system with taxable quarters
ending on October 31 or November 30, 2011.
Filing of monthly percentage tax return (BIR Form 2551M) for
September 2011 by taxpayers using the manual payment system, except
percentage taxes on overseas communication, amusement places,
&
Submission of Quarterly Summary of List of Sales exceeding P2.5
million (net of VAT) and Summary List of Purchases exceeding P1 million 30 31
(net of VAT) for fiscal quarter ended September 30, 2011 by manual
taxpayers with fiscal years ending March 31, June 30, September 30 or
December 31.
Remittance of VAT and percentage tax for September 2011 by

winnings, stock transaction and Initial Public Offering (IPO).
Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas
dispatch or communication originating from the Philippines and for
amusement taxes for the quarter ended September 30, 2011 by taxpayers
with taxable years ending March 31, June 30, September 30 or December
31.
Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form
2307) to income recipients subject to expanded withholding tax for the
taxable quarter ended September 30, 2011.
Payment of local taxes for the fourth quarter by taxpayers who elected
to pay in installments.
pa31 Monday
21 Friday
E-filing of monthly VAT declaration (BIR Form 2550M) for September
Li
2011 by EFPS-registered taxpayers under Group E with taxable quarters
ending on October 31 or November 30, 2011.
E-filing for monthly percentage tax return (BIR Form 2551M) for
September 2011 by EFPS-registered taxpayers under Group E, except for
percentage taxes on overseas communication, amusement places,
winnings, stock transaction and IPO.
la
na
EFPS-registered taxpayers.
28 Friday
Filing of annual financial statements with the SEC by corporations
whose fiscal year ended on June 30, 2011 and whose securities are not
registered under the Securities Regulations Code or the Revised
Securities Act.
Submission of Quarterly Summary of List of Sales exceeding P2.5
million (net of VAT) and Summary List of Purchases exceeding P1 million
(net of VAT) for fiscal quarter ended September 30, 2011 by taxpayers
under LTS and EFPS with fiscal years ending March 31, June 30,
September 30 or December 31.
Submission of annual inventory lists by taxpayers whose taxable year
ended on September 30, 2011.
Submission to Revenue District Office/LTDO by taxpayers using duly
approved computerized accounting system of notarized affidavit
attesting to the accuracy of the number of receipts used during the year
and duly registered soft copy of books of accounts and other accounting
records/documents for the taxable year ended September 30, 2011.

24 Monday
E-filing of monthly VAT declaration (BIR Form 2550M) for September
2011 by EFPS-registered taxpayers under Groups B, C and D with taxable
quarters ending on October 31 or November 30, 2011.
E-filing for monthly percentage tax return (BIR Form 2551M) for
Is
Registration of books of account and other accounting records for the
taxable year starting November 1, 2011.
Filing of Corporation/Partnership Quarterly Income Tax Return (BIR
Form 1702Q) for the quarter ended August 31, 2011 by corporations
whose fiscal year ends on November 30, February 29 or May 31.

September 2011 by EFPS-registered taxpayers under Groups B, C and D, Remittance of monthly HDMF contributions and multi-purpose loan
except for percentage taxes on overseas communication, amusement payments for September 2011 by employers whose names begin with
places, winnings, stock transaction and IPO. letters R to Z.

Photo title and credits

Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar
2 Wednesday
Filing of Payment Form (BIR Form 0605) for the payment of
advance percentage tax by privilege store operators.
under the Securities Regulations Code or the Revised Securities Act,
including commercial paper issuers. November 2011

.
Submission to PEZA of income tax return filed with the BIR on 14 Monday
October 17, 2011 by PEZA companies whose taxable year ended June E-filing by EFPS-registered withholding agents under Groups B, C Sun Mon Tue Wed Thu Fri Sat

