Four-Squared Consultancy

Take a look at this guide on the validity of the Certificate of Accreditation and Permit to Use Sales Machines/Software.

The full text of the references can be accessed on the BIR website through these links:
RMC No. 107-2019: https://bit.ly/44Jf7Tk
RR No. 6-2022: https://bit.ly/3yzTlny

Read the Media Release here: https://bit.ly/3K6cfYK

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Revenue Memorandum Circular No. 53-2023

Provides clarifications on the entitlement of economic zone developers and operators to the Value-Added Tax (VAT) zero-rating on local purchases of goods and services directly and exclusively used in the registered project or activity. For full text, https://bit.ly/3nXb5Hi
BOI MC No. 2022-003: https://bit.ly/3O3rILP

Revenue Memorandum Circular No. 5-2023

Provides transitory provisions for the implementation of the Quarterly filing of VAT Returns starting January 1, 2023 pursuant to Section 114(A) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law). For full text, https://bit.ly/3H6Lr9D

Revenue Memorandum Circular No. 7-2023

Clarifies the Return Processing System (RPS) Assessment being issued by the Bureau of Internal Revenue. For full text, https://bit.ly/3ZFFSWY

Revenue Memorandum Circular No. 8-2023

Circularizes the revised provision on the submission of Inventory List and other reporting requirements pursuant to Revenue Memorandum Circular No. 57-2015. For full text, https://bit.ly/3D21Qdf

BIR Tax Deadline

15 Sunday
REGISTRATION of Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records — Calendar Year ending December 31, 2022
SUBMISSION of List of Medical Practitioners — For the Quarter ending December 31, 2022
SUBMISSION of Notarized Income Payee’s Sworn Declaration of Gross Receipts/Sales with required attachments of Individuals to the Payor or Withholding Agent — Calendar Year 2023
SUBMISSION of Quarterly List (with Monthly Breakdown) of Contractors of Gov’t. Contracts entered into by the Provinces/Cities/Municipalities/Barangays — For the Quarter ending December 31, 2022
SUBMISSION of Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs — Month of December 2022
SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs — Month of December 2022
SUBMISSION of Copy of Quarterly Updates of Assessment Roll (List of Existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer — For the Quarter ending December 31, 2022
SUBMISSION of Quarterly Inventory of Machines Sold — For the Quarter ending December 31, 2022
e-FILING & e-PAYMENT/REMITTANCE of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - National Government Agencies (NGAs) — Month of December 2022
e-FILING & e-PAYMENT of BIR Form 1702 – RT/EX/MX — Fiscal Year ending September 30, 2022
FILING & PAYMENT of BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments — Fiscal Year ending September 30, 2022
FILING & PAYMENT of BIR Form 1707-A (Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) – by Corporate Taxpayers — Fiscal Year ending September 30, 2022
FILING & PAYMENT of BIR Form 2200-M (Excise Tax Return for Mineral Products) — For the Quarter ending December 31, 2022
FILING & PAYMENT of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - Non-eFPS Filers — Month of December 2022
e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - eFPS Filers under Group A — Month of December 2022

"Deadlines which fall on Weekends, Holidays and Non-Working days shall automatically be moved to the next working day."

Update your registration records now with the BIR to use the Online Registration and Update System (ORUS)!

All taxpayers who want to transact online with the BIR are advised to update their registration records first, such as e-mail address and contact information, using BIR Form S1905 - Registration Update Sheet (RUS) to be able to enroll and use the ORUS. The RUS shall be submitted via e-mail to the Revenue District Office (RDO) where the taxpayer is registered.

What is ORUS?
ORUS is a web-based system that taxpayers can use to register with the BIR and update their taxpayer registration information online, anytime and with real time access to their registration records.

