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R.G. Manabat & Co.

Tax Calendar
2018
Think like a start-up
How to grow in a disruptive market 12

9 3

6
R.G. Manabat & Co.

Our Services
Audit
Tax
Advisory
This calendar was issued prior to the release of the official schedule prepared by the Bureau of Internal Revenue and other government
offices concerned. The information contained in this calendar was gleaned from official sources available at the time of printing. While
reasonable efforts were made to ensure that the information in this calendar was complete and accurate at the time of printing, KPMG
R.G. Manabat & Co. does not guarantee and makes no warranty, express or implied, as to the completeness and accuracy of the
information contained herein and accepts no responsibility for any error and cannot be liable therefor.

This calendar is designed to serve as a tool or aid for the clients of KPMG R.G. Manabat & Co. It is not intended to be the sole basis for
tax and other statutory compliance, and use of any information contained herein is for general information only. Decisions on tax and
other statutory compliance are best made with advice and guidelines from your professional tax advisers. KPMG R.G. Manabat & Co.
accepts no responsibility and shall not be liable for any consequence arising from the use of, or reliance on, this calendar and any
information contained herein.

© 2018 R.G. Manabat & Co., a Philippine partnership and a member firm of the KPMG network of independent firms affiliated with
KPMG International Cooperative ("KPMG International"), a Swiss entity. KPMG International provides no client services. No member firm
has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International
have any such authority to obligate or bind any member firm. All rights reserved.

The KPMG name and logo are registered trademarks or trademarks of KPMG International.
R.G. Manabat & Co.
Directory of Partners & Principals
Sharon G. Dayoan
Chairman and Chief Executive Officer
sdayoan@kpmg.com
Emmanuel P. Bonoan Henry D. Antonio
Vice Chairman & Chief Operating Officer Vice Chairman & Head of Advisory
ebonoan@kpmg.com hantonio@kpmg.com
Roberto G. Manabat
Chairman Emeritus
rgmanabat@kpmg.com

AUDIT TAX ADVISORY INFRASTRUCTURE GLOBAL JAPANESE PRACTICE


Emerald Anne C. Bagnes Ador C. Mejia Ryan E. Cabello Carmel Lynne M. Balde Ma. Gracia C. Diaz Takashi Yano
ebagnes@kpmg.com acmejia@kpmg.com rcabello@kpmg.com cbalde@kpmg.com mcdiaz1@kpmg.com tyano1@kpmg.com

Noel A. Baladiang John Molina Maria Myla S. Maralit Imelda H. Corros


nbaladiang@kpmg.com johnmolina@kpmg.com mmaralit@kpmg.com icorros@kpmg.com

Enrico E. Baluyut Aline A. Novilla Herminigildo G. Murakami Jerome Andrew H. Garcia


ebaluyut@kpmg.com anovilla@kpmg.com hmurakami@kpmg.com jhgarcia@kpmg.com

Alicia S. Columbres Wilfredo Z. Palad Ma. Carmela M. Peralta Michael Arcatomy H. Guarin
acolumbres@kpmg.com wpalad@kpmg.com mperalta@kpmg.com mguarin@kpmg.com

Dindo Marco M. Dioso Gregorio I. Sambrano, Jr. Leandro Ben M. Robediso Ma. Cynthia C. Hernandez
ddioso@kpmg.com gsambranojr@kmpg.com lrobediso@kpmg.com mchernandez@kpmg.com

Dennis I. Ilan Darwin P. Virocel Kathleen L. Saga Jallain Marcel S. Manrique


dilan@kpmg.com dvirocel@kpmg.com ksaga@kpmg.com jsmanrique@kpmg.com

Tireso Randy F. Lapidez Maria Arleene C. Yu Manuel P. Salvador III Jeffree Mae M. Tapia
tlapidez@kpmg.com mcatapang@kpmg.com msalvadoriii@kpmg.com jmtapia@kpmg.com

Vanessa P. Macamos Vernilo G. Yu Maria Georgina J. Soberano


vpmacamos@kpmg.com vyu@kpmg.com gjsoberano@kpmg.com

Karen Jane S. Vergara-Manese


kvergara@kpmg.com
JANUARY
TAX CALENDAR 2018
2 TUESDAY
MAP 18 THURSDAY MONTHLY PERCENTAGE TAX
AUDITED FINANCIAL STATEMENTS e-Submission of December 2017 monthly alphalist of payees for monthly remittance returns e-Filing of monthly percentage tax return for December 2017 transactions where such
Filing of Audited Financial Statements by eFPS/eBIR Form electronic filers with taxable year (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group D* SEC taxpayer’s fiscal quarter ends on 1.31.18 or 2.28.18, by eFPS filers belonging to Group A*
ended 8.31.17 (as attachment to BIR Form No. 1702) TAX ON INTERESTS Filing of annual Audited Financial Statements by securities brokers with taxable year ended (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of
STATEMENT OF MANAGEMENT RESPONSIBILITY e-Filing of final tax withheld on interest paid on deposits and yield on deposit 9.30.17 Income Payments Subjected to Withholding Tax (SAWT), if applicable
Filing of Statement of Management Responsibility for Annual Income Tax Return by substitute/trust/etc. for December 2017 transactions, by eFPS filers belonging to Group D* e-Payment of monthly percentage tax return due on December 2017 transactions where such
eFPS/eBIR Form electronic filers with taxable year ended 8.31.17 (as attachment to BIR Form (BIR Form No. 1602) 22 MONDAY taxpayer’s fiscal quarter ends on 1.31.18 or 2.28.18 by eFPS filers (BIR Form No. 2551M)
No. 1702) QUARTERLY VAT
ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX 15 MONDAY WITHHOLDING TAX e-Filing or Filing and e-payment or payment of quarterly VAT due for the quarter ended
Filing of additional procedural and/or documentary requirements in connection with the e-Payment of December 2017 taxes withheld (on compensation income, income payments 12.31.17, by eFPS and non-eFPS filers (BIR Form 2550Q), together with the Summary
submission of AFS by eFPS/eBIR Form electronic filers with taxable year ended 8.31.17 ANNUAL INCOME TAX subject to expanded withholding tax and income payments subject to final withholding tax), Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT),
(as attachment to BIR Form No. 1702) e-Filing or Filing and e-payment or payment of income tax due by corporations and partnerships by eFPS filers (BIR Form Nos. 1601C, 1601E and 1601F) if applicable
QUARTERLY INCOME TAX with taxable year ended 9.30.17, by eFPS and non-eFPS filers (BIR Form Nos. 1702 & 1702 TAX ON INTERESTS VAT SUMMARY LISTS
e-Filing or Filing and e-payment or payment of income tax due for the quarter ended 10.31.17 AIF), together with the Summary Alphalist of Withholding Agents of Income Payments e-Payment of final tax withheld on interests paid on deposits and yield on deposit Filing of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter ended
by corporations and partnerships with taxable year ending 1.31.18; 4.30.18; 7.31.18, by eFPS Subjected to Withholding Tax (SAWT), if applicable substitutes/trusts/etc. for December 2017 transactions by eFPS filers (BIR Form No. 1602) 12.31.17 for non-eFPS filers
and non-eFPS filers (BIR Form No. 1702Q), together with the Summary Alphalist of AUDITED FINANCIAL STATEMENTS MONTHLY VAT SSS
Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if applicable Filing of Audited Financial Statements by non-eFPS/non-electronic eBIR Form filers with Filing of monthly VAT declaration and remittance of monthly VAT due on December 2017 Remittance of December 2017 contributions using SSS Contribution Payment Form,
VAT SUMMARY LISTS taxable year ended 9.30.17 (as attachment to BIR Form No. 1702) transactions for the quarters ending 1.31.18 or 2.28.18 by non-eFPS filers (BIR Form No. by employers with SSS Employer Number ending 7–8
e-Submission of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter STATEMENT OF MANAGEMENT RESPONSIBILITY 2550M), together with the Summary Alphalist of Withholding Agents of Income Payments PAG-IBIG FUND
ended 11.30.17 for eFPS filers Filing of Statement of Management Responsibility for Annual Income Tax Return by non- Subjected to Withholding Tax (SAWT), if applicable Remittance of December 2017 contributions by employers with names that begin with letters
INVENTORY LIST eFPS/non-electronic eBIR Form filers with taxable year ended 9.30.17 (as attachment to BIR e-Filing of monthly VAT declaration for December 2017 transactions where such taxpayer’s R–Z using Member’s Contribution Remittance Form (MCRF)
Filing of Inventory List by taxpayers with taxable year ended 11.30.17 Form No. 1702) fiscal quarter ends on 1.31.18 or 2.28.18, by eFPS filers belonging to Group E* and D*
COMPUTERIZED BOOKS OF ACCOUNTS ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX (BIR Form No. 2550M), together with the Summary Alphalist of Withholding Agents of 29 MONDAY
Registration of computerized books of accounts and other accounting records in CD-ROM Filing of additional procedural and/or documentary requirements in connection with the Income Payments Subjected to Withholding Tax (SAWT), if applicable
(read only), by taxpayers with taxable year ended 11.30.17 submission of AFS by non-eFPS/non-electronic eBIR Form filers with taxable year ended MONTHLY PERCENTAGE TAX QUARTERLY INCOME TAX
REAL PROPERTY TAX 9.30.17 (as attachment to BIR Form No. 1702) Filing of monthly percentage tax return and remittance of monthly percentage tax due on e-Filing or Filing and e-payment or payment of income tax due for the quarter ended 11.30.17
Payment of real property tax for the quarter ended 12.31.17 for taxpayers opting for WITHHOLDING TAX December 2017 transactions for the quarters ending 1.31.18 or 2.28.18 by non-eFPS filers by corporations and partnerships with taxable year ending 2.28.18; 5.31.18; 8.31.18, by eFPS
installment payment Filing of monthly withholding tax returns and remittance of December 2017 taxes withheld (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of and non-eFPS filers (BIR Form No. 1702Q), together with the Summary Alphalist of
(on compensation income, income payments subject to expanded withholding tax and income Income Payments Subjected to Withholding Tax (SAWT), if applicable Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if applicable
5 FRIDAY payments subject to final withholding tax), by non-eFPS filers (BIR Form Nos. 1601C, 1601E e-Filing of monthly percentage tax return for December 2017 transactions where such PEZA
and 1601F) taxpayer’s fiscal quarter ends on 1.31.18 or 2.28.18, by eFPS filers belonging to Group E*and Filing of annual report of actual operations by PEZA-registered enterprises with taxable year
DOCUMENTARY STAMP TAX e-Filing of December 2017 taxes withheld (on compensation income, income payments D* (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of ended 10.31.17
e-Filing or Filing and e-payment or payment of tax due on December 2017 transactions by all subject to expanded withholding tax and income payments subject to final withholding tax), Income Payments Subjected to Withholding Tax (SAWT), if applicable SEC
types of taxpayers, eFPS and non-eFPS filers (BIR Form No. 2000) by eFPS filers belonging to Group C*, B* and A* (BIR Form Nos. 1601C, 1601E and 1601F) QUARTERLY PERCENTAGE & AMUSEMENT TAXES Filing of annual Audited Financial Statements by corporations with taxable year ended 9.30.17
MAP e-Filing or Filing and e-payment or payment of quarterly percentage tax return and remittance whose securities are not registered under the Securities Regulations Code or the Revised
8 MONDAY Filing of December 2017 monthly alphalist of payees for monthly remittance return (BIR Form of tax on overseas dispatch, message or conversation originating from the Philippines and Securities Act
Nos. 1601E and 1601F), by non-eFPS filers amusement tax for taxable quarter ended 12.31.17 by all types of taxpayers, eFPS and
MONTHLY SALES REPORT e-Submission of December 2017 monthly alphalist of payees for monthly remittance returns non-eFPS filers (BIR Form No. 2551Q) 30 TUESDAY
e-Sales reporting of December 2017 sales transactions by taxpayers whose last digit of the (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group C*, B* and A* MAYOR’S PERMIT & LOCAL TAXES
9-digit TIN is an even number TAX ON INTERESTS Renewal of Mayor’s permit and payment of local taxes for calendar year 2018 or payment of AUDITED FINANCIAL STATEMENTS
Filing of monthly remittance return and remittance of final tax withheld on interests paid on local taxes for the first quarter of 2018 by taxpayers opting for installment payment Filing of Audited Financial Statements by eFPS/eBIR Form electronic filers with taxable year
10 WEDNESDAY deposits and yield on deposit substitutes/trusts/etc. for December 2017 transactions, by SSS ended 9.30.17 (as attachment to BIR Form No. 1702)
non-eFPS filers (BIR Form No. 1602) Remittance of December 2017 contributions using SSS Contribution Payment Form, by STATEMENT OF MANAGEMENT RESPONSIBILITY
MONTHLY SALES REPORT e-Filing of final tax withheld on interest paid on deposits and yield on deposit employers with SSS Employer Number ending 5–6 Filing of Statement of Management Responsibility for Annual Income Tax Return by
e-Sales reporting of December 2017 sales transactions by taxpayers whose last digit of the substitute/trust/etc. for December 2017 transactions, by eFPS filers belonging to Group C*, PAG-IBIG FUND eFPS/eBIR Form electronic filers with taxable year ended 9.30.17 (as attachment to BIR Form
9-digit TIN is an odd number B* and A* (BIR Form No. 1602) Remittance of December 2017 contributions by employers with names that begin with letters No. 1702)
WITHHOLDING VAT & OTHER PERCENTAGE TAXES SEC M–Q using Member’s Contribution Remittance Form (MCRF) ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX
e-Filing or Filing and e-payment or payment of monthly remittance return of value-added tax Filing of annual Audited Financial Statements by corporations with taxable year ended 9.30.17 Filing of additional procedural and/or documentary requirements in connection with the
and other percentage taxes withheld in December 2017 transactions, by eFPS and non-eFPS whose securities are registered under the Securities Regulations Code or the Revised 23 TUESDAY submission of AFS by eFPS/eBIR Form electronic filers with taxable year ended 9.30.17
filers (BIR Form No. 1600), together with the Monthly Alphalist of Payees (MAP), if applicable Securities Act (as attachment to BIR Form No. 1702)
FRINGE BENEFITS TAX PEZA MONTHLY VAT VAT SUMMARY LISTS
Filing of quarterly remittance return and remittance of tax on fringe benefits for the quarter Filing a copy of annual ITR filed with the BIR by PEZA-registered enterprises with taxable year e-Filing of monthly VAT declaration for December 2017 transactions where such taxpayer’s e-Submission of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter
ended 12.31.17 by non-eFPS filers (BIR Form No. 1603) ended 8.31.17 fiscal quarter ends on 1.31.18 or 2.28.18, by eFPS filers belonging to Group C* (BIR Form No. ended 12.31.17 for eFPS filers
SSS ANNUAL TAX INCENTIVE REPORT 2550M), together with the Summary Alphalist of Withholding Agents of Income Payments INVENTORY LIST
Remittance of December 2017 contributions using SSS Contribution Payment Form using Filing of Annual Incentive Report with the Investment Promotion Agencies pursuant to Tax Subjected to Withholding Tax (SAWT), if applicable Filing of Inventory List by taxpayers with taxable year ended 12.31.17
SSS Contribution Payment Form, by employers with SSS Employer Number ending 1–2 Incentives Management and Transparency Act (TIMTA), by registered business enterprises MONTHLY PERCENTAGE TAX COMPUTERIZED BOOKS OF ACCOUNTS
PAG-IBIG FUND with taxable year ended 8.31.17 e-Filing of monthly percentage tax return for December 2017 transactions where such Registration of computerized books of accounts and other accounting records in CD-ROM
Remittance of December 2017 contributions by employers with names that begin with letters FRINGE BENEFITS TAX taxpayer’s fiscal quarter ends on 1.31.18 or 2.28.18, by eFPS filers belonging to Group C* (read only), by taxpayers with taxable year ended 12.31.17
A–D using Member’s Contribution Remittance Form (MCRF) e-Filing and e-payment of tax on fringe benefits for calendar quarter ended 12.31.17 by eFPS (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of
filers (BIR Form No. 1603) Income Payments Subjected to Withholding Tax (SAWT), if applicable 31 WEDNESDAY
11 THURSDAY ACCOUNTING RECORDS
Filing of bound / loose-leaf books of accounts and other computer-generated accounting 24 WEDNESDAY MANUAL BOOKS OF ACCOUNTS
WITHHOLDING TAX records by taxpayers with taxable year ended 12.31.17 Registration of manual books of accounts & other accounting records by taxpayers with
e-Filing of December 2017 taxes withheld (on compensation income, income payments SSS MONTHLY VAT taxable year that begins on 2.1.18
subject to expanded withholding tax and income payments subject to final withholding tax), Remittance of December 2017 contributions using SSS Contribution Payment Form, by e-Filing of monthly VAT declaration for December 2017 transactions where such taxpayer’s ANNUAL REGISTRATION
by eFPS filers belonging to Group E* (BIR Form Nos. 1601C, 1601E and 1601F) employers with SSS Employer Number ending 3–4 fiscal quarter ends on 1.31.18 or 2.28.18, by eFPS filers belonging to Group B* (BIR Form No. e-Filing or Filing and e-payment or payment of Annual Registration Fee for the calendar year
MAP PAG-IBIG FUND 2550M), together with the Summary Alphalist of Withholding Agents of Income Payments 2018 by all types of taxpayers, eFPS and non-EFPS filers (BIR Form No. 0605)
e-Submission of December 2017 monthly alphalist of payees for monthly remittance returns Remittance of December 2017 contributions by employers with names that begin with letters Subjected to Withholding Tax (SAWT), if applicable ANNUAL INFORMATION RETURN
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group E* E–L using Member’s Contribution Remittance Form (MCRF) MONTHLY PERCENTAGE TAX e-Filing or Filing of the Annual Return of Income Taxes Withheld on Compensation and Final
TAX ON INTERESTS e-Filing of monthly percentage tax return for December 2017 transactions where such Withholding Taxes with Alphabetical List of Employees/Payees for calendar year 2017 by all
e-Filing of final tax withheld on interest paid on deposits and yield on deposit 16 TUESDAY taxpayer’s fiscal quarter ends on 1.31.18 or 2.28.18, by eFPS filers belonging to Group B* types of taxpayers, eFPS and non-eFPS filers (BIR Form No. 1604CF)
substitute/trust/etc. for December 2017 transactions, by eFPS filers belonging to Group E* (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of SSS
(BIR Form No. 1602) PHILHEALTH Income Payments Subjected to Withholding Tax (SAWT), if applicable Remittance of December 2017 contributions using SSS Contribution Payment Form,
PHILHEALTH Remittance of December 2017 contributions using PhilHealth Electronic Premium Reporting by employers with SSS Employer Number ending 9–0
Remittance of December 2017 contributions using PhilHealth Electronic Premium Reporting System (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending 25 THURSDAY TOP 20,000 CORPORATIONS
System (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending in 5–9 e-Submission of List of Regular Suppliers of Goods and Services by the Top 5,000/20,000
in 0–4 MONTHLY VAT Individual/Private Corporations including Large Taxpayers for the 2nd semester of 2017
17 WEDNESDAY e-Filing of monthly VAT declaration for December 2017 transactions where such taxpayer’s
12 FRIDAY fiscal quarter ends on 1.31.18 or 2.28.18, by eFPS filers belonging to Group A* (BIR Form No.
PEZA 2550M), together with the Summary Alphalist of Withholding Agents of Income Payments
WITHHOLDING TAX Filing a copy of quarterly ITR filed with the BIR, by PEZA-registered enterprises with taxable Subjected to Withholding Tax (SAWT), if applicable
e-Filing of December 2017 taxes withheld (on compensation income, income payments quarter ended 10.31.17 e-Payment of monthly VAT declaration due on December 2017 transactions where such
subject to expanded withholding tax and income payments subject to final withholding tax), taxpayer’s fiscal quarter ends on 1.31.18 or 2.28.18 (BIR Form No. 2550M)
by eFPS filers belonging to Group D* (BIR Form Nos. 1601C, 1601E and 1601F)
R.G. Manabat & Co.
JANUARY 2018
Revolution is just around the corner
Su Mo Tu We Th Fr Sa Growth is as much a mindset as a market condition. Companies that manage
change by becoming customer centric throughout their operations can accelerate
growth. Start-ups have successfully disrupted established industries because they
1 2 3 4 5 6 have been able to understand consumer trends. KPMG’s 2017 Global Consumer
Executive Top of Mind Survey delves into the geographic, demographic and
technological revolutions that are changing how consumer goods and retail
companies do business.
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26 27
28 29 30 31
JAN 1 New Year’s Day
FEBRUARY
TAX CALENDAR 2018
5 MONDAY TAX ON INTERESTS QUARTERLY PERCENTAGE & AMUSEMENT TAXES 28 WEDNESDAY
e-Filing of final tax withheld on interest paid on deposits and yield on deposit e-Filing or Filing and e-payment or payment of quarterly percentage tax return and remittance
DOCUMENTARY STAMP TAX substitute/trust/etc. for January 2018 transactions, by eFPS filers belonging to Group B* of tax on overseas dispatch, message or conversation originating from the Philippines and MANUAL BOOKS OF ACCOUNTS
e-Filing or Filing and e-payment or payment of tax due on January 2018 transactions by all (BIR Form No. 1602) amusement tax for taxable quarter ended 1.31.18 by all types of taxpayers, eFPS and Registration of manual books of accounts & other accounting records by taxpayers with
types of taxpayers, eFPS and non-eFPS filers (BIR Form No. 2000) PEZA non-eFPS filers (BIR Form No. 2551Q) taxable year that begins on 3.1.18
Filing a copy of annual ITR filed with the BIR by PEZA-registered enterprises with taxable year SSS SSS
8 THURSDAY ended 9.30.17 Remittance of January 2018 contributions using SSS Contribution Payment Form, by Remittance of January 2018 contributions using SSS Contribution Payment Form, by
employers with SSS Employer Number ending 5–6 employers with SSS Employer Number ending 9–0
MONTHLY SALES REPORT 15 THURSDAY PAG-IBIG FUND SEC
e-Sales reporting of January 2018 sales transactions by taxpayers whose last digit of the Remittance of January 2018 contributions by employers with names that begin with letters Filing of annual Audited Financial Statements by corporations with taxable year ended
9-digit TIN is an even number ANNUAL INCOME TAX M–Q using Member’s Contribution Remittance Form (MCRF) 10.31.18 whose securities are not registered under the Securities Regulations Code or the
e-Filing or Filing and e-payment or payment of income tax due by corporations and partnerships Revised Securities Act
12 MONDAY with taxable year ended 10.31.17, by eFPS and non-eFPS filers (BIR Form Nos. 1702 & 1702 21 WEDNESDAY PEZA
AIF), together with the Summary Alphalist of Withholding Agents of Income Payments Filing of annual report of actual operations by PEZA-registered enterprises with taxable year
MONTHLY SALES REPORT Subjected to Withholding Tax (SAWT), if applicable MONTHLY VAT ended 11.30.17
e-Sales reporting of January 2018 sales transactions by taxpayers whose last digit of the AUDITED FINANCIAL STATEMENTS e-Filing of monthly VAT declaration for January 2018 transactions where such taxpayer’s fiscal COMMUNITY TAX
9-digit TIN is an odd number Filing of Audited Financial Statements by non-eFPS/non-electronic eBIR Form filers with quarter ends on 2.28.18 or 3.31.18, by eFPS filers belonging to Group E* (BIR Form No. Payment for calendar year 2018
WITHHOLDING VAT & OTHER PERCENTAGE TAXES taxable year ended 10.31.17 (as attachment to BIR Form No. 1702) 2550M), together with the Summary Alphalist of Withholding Agents of Income Payments
e-Filing or Filing and e-payment or payment of monthly remittance return of value-added tax STATEMENT OF MANAGEMENT RESPONSIBILITY Subjected to Withholding Tax (SAWT), if applicable
and other percentage taxes withheld in January 2018 transactions, by eFPS and non-eFPS Filing of Statement of Management Responsibility for Annual Income Tax Return by MONTHLY PERCENTAGE TAX
filers (BIR Form No. 1600), together with the Monthly Alphalist of Payees (MAP), if applicable non-eFPS/non-electronic eBIR Form filers with taxable year ended 10.31.17 (as attachment to e-Filing of monthly percentage tax return for January 2018 transactions where such taxpayer’s
WITHHOLDING TAX BIR Form No. 1702) fiscal quarter ends on 2.28.18 or 3.31.18, by eFPS filers belonging to Group E* (BIR Form
Filing of monthly withholding tax returns and remittance of January 2018 taxes withheld ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX No. 2551M), together with the Summary Alphalist of Withholding Agents of Income
(on compensation income, income payments subject to expanded withholding tax and income Filing of additional procedural and/or documentary requirements in connection with the Payments Subjected to Withholding Tax (SAWT), if applicable
payments subject to final withholding tax), by non-eFPS filers (BIR Form Nos. 1601C, 1601E submission of AFS by non-eFPS/non-electronic eBIR Form filers with taxable year ended
and 1601F) 10.31.17 (as attachment to BIR Form No. 1702) 22 THURSDAY
e-Filing of January 2018 taxes withheld (on compensation income, income payments subject WITHHOLDING TAX
to expanded withholding tax and income payments subject to final withholding tax), by eFPS e-Filing of January 2018 taxes withheld (on compensation income, income payments subject MONTHLY VAT
filers belonging to Groups E*and D* (BIR Form Nos. 1601C, 1601E and 1601F) to expanded withholding tax and income payments subject to final withholding tax), by eFPS e-Filing of monthly VAT declaration for January 2018 transactions where such taxpayer’s fiscal
MAP filers belonging to Group A* (BIR Form Nos. 1601C, 1601E and 1601F) quarter ends on 2.28.18 or 3.31.18, by eFPS filers belonging to Group D* (BIR Form
Filing of January 2018 monthly alphalist of payees for monthly remittance return (BIR Form e-Payment of January 2018 taxes withheld (on compensation income, income payments No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
Nos. 1601E and 1601F), by non-eFPS filers subject to expanded withholding tax and income payments subject to final withholding tax), Payments Subjected to Withholding Tax (SAWT), if applicable
e-Submission of January 2018 monthly alphalist of payees for monthly remittance returns by eFPS filers (BIR Form Nos. 1601C, 1601E and 1601F) MONTHLY PERCENTAGE TAX
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Groups E* and D* MAP e-Filing of monthly percentage tax return for January 2018 transactions where such taxpayer’s
TAX ON INTERESTS e-Submission of January 2018 monthly alphalist of payees for monthly remittance returns fiscal quarter ends on 2.28.18 or 3.31.18, by eFPS filers belonging to Group D* (BIR Form
Filing of monthly remittance return and remittance of final tax withheld on interests paid on (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group A* No. 2551M), together with the Summary Alphalist of Withholding Agents of Income
deposits and yield on deposit substitutes/trusts/etc. for January 2018 transactions, by TAX ON INTERESTS Payments Subjected to Withholding Tax (SAWT), if applicable
non-eFPS filers (BIR Form No. 1602) e-Filing of final tax withheld on interest paid on deposits and yield on deposit
e-Filing of final tax withheld on interest paid on deposits and yield on deposit substitute/trust/etc. for January 2018 transactions, by eFPS filers belonging to Group A* 23 FRIDAY
substitute/trust/etc. for January 2018 transactions, by eFPS filers belonging to Groups E* and (BIR Form No. 1602)
D* (BIR Form No. 1602) e-Payment of final tax withheld on interests paid on deposits and yield on deposit MONTHLY VAT
SSS substitutes/trusts/etc. for January 2018 transactions by eFPS filers (BIR Form No. 1602) e-Filing of monthly VAT declaration for January 2018 transactions where such taxpayer’s fiscal
Remittance of January 2018 contributions using SSS Contribution Payment Form, by ACCOUNTING RECORDS quarter ends on 2.28.18 or 3.31.18, by eFPS filers belonging to Group C* (BIR Form
employers with SSS Employer Number ending 1–2 Filing of bound / loose-leaf books of accounts and other computer-generated accounting No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
PAG-IBIG FUND records by taxpayers with taxable year ended 1.31.18 Payments Subjected to Withholding Tax (SAWT), if applicable
Remittance of January 2018 contributions by employers with names that begin with letters SSS
A–D using Member’s Contribution Remittance Form (MCRF) Remittance of January 2018 contributions using SSS Contribution Payment Form, by MONTHLY PERCENTAGE TAX
PHILHEALTH employers with SSS Employer Number ending 3–4 e-Filing of monthly percentage tax return for January 2018 transactions where such taxpayer’s
Remittance of January 2018 contributions using PhilHealth Electronic Premium Reporting PAG-IBIG FUND fiscal quarter ends on 2.28.18 or 3.31.18, by eFPS filers belonging to Group C* (BIR Form
System (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending Remittance of January 2018 contributions by employers with names that begin with letters No. 2551M), together with the Summary Alphalist of Withholding Agents of Income
in 0–4 E–L using Member’s Contribution Remittance Form (MCRF) Payments Subjected to Withholding Tax (SAWT), if applicable

