MK Tax & Bookkeeping Services

FILE AND PAY YOUR 2022 AITR ANYWHERE

Per Revenue Memorandum Circular (RMC) No. 32-2023, taxpayers may file their 2022 Income Tax Return (ITR) and pay the taxes due thereon to any Authorized Agent Bank (AAB) or BIR Revenue Collection Officer nearest them without the imposition of penalties for wrong venue filing.

Click here to read the full RMC: https://bit.ly/FilePayAnywhere2023

Revenue Memorandum Circular No. 41-2023

Announces the availability of information materials in relation to filing and payment of tax returns and step-by-step guide in filing BIR Forms 1701, 1701A, and 1702-RT. For full text, https://bit.ly/3M4MaLm

Lower Income Tax Rates for Individuals in 2023

Read the full text here: https://bit.ly/LowerIncomeTaxRates

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 November 2022
SUBMISSION of Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill — Month of November 2022
SUBMISSION of Monthly Report of DST Collected and Remitted by the Government Agency — Month of November 2022
e-SUBMISSION of Monthly e-Sales Report of All Taxpayers using CRM/POS with TIN ending in Odd Number — Month of November 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e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 0620 (Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent’s Deposit Account) – eFPS & Non-eFPS Filers — Month of November 2022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 November 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 November 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 November 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 November 2022
FILING & PAYMENT of BIR Forms 1601-C, 0619-E and 0619-F — Non-eFPS Filers — Month of November 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 November 2022

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

BIR Tax Deadline

30 Wednesday
SUBMISSION of Soft Copy of the Computerized Books of Accounts and Other Accounting Records — Fiscal Year ending October 31, 2022
SUBMISSION of Inventory List — Fiscal Year ending October 31, 2022
SUBMISSION 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 July 31, 2022
e-SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers — eFPS Filers — Fiscal Quarter ending October 31, 2022

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

Hi Taxpayers!!

Reminder regarding the registration of manual books.
Please be guided accordingly.

Thank you!

BIR Tax Deadline

20 Sunday
FILING & PAYMENT of BIR Form 2550M (Monthly Value-Added Tax Declaration) — Non-eFPS Filers — Month of October 2022
e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 1600 WP – eFPS & Non-eFPS Filers — Month of October 2022

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

Revenue Memorandum Circular No. 131-2022

Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version7.9.3. For full text, https://bit.ly/3SFOgBy
Annex A: https://bit.ly/3St5AtO

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

25 Monday
SUBMISSION of Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers - Non-eFPS Filers – For the Quarter ending June 30, 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 – For the Quarter ending June 30, 2022
e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2550Q (Quarterly Value-Added Tax Return) - eFPS & Non-eFPS Filers – For the Quarter ending June 30, 2022
e-FILING/FILING & e-PAYMENT/PAYMENT of BIR Form 2551Q (Quarterly Percentage Tax Return) - eFPS & Non-eFPS Filers – For the Quarter ending June 30, 2022
e-FILING & e-PAYMENT of BIR Form 2550M (Monthly Value-Added Tax Declaration) - eFPS Filers under Group A – Month of June 2022
e-PAYMENT of BIR Form 2550M (Monthly Value-Added Tax Declaration) - eFPS Filers under Group E, D, C & B – Month of June 2022

Revenue Regulations No. 6-2022

Removes the 5-year validity period on receipts/invoices

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

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