OBJECTIVE
This is an effort from our Lawrbit’s Regulatory team to provide a handy guide for all Compliance Officers, CFOs, Company Secretaries, to have a holistic view of compliance filing dates across various applicable laws. It covers major laws across Taxation, Social Securitry, EHS, HR, Exchange Control and Corporate provide dates specified by various Regulatory Authority
Our endeavour will be to continue adding more laws in our Compliance Calendar & update it at regular frequency. You must check our website frequently to look for the updated versions of the calendar.
BUREAU OF INTERNAL REVENUE
| S. No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Taxes on Corporation of National Internal Revenue Code of 1997 | ||||
| 1 | Form | Quarterly Payment of Income Tax | Quarterly | On or before the 60th day following the close of each of the first three quarters of the taxable year |
| 2 | Form | Annual Payment of Income Tax | Annually | On or before the 15th day of the 4th month following the close of the taxpayer's taxable year |
| 3 | BIR 1702 Q Form |
Filing of Quarterly Income Tax Return | Quarterly | On or before the 60th day following the close of each of the quarter of the taxable year |
| 4 | BIR 1702- MX BIR 1709 BIR 1702-AIF Form |
Filing of Final Annual Adjustment Income Tax Return | Annually | On or before the 15th day of the 4th month following the close of the taxpayer's taxable year |
| value added tax act, 1998 | ||||
| 5 | BIR Form 2550Q | Filing of Quarterly VAT Return | Quarterly | Within twenty five (25) days following the close of the taxable quarter |
| 6 | BIR Form 2550M | Filing of Monthly VAT Declaration and Percentage Tax Return for Group A EFPS Filers | Monthly | Within Twenty five (25) days following end of the month |
| 7 | Form | Payment of Monthly VAT Liability for Group A EFPS Filers | Monthly | Within Twenty five (25) days following end of the month |
| 8 | Form | Payment of Net VAT Liability for Taxable Quarter | Quarterly | Within twenty five (25) days following the close of the taxable quarter |
| 9 | Form | Submission of Quarterly Summary list of Sales and Purchases | Quarterly | on or before the 25th day of the month following the close of the taxable quarter/30th day of the month following the close of the taxable quarter for taxpayers enrolled with Efps |
| 10 | BIR Form 2550M | Filing of Monthly VAT Declaration and Percentage Tax Return for Group B EFPS Filers | Quarterly | Within Twenty four (24) days following end of the month |
| 11 | Form | Payment of Monthly VAT Liability for Group B EFPS Filers | Monthly | Within Twenty four (24) days following end of the month |
| 12 | BIR Form 2550M | Filing of Monthly VAT Declaration and Percentage Tax Return for Group C EFPS Filers |
Monthly | Within Twenty three (23) days following end of the month |
| 13 | Form | Payment of Monthly VAT Liability for Group C EFPS Filers | Monthly | Within Twenty three (23) days following end of the month |
| 14 | BIR Form 2550M | Filing of Monthly VAT Declaration and Percentage Tax Return for Group D EFPS Filers | Monthly | Within Twenty two (22) days following end of the month |
| 15 | Form | Payment of Monthly VAT Liability for Group D EFPS Filers | Monthly | Within Twenty two (22) days following end of the month |
| 16 | BIR Form No. 2550M | Filing of Monthly VAT Declaration and Percentage Tax Return for Group E EFPS Filers | Monthly | Within Twenty one (21) days following end of the month |
| 17 | Form | Payment of Monthly VAT Liability for Group E EFPS Filers | Monthly | Within Twenty one (21) days following end of the month |
| 18 | BIR Form No. 2550M | Filing of Monthly VAT Declaration and Percentage Tax Return for Manual Filers | Monthly | Within Twenty (20) days following end of the month |
| 19 | Form | Payment of Monthly VAT Liability for Manual Filers | Monthly | Within Twenty (20) days following end of the month |
| Withholding on Income,1997 | ||||
| 20 | BIR Form 1603Q | Quarterly Remittance Return on Fringe Benefits Paid (other than Rank and File) |
Quarterly | Not later than the last day of the month following the close of the quarter during which withholding was made |