13 TUESDAY 16 FRIDAY 26 MONDAY

WITHHOLDING TAX ANNUAL TAX INCENTIVE REPORT MONTHLY VAT


e-Filing of January 2018 taxes withheld (on compensation income, income payments subject Filing of Annual Incentive Report with the Investment Promotion Agencies pursuant to Tax e-Filing of monthly VAT declaration for January 2018 transactions where such taxpayer’s fiscal
to expanded withholding tax and income payments subject to final withholding tax), by eFPS Incentives Management and Transparency Act (TIMTA), by registered business enterprises quarter ends on 2.28.18 or 3.31.18, by eFPS filers belonging to Group B* and A* (BIR Form
filers belonging to Groups C* (BIR Form Nos. 1601C, 1601E and 1601F) with taxable year ended 9.30.17 No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
MAP Payments Subjected to Withholding Tax (SAWT), if applicable
e-Submission of January 2018 monthly alphalist of payees for monthly remittance returns 19 MONDAY e-Payment of monthly VAT declaration due on January 2018 transactions where such
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to C* taxpayer’s fiscal quarter ends on 2.28.18 or 3.31.18 by eFPS filers (BIR Form No. 2550M)
TAX ON INTERESTS PHILHEALTH MONTHLY PERCENTAGE TAX
e-Filing of final tax withheld on interest paid on deposits and yield on deposit Remittance of January 2018 contributions using PhilHealth Electronic Premium Reporting e-Filing of monthly percentage tax return for January 2018 transactions where such taxpayer’s
substitute/trust/etc. for January 2018 transactions, by eFPS filers belonging to Groups C* System (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending fiscal quarter ends on 2.28.18 or 3.31.18, by eFPS filers belonging to Group B* and A*
(BIR Form No. 1602) in 5–9 (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of
SEC SEC Income Payments Subjected to Withholding Tax (SAWT), if applicable
Filing of annual Audited Financial Statements by corporations with taxable year ended Filing of annual Audited Financial Statements by securities brokers with taxable year ended e-Payment of monthly percentage tax return due on January 2018 transactions where such
10.31.17 whose securities are registered under the Securities Regulations Code or the 10.31.17 taxpayer’s fiscal quarter ends on 2.28.18 or 3.31.18 by eFPS filers (BIR Form No. 2551M)
Revised Securities Act QUARTERLY VAT
PEZA 20 TUESDAY e-Filing or Filing and e-payment or payment of quarterly VAT due for the quarter ended
Filing a copy of quarterly ITR filed with the BIR, by PEZA-registered enterprises with taxable 1.31.18, by eFPS and non-eFPS filers (BIR Form 2550Q), together with the Summary Alphalist
quarter ended 11.30.17 MONTHLY VAT of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if
Filing of monthly VAT declaration and remittance of monthly VAT due on January 2018 applicable
14 WEDNESDAY transactions for the quarters ended 2.28.18 or 3.31.18, by non-eFPS filers (BIR Form VAT SUMMARY LISTS
No. 2550M), together with the Summary Alphalist of Withholding Agents of Income Filing of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter ended
WITHHOLDING TAX Payments Subjected to Withholding Tax (SAWT), if applicable 1.31.18 for non-eFPS filers
e-Filing of January 2018 taxes withheld (on compensation income, income payments subject MONTHLY PERCENTAGE TAX SSS
to expanded withholding tax and income payments subject to final withholding tax), by eFPS Filing of monthly percentage tax return and remittance of monthly percentage tax due on Remittance of January 2018 contributions using SSS Contribution Payment Form, by
filers belonging to Group B* (BIR Form Nos. 1601C, 1601E and 1601F) January 2018 transactions for the quarters ended 2.28.18 or 3.31.18 by non-eFPS filers employers with SSS Employer Number ending 7–8
MAP (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of PAG-IBIG FUND
e-Submission of January 2018 monthly alphalist of payees for monthly remittance returns Income Payments Subjected to Withholding Tax (SAWT), if applicable Remittance of January 2018 contributions by employers with names that begin with letters
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group B* R–Z using Member’s Contribution Remittance Form (MCRF)
R.G. Manabat & Co.
FEBRUARY 2018
Are customers really
at the center of your
Su Mo Tu We Th Fr Sa business?
Customer centric organizations have a
1 2 3 number of common characteristics.

They are more likely to:

4 5 6 7 8 9 10 collaborate with partners/suppliers


embrace a culture of innovation and
collaboration
personally engage with
11 12 13 14 15 16 17 end-users/customers
use social media to promote their
brand and engage with consumers