Co
30, 2011. and D of the Monthly Remittance Return of Income Taxes Withheld
(BIR Form 1601-C, E and F) for October 2010 on (a) compensation 1 2 3 4 5
7 Monday income; (b) income subject to expanded withholding tax; and (c)
income subject to final withholding tax. 6 7 8 9 10 11 12
Filing of Documentary Stamp Tax Return (BIR Form 2000) for the
month of October 2011. Remittance of monthly HDMF contributions and multi-purpose 13 14 15 16 17 18 19
loan payments for October 2011 by employers whose names begin
with letters A to D. 20 21 22 23 24 25 26
10 Thursday Submission to PEZA of quarterly reports of operation for quarter
Filing by all withholding agents (large and non-large taxpayers) ended September 30, 2011 by all PEZA registered enterprises. 27 28 29 30

using the manual payment system of monthly remittance return of
income taxes withheld (BIR Form 1601-C, E, F and 1602) for October
2011 on (a) compensation income; (b) income subject to expanded
withholding tax; (c) income subject to final withholding tax; and (d)
interest paid on deposits and yield on deposit substitutes/trusts/etc.
Filing of Monthly Remittance Return of VAT and Other Percentage
&
15 Tuesday
Filing of Corporation/Partnership Annual Income Tax Return (BIR
Form 1702) and annual information returns (BIR Form 1702AIF) for
both taxable firms and tax-exempt organizations for fiscal year

Taxes Withheld (BIR Form 1600) for October 2011.
Issuance of Certificate of Final Income Tax Withheld (BIR Form
2306) from VAT/Percentage Tax by government and private
withholding agents to all income recipients with only one payor for
October 2011.
Issuance of Certificate of Tax Withheld at Source (BIR Form 2307)
from VAT/Percentage Tax by government and private withholding
agents to all income recipients with several payors for October 2011.
E-filing by all business establishments of sales report and other
information generated by Cash Register Machines, Point of Sales
Machines and/or any sales generating receipt/invoice machine
paE-filing by EFPS-registered withholding agents under Group A of
registered with the BIR for the month of October 2011.
Remittance of SSS contributions (Payment Return Form R-5) and
Li
loan payments (Payment Return Form ML-1) by all employers and
submission of Monthly Contribution (R-3) and Collection List (ML-2)
by employers under the tape/diskette program for October 2011.
Remittance to Philhealth of contributions for October 2011 using
Payment Return Form M5.
la
na
ended July 31, 2011.
Filing of Final Consolidated Capital Gains Tax Return from sale of
shares not traded in the stock exchange (BIR Form 1707-A) for the
taxable year ended July 31, 2011.
Filing of individual quarterly income tax return (BIR Form 1701Q)
for the quarter ended September 30, 2011 by self-employed
individuals and professionals.
the Monthly Remittance Return of Income Taxes Withheld (BIR
Form 1601-C, E, F and 1602) for October 2011 on (a) compensation
income; (b) income subject to expanded withholding tax; (c) income
subject to final withholding tax; and (d) interest paid on deposits and
yield on deposit substitutes/trusts/etc.
Remittance by all EFPS-registered taxpayers of income taxes
withheld for October 2011 on (a) compensation income; (b) income
subject to expanded withholding tax; (c) income subject to final
withholding tax; and (d) interest paid on deposits and yield on
deposit substitutes/trusts/etc.
Submission to the Revenue Regional Director of bound loose leaf
books of accounts, records and invoices together with a certification

11 Friday
E-filing by Electronic Filing and Payment System (EFPS)-registered
withholding agents under Group E of the Monthly Remittance
Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for
October 2011 on (a) compensation income; (b) income subject to
Is
made under oath as to the correctness of the entries and the number
of loose leaves used for the fiscal year ended October 31, 2011 by
taxpayers who were granted permit to use loose-leaf records.
Submission to PEZA of Audited Financial Statements filed with the
BIR on October 17, 2011 by PEZA-registered companies whose

expanded withholding tax; and (c) income subject to final taxable year ended on June 30, 2011.
withholding tax.
Filing of annual report with the SEC by corporations whose fiscal
year ended on July 31, 2011 and whose securities are registered

Photo title and credits

Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar
18 Friday
Filing of annual financial statements with the SEC by securities
brokers whose fiscal year ended on July 31, 2011.
24 Thursday
E-filing of monthly VAT declaration (BIR Form 2550M) for October
2011 by EFPS-registered taxpayers under Group B with taxable
November 2011
quarters ending on November 30 or December 31, 2011.