| 21 | Form | Quarterly Payment of Final Income Taxes Withheld on Fringe Benefits | Quarterly | Not later than the last day of the month following the close of the quarter during which withholding was made |
| 22 | Form | Refund of excess Tax withheld by the Employer | Annually | Not Later than 25th January of the succeeding year |
| 23 | BIR Form 1601-C | Filing of Monthly Remittance Return of Income Taxes Withheld on Compensation | Monthly | On or before the 11th day of the following month |
| 24 | Form | Payment of Tax Withheld on Compensation | Monthly | On or before the 11th day of the following month |
| 25 | BIR Form 2316 | Providing Statement of Withheld Tax to Employees | Annually | On or before January 31st of the succeeding year |
| 26 | BIR Form 1604-C | Submission of Annual Information Return of Income Taxes Withheld on Compensation | Annually | On or before January 31st of the succeeding year |
| 27 | BIR Form 0619-E | Filing of Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded) | Monthly | 11th day following the month in which withholding was made |
| 28 | BIR Form 0619-F | Filing of Monthly Remittance Form for Final Income Taxes Withheld | Monthly | 11th day following the month in which withholding was made |
| 29 | Form | Monthly Payment of Creditable Income Taxes Withheld (Expanded) | Monthly | 11th day following the month in which withholding was made |
| 30 | Form | Monthly Payment of Final Income Taxes Withheld | Monthly | 11th day following the month in which withholding was made |
| 31 | BIR Form 1601-EQ | Filing of Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded | Quarterly | Not later than the last day of the month following the close of the quarter during which withholding was made |
| 32 | BIR Form 1601-FQ | Filing of Quarterly Remittance Return of Final Income Taxes Withheld | Quarterly | Not later than the last day of the month following the close of the quarter during which withholding was made |
| 33 | Form | Quarterly Payment of Creditable Income Taxes Withheld (Expanded) | Quarterly | Not later than the last day of the month following the close of the quarter during which withholding was made |
| 34 | Form | Quarterly Payment of Final Income Taxes Withheld | Quarterly | Not later than the last day of the month following the close of the quarter during which withholding was made |
| 35 | BIR Form 2307 | Providing Statement of Tax withheld to Corporate Payee Creditable Withholding Taxes | Quarterly | 20th day following the close of the quarter |
| 36 | BIR Form 2307 | Providing Statement of Tax Withheld to Individual Payee Creditable Withholding Taxes | Annually | Not later than March 1 of the following year |
| 37 | BIR Form 2306 | Providing Statement of Tax Withheld to Payee for Final Withholding Taxes | Annually | On or before January 31st of the succeeding year |
| 38 | BIR Form 1604 E | Filing of Annual InformLation Return of Creditable Income Taxes Withheld (Expanded) | Annually | On or before March 1 of the year following the calendar year |
| 39 | BIR Form 1604 F | Filing of Annual Information Return of Income Payments Subjected to Final Withholding taxes | Annually | On or before January 31 of the year following the calendar year |
| Compliance Requirement,1997 | ||||
| 40 | Form | Annual Registration Fee to BIR | Annually | On or before the last day of January |
| 41 | Sales Report | Monthly e-Sales Report for all Taxpayers using CRM/POS | Monthly | On every 8th day of the month following the month of sales |
| 42 | Form | Registration of soft copy of the Computerized Books of Accounts | Annually | Within thirty (30) calendar days from the close of the taxable year |
SOCIAL SECURITY
| S. No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Social Security Act, 2018 | ||||
| 43 | E-R3 Form | Mandatory submission of Electronic contribution collection list (e-R3) | Quarterly | At the end of each calendar quarter |
| 44 | Employer Contributions Payment Return (R-5) Form | Remittance of Contributions | Monthly | By the last day of the month following the applicable month |