18 19 20 21 22 23 24 drive digital transformation throughout


the business
have an agile, demand-driven supply
chain
25 26 27 28 invest in the right technologies
provide a compelling customer
experience
FEB 16 Chinese New Year have an effective pricing strategy
FEB 25 EDSA People Power Revolution Anniversary across channels
use data analytics to predict customer
preferences and behaviors.
MARCH
TAX CALENDAR 2018
1 THURSDAY PHILHEALTH 16 FRIDAY MONTHLY PERCENTAGE TAX
Remittance of February 2018 contributions using PhilHealth Electronic Premium Reporting e-Filing of monthly percentage tax return for February 2018 transactions where such
QUARTERLY INCOME TAX System (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending PHILHEALTH taxpayer’s fiscal quarter ends on 3.31.18 or 4.30.18, by eFPS filers belonging to Group C*
e-Filing or Filing and e-payment or payment of income tax due for the quarter ended 12.31.17 in 0–4 Remittance of February 2018 contributions using PhilHealth Electronic Premium Reporting (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of
by corporations and partnerships with taxable year ending 3.31.18; 6.30.18; 9.30.18, by eFPS System (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending Income Payments Subjected to Withholding Tax (SAWT), if applicable
and non-eFPS filers (BIR Form No. 1702Q), together with the Summary Alphalist of 13 TUESDAY in 5–9
Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if applicable PEZA 26 MONDAY
ANNUAL INFORMATION RETURN WITHHOLDING TAX Filing a copy of quarterly ITR filed with the BIR, by PEZA-registered enterprises with taxable
e-Filing or Filing of Annual Information Return of Creditable Income Taxes Withheld e-Filing of February 2018 taxes withheld (on compensation income, income payments subject quarter ended 12.31.17 MONTHLY VAT
(Expanded)/Income Payments Exempt from Withholding Tax with Alphabetical List of Payees to expanded withholding tax and income payments subject to final withholding tax), by eFPS e-Filing of monthly VAT declaration for February 2018 transactions where such taxpayer’s
for the calendar year 2017 by all types of taxpayers, eFPS and non-eFPS filers (BIR Form filers belonging to Group C* (BIR Form Nos. 1601C, 1601E and 1601F) 19 MONDAY fiscal quarter ends on 3.31.18 or 4.30.18, by eFPS filers belonging to Group B* and A*
No. 1604E) MAP (BIR Form No. 2550M), together with the Summary Alphalist of Withholding Agents of
e-Submission of February 2018 monthly alphalist of payees for monthly remittance returns PEZA Income Payments Subjected to Withholding Tax (SAWT), if applicable
2 FRIDAY (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group C* Filing a copy of annual ITR filed with the BIR by PEZA-registered enterprises with taxable year e-Payment of monthly VAT declaration due on February 2018 transactions where such
TAX ON INTERESTS ended 10.31.17 taxpayer’s fiscal quarter ends on 3.31.18 or 4.30.18 by eFPS filers (BIR Form No. 2550M)
AUDITED FINANCIAL STATEMENTS e-Filing of final tax withheld on interest paid on deposits and yield on deposit MONTHLY PERCENTAGE TAX
Filing of Audited Financial Statements by eFPS/eBIR Form electronic filers with taxable year substitute/trust/etc. for February 2018 transactions, by eFPS filers belonging to Group C* 20 TUESDAY e-Filing of monthly percentage tax return for February 2018 transactions where such
ended 10.31.17 (as attachment to BIR Form No. 1702) (BIR Form No. 1602) taxpayer’s fiscal quarter ends on 3.31.18 or 4.30.18, by eFPS filers belonging to Group B* and
STATEMENT OF MANAGEMENT RESPONSIBILITY MONTHLY VAT A* (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of
Filing of Statement of Management Responsibility for Annual Income Tax Return by 14 WEDNESDAY Filing of monthly VAT declaration and remittance of monthly VAT due on February 2018 Income Payments Subjected to Withholding Tax (SAWT), if applicable
eFPS/eBIR Form electronic filers with taxable year ended 10.31.17 (as attachment to BIR transactions for the quarters ended 3.31.18 or 4.30.18, by non-eFPS filers (BIR Form e-Payment of monthly percentage tax return due on February 2018 transactions where such
Form No. 1702) WITHHOLDING TAX No. 2550M), together with the Summary Alphalist of Withholding Agents of Income taxpayer’s fiscal quarter ends on 3.31.18 or 4.30.18 by eFPS filers (BIR Form No. 2551M)
ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX e-Filing of February 2018 taxes withheld (on compensation income, income payments subject Payments Subjected to Withholding Tax (SAWT), if applicable QUARTERLY VAT
Filing of additional procedural and/or documentary requirements in connection with the to expanded withholding tax and income payments subject to final withholding tax), by eFPS MONTHLY PERCENTAGE TAX e-Filing or Filing and e-payment or payment of quarterly VAT due for the quarter ended
submission of AFS by eFPS/eBIR Form electronic filers with taxable year ended 10.31.17 filers belonging to Group B* (BIR Form Nos. 1601C, 1601E and 1601F) Filing of monthly percentage tax return and remittance of monthly percentage tax due on 2.28.18, by eFPS and non-eFPS filers (BIR Form 2550Q), together with the Summary Alphalist
(as attachment to BIR Form No. 1702) MAP February 2018 transactions for the quarters ended 3.31.18 or 4.30.18, by non-eFPS filers of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if
INVENTORY LIST e-Submission of February 2018 monthly alphalist of payees for monthly remittance returns (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of applicable
Filing of Inventory List by taxpayers with taxable year ended 1.31.18 (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group B* Income Payments Subjected to Withholding Tax (SAWT), if applicable VAT SUMMARY LISTS
VAT SUMMARY LISTS TAX ON INTERESTS QUARTERLY PERCENTAGE & AMUSEMENT TAXES Filing of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter ended
e-Submission of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter e-Filing of final tax withheld on interest paid on deposits and yield on deposit e-Filing or Filing and e-payment or payment of quarterly percentage tax return and remittance 2.28.18 for non-eFPS filers
ended 1.31.18 for eFPS filers substitute/trust/etc. for February 2018 transactions, by eFPS filers belonging to Group B* of tax on overseas dispatch, message or conversation originating from the Philippines and SSS
COMPUTERIZED BOOKS OF ACCOUNTS (BIR Form No. 1602) amusement tax for taxable quarter ended 2.28.18 by all types of taxpayers, eFPS and Remittance of February 2018 contributions using SSS Contribution Payment Form, by
Registration of computerized books of accounts and other accounting records in CD-ROM non-eFPS filers (BIR Form No. 2551Q) employers with SSS Employer Number ending 7–8
(read only), by taxpayers with taxable year ended 1.31.18 15 THURSDAY SSS PAG-IBIG FUND
Remittance of February 2018 contributions using SSS Contribution Payment Form, by Remittance of February 2018 contributions by employers with names that begin with letters
5 MONDAY ANNUAL INCOME TAX employers with SSS Employer Number ending 5–6 R–Z using Member’s Contribution Remittance Form (MCRF)
e-Filing or Filing and e-payment or payment of income tax due by corporations and partnerships PAG-IBIG FUND
DOCUMENTARY STAMP TAX with taxable year ended 11.30.17, by eFPS and non-eFPS filers (BIR Form Nos. 1702 & 1702 Remittance of February 2018 contributions by employers with names that begin with letters 28 WEDNESDAY
e-Filing or Filing and e-payment or payment of tax due on February 2018 transactions by all AIF), together with the Summary Alphalist of Withholding Agents of Income Payments M–Q using Member’s Contribution Remittance Form (MCRF)
types of taxpayers, eFPS and non-eFPS filers (BIR Form No. 2000) Subjected to Withholding Tax (SAWT), if applicable SEC SSS
AUDITED FINANCIAL STATEMENTS Filing of annual Audited Financial Statements by securities brokers with taxable year ended Remittance of February 2018 contributions using SSS Contribution Payment Form, by
8 THURSDAY Filing of Audited Financial Statements by non-eFPS/non-electronic eBIR Form filers with 11.30.17 employers with SSS Employer Number ending 9–0
taxable year ended 11.30.17 (as attachment to BIR Form No. 1702) MANUAL BOOKS OF ACCOUNTS
MONTHLY SALES REPORT STATEMENT OF MANAGEMENT RESPONSIBILITY 21 WEDNESDAY Registration of manual books of accounts & other accounting records by taxpayers with
e-Sales reporting of February 2018 sales transactions by taxpayers whose last digit of the Filing of Statement of Management Responsibility for Annual Income Tax Return by taxable year that begins on 4.1.18
9-digit TIN is an even number non-eFPS/non-electronic eBIR Form filers with taxable year ended 11.30.17 (as attachment to MONTHLY VAT
BIR Form No. 1702) e-Filing of monthly VAT declaration for February 2018 transactions where such taxpayer’s
12 MONDAY ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX fiscal quarter ends on 3.31.18 or 4.30.18, by eFPS filers belonging to Group E* (BIR Form
Filing of additional procedural and/or documentary requirements in connection with the No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
MONTHLY SALES REPORT submission of AFS by non-eFPS/non-electronic eBIR Form filers with taxable year ended Payments Subjected to Withholding Tax (SAWT), if applicable
e-Sales reporting of February 2018 sales transactions by taxpayers whose last digit of the 11.30.17 (as attachment to BIR Form No. 1702) MONTHLY PERCENTAGE TAX
9-digit TIN is an odd number WITHHOLDING TAX e-Filing of monthly percentage tax return for February 2018 transactions where such
WITHHOLDING VAT & OTHER PERCENTAGE TAXES e-Filing of February 2018 taxes withheld (on compensation income, income payments subject taxpayer’s fiscal quarter ends on 3.31.18 or 4.30.18, by eFPS filers belonging to Group E*
e-Filing or Filing and e-payment or payment of monthly remittance return of value-added tax to expanded withholding tax and income payments subject to final withholding tax), by eFPS (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of
and other percentage taxes withheld in February 2018 transactions, by eFPS and non-eFPS filers belonging to Group A* (BIR Form Nos. 1601C, 1601E and 1601F) Income Payments Subjected to Withholding Tax (SAWT), if applicable
filers (BIR Form No. 1600), together with the Monthly Alphalist of Payees (MAP), if applicable e-Payment of February 2018 taxes withheld (on compensation income, income payments ANNUAL TAX INCENTIVE REPORT
WITHHOLDING TAX subject to expanded withholding tax and income payments subject to final withholding tax), Filing of Annual Incentive Report with the Investment Promotion Agencies pursuant to Tax
Filing of monthly withholding tax returns and remittance of February 2018 taxes withheld by eFPS filers (BIR Form Nos. 1601C, 1601E and 1601F) Incentives Management and Transparency Act (TIMTA), by registered business enterprises
(on compensation income, income payments subject to expanded withholding tax and income MAP with taxable year ended 10.31.17
payments subject to final withholding tax), by non-eFPS filers (BIR Form Nos. 1601C, 1601E e-Submission of February 2018 monthly alphalist of payees for monthly remittance returns
and 1601F) (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group A* 22 THURSDAY
e-Filing of February 2018 taxes withheld (on compensation income, income payments subject TAX ON INTERESTS
to expanded withholding tax and income payments subject to final withholding tax), by eFPS e-Filing of final tax withheld on interest paid on deposits and yield on deposit MONTHLY VAT
filers belonging to Group E* and D* (BIR Form Nos. 1601C, 1601E and 1601F) substitute/trust/etc. for February 2018 transactions, by eFPS filers belonging to Group A* e-Filing of monthly VAT declaration for February 2018 transactions where such taxpayer’s
MAP (BIR Form No. 1602) fiscal quarter ends on 3.31.18 or 4.30.18, by eFPS filers belonging to Group D* (BIR Form
Filing of February 2018 monthly alphalist of payees for monthly remittance return (BIR Form e-Payment of final tax withheld on interests paid on deposits and yield on deposit No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
Nos. 1601E and 1601F), by non-eFPS filers substitutes/trusts/etc. for February 2018 transactions, by eFPS filers (BIR Form No. 1602) Payments Subjected to Withholding Tax (SAWT), if applicable
e-Submission of February 2018 monthly alphalist of payees for monthly remittance returns ACCOUNTING RECORDS MONTHLY PERCENTAGE TAX
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group E* and D* Filing of bound / loose-leaf books of accounts and other computer-generated accounting e-Filing of monthly percentage tax return for February 2018 transactions where such
TAX ON INTERESTS records by taxpayers with taxable year ended 2.28.18 taxpayer’s fiscal quarter ends on 3.31.18 or 4.30.18, by eFPS filers belonging to Group D*
Filing of monthly remittance return and remittance of final tax withheld on interests paid on SSS (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of
deposits and yield on deposit substitutes/trusts/etc. for February 2018 transactions, by Remittance of February 2018 contributions using SSS Contribution Payment Form, by Income Payments Subjected to Withholding Tax (SAWT), if applicable
non-eFPS filers (BIR Form No. 1602) employers with SSS Employer Number ending 3–4
e-Filing of final tax withheld on interest paid on deposits and yield on deposit PAG-IBIG FUND 23 FRIDAY
substitute/trust/etc. for February 2018 transactions, by eFPS filers belonging to Group E* and Remittance of February 2018 contributions by employers with names that begin with letters
D* (BIR Form No. 1602) E–L using Member’s Contribution Remittance Form (MCRF) MONTHLY VAT
SSS SEC e-Filing of monthly VAT declaration for February 2018 transactions where such taxpayer’s
Remittance of February 2018 contributions using SSS Contribution Payment Form, by Filing of annual Audited Financial Statements by corporations with taxable year ended fiscal quarter ends on 3.31.18 or 4.30.18, by eFPS filers belonging to Group C* (BIR Form
employers with SSS Employer Number ending 1–2 11.30.17 whose securities are registered under the Securities Regulations Code or the No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
PAG-IBIG FUND Revised Securities Act Payments Subjected to Withholding Tax (SAWT), if applicable
Remittance of February 2018 contributions by employers with names that begin with letters
A–D using Member’s Contribution Remittance Form (MCRF)
R.G. Manabat & Co.
MARCH 2018
Executing a better experience is vital
CEOs must remove barriers to get closer to customers. In an age of disruption
Su Mo Tu We Th Fr Sa and volatility, customer experience is a primary differentiator and a key weapon in
the battle for loyalty. Understanding how consumers are changing and how your
brand can serve them goes back to the power of data – listening to customers,
talking to them, observing them. Companies need to understand what customers
1 2 3 are saying with primary research, blending that by listening to social media to
understand trends and attitudes, and figuring out how to navigate the
marketplace.
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30 31
MAR 29 Maundy Thursday
MAR 30 Good Friday
MAR 31 Black Saturday
APRIL
TAX CALENDAR 2018
2 MONDAY TAX ON INTERESTS SSS 25 WEDNESDAY
e-Filing of final tax withheld on interest paid on deposits and yield on deposit Remittance of March 2018 contributions using SSS Contribution Payment Form, by employers
AUDITED FINANCIAL STATEMENTS substitute/trust/etc. for March 2018 transactions, by eFPS filers belonging to Group E* with SSS Employer Number ending 3–4 MONTHLY VAT
Filing of Audited Financial Statements by eFPS/eBIR Form electronic filers with taxable year (BIR Form No. 1602) PHILHEALTH e-Filing of monthly VAT declaration for March 2018 transactions where such taxpayer’s fiscal
ended 11.30.17 (as attachment to BIR Form No. 1702) PHILHEALTH Remittance of March 2018 contributions using PhilHealth Electronic Premium Reporting quarter ends on 4.30.18 or 5.31.18, by eFPS filers belonging to Group A* (BIR Form
STATEMENT OF MANAGEMENT RESPONSIBILITY Remittance of March 2018 contributions using PhilHealth Electronic Premium Reporting System (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
Filing of Statement of Management Responsibility for Annual Income Tax Return by System (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending in 0–4 in 5–9 Payments Subjected to Withholding Tax (SAWT), if applicable
eFPS/eBIR Form electronic filers with taxable year ended 11.30.17 (as attachment to BIR PAG-IBIG FUND e-Payment of monthly VAT declaration due on March 2018 transactions where such
Form No. 1702) 12 THURSDAY Remittance of March 2018 contributions by employers with names that begin with letters E–L taxpayer’s fiscal quarter ends on 4.30.18 or 5.31.18 by eFPS filers (BIR Form No. 2550M)
ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX using Member’s Contribution Remittance Form (MCRF) MONTHLY PERCENTAGE TAX
Filing of additional procedural and/or documentary requirements in connection with the WITHHOLDING TAX SEC e-Filing of monthly percentage tax return for March 2018 transactions where such taxpayer’s
submission of AFS by eFPS/eBIR Form electronic filers with taxable year ended 11.30.17 e-Filing of March 2018 taxes withheld (on compensation income, income payments subject to Filing of annual Audited Financial Statements by corporations with taxable year ended fiscal quarter ends on 4.30.18 or 5.31.18, by eFPS filers belonging to Group A* (BIR Form
(as attachment to BIR Form No. 1702) expanded withholding tax and income payments subject to final withholding tax), by eFPS 12.31.17 whose securities are registered under the Securities Regulations Code or the No. 2551M), together with the Summary Alphalist of Withholding Agents of Income
QUARTERLY INCOME TAX filers belonging to Group D* (BIR Form Nos. 1601C, 1601E and 1601F) Revised Securities Act Payments Subjected to Withholding Tax (SAWT), if applicable
e-Filing or Filing and e-payment or payment of income tax due for the quarter ended 1.31.18 MAP PEZA e-Payment of monthly percentage tax return due on March 201 transactions where such
by corporations and partnerships with taxable year ending 4.30.18; 7.31.18; 10.31.18, by eFPS e-Submission of March 2018 monthly alphalist of payees for monthly remittance returns Filing a copy of annual ITR filed with the BIR by PEZA-registered enterprises with taxable year taxpayer’s fiscal quarter ends on 4.30.18 or 5.31.18 by eFPS filers (BIR Form No. 2551M)
and non-eFPS filers (BIR Form No. 1702Q), together with the Summary Alphalist of (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group D* ended 11.30.17 QUARTERLY VAT
Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if applicable TAX ON INTERESTS ANNUAL TAX INCENTIVE REPORT e-Filing or Filing and e-payment or payment of quarterly VAT due for the quarter ended
REAL PROPERTY TAX e-Filing of final tax withheld on interest paid on deposits and yield on deposit Filing of Annual Incentive Report with the Investment Promotion Agencies pursuant to Tax 3.31.18, by eFPS and non-eFPS filers (BIR Form 2550Q), together with the Summary Alphalist
Payment of real property tax for the quarter ended 3.31.18 for taxpayers opting for installment substitute/trust/etc. for March 2018 transactions, by eFPS filers belonging to Group D* Incentives Management and Transparency Act (TIMTA), by registered business enterprises of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if
payment (BIR Form No. 1602) with taxable year ended 11.30.17 applicable
VAT SUMMARY LISTS VAT SUMMARY LISTS
e-Submission of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter 13 FRIDAY 17 TUESDAY Filing of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter ended
ended 2.28.18 for eFPS filers 3.31.18 for non-eFPS filers
INVENTORY LIST WITHHOLDING TAX PEZA SSS
Filing of Inventory List by taxpayers with taxable year ended 2.28.18 e-Filing of March 2018 taxes withheld (on compensation income, income payments subject to Filing a copy of quarterly ITR filed with the BIR, by PEZA-registered enterprises with taxable Remittance of March 2018 contributions using SSS Contribution Payment Form, by employers
COMPUTERIZED BOOKS OF ACCOUNTS expanded withholding tax and income payments subject to final withholding tax), by eFPS quarter ended 1.31.18 with SSS Employer Number ending 7–8
Registration of computerized books of accounts and other accounting records in CD-ROM filers belonging to Group C* (BIR Form Nos. 1601C, 1601E and 1601F) PAG-IBIG FUND
(read only), by taxpayers with taxable year ended 2.28.18 MAP 20 FRIDAY Remittance of March 2018 contributions by employers with names that begin with letters R–Z
SEC e-Submission of March 2018 monthly alphalist of payees for monthly remittance returns using Member’s Contribution Remittance Form (MCRF)
Filing of annual Audited Financial Statements by corporations with taxable year ended (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group C* MONTHLY VAT
11.30.17 whose securities are not registered under the Securities Regulations Code or the TAX ON INTERESTS Filing of monthly VAT declaration and remittance of monthly VAT due on March 2018 30 MONDAY
Revised Securities Act e-Filing of final tax withheld on interest paid on deposits and yield on deposit transactions for the quarters ended 4.30.18 or 5.31.18 by non-eFPS filers (BIR Form
PEZA substitute/trust/etc. for March 2018 transactions, by eFPS filers belonging to Group C* No. 2550M), together with the Summary Alphalist of Withholding Agents of Income SSS
Filing of annual report of actual operations by PEZA-registered enterprises with taxable year (BIR Form No. 1602) Payments Subjected to Withholding Tax (SAWT), if applicable Remittance of March 2018 contributions using SSS Contribution Payment Form, by employers
ended 12.31.17 MONTHLY PERCENTAGE TAX with SSS Employer Number ending 9–0
16 MONDAY Filing of monthly percentage tax return and remittance of monthly percentage tax due on VAT SUMMARY LISTS
5 THURSDAY March 2018 transactions for the quarters ended 4.30.18 or 5.31.18, by non-eFPS filers e-Submission of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter
ANNUAL INCOME TAX (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of ended 3.31.18 for eFPS filers
DOCUMENTARY STAMP TAX e-Filing or Filing and e-payment or payment of income tax by corporations and partnerships Income Payments Subjected to Withholding Tax (SAWT), if applicable INVENTORY LIST
e-Filing or Filing and e-payment or payment of tax due on March 2018 transactions by all types with taxable year ended 12.31.17, by eFPS and non-eFPS filers (BIR Form Nos. 1702 and QUARTERLY PERCENTAGE & AMUSEMENT TAXES Filing of Inventory List by taxpayers with taxable year ended 3.31.18
of taxpayers, eFPS and non-eFPS filers (BIR Form No. 2000) 1702AIF), together with the Summary Alphalist of Withholding Agents of Income Payments e-Filing or Filing and e-payment or payment of quarterly percentage tax return and remittance MANUAL BOOKS OF ACCOUNTS
Subjected to Withholding Tax (SAWT), if applicable of tax on overseas dispatch, message or conversation originating from the Philippines and Registration of manual books of accounts & other accounting records by taxpayers with
10 TUESDAY e-Filing or Filing and e-payment or payment of income tax by individuals for the taxable year amusement tax for taxable quarter ended 3.31.18 by all types of taxpayers, eFPS and taxable year that begins on 5.1.18
ended 12.31.17, by eFPS and non-eFPS filers (BIR Form Nos. 1700, 1701 and 1701AIF), non-eFPS filers (BIR Form No. 2551Q) COMPUTERIZED BOOKS OF ACCOUNTS
MONTHLY SALES REPORT together with the Summary Alphalist of Withholding Agents of Income Payments Subjected SSS Registration of computerized books of accounts and other accounting records in CD-ROM
e-Sales reporting of March 2018 sales transactions by taxpayers whose last digit of the 9-digit to Withholding Tax (SAWT), if applicable Remittance of March 2018 contributions using SSS Contribution Payment Form, by employers (read only), by taxpayers with taxable year ended 3.31.18
TIN is an even or an odd number AUDITED FINANCIAL STATEMENTS with SSS Employer Number ending 5–6 SEC
WITHHOLDING VAT & OTHER PERCENTAGE TAXES Filing of Audited Financial Statements by non-eFPS/non-electronic eBIR Form filers with PAG-IBIG FUND Filing of annual Audited Financial Statements by corporations with taxable year ended
e-Filing or Filing and e-payment or payment of monthly remittance return of value-added tax taxable year ended 12.31.17 (as attachment to BIR Forms No. 1701 and 1702) Remittance of March 2018 contributions by employers with names that begin with letters 12.31.17 whose securities are not registered under the Securities Regulations Code or the
and other percentage taxes withheld in March 2018 transactions, by eFPS and non-eFPS filers STATEMENT OF MANAGEMENT RESPONSIBILITY M–Q using Member’s Contribution Remittance Form (MCRF) Revised Securities Act
(BIR Form No. 1600), together with the Monthly Alphalist of Payees (MAP), if applicable Filing of Statement of Management Responsibility for Annual Income Tax Return by LOCAL TAXES QUARTERLY INCOME TAX
WITHHOLDING TAX non-eFPS/non-electronic eBIR Form filers with taxable year ended 12.31.17 (as attachment to Payment of local taxes for the second quarter of 2018 by taxpayers opting for installment e-Filing or Filing and e-payment or payment of income tax due for the quarter ended 2.28.18 by
Filing of monthly withholding tax returns and remittance of March 2018 taxes withheld BIR Form No. 1702) payment corporations and partnerships with taxable year ending 5.31.18; 8.31.18; 11.30.18, by eFPS
(on compensation income, income payments subject to expanded withholding tax and income ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX SEC and non-eFPS filers (BIR Form No. 1702Q), together with the Summary Alphalist of
payments subject to final withholding tax), by non-eFPS filers (BIR Form Nos. 1601C, 1601E Filing of additional procedural and/or documentary requirements in connection with the Filing of annual Audited Financial Statements by securities brokers with taxable year ended Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if applicable
and 1601F) submission of AFS by non-eFPS/non-electronic eBIR Form filers with taxable year ended 12.31.17
MAP 12.31.17 (as attachment to BIR Form No. 1702)
Filing of March 2018 monthly alphalist of payees for monthly remittance return (BIR Form QUARTERLY INCOME TAX 23 MONDAY
Nos. 1601E and 1601F), by non-eFPS filers e-Filing or Filing and e-payment or payment of quarterly income tax for quarter ended 3.31.18
TAX ON INTERESTS by Self-Employed Individuals, Estates and Trusts, eFPS and non-eFPS filers (BIR Form No. MONTHLY VAT
Filing of monthly remittance return and remittance of final tax withheld on interests paid on 1701Q), together with the Summary Alphalist of Withholding Agents of Income Payments e-Filing of monthly VAT declaration for March 2018 transactions where such taxpayer’s fiscal
deposits and yield on deposit substitutes/trusts/etc. for March 2018 transactions, by Subjected to Withholding Tax (SAWT), if applicable quarter ends on 4.30.18 or 5.31.18, by eFPS filers belonging to Group E*, D* and C*
non-eFPS filers (BIR Form No. 1602) WITHHOLDING TAX (BIR Form No. 2550M), together with the Summary Alphalist of Withholding Agents of
FRINGE BENEFITS TAX e-Filing of March 2018 taxes withheld (on compensation income, income payments subject to Income Payments Subjected to Withholding Tax (SAWT), if applicable
Filing of quarterly remittance return and remittance of tax on fringe benefits for calendar expanded withholding tax and income payments subject to final withholding tax), by eFPS MONTHLY PERCENTAGE TAX
quarter ended 3.31.18 by non-eFPS filers (BIR Form No. 1603) filers belonging to Group B* and A*(BIR Form Nos. 1601C, 1601E and 1601F) e-Filing of monthly percentage tax return for March 2018 transactions where such taxpayer’s
SSS e-Payment of March 2018 taxes withheld (on compensation income, income payments fiscal quarter ends on 4.30.18 or 5.31.18, by eFPS filers belonging to Group E*, D* and C*
Remittance of March 2018 contributions using SSS Contribution Payment Form, by employers subject to expanded withholding tax and income payments subject to final withholding tax), (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of
with SSS Employer Number ending 1–2 by eFPS filers (BIR Form Nos. 1601C, 1601E and 1601F) Income Payments Subjected to Withholding Tax (SAWT), if applicable
PAG-IBIG FUND MAP
Remittance of March 2018 contributions by employers with names that begin with letters e-Submission of March 2018 monthly alphalist of payees for monthly remittance returns 24 TUESDAY
A–D using Member’s Contribution Remittance Form (MCRF) (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group B* and A*
TAX ON INTERESTS MONTHLY VAT
11 WEDNESDAY e-Filing of final tax withheld on interest paid on deposits and yield on deposit e-Filing of monthly VAT declaration for March 2018 transactions where such taxpayer’s fiscal
substitute/trust/etc. for March 2018 transactions, by eFPS filers belonging to Group B* and A* quarter ends on 4.30.18 or 5.31.18, by eFPS filers belonging to Group B* (BIR Form
WITHHOLDING TAX (BIR Form No. 1602) No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
e-Filing of March 2018 taxes withheld (on compensation income, income payments subject to e-Payment of final tax withheld on interests paid on deposits and yield on deposit Payments Subjected to Withholding Tax (SAWT), if applicable
expanded withholding tax and income payments subject to final withholding tax), by eFPS substitutes/trusts/etc. for March 2018 transactions by eFPS filers (BIR Form No. 1602) MONTHLY PERCENTAGE TAX
filers belonging to Group E*(BIR Form Nos. 1601C, 1601E and 1601F) FRINGE BENEFITS TAX e-Filing of monthly percentage tax return for March 2018 transactions where such taxpayer’s
MAP e-Filing and e-payment of tax on fringe benefits for calendar quarter ended 3.31.18 by eFPS fiscal quarter ends on 4.30.18 or 5.31.18, by eFPS filers belonging to Group B* (BIR Form
e-Submission of March 2018 monthly alphalist of payees for monthly remittance returns filers (BIR Form No. 1603) No. 2551M), together with the Summary Alphalist of Withholding Agents of Income
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group E* ACCOUNTING RECORDS Payments Subjected to Withholding Tax (SAWT), if applicable
Filing of bound / loose-leaf books of accounts and other computer-generated accounting
records by taxpayers with taxable year ended 3.31.18
R.G. Manabat & Co.
APRIL 2018
What do consumers want?
Business leaders recognize that tomorrow is likely to be radically different to today.
Of the 469 companies that expect to see an increase in volatility over the next two
Su Mo Tu We Th Fr Sa years, changing consumer behavior was identified to be the top driver (cited by 52
percent of the respondents).