.
21 Monday E-filing of monthly percentage tax return (BIR Form 2551M) for Sun Mon Tue Wed Thu Fri Sat

Co
October 2011 by EFPS-registered taxpayers under Group B, except
Filing of monthly VAT declaration (BIR Form 2550M) for October
2011 by taxpayers using the manual filing system with taxable
for percentage taxes on overseas communication, amusement 1 2 3 4 5
places, winnings, stock transaction and IPO.
quarters ending on November 30 or December 31, 2011. 6 7 8 9 10 11 12
Remittance of monthly HDMF contributions and multi-purpose
Filing of monthly percentage tax return (BIR Form 2551M) for loan payments for October 2011 by employers whose names begin
October 2011 by taxpayers using the manual payment system, except with letters M to Q.
13 14 15 16 17 18 19
percentage taxes on overseas communication, amusement places,
winnings, stock transaction and Initial Public Offering (IPO). 20 21 22 23 24 25 26
25 Friday
E-filing of monthly VAT declaration (BIR Form 2550M) for October 27 28 29 30

2011 by EFPS-registered taxpayers under Group E with taxable
quarters ending on November 30 or December 31, 2011.
E-filing of monthly percentage tax return (BIR Form 2551M) for
October 2011 by EFPS-registered taxpayers under Group E, except
for percentage taxes on overseas communication, amusement places,
winnings, stock transaction and IPO.
&
E-filing of monthly VAT declaration (BIR Form 2550M) for October
2011 by EFPS-registered taxpayers under Group A with taxable
quarters ending November 30 or December 31, 2011.
E-filing of monthly percentage tax return (BIR Form 2551M) for
October 2011 by EFPS-registered taxpayers under Group A, except
for percentage taxes on overseas communication, amusement places,

Filing of quarterly percentage tax return (BIR Form 2551Q) for
overseas dispatch or communication originating from the Philippines
and for amusement taxes for the quarter ended October 31, 2011 by
taxpayers with taxable years ending January 31, April 30, July 31 or
October 31.
Issuance of Certificate of Creditable Tax Withheld at Source (BIR
Form 2307) to income recipients subject to expanded withholding
tax for the taxable quarter ended October 31, 2011.
Remittance of monthly HDMF contributions and multi-purpose
loan payments for October 2011 by employers whose names begin
with letters E to L.
pamanual taxpayers with fiscal years ending January 31, April 30, July
na
winnings, stock transaction and IPO.
Filing of quarterly VAT return (BIR Form 2550Q) for the taxable
quarter ended October 31, 2011 by all taxpayers with taxable years
ending January 31, April 30, July 31 or October 31.
Submission of Quarterly Summary of List of Sales exceeding P2.5
million (net of VAT) and Summary List of Purchases exceeding P1
million (net of VAT) for fiscal quarter ended October 31, 2011 by
31 or October 31.
Remittance of VAT and percentage tax for October 2011 by
EFPS-registered taxpayers.

22 Tuesday 28 Monday
Li
E-filing of monthly VAT declaration (BIR Form 2550M) for October Filing of annual financial statements with the SEC by corporations
2011 by EFPS-registered taxpayers under Group D with taxable whose fiscal year ended on July 31, 2011 and whose securities are not
quarters ending on November 30 or December 31, 2011. registered under the Securities Regulations Code or the Revised
E-filing of monthly percentage tax return (BIR Form 2551M) for Securities Act.
October 2011 by EFPS-registered taxpayers under Group D, except
for percentage taxes on overseas communication, amusement places, 29 Tuesday
winnings, stock transaction and IPO.
la