| 45 | Form | Submission of Annual Register to SSS | Annually | Month of January each year |
| Home Development Mutual Fund Law | ||||
| 46 | Form | Obligation to submit Annual register | Annually | Month of January of each year |
| 47 | Form | Payment of HDMF Contributions | Monthly | 24th day of the month following the period covered |
ENVIRONMENT, HEALTH AND SAFETY
| S. No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Mental Health Act 2019 | ||||
| 48 | Annual Medical Form | Reporting of Injuries or Illness to Authority | Annually | March 31 every year |
| Energy Efficiency Act 2019 | ||||
| 49 | Form | Submission of Annual Energy Consumption and Conservation Report | Annually | 15th of April every year |
| Code on Sanitation of the Philippines 1975 | ||||
| 50 | NCDCS/OH/IH FORM III | Submission of Annual Medical Reports | Annually | 31st March of every year |
HUMAN RESOURCE
| S. No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Occupation Safety And Health Regulation 2019 | ||||
| 51 | Report of Safety Organization | Submission of Occupational Safety and Health Program to Authority | NA | Within one month from last day of January |
| 52 | Form | Organization of Health and Safety Committee | Annually | Within one month from last day of January |
| 53 | Form | Submission of Health and Safety Programs | Quarterly | Once in every three months of calendar year |
| 54 | DOLE/BWC/HSD-IP-6b Form | Submission of Annual Work Accident / Illness Report | Annually | On or before the 30th day of the month following the end of each calendar year. |
| 55 | DOLE/BWC/HSD/OH-47 Form | Submission of Annual Medical Report | Annually | On or before the last day of March of the year following the covered period. |
| The Labor Code of Philippines, 1974 | ||||
| 56 | Form | Submission of Report to nearest Public Employment Office | Monthly | At the end of each month |
| 57 | Form | Payment of Minimum Wages | Fortnightly | At least once every two weeks or twice a month |
| 58 | Form | Submission of Verified Itemized listing of Labor Component | Annually | Not later than January 31 of each year |
| 59 | Form | Submission of Dismissal Report to Regional Office | Monthly | At the end of each month |
| Requiring all Employers to Pay their Employees Thirteenth Month Pay, 1975 | ||||
| 60 | Form | Payment of 13th-Month Pay to Employees | Annually | December 24th of every year |
| 61 | Report on compliance with P.D. No. 851 Form | Reporting Compliance to Regional Labor Office | Annually | January 15th of each year |
| SPECIAL WORKING HOLIDAY ACT | ||||
| 62 | Form | Providing Special Working Holiday | Annually | 8th September every year |
EXCHANGE CONTROL
| S. No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Foreign Investment Act | ||||
| 63 | Annual Export Performance Report | Submission of Export Reports to the Board of Investments (BOI) | NA | On or before 30th May |
CORPORATE
| S. No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| REVISED CORPORATION CODE | ||||
| 64 | Form | Submission of Annual Financial Report and Statement of Management Responsibility to BOI | Annually | Within thirty (30) days from the date of filing with the BIR |
| 65 | Form | Regular Meetings of Stockholders or Members | Annually | On a Date Fixed in the bylaws, or if not so fixed, on any date after April 15 of every year |
Disclaimer: As filing dates are often changed by the authorities, one should check recent notifications before relying on the dates. To know the latest filing dates, you should regularly check recent Regulatory Updates for India on our website and also Subscribe to our Free Weekly Regulatory update newsletter.
BEYOND COMPLIANCE CALENDAR
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Disclaimer
The information provided in this article is intended for general informational purposes only and should not be construed as legal advice. The content of this article is not intended to create and receipt of it does not constitute any relationship. Readers should not act upon this information without seeking professional legal counsel.