1 2 3 4 5 6 7 Similarly, manufacturers and retailers know that change is coming – at a scale and
speed unprecedented in the history of the consumer goods industry. It’s also clear
that many of them recognize what needs to be done.

8 9 10 11 12 13 14 Priority Areas

15 16 17 18 19 20 21
34% 31% 30% 28%
22 23 24 25 26 27 28
Increasing personalized Increasing digital Increasing personalized Increasing social
customer experiences advertising marketing communications media activity

29 30
APR 9 Araw ng Kagitingan
27% 25% 24%

Increasing connection Increasing brand Increasing investments in


to younger generations authenticity mobile channels and apps
MAY
TAX CALENDAR 2018
2 WEDNESDAY TAX ON INTERESTS MONTHLY PERCENTAGE TAX QUARTERLY VAT
e-Filing of final tax withheld on interest paid on deposits and yield on deposit Filing of monthly percentage tax return and remittance of monthly percentage tax due on April e-Filing or Filing and e-payment or payment of quarterly VAT due for the quarter ended
AUDITED FINANCIAL STATEMENTS substitute/trust/etc. for April 2018 transactions, by eFPS filers belonging to Group D*, C* and 2018 transactions for the quarters ended 5.31.18 or 6.30.18, by non-eFPS filers (BIR Form 4.30.18, by eFPS and non-eFPS filers (BIR Form 2550Q), together with the Summary Alphalist
Filing of Audited Financial Statements by eFPS/eBIR Form electronic filers with taxable year B* (BIR Form No. 1602) No. 2551M), together with the Summary Alphalist of Withholding Agents of Income of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if
ended 12.31.17 (as attachment to BIR Form No. 1702) Payments Subjected to Withholding Tax (SAWT), if applicable applicable
STATEMENT OF MANAGEMENT RESPONSIBILITY 15 TUESDAY e-Filing of monthly percentage tax return for April 2018 transactions where such taxpayer’s VAT SUMMARY LISTS
Filing of Statement of Management Responsibility for Annual Income Tax Return by fiscal quarter ends on 5.31.18 or 6.30.18, by eFPS filers belonging to Groups E* (BIR Form Filing of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter ended
eFPS/eBIR Form electronic filers with taxable year ended 12.31.17 (as attachment to BIR ANNUAL INCOME TAX No. 2551M), together with the Summary Alphalist of Withholding Agents of Income 4.30.18 for non-eFPS filers
Form No. 1702) e-Filing or Filing and e-payment or payment of income tax due by corporations and partnerships Payments Subjected to Withholding Tax (SAWT), if applicable SSS
ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX with taxable year ended 1.31.18, by eFPS and non-eFPS filers (BIR Form Nos. 1702 & 1702 QUARTERLY PERCENTAGE & AMUSEMENT TAXES Remittance of April 2018 contributions using SSS Contribution Payment Form, by employers
Filing of additional procedural and/or documentary requirements in connection with the AIF), together with the Summary Alphalist of Withholding Agents of Income Payments e-Filing or Filing and e-payment or payment of quarterly percentage tax return and remittance with SSS Employer Number ending 7–8
submission of AFS by eFPS/eBIR Form electronic filers with taxable year ended 12.31.17 Subjected to Withholding Tax (SAWT), if applicable of tax on overseas dispatch, message or conversation originating from the Philippines and PAG-IBIG FUND
(as attachment to BIR Form No. 1702) AUDITED FINANCIAL STATEMENTS amusement tax for taxable quarter ended 4.30.18 by all types of taxpayers, eFPS and Remittance of April 2018 contributions by employers with names that begin with letters R–Z
PEZA Filing of Audited Financial Statements by non-eFPS/non-electronic eBIR Form filers with non-eFPS filers (BIR Form No. 2551Q) using Member’s Contribution Remittance Form (MCRF)
Filing of annual report of actual operations by PEZA-registered enterprises with taxable year taxable year ended 1.31.18 (as attachment to BIR Form No. 1702) SEC
ended 1.31.18 STATEMENT OF MANAGEMENT RESPONSIBILITY Filing of annual Audited Financial Statements by securities brokers with taxable year ended 29 TUESDAY
Filing of Statement of Management Responsibility for Annual Income Tax Return by 1.31.18
7 MONDAY non-eFPS/non-electronic eBIR Form filers with taxable year ended 1.31.18 (as attachment to SSS PEZA
BIR Form No. 1702) Remittance of April 2018 contributions using SSS Contribution Payment Form, by employers Filing of annual report of actual operations by PEZA-registered enterprises with taxable year
DOCUMENTARY STAMP TAX ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX with SSS Employer Number ending 5–6 ended 2.28.18
e-Filing or Filing and e-payment or payment of tax due on April 2018 transactions by all types Filing of additional procedural and/or documentary requirements in connection with the PAG-IBIG FUND
of taxpayers, eFPS and non-eFPS filers (BIR Form No. 2000) submission of AFS by non-eFPS/non-electronic eBIR Form filers with taxable year ended Remittance of April 2018 contributions by employers with names that begin with letters M–Q 30 WEDNESDAY
1.31.18 (as attachment to BIR Form No. 1702) using Member’s Contribution Remittance Form (MCRF)
8 TUESDAY WITHHOLDING TAX AUDITED FINANCIAL STATEMENTS
e-Filing of April 2018 taxes withheld (on compensation income, income payments subject to 22 TUESDAY Filing of Audited Financial Statements by eFPS/eBIR Form electronic filers with taxable year
MONTHLY SALES REPORT expanded withholding tax and income payments subject to final withholding tax), by eFPS ended 1.31.18 (as attachment to BIR Form No. 1702)
e-Sales reporting of April 2018 sales transactions by taxpayers whose last digit of the 9-digit filers belonging to Groups A* (BIR Form Nos. 1601C, 1601E and 1601F) MONTHLY VAT STATEMENT OF MANAGEMENT RESPONSIBILITY
TIN is an even number e-Payment of April 2018 taxes withheld (on compensation income, income payments subject e-Filing of monthly VAT declaration for April 2018 transactions where such taxpayer’s fiscal Filing of Statement of Management Responsibility for Annual Income Tax Return by
to expanded withholding tax and income payments subject to final withholding tax), by eFPS quarter ends on 5.31.18 or 6.30.18, by eFPS filers belonging to Groups D* (BIR Form No. eFPS/eBIR Form electronic filers with taxable year ended 1.31.18 (as attachment to BIR Form
10 THURSDAY filers (BIR Form Nos. 1601C, 1601E and 1601F) 2550M), together with the Summary Alphalist of Withholding Agents of Income Payments No. 1702)
MAP Subjected to Withholding Tax (SAWT), if applicable ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX
MONTHLY SALES REPORT e-Submission of April 2018 monthly alphalist of payees for monthly remittance returns MONTHLY PERCENTAGE TAX Filing of additional procedural and/or documentary requirements in connection with the
e-Sales reporting of April 2018 sales transactions by taxpayers whose last digit of the 9-digit (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Groups A* e-Filing of monthly percentage tax return for April 2018 transactions where such taxpayer’s submission of AFS by eFPS/eBIR Form electronic filers with taxable year ended 1.31.18
TIN is an odd number TAX ON INTERESTS fiscal quarter ends on 5.31.18 or 6.30.18, by eFPS filers belonging to Groups D* (BIR Form (as attachment to BIR Form No. 1702)
WITHHOLDING VAT & OTHER PERCENTAGE TAXES e-Filing of final tax withheld on interest paid on deposits and yield on deposit No. 2551M), together with the Summary Alphalist of Withholding Agents of Income QUARTERLY INCOME TAX
e-Filing or Filing and e-payment or payment of monthly remittance return of value-added tax substitute/trust/etc. for April 2018 transactions, by eFPS filers belonging to Group A* Payments Subjected to Withholding Tax (SAWT), if applicable e-Filing or Filing and e-payment or payment of income tax due for the quarter ended 3.31.18
and other percentage taxes withheld in April 2018 transactions, by eFPS and non-eFPS filers (BIR Form No. 1602) by corporations and partnerships with taxable year ending 6.30.18; 9.30.18; 12.31.18, by eFPS
(BIR Form No. 1600), together with the Monthly Alphalist of Payees (MAP), if applicable e-Payment of final tax withheld on interests paid on deposits and yield on deposit 23 WEDNESDAY and non-eFPS filers (BIR Form No. 1702Q), together with the Summary Alphalist of
WITHHOLDING TAX substitutes/trusts/etc. for April 2018 transactions by eFPS filers (BIR Form No. 1602) Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if applicable
Filing of monthly withholding tax returns and remittance of April 2018 taxes withheld ACCOUNTING RECORDS MONTHLY VAT VAT SUMMARY LISTS
(on compensation income, income payments subject to expanded withholding tax and income Filing of bound / loose-leaf books of accounts and other computer-generated accounting e-Filing of monthly VAT declaration for April 2018 transactions where such taxpayer’s fiscal e-Submission of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter
payments subject to final withholding tax), by non-eFPS filers (BIR Form Nos. 1601C, 1601E records by taxpayers with taxable year ended 4.30.18 quarter ends on 5.31.18 or 6.30.18, by eFPS filers belonging to Group C* (BIR Form ended 4.30.18 for eFPS filers
and 1601F) SSS No. 2550M), together with the Summary Alphalist of Withholding Agents of Income INVENTORY LIST
MAP Remittance of April 2018 contributions using SSS Contribution Payment Form, by employers Payments Subjected to Withholding Tax (SAWT), if applicable Filing of Inventory List by taxpayers with taxable year ended 4.30.18
Filing of April 2018 monthly alphalist of payees for monthly remittance return (BIR Form Nos. with SSS Employer Number ending 3–4 MONTHLY PERCENTAGE TAX COMPUTERIZED BOOKS OF ACCOUNTS
1601E and 1601F), by non-eFPS filers PAG-IBIG FUND e-Filing of monthly percentage tax return for April 2018 transactions where such taxpayer’s Registration of computerized books of accounts and other accounting records in CD-ROM
TAX ON INTERESTS Remittance of April 2018 contributions by employers with names that begin with letters E–L fiscal quarter ends on 5.31.18 or 6.30.18, by eFPS filers belonging to Group C* (BIR Form (read only), by taxpayers with taxable year ended 4.30.18
Filing of monthly remittance return and remittance of final tax withheld on interests paid on using Member’s Contribution Remittance Form (MCRF) No. 2551M), together with the Summary Alphalist of Withholding Agents of Income
deposits and yield on deposit substitutes/trusts/etc. for April 2018 transactions, by non-eFPS Payments Subjected to Withholding Tax (SAWT), if applicable 31 THURSDAY
filers (BIR Form No. 1602) 16 WEDNESDAY
SSS 24 THURSDAY SSS
Remittance of April 2018 contributions using SSS Contribution Payment Form, by employers PEZA Remittance of April 2018 contributions using SSS Contribution Payment Form, by employers
with SSS Employer Number ending 1–2 Filing a copy of annual ITR filed with the BIR by PEZA-registered enterprises with taxable year MONTHLY VAT with SSS Employer Number ending 9–0
PAG-IBIG FUND ended 12.31.17 e-Filing of monthly VAT declaration for April 2018 transactions where such taxpayer’s fiscal MANUAL BOOKS OF ACCOUNTS
Remittance of April 2018 contributions by employers with names that begin with letters A–D SEC quarter ends on 5.31.18 or 6.30.18, by eFPS filers belonging to Group D* (BIR Form Registration of manual books of accounts & other accounting records by taxpayers with
using Member’s Contribution Remittance Form (MCRF) Filing of annual Audited Financial Statements by corporations with taxable year ended 1.31.18 No. 2550M), together with the Summary Alphalist of Withholding Agents of Income taxable year that begins on 6.1.18
whose securities are registered under the Securities Regulations Code or the Revised Payments Subjected to Withholding Tax (SAWT), if applicable SEC
11 FRIDAY Securities Act MONTHLY PERCENTAGE TAX Filing of annual Audited Financial Statements by corporations with taxable year ended 1.31.18
PHILHEALTH e-Filing of monthly percentage tax return for April 2018 transactions where such taxpayer’s whose securities are not registered under the Securities Regulations Code or the Revised
WITHHOLDING TAX Remittance of April 2018 contributions using PhilHealth Electronic Premium Reporting System fiscal quarter ends on 5.31.18 or 6.30.18, by eFPS filers belonging to Group D* (BIR Form Securities Act
e-Filing of April 2018 taxes withheld (on compensation income, income payments subject to (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending in 5–9 No. 2551M), together with the Summary Alphalist of Withholding Agents of Income
expanded withholding tax and income payments subject to final withholding tax), by eFPS ANNUAL TAX INCENTIVE REPORT Payments Subjected to Withholding Tax (SAWT), if applicable
filers belonging to Group E* (BIR Form Nos. 1601C, 1601E and 1601F) Filing of Annual Incentive Report with the Investment Promotion Agencies pursuant to Tax
MAP Incentives Management and Transparency Act (TIMTA), by registered business enterprises 25 FRIDAY
e-Submission of April 2018 monthly alphalist of payees for monthly remittance returns with taxable year ended 12.31.17
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group E* PEZA MONTHLY VAT
TAX ON INTERESTS Filing a copy of quarterly ITR filed with the BIR, by PEZA-registered enterprises with taxable e-Filing of monthly VAT declaration for April 2018 transactions where such taxpayer’s fiscal
e-Filing of final tax withheld on interest paid on deposits and yield on deposit quarter ended 2.28.18 quarter ends on 5.31.18 or 6.30.18, by eFPS filers belonging to Group A* (BIR Form
substitute/trust/etc. for April 2018 transactions, by eFPS filers belonging to Group E* No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
(BIR Form No. 1602) 21 MONDAY Payments Subjected to Withholding Tax (SAWT), if applicable
PHILHEALTH e-Payment of monthly VAT declaration due on April 2018 transactions where such taxpayer’s
Remittance of April 2018 contributions using PhilHealth Electronic Premium Reporting System MONTHLY VAT fiscal quarter ends on 5.31.18 or 6.30.18, by eFPS filers (BIR Form No. 2550M)
(EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending in 0–4 Filing of monthly VAT declaration and remittance of monthly VAT due on April 2018 MONTHLY PERCENTAGE TAX
transactions for the quarters ended 5.31.18 or 6.30.18, by non-eFPS filers (BIR Form e-Filing of monthly percentage tax return for April 2018 transactions where such taxpayer’s
14 MONDAY No. 2550M), together with the Summary Alphalist of Withholding Agents of Income fiscal quarter ends on 5.31.18 or 6.30.18, by eFPS filers belonging to Group A* (BIR Form
Payments Subjected to Withholding Tax (SAWT), if applicable No. 2551M), together with the Summary Alphalist of Withholding Agents of Income
WITHHOLDING TAX e-Filing of monthly VAT declaration for April 2018 transactions where such taxpayer’s fiscal Payments Subjected to Withholding Tax (SAWT), if applicable
e-Filing of April 2018 taxes withheld (on compensation income, income payments subject to quarter ends on 5.31.18 or 6.30.18, by eFPS filers belonging to Groups E* (BIR Form e-Payment of monthly percentage tax return due on April 2018 transactions where such
expanded withholding tax and income payments subject to final withholding tax), by eFPS No. 2550M), together with the Summary Alphalist of Withholding Agents of Income taxpayer’s fiscal quarter ends on 5.31.18 or 6.30.18, by eFPS filers (BIR Form No. 2551M)
filers belonging to Group D*, C* and B* (BIR Form Nos. 1601C, 1601E and 1601F) Payments Subjected to Withholding Tax (SAWT), if applicable
MAP
e-Submission of April 2018 monthly alphalist of payees for monthly remittance returns
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group D*, C* and B*
R.G. Manabat & Co.
MAY 2018
Growth should be
Su Mo Tu We Th Fr Sa part of your DNA
1 2 3 4 5 The relationship consumers have
with brands has changed
dramatically. They have become
‘activists’ through their ability to
6 7 8 9 10 11 12 influence company behavior and
brand development. Firms need
to understand these shifts in