Where to get BIR Form S1905?
• Client Support Section of your RDO
• BIR Website - Attachment of RMC No. 122-2022, available via this link: https://bit.ly/3wJ3f4Y

BIR Tax Deadline

10 Saturday
SUBMISSION of List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT made by each buyer appearing in the List by a Sugar Cooperative — Month of August 2022
SUBMISSION of Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill — Month of August 2022
SUBMISSION of Monthly Report of DST Collected and Remitted by the Government Agency — Month of August 2022
e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS with TIN ending in Odd Number — Month of August 2022
e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and Monthly Alphalist of Payees (MAP) — eFPS & Non-eFPS Filers — Month of August 2022
e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1606 (Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than Capital Asset Including Taxable and Exempt) — Month of August 2022
e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 0620 (Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent’s Deposit Account) – eFPS & Non-eFPS Filers — Month of August 2022
e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2200-C (Excise Tax Return for Cosmetic Procedures) with Monthly Summary of Cosmetic Procedures Performed — Month of August 2022
e-FILING & e-PAYMENT/REMITTANCE of BIR Form 1600-VT/PT (Monthly Remittance Return of Value-Added Tax/Other Percentage Taxes Withheld) and BIR Form 1601-C — National Government Agencies (NGAs) — Month of August 2022
FILING & PAYMENT of BIR Forms 1601-C, 0619-E and 0619-F — Non-eFPS Filers — Month of August 2022
FILING & PAYMENT/REMITTANCE of BIR Form 2200-M Excise Tax Return for the Amount of Excise Taxes Collected from Payment Made to Sellers of Metallic Minerals — Month of August 2022

"Deadlines which fall on Weekends, Holidays and Non-Working days shall automatically be moved to the next working day."

BIR Tax Deadline

11 Sunday
e-FILING of BIR Forms 1601-C, 0619-E and 0619-F – eFPS Filers under Group E – Month of August 2022

"Deadlines which fall on Weekends, Holidays and Non-Working days shall automatically be moved to the next working day."

BIR Tax Deadline

5 Monday
SUBMISSION of Summary Report of Certification issued by the President of the National Home Mortgage Finance Corporation — Month of August 2022
e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return) and BIR Form 2000-OT (Documentary Stamp Tax Declaration/Return One Time Transactions) — Month of August 2022

Revenue Memorandum Circular No. 122-2022

Prescribes the guidelines in updating of registration information record of taxpayers who will enroll in the Bureau's Online Registration and Update System (ORUS)

For full text, https://bit.ly/3eemmO4
BIR Form S1905: https://bit.ly/3wJ3f4Y
List of RDO email address (Annex B): https://bit.ly/3TKW8CW

BIR Tax Deadline

1 Thursday
SUBMISSION of Consolidated Return of All Transactions based on Reconciled Data of Stockbrokers — August 16-31, 2022
SUBMISSION of Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs — Fiscal Year beginning November 1, 2022

BIR Tax Deadline

30 Tuesday
SUBMISSION of Soft Copy of the Computerized Books of Accounts and Other Accounting Records — Fiscal Year ending July 31, 2022
SUBMISSION of Inventory List — Fiscal Year ending July 31, 2022
SUBMISSION of Proof of eFiled BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments through Electronic Audited Financial Statements (eAFS) or Manually — Fiscal Year ending April 30, 2022
e-SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers — eFPS Filers — Fiscal Quarter ending July 31, 2022

BIR Tax Deadline

29 Monday
e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1702Q (Quarterly Income Tax Return For Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT) – For the Quarter ending June 30, 2022

"Deadlines which fall on Weekends, Holidays and Non-Working days shall automatically be moved to the next working day."

📍TAX Deadlines (August 24, 2022)

BIR Tax Deadline

24 Wednesday
e-FILING of BIR Form 2550M (Monthly Value-Added Tax Declaration) — eFPS Filers under Group B — Month of July 2022

Per Revenue Regulations (RR) No. 6-2022, the BIR has removed the five-year validity period on all printed and system-generated receipts/invoices effective on July 16, 2022.