Filing of Corporation/Partnership Quarterly Income Tax Return

(BIR Form 1702Q) for the quarter ended September 30, 2011 by
23 Wednesday corporations whose taxable year ends on December 31, March 31 or
E-filing of monthly VAT declaration (BIR Form 2550M) for October June 30.
2011 by EFPS-registered taxpayers under Group C with taxable Registration of books of account and other accounting records for
Is

quarters ending on November 30 or December 31, 2011. the taxable year starting December 1, 2011.
E-filing of monthly percentage tax return (BIR Form 2551M) for
October 2011 by EFPS-registered taxpayers under Group C, except
for percentage taxes on overseas communication, amusement places,
winnings, stock transaction and IPO.
Photo title and credits
Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar
1 Thursday
Filing of Payment Form (BIR Form 0605) for the payment of
advance percentage tax by privilege store operators.
Machines and/or any sales generating receipt/invoice machine
registered with the BIR for the month of November 2011.
E-filing by Electronic Filing and Payment System (EFPS)-registered
December 2011
withholding agents under Groups D and E of the Monthly Remittance

.
Submission of Quarterly Summary of List of Sales exceeding P2.5
Return of Income Taxes Withheld (BIR Form 1601-C,E and F) for
million (net of VAT) and Summary List of Purchases exceeding P1 Sun Mon Tue Wed Thu Fri Sat

Co
million (net of VAT) for fiscal quarter ended October 31, 2011 by November 2011 on (a) compensation income; (b) income subject to
expanded withholding tax. and (c) income subject to final
taxpayers under LTS and EFPS with fiscal years ending January 31,
withholding tax.
1 2 3
April 30, July 31 or October 31.
Submission of annual inventory lists by taxpayers whose taxable Remittance of SSS contributions (Payment Return Form R-5) and 4 5 6 7 8 9 10
year ended on October 31, 2011. loan payments (Payment Return Form ML-1) by all employers and
submission of Monthly Contribution (R-3) and Collection List (ML-2) 11 12 13 14 15 16 17
Submission to Revenue District Office/LTDO by taxpayers using by employers under the tape/diskette program for November 2011.
duly approved computerized accounting systems of notarized 18 19 20 21 22 23 24
affidavit attesting to the accuracy of the number of receipts used Remittance to Philhealth of contributions for November 2011
during the year and duly registered soft copy of books of accounts using Payment Return Form M5. 25 26 27 28 29 30 31

and other accounting records/documents for the taxable year ended
October 31, 2011.
Submission to PEZA of income tax return filed with the BIR on
November 15, 2011 by PEZA companies whose taxable year ended
July 31, 2011.
Remittance of monthly HDMF contributions and multi-purpose
&
13 Tuesday
E-filing by EFPS-registered withholding agents under Group C of
the Monthly Remittance Return of Income Taxes Withheld (BIR
Form 1601-C,E and F) for November 2011 on (a) compensation
income; (b) income subject to expanded withholding tax and (c)

na
loan payments for October 2011 by employers whose names begin income subject to final withholding tax.
with letters R to Z.
14 Wednesday
5 Monday E-filing by EFPS-registered withholding agents under Group B of
Filing of Documentary Stamp Tax Return (BIR Form 2000) for the the Monthly Remittance Return of Income Taxes Withheld (BIR
month of November 2011. Form 1601-C, E and F) for November 2011 on (a) compensation

12 Monday
Filing by all withholding agents (large and non large taxpayers)
using the manual payment system of monthly remittance return of
paincome; (b) income subject to expanded withholding tax; and (c)
income subject to final withholding tax.
Filing of annual report with the SEC by corporations whose fiscal
year ended on August 31, 2011 and whose securities are registered
under the Securities Regulations Code or the Revised Securities Act,
income taxes withheld (BIR Form 1601-C, E, F and 1602) for including commercial paper issuers.
November 2011 on (a) compensation income; (b) income subject to
Li
expanded withholding tax; (c) income subject to final withholding Remittance of monthly HDMF contributions and multi-purpose
tax; and (d) interest paid on deposits and yield on deposit loan payments for November 2011 by employers whose names begin
substitutes/trusts/etc. with letters A to D.
Filing of Monthly Remittance Return of VAT and Other Percentage
Taxes Withheld (BIR Form 1600) for November 2011. 15 Thursday
Issuance of Certificate of Final Income Tax Withheld (BIR Form Filing of Corporation/Partnership Annual Income Tax Return (BIR
2306) from VAT/Percentage Tax by government and private Form 1702) and annual information returns (BIR Form 1702AIF) for
la