13 14 15 16 17 18 19 consumer tastes and influences


and adjust their business models
to them. Businesses must make
clear strategic choices – they
20 21 22 23 24 25 26 must know where they want to
venture and where they do not
want to go and focus accordingly.
27 28 29 30 31
MAY 1 Labor Day
JUNE
TAX CALENDAR 2018
5 TUESDAY PEZA SSS SSS
Filing a copy of annual ITR filed with the BIR by PEZA-registered enterprises with taxable year Remittance of May 2018 contributions using SSS Contribution Payment Form, by employers Remittance of May 2018 contributions using SSS Contribution Payment Form, by employers
DOCUMENTARY STAMP TAX ended 1.31.18 with SSS Employer Number ending 5–6 with SSS Employer Number ending 9–0
e-Filing or Filing and e-payment or payment of tax due on May 2018 transactions by all types Filing a copy of quarterly ITR filed with the BIR, by PEZA-registered enterprises with taxable PAG-IBIG FUND MANUAL BOOKS OF ACCOUNTS
of taxpayers, eFPS and non-eFPS filers (BIR Form No. 2000) quarter ended 3.31.18 Remittance of May 2018 contributions by employers with names that begin with letters M–Q Registration of manual books of accounts & other accounting records by taxpayers with
ANNUAL TAX INCENTIVE REPORT using Member’s Contribution Remittance Form (MCRF) taxable year that begins on 7.1.18
8 FRIDAY Filing of Annual Incentive Report with the Investment Promotion Agencies pursuant to Tax
Incentives Management and Transparency Act (TIMTA), by registered business enterprises 21 THURSDAY
MONTHLY SALES REPORT with taxable year ended 1.31.18
e-Sales reporting of May 2018 sales transactions by taxpayers whose last digit of the 9-digit MONTHLY VAT
TIN is an even number 15 FRIDAY e-Filing of monthly VAT declaration for May 2018 transactions where such taxpayer’s fiscal
quarter ends on 6.30.18 or 7.31.18, by eFPS filers belonging to Group E* (BIR Form
11 MONDAY ANNUAL INCOME TAX No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
e-Filing or Filing and e-payment or payment of income tax due by corporations and partnerships Payments Subjected to Withholding Tax (SAWT), if applicable
MONTHLY SALES REPORT with taxable year ended 2.28.18, by eFPS and non-eFPS filers (BIR Form Nos. 1702 & 1702 MONTHLY PERCENTAGE TAX
e-Sales reporting of May 2018 sales transactions by taxpayers whose last digit of the 9-digit AIF), together with the Summary Alphalist of Withholding Agents of Income Payments e-Filing of monthly percentage tax return for May 2018 transactions where such taxpayer’s
TIN is an odd number Subjected to Withholding Tax (SAWT), if applicable fiscal quarter ends on 6.30.18 or 7.31.18, by eFPS filers belonging to Group E* (BIR Form
WITHHOLDING VAT & OTHER PERCENTAGE TAXES AUDITED FINANCIAL STATEMENTS No. 2551M), together with the Summary Alphalist of Withholding Agents of Income
e-Filing or Filing and e-payment or payment of monthly remittance return of value-added tax Filing of Audited Financial Statements by non-eFPS/non-electronic eBIR Form filers with Payments Subjected to Withholding Tax (SAWT), if applicable
and other percentage taxes withheld in May 2018 transactions, by eFPS and non-eFPS filers taxable year ended 2.28.18 (as attachment to BIR Form No. 1702)
(BIR Form No. 1600), together with the Monthly Alphalist of Payees (MAP), if applicable STATEMENT OF MANAGEMENT RESPONSIBILITY 22 FRIDAY
WITHHOLDING TAX Filing of Statement of Management Responsibility for Annual Income Tax Return by
Filing of monthly withholding tax returns and remittance of May 2018 taxes withheld non-eFPS/non-electronic eBIR Form filers with taxable year ended 2.28.18 (as attachment to MONTHLY VAT
(on compensation income, income payments subject to expanded withholding tax and income BIR Form No. 1702) e-Filing of monthly VAT declaration for May 2018 transactions where such taxpayer’s fiscal
payments subject to final withholding tax), by non-eFPS filers (BIR Form Nos. 1601C, 1601E ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX quarter ends on 6.30.18 or 7.31.18, by eFPS filers belonging to Group D* (BIR Form
and 1601F) Filing of additional procedural and/or documentary requirements in connection with the No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
e-Filing of May 2018 taxes withheld (on compensation income, income payments subject to submission of AFS by non-eFPS/non-electronic eBIR Form filers with taxable year ended Payments Subjected to Withholding Tax (SAWT), if applicable
expanded withholding tax and income payments subject to final withholding tax), by eFPS 2.28.18 (as attachment to BIR Form No. 1702) MONTHLY PERCENTAGE TAX
filers belonging to Groups E* (BIR Form Nos. 1601C, 1601E and 1601F) WITHHOLDING TAX e-Filing of monthly percentage tax return for May 2018 transactions where such taxpayer’s
MAP e-Filing of May 2018 taxes withheld (on compensation income, income payments subject to fiscal quarter ends on 6.30.18 or 7.31.18, by eFPS filers belonging to Group D* (BIR Form
Filing of May 2018 monthly alphalist of payees for monthly remittance return (BIR Form expanded withholding tax and income payments subject to final withholding tax), by eFPS No. 2551M), together with the Summary Alphalist of Withholding Agents of Income
Nos. 1601E and 1601F), by non-eFPS filers filers belonging to Group A* (BIR Form Nos. 1601C, 1601E and 1601F) Payments Subjected to Withholding Tax (SAWT), if applicable
e-Submission of May 2018 monthly alphalist of payees for monthly remittance returns e-Payment of May 2018 taxes withheld (on compensation income, income payments subject
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Groups E* to expanded withholding tax and income payments subject to final withholding tax), by eFPS 25 MONDAY
TAX ON INTERESTS filers (BIR Form Nos. 1601C, 1601E and 1601F)
Filing of monthly remittance return and remittance of final tax withheld on interests paid on MAP MONTHLY VAT
deposits and yield on deposit substitutes/trusts/etc. for May 2018 transactions, by non-eFPS e-Submission of May 2018 monthly alphalist of payees for monthly remittance returns e-Filing of monthly VAT declaration for May 2018 transactions where such taxpayer’s fiscal
filers (BIR Form No. 1602) (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group A* quarter ends on 6.30.18 or 7.31.18, by eFPS filers belonging to Groups C*, B* and A*
e-Filing of final tax withheld on interest paid on deposits and yield on deposit TAX ON INTERESTS (BIR Form No. 2550M), together with the Summary Alphalist of Withholding Agents of
substitute/trust/etc. for May 2018 transactions, by eFPS filers belonging to Group E* (BIR e-Filing of final tax withheld on interest paid on deposits and yield on deposit Income Payments Subjected to Withholding Tax (SAWT), if applicable
Form No. 1602) substitute/trust/etc. for May 2018 transactions, by eFPS filers belonging to Group A* e-Payment of monthly VAT declaration due on May 2018 transactions where such taxpayer’s
SSS (BIR Form No. 1602) fiscal quarter ends on 6.30.18 or 7.31.18 by eFPS filers (BIR Form No. 2550M)
Remittance of May 2018 contributions using SSS Contribution Payment Form, by employers e-Payment of final tax withheld on interests paid on deposits and yield on deposit MONTHLY PERCENTAGE TAX
with SSS Employer Number ending 1–2 substitutes/trusts/etc. for May 2018 transactions by eFPS filers (BIR Form No. 1602) e-Filing of monthly percentage tax return for May 2018 transactions where such taxpayer’s
PHILHEALTH ACCOUNTING RECORDS fiscal quarter ends on 6.30.18 or 7.31.18, by eFPS filers belonging to Groups C*, B* and A*
Remittance of May 2018 contributions using PhilHealth Electronic Premium Reporting System Filing of bound / loose-leaf books of accounts and other computer-generated accounting (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of
(EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending in 0–4 records by taxpayers with taxable year ended 5.31.18 Income Payments Subjected to Withholding Tax (SAWT), if applicable
PAG-IBIG FUND SSS e-Payment of monthly percentage tax return due on May 2018 transactions where such
Remittance of May 2018 contributions by employers with names that begin with letters A–D Remittance of May 2018 contributions using SSS Contribution Payment Form, by employers taxpayer’s fiscal quarter ends on 6.30.18 or 7.31.18 by eFPS filers (BIR Form No. 2551M)
using Member’s Contribution Remittance Form (MCRF) with SSS Employer Number ending 3–4 QUARTERLY VAT
PAG-IBIG FUND e-Filing or Filing and e-payment or payment of quarterly VAT due for the quarter ended
13 WEDNESDAY Remittance of May 2018 contributions by employers with names that begin with letters E–L 5.31.18, by eFPS and non-eFPS filers (BIR Form 2550Q), together with the Summary Alphalist
using Member’s Contribution Remittance Form (MCRF) of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if
WITHHOLDING TAX applicable
e-Filing of May 2018 taxes withheld (on compensation income, income payments subject to 18 MONDAY VAT SUMMARY LISTS
expanded withholding tax and income payments subject to final withholding tax), by eFPS Filing of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter ended
filers belonging to Group D* and C* (BIR Form Nos. 1601C, 1601E and 1601F) PHILHEALTH 5.31.18 for non-eFPS filers
MAP Remittance of May 2018 contributions using PhilHealth Electronic Premium Reporting System SSS
e-Submission of May 2018 monthly alphalist of payees for monthly remittance returns (BIR (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending in 5–9 Remittance of May 2018 contributions using SSS Contribution Payment Form, by employers
Form Nos. 1601E and 1601F), by eFPS filers belonging to Group D* and C* SEC with SSS Employer Number ending 7–8
TAX ON INTERESTS Filing of annual Audited Financial Statements by securities brokers with taxable year ended PAG-IBIG FUND
e-Filing of final tax withheld on interest paid on deposits and yield on deposit 2.28.18 Remittance of May 2018 contributions by employers with names that begin with letters R–Z
substitute/trust/etc. for May 2018 transactions, by eFPS filers belonging to Group D* and C* using Member’s Contribution Remittance Form (MCRF)
(BIR Form No. 1602) 20 WEDNESDAY
SEC 28 THURSDAY
Filing of annual Audited Financial Statements by corporations with taxable year ended 2.28.18 MONTHLY VAT
whose securities are registered under the Securities Regulations Code or the Revised Filing of monthly VAT declaration and remittance of monthly VAT due on May 2018 SEC
Securities Act transactions for the quarters ended 6.30.18 or 7.31.18, by non-eFPS filers (BIR Form Filing of annual Audited Financial Statements by corporations with taxable year ended 2.28.18
No. 2550M), together with the Summary Alphalist of Withholding Agents of Income whose securities are not registered under the Securities Regulations Code or the Revised
14 THURSDAY Payments Subjected to Withholding Tax (SAWT), if applicable Securities Act
MONTHLY PERCENTAGE TAX
WITHHOLDING TAX Filing of monthly percentage tax return and remittance of monthly percentage tax due on May 29 FRIDAY
e-Filing of May 2018 taxes withheld (on compensation income, income payments subject to 2018 transactions for the quarters ended 6.30.18 or 7.31.18, by non-eFPS filers (BIR Form
expanded withholding tax and income payments subject to final withholding tax), by eFPS No. 2551M), together with the Summary Alphalist of Withholding Agents of Income QUARTERLY INCOME TAX
filers belonging to Group B* (BIR Form Nos. 1601C, 1601E and 1601F) Payments Subjected to Withholding Tax (SAWT), if applicable e-Filing or Filing and e-payment or payment of income tax due for the quarter ended 4.30.18
MAP QUARTERLY PERCENTAGE & AMUSEMENT TAXES by corporations and partnerships with taxable year ending 7.31.18; 10.31.18; 1.31.19, by eFPS
e-Submission of May 2018 monthly alphalist of payees for monthly remittance returns e-Filing or Filing and e-payment or payment of quarterly percentage tax return and remittance and non-eFPS filers (BIR Form No. 1702Q), together with the Summary Alphalist of
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group B* of tax on overseas dispatch, message or conversation originating from the Philippines and Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if applicable
TAX ON INTERESTS amusement tax for taxable quarter ended 5.31.18 by all types of taxpayers, eFPS and PEZA
e-Filing of final tax withheld on interest paid on deposits and yield on deposit non-eFPS filers (BIR Form No. 2551Q) Filing of annual report of actual operations by PEZA-registered enterprises with taxable year
substitute/trust/etc. for May 2018 transactions, by eFPS filers belonging to Group B* ended 3.31.18
(BIR Form No. 1602)
R.G. Manabat & Co.
JUNE 2018
Is your supply chain ready to deliver?
In a world where shoppers can buy in-store, on a website, social media, via their
Su Mo Tu We Th Fr Sa smartphone and, with the advent of the connected consumer, by pressing a button
at home to ensure they never run out of their favorite brands, the mission for any
supply chain leader has become exponentially more complicated. Many
consumer-facing companies need to invest time, money and leadership in their
1 2 supply chains.

Top supply chain priorities


3 4 5 6 7 8 9
10 11 12 13 14 15 16 36% 31% 31%

17 18 19 20 21 22 23 Improving distribution
speed and efficiency
Improving manufacturing
speed and efficiency
Forecasting trends
in supply and demand
more effectively