Read the RR's full text here: https://bit.ly/3yzTlny

Revenue Memorandum Circular No. 8

Revenue Regulations No. 6-2022

Removes the 5-year validity period on receipts/invoices

For full text, https://bit.ly/3yzTlny

BIR Tax Deadline

25 Saturday
SUBMISSION of Quarterly Summary Lists of Sales/Purchases/Importations by a VAT Registered Taxpayer – Non-eFPS Filers – Fiscal Quarter ending May 31, 2022
SUBMISSION of Sworn Statement of Manufacturer’s or Importer’s Volume of Sales of each Particular Brand of Alcohol Products, To***co Products and Sweetened Beverage Products – Fiscal Quarter ending May 31, 2022
e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2550Q (Quarterly Value-Added Tax Return) - eFPS & Non-eFPS Filers – Fiscal Quarter ending May 31, 2022
e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2551Q (Quarterly Percentage Tax Return) - eFPS & Non-eFPS Filers – Fiscal Quarter ending May 31, 2022
e-FILING & e-PAYMENT of BIR Form 2550M (Monthly Value-Added Tax Declaration) - eFPS Filers under Group A – Month of May 2022
e-PAYMENT of BIR Form 2550M (Monthly Value-Added Tax Declaration) - eFPS Filers under Group E, D, C & B – Month of May 2022

"Deadlines which fall on Weekends, Holidays and Non-Working days shall automatically be moved to the next working day."

Revenue Memorandum Circular No. 80-2022

Circularizes the lists of Withholding Agents required to deduct and remit 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020. For full text, https://bit.ly/3bg58hO

BIR Tax Deadline

24 Friday
e-FILING of BIR Form 2550M (Monthly Value-Added Tax Declaration) - eFPS Filers under Group B – Month of May 2022

BIR Tax Deadline

15 Friday
• SUBMISSION of Quarterly List (with Monthly Breakdown) of Contractors of Gov’t. Contracts entered into by the Provinces/Cities/Municipalities/Barangays – For the Quarter ending March 31, 2022
• SUBMISSION of List of Medical Practitioners – For the Quarter ending March 31, 2022
• SUBMISSION of Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs – Month of March 2022
• SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs – Month of March 2022
• SUBMISSION of Updated Master List of Newly Registered Taxpayers and Taxpayers whose business permits were renewed from LGUs thru its Local Treasurer – Calendar Year ending December 31, 2021 and 2022 Renewals
• SUBMISSION of Master List of Retired Businesses from LGU thru its Local Treasurer – Calendar Year ending December 31, 2021
• SUBMISSION of Copy of Quarterly Updates of Assessment Roll (List of Existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer – For the Quarter ending March 31, 2022
• SUBMISSION of Quarterly Inventory of Machines Sold – For the Quarter ending March 31, 2022
• e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Forms 1700, 1701 & 1701A and Other Attachments – Calendar Year ending December 31, 2021
• FILING & PAYMENT of BIR Form 1702 - RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments – Calendar Year ending December 31, 2021
• FILING & PAYMENT of BIR Form 1707-A (Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) - by Individual & Corporate Taxpayers – Calendar Year ending December 31, 2021
• FILING & PAYMENT of BIR Form 2200-M Excise Tax Return for Mineral Products – For the Quarter ending March 31, 2022
• e-FILING & e-PAYMENT of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - eFPS Filers under Group A – Month of March 2022
• e-FILING & e-PAYMENT of BIR Form 1702 - RT/EX/MX – Calendar Year ending December 31, 2021
• e-PAYMENT of BIR Form 1601- C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - eFPS Filers under Group E,D,C & B – Month of March 2022

"Deadlines which fall on Weekends, Holidays and Non-Working days shall automatically be moved to the next working day."

Four (4) days left before April 18, 2022, Tax Filing Deadline. File and pay your 2021 Annual Income Tax Return today to avoid the rush!