withholding agents to all income recipients with only one payor for
November 2011.
Issuance of Certificate of Tax Withheld at Source (BIR Form 2307)
from VAT/Percentage Tax by government and private withholding
agents to all income recipients with several payors for November
Is
both taxable firms and tax-exempt organizations for fiscal year
ended August 31, 2011.
Filing of Final Consolidated Capital Gains Tax Return from sale of
shares not traded in the stock exchange (BIR Form 1707-A) for the
taxable year ended August 31, 2011.

2011. E-filing by EFPS-registered withholding agents under Group A of

E-filing by all business establishments of sales report and other the Monthly Remittance Return of Income Taxes Withheld (BIR
information generated by Cash Register Machines, Point of Sales Form 1601-C, E, F and 1602) for November 2011 on (a)
compensation income; (b) income subject to expanded withholding
Photo title and credits
Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar
tax; (c) income subject to final withholding tax and (d) interest paid
on deposits and yield on deposit substitutes/trusts/etc.
Remittance by all EFPS-registered taxpayers of income taxes
22 Thursday
E-filing of monthly VAT declaration (BIR Form 2550M) for
December 2011
withheld for November 2011 on (a) compensation income; (b)

.
November 2011 by EFPS-registered taxpayers under Group D with
income subject to expanded withholding tax; (c) income subject to taxable quarters ending on December 31, 2011 or January 31, 2012. Sun Mon Tue Wed Thu Fri Sat

Co
final withholding tax; and (d) interest paid on deposits and yield on
deposit substitutes/trusts/etc. E-filing of monthly percentage tax return (BIR Form 2551M) for
November 2011 by EFPS-registered taxpayers under Group D, except 1 2 3
Submission to the Revenue Regional Director of bound loose leaf for percentage taxes on overseas communication, amusement places,
books of accounts, records and invoices together with a certification winnings, stock transaction and IPO. 4 5 6 7 8 9 10
made under oath as to the correctness of the entries and the number
of loose leaves used for the fiscal year ended November 30, 2011 by 11 12 13 14 15 16 17
taxpayers who were granted permit to use loose-leaf records. 23 Friday
E-filing of monthly VAT declaration (BIR Form 2550M) for
18 19 20 21 22 23 24
Submission to PEZA of Audited Financial Statements filed with the
BIR on November 15, 2011 by PEZA-registered companies whose November 2011 by EFPS-registered taxpayers under Group C with 25 26 27 28 29 30 31

taxable year ended July 31, 2011.
19 Monday
Filing of annual financial statements with the SEC by securities
brokers whose fiscal year ended on August 31, 2011.
&
taxable quarters ending on December 31, 2011 or January 31, 2012.
E-filing of monthly percentage tax return (BIR Form 2551M) for
November 2011 by EFPS-registered taxpayers under Group C, except
for percentage taxes on overseas communication, amusement places,
winnings, stock transaction and IPO.