24 25 26 27 28 29 30
JUN 12 Independence Day 31% 30%

Ensuring quality and Measuring product


adherence to standards profitability
throughout supply chain
JULY
TAX CALENDAR 2018
2 MONDAY PEZA MONTHLY PERCENTAGE TAX
12 THURSDAY Filing a copy of annual ITR filed with the BIR by PEZA-registered enterprises with taxable year e-Filing of monthly percentage tax return for June 2018 transactions where such taxpayer’s
AUDITED FINANCIAL STATEMENTS ended 2.28.18 fiscal quarter ends on 7.31.18 or 8.31.18, by eFPS filers belonging to Group A* (BIR Form
Filing of Audited Financial Statements by eFPS/eBIR Form electronic filers with taxable year WITHHOLDING TAX Filing a copy of quarterly ITR filed with the BIR, by PEZA-registered enterprises with taxable No. 2551M), together with the Summary Alphalist of Withholding Agents of Income
ended 2.28.18 (as attachment to BIR Form No. 1702) e-Filing of June 2018 taxes withheld (on compensation income, income payments subject to quarter ended 4.30.18 Payments Subjected to Withholding Tax (SAWT), if applicable
STATEMENT OF MANAGEMENT RESPONSIBILITY expanded withholding tax and income payments subject to final withholding tax), by eFPS ANNUAL TAX INCENTIVE REPORT e-Payment of monthly percentage tax return due on June 2018 transactions where such
Filing of Statement of Management Responsibility for Annual Income Tax Return by filers belonging to Group D* (BIR Form Nos. 1601C, 1601E and 1601F) Filing of Annual Incentive Report with the Investment Promotion Agencies pursuant to Tax taxpayer’s fiscal quarter ends on 7.30.18 or 8.31.18 by eFPS filers (BIR Form No. 2550M)
eFPS/eBIR Form electronic filers with taxable year ended 2.28.18 (as attachment to BIR Form MAP Incentives Management and Transparency Act (TIMTA), by registered business enterprises QUARTERLY VAT
No. 1702) e-Submission of June 2018 monthly alphalist of payees for monthly remittance returns with taxable year ended 2.28.18 e-Filing or Filing and e-payment or payment of quarterly VAT due for the quarter ended
ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group D* 6.30.18, by eFPS and non-eFPS filers (BIR Form 2550Q), together with the Summary Alphalist
Filing of additional procedural and/or documentary requirements in connection with the TAX ON INTERESTS 19 THURSDAY of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if
submission of AFS by eFPS/eBIR Form electronic filers with taxable year ended 2.28.18 e-Filing of final tax withheld on interest paid on deposits and yield on deposit applicable
(as attachment to BIR Form No. 1702) substitute/trust/etc. for June 2018 transactions, by eFPS filers belonging to Group D* SEC VAT SUMMARY LISTS
VAT SUMMARY LISTS (BIR Form No. 1602) Filing of annual Audited Financial Statements by securities brokers with taxable year ended Filing of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter ended
e-Submission of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter 3.31.18 6.30.18 for non-eFPS filers
ended 5.31.18 for eFPS filers 13 FRIDAY SSS
INVENTORY LIST 20 FRIDAY Remittance of June 2018 contributions using SSS Contribution Payment Form, by employers
Filing of Inventory List by taxpayers with taxable year ended 5.31.18 WITHHOLDING TAX with SSS Employer Number ending 7–8
COMPUTERIZED BOOKS OF ACCOUNTS e-Filing of June 2018 taxes withheld (on compensation income, income payments subject to MONTHLY VAT PAG-IBIG FUND
Registration of computerized books of accounts and other accounting records in CD-ROM expanded withholding tax and income payments subject to final withholding tax), by eFPS Filing of monthly VAT declaration and remittance of monthly VAT due on June 2018 Remittance of June 2018 contributions by employers with names that begin with letters R–Z
(read only), by taxpayers with taxable year ended 5.31.18 filers belonging to Group C* (BIR Form Nos. 1601C, 1601E and 1601F) transactions for the quarters ended 7.31.18 or 8.31.18, by non-eFPS filers (BIR Form using Member’s Contribution Remittance Form (MCRF)
REAL PROPERTY TAX MAP No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
Payment of real property tax for the quarter ended 6.30.18 for taxpayers opting for installment e-Submission of June 2018 monthly alphalist of payees for monthly remittance returns Payments Subjected to Withholding Tax (SAWT), if applicable 30 MONDAY
payment (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group C* MONTHLY PERCENTAGE TAX
TAX ON INTERESTS Filing of monthly percentage tax return and remittance of monthly percentage tax due on QUARTERLY INCOME TAX
5 THURSDAY e-Filing of final tax withheld on interest paid on deposits and yield on deposit June 2018 transactions for the quarters ended 7.31.18 or 8.31.18, by non-eFPS filers e-Filing or Filing and e-payment or payment of income tax due for the quarter ended 5.31.18
substitute/trust/etc. for June 2018 transactions, by eFPS filers belonging to Group C* (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of by corporations and partnerships with taxable year ending 8.31.18; 11.30.18; 2.28.19, by eFPS
DOCUMENTARY STAMP TAX (BIR Form No. 1602) Income Payments Subjected to Withholding Tax (SAWT), if applicable and non-eFPS filers (BIR Form No. 1702Q), together with the Summary Alphalist of
e-Filing or Filing and e-payment or payment of tax due on June 2018 transactions by all types QUARTERLY PERCENTAGE & AMUSEMENT TAXES Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if applicable
of taxpayers, eFPS and non-eFPS filers (BIR Form No. 2000) 16 MONDAY e-Filing or Filing and e-payment or payment of quarterly percentage tax return and remittance VAT SUMMARY LISTS
of tax on overseas dispatch, message or conversation originating from the Philippines and e-Submission of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter
9 MONDAY ANNUAL INCOME TAX amusement tax for taxable quarter ended 6.30.18 by all types of taxpayers, eFPS and ended 6.30.18 for eFPS filers
e-Filing or Filing and e-payment or payment of income tax due by corporations and partnerships non-eFPS filers (BIR Form No. 2551Q) INVENTORY LIST
MONTHLY SALES REPORT with taxable year ended 3.31.18, by eFPS and non-eFPS filers (BIR Form Nos. 1702 & 1702 LOCAL TAXES Filing of Inventory List by taxpayers with taxable year ended 6.30.18
e-Sales reporting of June 2018 sales transactions by taxpayers whose last digit of the 9-digit AIF), together with the Summary Alphalist of Withholding Agents of Income Payments Payment of local taxes for the third quarter of 2018 by taxpayers opting for installment COMPUTERIZED BOOKS OF ACCOUNTS
TIN is an even number Subjected to Withholding Tax (SAWT), if applicable payment Registration of computerized books of accounts and other accounting records in CD-ROM
AUDITED FINANCIAL STATEMENTS SSS (read only), by taxpayers with taxable year ended 6.30.18
10 TUESDAY Filing of Audited Financial Statements by non-eFPS/non-electronic eBIR Form filers with Remittance of June 2018 contributions using SSS Contribution Payment Form, by employers SEC
taxable year ended 3.31.18 (as attachment to BIR Form No. 1702) with SSS Employer Number ending 5–6 Filing of annual Audited Financial Statements by corporations with taxable year ended 3.31.18
MONTHLY SALES REPORT STATEMENT OF MANAGEMENT RESPONSIBILITY PAG-IBIG FUND whose securities are not registered under the Securities Regulations Code of the Revised
e-Sales reporting of June 2018 sales transactions by taxpayers whose last digit of the 9-digit Filing of Statement of Management Responsibility for Annual Income Tax Return by Remittance of June 2018 contributions by employers with names that begin with letters M–Q Securities Act
TIN is an odd number non-eFPS/non-electronic eBIR Form filers with taxable year ended 3.31.18 (as attachment to using Member’s Contribution Remittance Form (MCRF) PEZA
WITHHOLDING VAT & OTHER PERCENTAGE TAXES BIR Form No. 1702) Filing of annual report of actual operations by PEZA-registered enterprises with taxable year
e-Filing or Filing and e-payment or payment of monthly remittance return of value-added tax ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX 23 MONDAY ended 4.30.18
and other percentage taxes withheld in June 2018 transactions, by eFPS and non-eFPS filers Filing of additional procedural and/or documentary requirements in connection with the
(BIR Form No. 1600), together with the Monthly Alphalist of Payees (MAP), if applicable submission of AFS by non-eFPS/non-electronic eBIR Form filers with taxable year ended MONTHLY VAT 31 TUESDAY
WITHHOLDING TAX 3.31.18 (as attachment to BIR Form No. 1702) e-Filing of monthly VAT declaration for June 2018 transactions where such taxpayer’s fiscal
Filing of monthly withholding tax returns and remittance of June 2018 taxes withheld WITHHOLDING TAX quarter ends on 7.31.18 or 8.31.18, by eFPS filers belonging to Groups E*, D* and C* AUDITED FINANCIAL STATEMENTS
(on compensation income, income payments subject to expanded withholding tax and income e-Filing of June 2018 taxes withheld (on compensation income, income payments subject to (BIR Form No. 2550M), together with the Summary Alphalist of Withholding Agents of Filing of Audited Financial Statements by eFPS/eBIR Form electronic filers with taxable year
payments subject to final withholding tax), by non-eFPS filers (BIR Form Nos. 1601C, 1601E expanded withholding tax and income payments subject to final withholding tax), by eFPS Income Payments Subjected to Withholding Tax (SAWT), if applicable ended 3.31.18 (as attachment to BIR Form No. 1702)
and 1601F) filers belonging to Groups B* and A* (BIR Form Nos. 1601C, 1601E and 1601F) MONTHLY PERCENTAGE TAX STATEMENT OF MANAGEMENT RESPONSIBILITY
MAP e-Payment of June 2018 taxes withheld (on compensation income, income payments subject e-Filing of monthly percentage tax return for June 2018 transactions where such taxpayer’s Filing of Statement of Management Responsibility for Annual Income Tax Return by
Filing of June 2018 monthly alphalist of payees for monthly remittance return (BIR Form Nos. to expanded withholding tax and income payments subject to final withholding tax), by eFPS fiscal quarter ends on 7.31.18 or 8.31.18, by eFPS filers belonging to Group E*, D* and C* eFPS/eBIR Form electronic filers with taxable year ended 3.31.18 (as attachment to BIR Form
1601E and 1601F), by non-eFPS filers filers (BIR Form Nos. 1601C, 1601E and 1601F) (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of No. 1702)
TAX ON INTERESTS MAP Income Payments Subjected to Withholding Tax (SAWT), if applicable ADDITIONAL INFORMATION ON THE NOTES TO AFS
Filing of monthly remittance return and remittance of final tax withheld on interests paid on e-Submission of June 2018 monthly alphalist of payees for monthly remittance returns Filing of additional procedural and/or documentary requirements in connection with the
deposits and yield on deposit substitutes/trusts/etc. for June 2018 transactions, by non-eFPS (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Groups B* and A* 24 TUESDAY submission of AFS by eFPS/eBIR Form electronic filers with taxable year ended 3.31.18
filers (BIR Form No. 1602) TAX ON INTERESTS (as attachment to BIR Form No. 1702)
FRINGE BENEFITS TAX e-Filing of final tax withheld on interest paid on deposits and yield on deposit MONTHLY VAT SSS
Filing of quarterly remittance return and remittance of tax on fringe benefits for calendar substitute/trust/etc. for June 2018 transactions, by eFPS filers belonging to Groups B* and A* e-Filing of monthly VAT declaration for June 2018 transactions where such taxpayer’s fiscal Remittance of June 2018 contributions using SSS Contribution Payment Form, by employers
quarter ended 6.30.18 by non-eFPS filers (BIR Form No. 1603) (BIR Form No. 1602) quarter ends on 7.31.18 or 8.31.18, by eFPS filers belonging to Group B* (BIR Form with SSS Employer Number ending 9–0
SSS e-Payment of final tax withheld on interests paid on deposits and yield on deposit No. 2550M), together with the Summary Alphalist of Withholding Agents of Income MANUAL BOOKS OF ACCOUNTS
Remittance of June 2018 contributions using SSS Contribution Payment Form, by employers substitutes/trusts/etc. for June 2018 transactions by eFPS filers (BIR Form No. 1602) Payments Subjected to Withholding Tax (SAWT), if applicable Registration of manual books of accounts & other accounting records by taxpayers with
with SSS Employer Number ending 1–2 FRINGE BENEFITS TAX MONTHLY PERCENTAGE TAX taxable year that begins on 8.1.18
PAG-IBIG FUND e-Filing and e-payment of tax on fringe benefits for calendar quarter ended 6.30.18 by eFPS e-Filing of monthly percentage tax return for June 2018 transactions where such taxpayer’s TOP 20,000 CORPORATIONS
Remittance of June 2018 contributions by employers with names that begin with letters A–D filers (BIR Form No. 1603) fiscal quarter ends on 7.31.18 or 8.31.18, by eFPS filers belonging to Group B* (BIR Form e-Submission of List of Regular Suppliers of Goods and Services by the Top 5,000/20,000
using Member’s Contribution Remittance Form (MCRF) ACCOUNTING RECORDS No. 2551M), together with the Summary Alphalist of Withholding Agents of Income Individual/Private Corporations including Large Taxpayers for the 1st semester of 2018
Filing of bound / loose-leaf books of accounts and other computer-generated accounting Payments Subjected to Withholding Tax (SAWT), if applicable
11 WEDNESDAY records by taxpayers with taxable year ended 6.30.18
SSS 25 WEDNESDAY
WITHHOLDING TAX Remittance of June 2018 contributions using SSS Contribution Payment Form, by employers
e-Filing of June 2018 taxes withheld (on compensation income, income payments subject to with SSS Employer Number ending 3–4 MONTHLY VAT
expanded withholding tax and income payments subject to final withholding tax), by eFPS PHILHEALTH e-Filing of monthly VAT declaration for June 2018 transactions where such taxpayer’s fiscal
filers belonging to Group E* (BIR Form Nos. 1601C, 1601E and 1601F) Remittance of June 2018 contributions using PhilHealth Electronic Premium Reporting quarter ends on 7.31.18 or 8.31.18, by eFPS filers belonging to Group A* (BIR Form
MAP System (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
e-Submission of June 2018 monthly alphalist of payees for monthly remittance returns in 5–9 Payments Subjected to Withholding Tax (SAWT), if applicable
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group E* PAG-IBIG FUND e-Payment of monthly VAT declaration due on June 2018 transactions where such taxpayer’s
TAX ON INTERESTS Remittance of June 2018 contributions by employers with names that begin with letters E–L fiscal quarter ends on 7.30.18 or 8.31.18 by eFPS filers (BIR Form No. 2550M)
e-Filing of final tax withheld on interest paid on deposits and yield on deposit using Member’s Contribution Remittance Form (MCRF)
substitute/trust/etc. for June 2018 transactions, by eFPS filers belonging to Group E* SEC
(BIR Form No. 1602) Filing of annual Audited Financial Statements by corporations with taxable year ended 3.31.18
PHILHEALTH whose securities are registered under the Securities Regulations Code or the Revised
Remittance of June 2018 contributions using PhilHealth Electronic Premium Reporting Securities Act
System (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending
in 0–4
R.G. Manabat & Co.
JULY 2018
Supply chains can inspire brand loyalty
In this competitive environment, it’s not good enough to look at your supply chain
Su Mo Tu We Th Fr Sa and apply some very simple criteria to cut out a number of suppliers. With the
analytics available today, it is not that difficult to model supply chains, using
algorithms to explore very complex problems, and calculate what is really optimal
for your organization and the customers you serve.
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31
AUGUST
TAX CALENDAR 2018
6 MONDAY AUDITED FINANCIAL STATEMENTS 22 WEDNESDAY 30 THURSDAY
Filing of Audited Financial Statements by non-eFPS/non-electronic eBIR Form filers with
DOCUMENTARY STAMP TAX taxable year ended 4.30.18 (as attachment to BIR Form No. 1702) MONTHLY VAT AUDITED FINANCIAL STATEMENTS
e-Filing or Filing and e-payment or payment of tax due on July 2018 transactions by all types STATEMENT OF MANAGEMENT RESPONSIBILITY e-Filing of monthly VAT declaration for July 2018 transactions where such taxpayer’s fiscal Filing of Audited Financial Statements by eFPS/eBIR Form electronic filers with taxable year
of taxpayers, eFPS and non-eFPS filers (BIR Form No. 2000) Filing of Statement of Management Responsibility for Annual Income Tax Return by quarter ends on 8.31.18 or 9.30.18, by eFPS filers belonging to Groups E* and D* (BIR Form ended 4.30.18 (as attachment to BIR Form No. 1702)
non-eFPS/non-electronic eBIR Form filers with taxable year ended 4.30.18 (as attachment to No. 2550M), together with the Summary Alphalist of Withholding Agents of Income STATEMENT OF MANAGEMENT RESPONSIBILITY
8 WEDNESDAY BIR Form No. 1702) Payments Subjected to Withholding Tax (SAWT), if applicable Filing of Statement of Management Responsibility for Annual Income Tax Return by
ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX MONTHLY PERCENTAGE TAX eFPS/eBIR Form electronic filers with taxable year ended 4.30.18 (as attachment to BIR Form
MONTHLY SALES REPORT Filing of additional procedural and/or documentary requirements in connection with the e-Filing of monthly percentage tax return for July 2018 transactions where such taxpayer’s No. 1702)
e-Sales reporting of July 2018 sales transactions by taxpayers whose last digit of the 9-digit submission of AFS by non-eFPS/non-electronic eBIR Form filers with taxable year ended fiscal quarter ends on 8.31.18 or 9.30.18, by eFPS filers belonging to Groups E* and D* ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX
TIN is an even number 4.30.18 (as attachment to BIR Form No. 1702) (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of Filing of additional procedural and/or documentary requirements in connection with the
QUARTERLY INCOME TAX Income Payments Subjected to Withholding Tax (SAWT), if applicable submission of AFS by eFPS/eBIR Form electronic filers with taxable year ended 4.30.18
10 FRIDAY e-Filing or Filing and e-payment or payment of quarterly income tax for quarter ended 6.30.18 (as attachment to BIR Form No. 1702)
by Self-Employed Individuals, Estates and Trusts, eFPS and non-eFPS filers (BIR Form 23 THURSDAY VAT SUMMARY LISTS
MONTHLY SALES REPORT No. 1701Q), together with the Summary Alphalist of Withholding Agents of Income Payments e-Submission of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter
e-Sales reporting of July 2018 sales transactions by taxpayers whose last digit of the 9-digit Subjected to Withholding Tax (SAWT), if applicable MONTHLY VAT ended 7.31.18 for eFPS filers
TIN is an odd number WITHHOLDING TAX e-Filing of monthly VAT declaration for July 2018 transactions where such taxpayer’s fiscal INVENTORY LIST
WITHHOLDING VAT & OTHER PERCENTAGE TAXES e-Filing of July 2018 taxes withheld (on compensation income, income payments subject to quarter ends on 8.31.18 or 9.30.18, by eFPS filers belonging to Group C* (BIR Form Filing of Inventory List by taxpayers with taxable year ended 7.31.18
e-Filing or Filing and e-payment or payment of monthly remittance return of value-added tax expanded withholding tax and income payments subject to final withholding tax), by eFPS No. 2550M), together with the Summary Alphalist of Withholding Agents of Income COMPUTERIZED BOOKS OF ACCOUNTS
and other percentage taxes withheld in July 2018 transactions, by eFPS and non-eFPS filers filers belonging to Group A* (BIR Form Nos. 1601C, 1601E and 1601F) Payments Subjected to Withholding Tax (SAWT), if applicable Registration of computerized books of accounts and other accounting records in CD-ROM
(BIR Form No. 1600), together with the Monthly Alphalist of Payees (MAP), if applicable e-Payment of July 2018 taxes withheld (on compensation income, income payments subject MONTHLY PERCENTAGE TAX (read only), by taxpayers with taxable year ended 7.31.18
WITHHOLDING TAX to expanded withholding tax and income payments subject to final withholding tax), by eFPS e-Filing of monthly percentage tax return for July 2018 transactions where such taxpayer’s
Filing of monthly withholding tax returns and remittance of July 2018 taxes withheld filers (BIR Form Nos. 1601C, 1601E and 1601F) fiscal quarter ends on 8.31.18 or 9.30.18, by eFPS filers belonging to Group C* (BIR Form 31 FRIDAY
(on compensation income, income payments subject to expanded withholding tax and income MAP No. 2551M), together with the Summary Alphalist of Withholding Agents of Income
payments subject to final withholding tax), by non-eFPS filers (BIR Form Nos. 1601C, 1601E e-Submission of July 2018 monthly alphalist of payees for monthly remittance returns Payments Subjected to Withholding Tax (SAWT), if applicable SSS
and 1601F) (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group A* Remittance of July 2018 contributions using SSS Contribution Payment Form, by employers
MAP TAX ON INTERESTS 24 FRIDAY with SSS Employer Number ending 9–0
Filing of July 2018 monthly alphalist of payees for monthly remittance return (BIR Form e-Filing of final tax withheld on interest paid on deposits and yield on deposit MANUAL BOOKS OF ACCOUNTS
Nos. 1601E and 1601F), by non-eFPS filers substitute/trust/etc. for July 2018 transactions, by eFPS filers belonging to Group A* MONTHLY VAT Registration of manual books of accounts & other accounting records by taxpayers with
TAX ON INTERESTS (BIR Form No. 1602) e-Filing of monthly VAT declaration for July 2018 transactions where such taxpayer’s fiscal taxable year that begins on 9.1.18
Filing of monthly remittance return and remittance of final tax withheld on interests paid on e-Payment of final tax withheld on interests paid on deposits and yield on deposit quarter ends on 8.31.18 or 9.30.18, by eFPS filers belonging to Group B* (BIR Form
deposits and yield on deposit substitutes/trusts/etc. for July 2018 transactions, by non-eFPS substitutes/trusts/etc. for July 2018 transactions by eFPS filers (BIR Form No. 1602) No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
filers (BIR Form No. 1602) ACCOUNTING RECORDS Payments Subjected to Withholding Tax (SAWT), if applicable
SSS Filing of bound / loose-leaf books of accounts and other computer-generated accounting MONTHLY PERCENTAGE TAX
Remittance of July 2018 contributions using SSS Contribution Payment Form, by employers records by taxpayers with taxable year ended 7.31.18 e-Filing of monthly percentage tax return for July 2018 transactions where such taxpayer’s
with SSS Employer Number ending 1–2 SSS fiscal quarter ends on 8.31.18 or 9.30.18, by eFPS filers belonging to Group B* (BIR Form
PAG-IBIG FUND Remittance of July 2018 contributions using SSS Contribution Payment Form, by employers No. 2551M), together with the Summary Alphalist of Withholding Agents of Income
Remittance of July 2018 contributions by employers with names that begin with letters A–D with SSS Employer Number ending 3–4 Payments Subjected to Withholding Tax (SAWT), if applicable
using Member’s Contribution Remittance Form (MCRF) PAG-IBIG FUND
Remittance of July 2018 contributions by employers with names that begin with letters E–L 28 TUESDAY
13 MONDAY using Member’s Contribution Remittance Form (MCRF)
PEZA MONTHLY VAT
WITHHOLDING TAX Filing a copy of annual ITR filed with the BIR by PEZA-registered enterprises with taxable year e-Filing of monthly VAT declaration for July 2018 transactions where such taxpayer’s fiscal
e-Filing of July 2018 taxes withheld (on compensation income, income payments subject to ended 3.31.18 quarter ends on 8.31.18 or 9.30.18, by eFPS filers belonging to Group A* (BIR Form
expanded withholding tax and income payments subject to final withholding tax), by eFPS ANNUAL TAX INCENTIVE REPORT No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
filers belonging to Groups E*, D* and C* (BIR Form Nos. 1601C, 1601E and 1601F) Filing of Annual Incentive Report with the Investment Promotion Agencies pursuant to Tax Payments Subjected to Withholding Tax (SAWT), if applicable
MAP Incentives Management and Transparency Act (TIMTA), by registered business enterprises e-Payment of monthly VAT declaration due on July 2018 transactions where such taxpayer’s
e-Submission of July 2018 monthly alphalist of payees for monthly remittance returns with taxable year ended 3.31.18 fiscal quarter ends on 8.31.18 or 9.30.18 by eFPS filers (BIR Form No. 2550M)
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Groups E*, D* and C* MONTHLY PERCENTAGE TAX
TAX ON INTERESTS 16 THURSDAY e-Filing of monthly percentage tax return for July 2018 transactions where such taxpayer’s
e-Filing of final tax withheld on interest paid on deposits and yield on deposit fiscal quarter ends on 8.31.18 or 9.30.18, by eFPS filers belonging to Group A* (BIR Form
substitute/trust/etc. for July 2018 transactions, by eFPS filers belonging to Groups E*, D* and PHILHEALTH No. 2551M), together with the Summary Alphalist of Withholding Agents of Income
C* (BIR Form No. 1602) Remittance of July 2018 contributions using PhilHealth Electronic Premium Reporting System Payments Subjected to Withholding Tax (SAWT), if applicable
PHILHEALTH (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending in 5–9 e-Payment of monthly percentage tax return due on July 2018 transactions where such
Remittance of July 2018 contributions using PhilHealth Electronic Premium Reporting System taxpayer’s fiscal quarter ends on 8.31.18 or 9.30.18 by eFPS filers (BIR Form No. 2551M)
(EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending in 0–4 20 MONDAY QUARTERLY VAT
SEC e-Filing or Filing and e-payment or payment of quarterly VAT due for the quarter ended
Filing of annual Audited Financial Statements by corporations with taxable year ended 4.30.18 MONTHLY VAT 7.31.18, by eFPS and non-eFPS filers (BIR Form 2550Q), together with the Summary Alphalist
whose securities are registered under the Securities Regulations Code or the Revised Filing of monthly VAT declaration and remittance of monthly VAT due on July 2018 of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if
Securities Act transactions for the quarters ended 8.31.18 or 9.30.18, by non-eFPS filers (BIR Form applicable
No. 2550M), together with the Summary Alphalist of Withholding Agents of Income VAT SUMMARY LISTS
14 TUESDAY Payments Subjected to Withholding Tax (SAWT), if applicable Filing of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter ended
MONTHLY PERCENTAGE TAX 7.31.18 for non-eFPS filers
WITHHOLDING TAX Filing of monthly percentage tax return and remittance of monthly percentage tax due on July SSS
e-Filing of July 2018 taxes withheld (on compensation income, income payments subject to 2018 transactions for the quarters ended 8.31.18 or 9.30.18, by non-eFPS filers (BIR Form Remittance of July 2018 contributions using SSS Contribution Payment Form, by employers
expanded withholding tax and income payments subject to final withholding tax), by eFPS No. 2551M), together with the Summary Alphalist of Withholding Agents of Income with SSS Employer Number ending 7–8
filers belonging to Group B* (BIR Form Nos. 1601C, 1601E and 1601F) Payments Subjected to Withholding Tax (SAWT), if applicable PAG-IBIG FUND
MAP QUARTERLY PERCENTAGE & AMUSEMENT TAXES Remittance of July 2018 contributions by employers with names that begin with letters R–Z
e-Submission of July 2018 monthly alphalist of payees for monthly remittance returns e-Filing or Filing and e-payment or payment of quarterly percentage tax return and remittance using Member’s Contribution Remittance Form (MCRF)
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group B* of tax on overseas dispatch, message or conversation originating from the Philippines and SEC
TAX ON INTERESTS amusement tax for taxable quarter ended 7.31.18 by all types of taxpayers, eFPS and Filing of annual Audited Financial Statements by corporations with taxable year ended 4.30.18
e-Filing of final tax withheld on interest paid on deposits and yield on deposit non-eFPS filers (BIR Form No. 2551Q) whose securities are not registered under the Securities Regulations Code or the Revised
substitute/trust/etc. for July 2018 transactions, by eFPS filers belonging to Group B* SSS Securities Act
(BIR Form No. 1602) Remittance of July 2018 contributions using SSS Contribution Payment Form, by employers
PEZA with SSS Employer Number ending 5–6 29 WEDNESDAY
Filing a copy of quarterly ITR filed with the BIR, by PEZA-registered enterprises with taxable PAG-IBIG FUND
quarter ended 5.31.18 Remittance of July 2018 contributions by employers with names that begin with letters M–Q QUARTERLY INCOME TAX
using Member’s Contribution Remittance Form (MCRF) e-Filing or Filing and e-payment or payment of income tax due for the quarter ended 6.30.18
15 WEDNESDAY SEC by corporations and partnerships with taxable year ending 9.30.18; 12.31.18; 3.31.19, by eFPS
Filing of annual Audited Financial Statements by securities brokers with taxable year ended and non-eFPS filers (BIR Form No. 1702Q), together with the Summary Alphalist of
ANNUAL INCOME TAX 4.30.18 Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if applicable
e-Filing or Filing and e-payment or payment of income tax due by corporations and partnerships PEZA
with taxable year ended 4.30.18, by eFPS and non-eFPS filers (BIR Form Nos. 1702 & 1702 Filing of annual report of actual operations by PEZA-registered enterprises with taxable year
AIF), together with the Summary Alphalist of Withholding Agents of Income Payments ended 5.31.18
Subjected to Withholding Tax (SAWT), if applicable
R.G. Manabat & Co.
AUGUST 2018
Can automation grow your business?
Embracing new technology is vital for your business. But what you adopt – and how
Su Mo Tu We Th Fr Sa you implement it – can make all the difference to your company’s performance. A
discrete array of technologies at different levels of maturity – AI, mobile computing,
cloud computing, internet of things, virtual/augmented reality, robotics and 3D
printing – are already transforming the businesses of manufacturers and retailers
1 2 3 4 across the globe.

5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30 31 ……

AUG 21 Ninoy Aquino Day


AUG 27 National Heroes Day
1010 01
0 0 0110
1010 01
SEPTEMBER
TAX CALENDAR 2018
5 WEDNESDAY PEZA 20 THURSDAY
Filing a copy of quarterly ITR filed with the BIR, by PEZA-registered enterprises with taxable 27 THURSDAY
DOCUMENTARY STAMP TAX quarter ended 6.30.18 MONTHLY VAT
e-Filing or Filing and e-payment or payment of tax due on August 2018 transactions by all Filing of monthly VAT declaration and remittance of monthly VAT due on August 2018 SEC
types of taxpayers, eFPS and non-eFPS filers (BIR Form No. 2000) 14 FRIDAY transactions for the quarters ended 9.30.18 or 10.31.18, by non-eFPS filers (BIR Form Filing of annual Audited Financial Statements by corporations with taxable year ended 5.31.18
No. 2550M), together with the Summary Alphalist of Withholding Agents of Income whose securities are not registered under the Securities Regulations Code or the Revised
10 MONDAY WITHHOLDING TAX Payments Subjected to Withholding Tax (SAWT), if applicable Securities Act
e-Filing of August 2018 taxes withheld (on compensation income, income payments subject MONTHLY PERCENTAGE TAX
MONTHLY SALES REPORT to expanded withholding tax and income payments subject to final withholding tax), by eFPS Filing of monthly percentage tax return and remittance of monthly percentage tax due on 28 FRIDAY
e-Sales reporting of August 2018 sales transactions by taxpayers whose last digit of the filers belonging to Group B* (BIR Form Nos. 1601C, 1601E and 1601F) August 2018 transactions for the quarters ended 9.30.18 or 10.31.18, by non-eFPS filers
9-digit TIN is an even or an odd number MAP (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of SSS
WITHHOLDING VAT & OTHER PERCENTAGE TAXES e-Submission of August 2018 monthly alphalist of payees for monthly remittance returns Income Payments Subjected to Withholding Tax (SAWT), if applicable Remittance of August 2018 contributions using SSS Contribution Payment Form, by
e-Filing or Filing and e-payment or payment of monthly remittance return of value-added tax (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group B* QUARTERLY PERCENTAGE & AMUSEMENT TAXES employers with SSS Employer Number ending 9–0
and other percentage taxes withheld in August 2018 transactions, by eFPS and non-eFPS TAX ON INTERESTS e-Filing or Filing and e-payment or payment of quarterly percentage tax return and remittance MANUAL BOOKS OF ACCOUNTS
filers (BIR Form No. 1600), together with the Monthly Alphalist of Payees (MAP), if applicable e-Filing of final tax withheld on interest paid on deposits and yield on deposit of tax on overseas dispatch, message or conversation originating from the Philippines and Registration of manual books of accounts & other accounting records by taxpayers with
WITHHOLDING TAX substitute/trust/etc. for August 2018 transactions, by eFPS filers belonging to Group B* amusement tax for taxable quarter ended 8.31.18 by all types of taxpayers, eFPS and taxable year that begins on 10.1.18
Filing of monthly withholding tax returns and remittance of August 2018 taxes withheld (BIR Form No. 1602) non-eFPS filers (BIR Form No. 2551Q) PEZA
(on compensation income, income payments subject to expanded withholding tax and income PEZA SSS Filing of annual report of actual operations by PEZA-registered enterprises with taxable year
payments subject to final withholding tax), by non-eFPS filers (BIR Form Nos. 1601C, 1601E Filing a copy of annual ITR filed with the BIR by PEZA-registered enterprises with taxable year Remittance of August 2018 contributions using SSS Contribution Payment Form, by ended 6.30.18
and 1601F) ended 4.30.18 employers with SSS Employer Number ending 5–6
MAP ANNUAL TAX INCENTIVE REPORT PAG-IBIG FUND
Filing of August 2018 monthly alphalist of payees for monthly remittance return (BIR Form Filing of Annual Incentive Report with the Investment Promotion Agencies pursuant to Tax Remittance of August 2018 contributions by employers with names that begin with letters
Nos. 1601E and 1601F), by non-eFPS filers Incentives Management and Transparency Act (TIMTA), by registered business enterprises M–Q using Member’s Contribution Remittance Form (MCRF)
TAX ON INTERESTS with taxable year ended 4.30.18
Filing of monthly remittance return and remittance of final tax withheld on interests paid on 21 FRIDAY
deposits and yield on deposit substitutes/trusts/etc. for August 2018 transactions, by 17 MONDAY
non-eFPS filers (BIR Form No. 1602) MONTHLY VAT
SSS ANNUAL INCOME TAX e-Filing of monthly VAT declaration for August 2018 transactions where such taxpayer’s fiscal
Remittance of August 2018 contributions using SSS Contribution Payment Form, by e-Filing or Filing and e-payment or payment of income tax due by corporations and partnerships quarter ends on 9.30.18 or 10.31.18, by eFPS filers belonging to Group E* (BIR Form
employers with SSS Employer Number ending 1–2 with taxable year ended 5.31.18, by eFPS and non-eFPS filers (BIR Form Nos. 1702 & 1702 No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
PAG-IBIG FUND AIF), together with the Summary Alphalist of Withholding Agents of Income Payments Payments Subjected to Withholding Tax (SAWT), if applicable
Remittance of August 2018 contributions by employers with names that begin with letters Subjected to Withholding Tax (SAWT), if applicable MONTHLY PERCENTAGE TAX
A–D using Member’s Contribution Remittance Form (MCRF) AUDITED FINANCIAL STATEMENTS e-Filing of monthly percentage tax return for August 2018 transactions where such taxpayer’s
Filing of Audited Financial Statements by non-eFPS/non-electronic eBIR Form filers with fiscal quarter ends on 9.30.18 or 10.31.18, by eFPS filers belonging to Group E* (BIR Form
11 TUESDAY taxable year ended 5.31.18 (as attachment to BIR Form No. 1702) No. 2551M), together with the Summary Alphalist of Withholding Agents of Income
STATEMENT OF MANAGEMENT RESPONSIBILITY Payments Subjected to Withholding Tax (SAWT), if applicable
WITHHOLDING TAX Filing of Statement of Management Responsibility for Annual Income Tax Return by
e-Filing of August 2018 taxes withheld (on compensation income, income payments subject non-eFPS/non-electronic eBIR Form filers with taxable year ended 5.31.18 (as attachment to 24 MONDAY
to expanded withholding tax and income payments subject to final withholding tax), by eFPS BIR Form No. 1702)
filers belonging to Group E* (BIR Form Nos. 1601C, 1601E and 1601F) ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX MONTHLY VAT
MAP Filing of additional procedural and/or documentary requirements in connection with the e-Filing of monthly VAT declaration for August 2018 transactions where such taxpayer’s fiscal
e-Submission of August 2018 monthly alphalist of payees for monthly remittance returns submission of AFS by non-eFPS/non-electronic eBIR Form filers with taxable year ended quarter ends on 9.30.18 or 10.31.18, by eFPS filers belonging to Groups D*, C* and B*
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group E* 5.31.18 (as attachment to BIR Form No. 1702) (BIR Form No. 2550M), together with the Summary Alphalist of Withholding Agents of
TAX ON INTERESTS WITHHOLDING TAX Income Payments Subjected to Withholding Tax (SAWT), if applicable
e-Filing of final tax withheld on interest paid on deposits and yield on deposit e-Filing of August 2018 taxes withheld (on compensation income, income payments subject MONTHLY PERCENTAGE TAX
substitute/trust/etc. for August 2018 transactions, by eFPS filers belonging to Group E* to expanded withholding tax and income payments subject to final withholding tax), by eFPS e-Filing of monthly percentage tax return for August 2018 transactions where such taxpayer’s
(BIR Form No. 1602) filers belonging to Group A* (BIR Form Nos. 1601C, 1601E and 1601F) fiscal quarter ends on 9.30.18 or 10.31.18, by eFPS filers belonging to Groups D*, C* and B*
PHILHEALTH e-Payment of August 2018 taxes withheld (on compensation income, income payments (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of
Remittance of August 2018 contributions using PhilHealth Electronic Premium Reporting subject to expanded withholding tax and income payments subject to final withholding tax), Income Payments Subjected to Withholding Tax (SAWT), if applicable
System (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending by eFPS filers (BIR Form Nos. 1601C, 1601E and 1601F)
in 0–4 MAP 25 TUESDAY
e-Submission of August 2018 monthly alphalist of payees for monthly remittance returns
12 WEDNESDAY (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group A* MONTHLY VAT
TAX ON INTERESTS e-Filing of monthly VAT declaration for August 2018 transactions where such taxpayer’s fiscal
WITHHOLDING TAX e-Filing of final tax withheld on interest paid on deposits and yield on deposit quarter ends on 9.30.18 or 10.31.18, by eFPS filers belonging to Group A* (BIR Form
e-Filing of August 2018 taxes withheld (on compensation income, income payments subject substitute/trust/etc. for August 2018 transactions, by eFPS filers belonging to Group A* No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
to expanded withholding tax and income payments subject to final withholding tax), by eFPS (BIR Form No. 1602) Payments Subjected to Withholding Tax (SAWT), if applicable
filers belonging to Group D* (BIR Form Nos. 1601C, 1601E and 1601F) e-Payment of final tax withheld on interests paid on deposits and yield on deposit e-Payment of monthly VAT declaration due on August 2018 transactions where such
MAP substitutes/trusts/etc. for August 2018 transactions, by eFPS filers (BIR Form No. 1602) taxpayer’s fiscal quarter ends on 9.30.18 or 10.31.18 by eFPS filers (BIR Form No. 2550M)
e-Submission of August 2018 monthly alphalist of payees for monthly remittance returns ACCOUNTING RECORDS MONTHLY PERCENTAGE TAX
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group D* Filing of bound / loose-leaf books of accounts and other computer-generated accounting e-Filing of monthly percentage tax return for August 2018 transactions where such taxpayer’s
TAX ON INTERESTS records by taxpayers with taxable year ended 8.31.18 fiscal quarter ends on 9.30.18 or 10.31.18, by eFPS filers belonging to Group A* (BIR Form
e-Filing of final tax withheld on interest paid on deposits and yield on deposit SSS No. 2551M), together with the Summary Alphalist of Withholding Agents of Income
substitute/trust/etc. for August 2018 transactions, by eFPS filers belonging to Group D* Remittance of August 2018 contributions using SSS Contribution Payment Form, by Payments Subjected to Withholding Tax (SAWT), if applicable
(BIR Form No. 1602) employers with SSS Employer Number ending 3–4 e-Payment of monthly percentage tax return due on August 2018 transactions where such
PHILHEALTH taxpayer’s fiscal quarter ends on 9.30.18 or 10.31.18 by eFPS filers (BIR Form No. 2551M)
13 THURSDAY Remittance of August 2018 contributions using PhilHealth Electronic Premium Reporting QUARTERLY VAT
System (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending e-Filing or Filing and e-payment or payment of quarterly VAT due for the quarter ended
WITHHOLDING TAX in 5–9 8.31.18, by eFPS and non-eFPS filers (BIR Form 2550Q), together with the Summary Alphalist
e-Filing of August 2018 taxes withheld (on compensation income, income payments subject PAG-IBIG FUND of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT),
to expanded withholding tax and income payments subject to final withholding tax), by eFPS Remittance of August 2018 contributions by employers with names that begin with letters if applicable
filers belonging to Group C* (BIR Form Nos. 1601C, 1601E and 1601F) E–L using Member’s Contribution Remittance Form (MCRF) VAT SUMMARY LISTS
MAP Filing of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter ended
e-Submission of August 2018 monthly alphalist of payees for monthly remittance returns 18 TUESDAY 8.31.18 for non-eFPS filers
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group C* SSS
TAX ON INTERESTS SEC Remittance of August 2018 contributions using SSS Contribution Payment Form, by
e-Filing of final tax withheld on interest paid on deposits and yield on deposit Filing of annual Audited Financial Statements by securities brokers with taxable year ended employers with SSS Employer Number ending 7–8
substitute/trust/etc. for August 2018 transactions, by eFPS filers belonging to Group C* 5.31.18 PAG-IBIG FUND
(BIR Form No. 1602) Remittance of August 2018 contributions by employers with names that begin with letters
SEC R–Z using Member’s Contribution Remittance Form (MCRF)
Filing of annual Audited Financial Statements by corporations with taxable year ended 5.31.18
whose securities are registered under the Securities Regulations Code or the Revised
Securities Act
R.G. Manabat & Co.
SEPTEMBER 2018
CFOs take the lead in introducing robots
Intelligent automation technologies are changing the economics of outsourcing and
Su Mo Tu We Th Fr Sa shared services operations and are allowing companies to fundamentally rethink
their operating models. Companies can achieve the cost savings of outsourcing while
retaining functions in-house or create virtual shared services without the need of
physical co-location. We frequently see CFOs leading the initial evaluation and
1 introduction of these technologies.