Remittance of monthly HDMF contributions and multi-purpose
loan payments for November 2011 by employers whose names begin
with letters E to L.
20 Tuesday
Filing of monthly VAT declaration (BIR Form 2550M) for November
2011 by taxpayers using the manual filing system with taxable
quarters ending on December 31, 2011 or January 31, 2012.
Filing of monthly percentage tax return (BIR Form 2551M) for
November 2011 by taxpayers using the manual payment system,
except percentage taxes on overseas communication, amusement
places, winnings, stock transaction and Initial Public Offering (IPO).
paNovember 2011 by EFPS-registered taxpayers under Groups A and B,
Filing of quarterly percentage tax return (BIR Form 2551Q) for
Li
overseas dispatch or communication originating from the Philippines
and for amusement taxes for the quarter ended November 30, 2011
by taxpayers with taxable years ending February 28, May 31, August
31 or November 30.
Issuance of Certificate of Creditable Tax Withheld at Source (BIR
Form 2307) to income recipients subject to expanded withholding
tax for the taxable quarter ended November 30, 2011.
la
na
26 Monday
E-filing of monthly VAT declaration (BIR Form 2550M) for
November 2011 by EFPS-registered taxpayers under Groups A and B
with taxable quarters ending on December 31, 2011 or January 31,
2012.
E-filing of monthly percentage tax return (BIR Form 2551M) for
except for percentage taxes on overseas communication, amusement
places, winnings, stock transaction and IPO.
Filing of quarterly VAT return (BIR Form 2550Q) for the taxable
quarter ended November 30, 2011 by all taxpayers with taxable
years ending February 28, May 31, August 31 or November 30.
Remittance of VAT and percentage tax for November 2011 by
EFPS-registered taxpayers.
Submission of Quarterly Summary of List of Sales exceeding P2.5
million (net of VAT) and Summary List of Purchases exceeding P1
million (net of VAT) for fiscal quarter ended November 30, 2011 by
manual taxpayers with fiscal years ending February 28, May 31,
August 31 or November 30.
Remittance of monthly HDMF contributions and multi-purpose

loan payments for November 2011 by employers whose names begin

21 Wednesday with letters M to Q.
E-filing of monthly VAT declaration (BIR Form 2550M) for
November 2011 by EFPS-registered taxpayers under Group E with 29 Thursday
taxable quarters ending on December 31, 2011 or January 31, 2012.
Is

Registration of books of account and other accounting records for

E-filing of monthly percentage tax return (BIR Form 2551M) for the taxable year starting January 1, 2012.
November 2011 by EFPS-registered taxpayers under Group E, except
for percentage taxes on overseas communication, amusement places,
winnings, stock transaction and IPO.
Photo title and credits
Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing of the returns, except e-filers under Groups B, C and D whose payment
deadlines do not coincide with filing.

Isla Lipana & Co., PwC member firm 2011 Tax and Business Calendar
 Our partners and principals

.
Co
Judith V. Lopez Assurance Advisory Tax
Chairman and Senior Partner

Alexander B. Cabrera Blesilda A. Pestaño Rossana S. Javier Alexander B. Cabrera

Vice Chairman Managing Partner Managing Partner Managing Partner

&
Rodelio C. Acosta Mary Jade R. Divinagracia Mary Assumption S. Bautista-
Geraldine H. Apostol Villareal
Jenny L. Arciga Myrna M. Fernando
Imelda Ronnie D.G. Castro Maria Lourdes P. Lim
Roderick M. Danao Ma. Fedna B. Parallag

na
Gina S. Detera Zayber B. Protacio
Angelito M. Gabriel
Cherrylin M. Javier Japanese Business
John Patrick V. Lim Development
Imelda D. Mangundaya
pa
Melissa L. Ramos Akinori Kusuno

Our offices
Li
Makati City Cebu City

29th Floor Philamlife Tower Keppel Center, Unit 306

8767 Paseo de Roxas Samar Loop corner Cardinal Rosales
1226 Makati City Avenue, Cebu Business Park 6000
P.O. Box 2288, Manila Cebu City
la

Telephone: +63 (2) 845 2728 Telephone: +63 (32) 233 5020,
Facsimile: +63 (2) 845 2806 +63 (32) 233 5022, +63 (32) 231 6464
Website: www.pwc.com/ph Facsimilie: +63 (32) 233 9615
Is

© 2010 Isla Lipana & Co. All rights reserved. Isla Lipana & Co. is a Philippine member firm of the PricewaterhouseCoopers global network. “PwC” refers to the network of member firms of
PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.

PwC firms provide industry-focused assurance, tax and advisory services to enhance value for their clients. More than 161,000 people in 154 countries in firms across the PwC network share their
thinking, experience and solutions to develop fresh perspectives and practical advice. See www.pwc.com for more information.

Photo credits: Photos used in this tax and business calendar were from Isla Lipana & Co. staff (J. Neeley, K. Timbre, M. Federis, and P. Bisnar) and from the PwC Global photo library.
www.pwc.com/ph

.
Co
&
na
pa
Li
la
Is