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23 24 25 26 27 28 29
30
OCTOBER
TAX CALENDAR 2018
1 MONDAY MAP 17 WEDNESDAY MONTHLY PERCENTAGE TAX
e-Submission of September 2018 monthly alphalist of payees for monthly remittance returns e-Filing of monthly percentage tax return for September 2018 transactions where such
QUARTERLY INCOME TAX (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group E* ANNUAL TAX INCENTIVE REPORT taxpayer’s fiscal quarter ends on 10.31.18 or 11.30.18, by eFPS filers belonging to Group A*
e-Filing or Filing and e-payment or payment of income tax due for the quarter ended 7.31.18 TAX ON INTERESTS Filing of Annual Incentive Report with the Investment Promotion Agencies pursuant to Tax (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of
by corporations and partnerships with taxable year ending 10.31.18; 1.31.19; 4.30.19, by eFPS e-Filing of final tax withheld on interest paid on deposits and yield on deposit Incentives Management and Transparency Act (TIMTA), by registered business enterprises Income Payments Subjected to Withholding Tax (SAWT), if applicable
and non-eFPS filers (BIR Form No. 1702Q), together with the Summary Alphalist of substitute/trust/etc. for September 2018 transactions, by eFPS filers belonging to Group E* with taxable year ended 5.31.18 e-Payment of monthly percentage tax return due on September 2018 transactions where
Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if applicable (BIR Form No. 1602) such taxpayer’s fiscal quarter ends or on 10.31.18 or 11.30.18 by eFPS filers (BIR Form No.
VAT SUMMARY LISTS PHILHEALTH 18 THURSDAY 2551M)
e-Submission of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter Remittance of September 2018 contributions using PhilHealth Electronic Premium Reporting QUARTERLY VAT
ended 8.31.18 for eFPS filers System (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending SEC e-Filing or Filing and e-payment or payment of quarterly VAT due for the quarter ended
INVENTORY LIST in 0–4 Filing of annual Audited Financial Statements by securities brokers with taxable year ended 9.30.18, by eFPS and non-eFPS filers (BIR Form 2550Q), together with the Summary Alphalist
Filing of Inventory List by taxpayers with taxable year ended 8.31.18 6.30.18 of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT),
COMPUTERIZED BOOKS OF ACCOUNTS 12 FRIDAY if applicable
Registration of computerized books of accounts and other accounting records in CD-ROM 22 MONDAY VAT SUMMARY LISTS
(read only), by taxpayers with taxable year ended 8.31.18 WITHHOLDING TAX Filing of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter ended
REAL PROPERTY TAX e-Filing of September 2018 taxes withheld (on compensation income, income payments MONTHLY VAT 9.30.18 for non-eFPS filers
Payment of real property tax for the quarter ended 9.30.18 for taxpayers opting for installment subject to expanded withholding tax and income payments subject to final withholding tax), Filing of monthly VAT declaration and remittance of monthly VAT due on September 2018 SSS
payment by eFPS filers belonging to Group D* (BIR Form Nos. 1601C, 1601E and 1601F) transactions for the quarters ended 10.31.18 or 11.30.18, by non-eFPS filers (BIR Form Remittance of September 2018 contributions using SSS Contribution Payment Form, by
MAP No. 2550M), together with the Summary Alphalist of Withholding Agents of Income employers with SSS Employer Number ending 7–8
2 TUESDAY e-Submission of September 2018 monthly alphalist of payees for monthly remittance returns Payments Subjected to Withholding Tax (SAWT), if applicable PAG-IBIG FUND
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group D* e-Filing of monthly VAT declaration for September 2018 transactions where such taxpayer’s Remittance of September 2018 contributions by employers with names that begin with
AUDITED FINANCIAL STATEMENTS TAX ON INTERESTS fiscal quarter ends on 10.31.18 or 11.30.18, by eFPS filers belonging to Groups E* and D* letters R–Z using Member’s Contribution Remittance Form (MCRF)
Filing of Audited Financial Statements by eFPS/eBIR Form electronic filers with taxable year e-Filing of final tax withheld on interest paid on deposits and yield on deposit (BIR Form No. 2550M), together with the Summary Alphalist of Withholding Agents of
ended 5.31.18 (as attachment to BIR Form No. 1702) substitute/trust/etc. for September 2018 transactions, by eFPS filers belonging to Group D* Income Payments Subjected to Withholding Tax (SAWT), if applicable 29 MONDAY
STATEMENT OF MANAGEMENT RESPONSIBILITY (BIR Form No. 1602) MONTHLY PERCENTAGE TAX
Filing of Statement of Management Responsibility for Annual Income Tax Return by Filing of monthly percentage tax return and remittance of monthly percentage tax due on SEC
eFPS/eBIR Form electronic filers with taxable year ended 5.31.18 (as attachment to BIR Form 15 MONDAY September 2018 transactions for the quarters ended 10.31.18 or 11.30.18, by non-eFPS filers Filing of annual Audited Financial Statements by corporations with taxable year ended 6.30.18
No. 1702) (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of whose securities are not registered under the Securities Regulations Code or the Revised
ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX ANNUAL INCOME TAX Income Payments Subjected to Withholding Tax (SAWT), if applicable Securities Act
Filing of additional procedural and/or documentary requirements in connection with the e-Filing or Filing and e-payment or payment of income tax due by corporations and partnerships e-Filing of monthly percentage tax return for September 2018 transactions where such PEZA
submission of AFS by eFPS/eBIR Form electronic filers with taxable year ended 5.31.18 with taxable year ended 6.30.18, by eFPS and non-eFPS filers (BIR Form Nos. 1702 & 1702 taxpayer’s fiscal quarter ends on 10.31.18 or 11.30.18, by eFPS filers belonging to Groups E* Filing of annual report of actual operations by PEZA-registered enterprises with taxable year
(as attachment to BIR Form No. 1702) AIF), together with the Summary Alphalist of Withholding Agents of Income Payments and D* (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of ended 7.31.18
Subjected to Withholding Tax (SAWT), if applicable Income Payments Subjected to Withholding Tax (SAWT), if applicable
5 FRIDAY AUDITED FINANCIAL STATEMENTS QUARTERLY PERCENTAGE & AMUSEMENT TAXES 30 TUESDAY
Filing of Audited Financial Statements by non-eFPS/non-electronic eBIR Form filers with e-Filing or Filing and e-payment or payment of quarterly percentage tax return and remittance
DOCUMENTARY STAMP TAX taxable year ended 6.30.18 (as attachment to BIR Form No. 1702) of tax on overseas dispatch, message or conversation originating from the Philippines and AUDITED FINANCIAL STATEMENTS
e-Filing or Filing and e-payment or payment of tax due on September 2018 transactions by all STATEMENT OF MANAGEMENT RESPONSIBILITY amusement tax for taxable quarter ended 9.30.18 by all types of taxpayers, eFPS and Filing of Audited Financial Statements by eFPS/eBIR Form electronic filers with taxable year
types of taxpayers, eFPS and non-eFPS filers (BIR Form No. 2000) Filing of Statement of Management Responsibility for Annual Income Tax Return by non-eFPS filers (BIR Form No. 2551Q) ended 6.30.18 (as attachment to BIR Form No. 1702)
non-eFPS/non-electronic eBIR Form filers with taxable year ended 6.30.18 (as attachment to LOCAL TAXES STATEMENT OF MANAGEMENT RESPONSIBILITY
8 MONDAY BIR Form No. 1702) Payment of local taxes for the fourth quarter of 2018 by taxpayers opting for installment Filing of Statement of Management Responsibility for Annual Income Tax Return by
ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX payment eFPS/eBIR Form electronic filers with taxable year ended 6.30.18 (as attachment to BIR Form
MONTHLY SALES REPORT Filing of additional procedural and/or documentary requirements in connection with the SSS No. 1702)
e-Sales reporting of September 2018 sales transactions by taxpayers whose last digit of the submission of AFS by non-eFPS/non-electronic eBIR Form filers with taxable year ended Remittance of September 2018 contributions using SSS Contribution Payment Form, by ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX
9-digit TIN is an even number 6.30.18 (as attachment to BIR Form No. 1702) employers with SSS Employer Number ending 5–6 Filing of additional procedural and/or documentary requirements in connection with the
WITHHOLDING TAX PAG-IBIG FUND submission of AFS by eFPS/eBIR Form electronic filers with taxable year ended 6.30.18
10 WEDNESDAY e-Filing of September 2018 taxes withheld (on compensation income, income payments Remittance of September 2018 contributions by employers with names that begin with (as attachment to BIR Form No. 1702)
subject to expanded withholding tax and income payments subject to final withholding tax), letters M–Q using Member’s Contribution Remittance Form (MCRF) QUARTERLY INCOME TAX
MONTHLY SALES REPORT by eFPS filers belonging to Groups C*, B* and A* (BIR Form Nos. 1601C, 1601E and 1601F) e-Filing or Filing and e-payment or payment of income tax due for the quarter ended 8.31.18
e-Sales reporting of September 2018 sales transactions by taxpayers whose last digit of the e-Payment of September 2018 taxes withheld (on compensation income, income payments 23 TUESDAY by corporations and partnerships with taxable year ending 11.30.18; 2.29.19; 5.31.19, by eFPS
9-digit TIN is an odd number subject to expanded withholding tax and income payments subject to final withholding tax), and non-eFPS filers (BIR Form No. 1702Q), together with the Summary Alphalist of
WITHHOLDING VAT & OTHER PERCENTAGE TAXES by eFPS filers (BIR Form Nos. 1601C, 1601E and 1601F) MONTHLY VAT Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT), if applicable
e-Filing or Filing and e-payment or payment of monthly remittance return of value-added tax MAP e-Filing of monthly VAT declaration for September 2018 transactions where such taxpayer’s VAT SUMMARY LISTS
and other percentage taxes withheld in September 2018 transactions, by eFPS and non-eFPS e-Submission of September 2018 monthly alphalist of payees for monthly remittance returns fiscal quarter ends on 10.31.18 or 11.30.18, by eFPS filers belonging to Group C* (BIR Form e-Submission of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter
filers (BIR Form No. 1600), together with the Monthly Alphalist of Payees (MAP), if applicable (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Groups C*, B* and A* No. 2550M), together with the Summary Alphalist of Withholding Agents of Income ended 9.30.18 for eFPS filers
WITHHOLDING TAX TAX ON INTERESTS Payments Subjected to Withholding Tax (SAWT), if applicable INVENTORY LIST
Filing of monthly withholding tax returns and remittance of September 2018 taxes withheld e-Filing of final tax withheld on interest paid on deposits and yield on deposit MONTHLY PERCENTAGE TAX Filing of Inventory List by taxpayers with taxable year ended 9.30.18
(on compensation income, income payments subject to expanded withholding tax and income substitute/trust/etc. for September 2018 transactions, by eFPS filers belonging to Groups C*, e-Filing of monthly percentage tax return for September 2018 transactions where such COMPUTERIZED BOOKS OF ACCOUNTS
payments subject to final withholding tax), by non-eFPS filers (BIR Form Nos. 1601C, 1601E B* and A* (BIR Form No. 1602) taxpayer’s fiscal quarter ends on 10.31.18 or 11.30.18, by eFPS filers belonging to Group C* Registration of computerized books of accounts and other accounting records in CD-ROM
and 1601F) e-Payment of final tax withheld on interests paid on deposits and yield on deposit (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of (read only), by taxpayers with taxable year ended 9.30.18
MAP substitutes/trusts/etc. for September 2018 transactions by eFPS filers (BIR Form No. 1602) Income Payments Subjected to Withholding Tax (SAWT), if applicable
Filing of September 2018 monthly alphalist of payees for monthly remittance return (BIR Form FRINGE BENEFITS TAX 31 WEDNESDAY
Nos. 1601E and 1601F), by non-eFPS filers e-Filing and e-payment of tax on fringe benefits for calendar quarter ended 9.30.18 by eFPS 24 WEDNESDAY
TAX ON INTERESTS filers (BIR Form No. 1603) SSS
Filing of monthly remittance return and remittance of final tax withheld on interests paid on ACCOUNTING RECORDS MONTHLY VAT Remittance of September 2018 contributions using SSS Contribution Payment Form, by
deposits and yield on deposit substitutes/trusts/etc. for September 2018 transactions, by Filing of bound / loose-leaf books of accounts and other computer-generated accounting e-Filing of monthly VAT declaration for September 2018 transactions where such taxpayer’s employers with SSS Employer Number ending 9–0
non-eFPS filers (BIR Form No. 1602) records by taxpayers with taxable year ended 9.30.18 fiscal quarter ends on 10.31.18 or 11.30.18, by eFPS filers belonging to Group B* (BIR Form MANUAL BOOKS OF ACCOUNTS
FRINGE BENEFITS TAX SSS No. 2550M), together with the Summary Alphalist of Withholding Agents of Income Registration of manual books of accounts & other accounting records by taxpayers with
Filing of quarterly remittance return and remittance of tax on fringe benefits for calendar Remittance of September 2018 contributions using SSS Contribution Payment Form, by Payments Subjected to Withholding Tax (SAWT), if applicable taxable year that begins on 11.1.18
quarter ended 9.30.18 by non-eFPS filers (BIR Form No. 1603) employers with SSS Employer Number ending 3–4 MONTHLY PERCENTAGE TAX
SSS PAG-IBIG FUND e-Filing of monthly percentage tax return for September 2018 transactions where such
Remittance of September 2018 contributions using SSS Contribution Payment Form, by Remittance of September 2018 contributions by employers with names that begin with taxpayer’s fiscal quarter ends on 10.31.18 or 11.30.18, by eFPS filers belonging to Group B*
employers with SSS Employer Number ending 1–2 letters E–L using Member’s Contribution Remittance Form (MCRF) (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of
PAG-IBIG FUND PEZA Income Payments Subjected to Withholding Tax (SAWT), if applicable
Remittance of September 2018 contributions by employers with names that begin with Filing a copy of annual ITR filed with the BIR by PEZA-registered enterprises with taxable year
letters A–D using Member’s Contribution Remittance Form (MCRF) ended 5.31.18 25 THURSDAY

11 THURSDAY 16 TUESDAY MONTHLY VAT


e-Filing of monthly VAT declaration for September 2018 transactions where such taxpayer’s
WITHHOLDING TAX PHILHEALTH fiscal quarter ends on 10.31.18 or 11.30.18, by eFPS filers belonging to Group A* (BIR Form
e-Filing of September 2018 taxes withheld (on compensation income, income payments Remittance of September 2018 contributions using PhilHealth Electronic Premium Reporting No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
subject to expanded withholding tax and income payments subject to final withholding tax), System (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending Payments Subjected to Withholding Tax (SAWT), if applicable
by eFPS filers belonging to Group E* (BIR Form Nos. 1601C, 1601E and 1601F) in 5–9 e-Payment of monthly VAT declaration due on September 2018 transactions where such
PEZA taxpayer’s fiscal quarter ends or on 10.31.18 or 11.30.18 by eFPS filers (BIR Form No. 2550M)
Filing a copy of quarterly ITR filed with the BIR, by PEZA-registered enterprises with taxable
quarter ended 7.31.18
R.G. Manabat & Co.
OCTOBER 2018
Can disruption become an opportunity?
The view that the best way to survive disruption is to lead it is increasingly being
Su Mo Tu We Th Fr Sa accepted by many established manufacturers and retailers. There is a balance to be
struck – executives need to manage today’s business efficiently while positioning
themselves to meet tomorrow’s demands – but many companies are changing their

1 2 3 4 5 6 strategies, structures, and business models.

7 8 9 10 11 12 13
“Many of the big global companies
14 15 16 17 18 19 20 are looking to disrupt themselves and
have set up venture arms to help them think
21 22 23 24 25 26 27 and operate differently. InBev, Unilever, General
Mills and Kellogg’s all have venture capital arms.”
- Liz Claydon, Head of Consumer
28 29 30 31 & Retail at KPMG in the UK
R.G. Manabat & Co.
NOVEMBER 2018
To understand
Su Mo Tu We Th Fr Sa disruption, look
to China
1 2 3 To keep up with the rapid change
and demand of consumers, some
4 5 6 7 8 9 10 Chinese companies have diversified
to become “integrated disruptors.”
These companies are focused on
expanding their share of the wallet
11 12 13 14 15 16 17 and share of the mind. They’re very
smart about not over-diversifying and
over-compensating their business. Their
18 19 20 21 22 23 24 execution is almost flawless. If they make
mistakes they respond quickly. The leaders of
these groups are always thinking how all this
plays back to their core activities and core
25 26 27 28 29 30 consumers.

NOV 1 All Saints Day


NOV 2 Additional Special (Non-Working) Day
NOV 30 Bonifacio Day
DECEMBER
TAX CALENDAR 2018
3 MONDAY TAX ON INTERESTS PAG-IBIG FUND 28 FRIDAY
e-Filing of final tax withheld on interest paid on deposits and yield on deposit Remittance of November 2018 contributions by employers with names that begin with letters
AUDITED FINANCIAL STATEMENTS substitute/trust/etc. for November 2018 transactions, by eFPS filers belonging to Group D* E–L using Member’s Contribution Remittance Form (MCRF) SSS
Filing of Audited Financial Statements by eFPS/eBIR Form electronic filers with taxable year (BIR Form No. 1602) PEZA Remittance of November 2018 contributions using SSS Contribution Payment Form,
ended 7.31.18 (as attachment to BIR Form No. 1702) Filing a copy of annual ITR filed with the BIR by PEZA-registered enterprises with taxable year by employers with SSS Employer Number ending 9–0
STATEMENT OF MANAGEMENT RESPONSIBILITY 13 THURSDAY ended 7.31.18 MANUAL BOOKS OF ACCOUNTS
Filing of Statement of Management Responsibility for Annual Income Tax Return by ANNUAL TAX INCENTIVE REPORT Registration of manual books of accounts & other accounting records by taxpayers with
eFPS/eBIR Form electronic filers with taxable year ended 7.31.18 (as attachment to BIR Form WITHHOLDING TAX Filing of Annual Incentive Report with the Investment Promotion Agencies pursuant to Tax taxable year that begins on 1.1.19
No. 1702) e-Filing of November 2018 taxes withheld (on compensation income, income payments Incentives Management and Transparency Act (TIMTA), by registered business enterprises
ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX subject to expanded withholding tax and income payments subject to final withholding tax), with taxable year ended 7.31.18
Filing of additional procedural and/or documentary requirements in connection with the by eFPS filers belonging to Group C* (BIR Form Nos. 1601C, 1601E and 1601F)
submission of AFS by eFPS/eBIR Form electronic filers with taxable year ended 7.31.18 MAP 19 WEDNESDAY
(as attachment to BIR Form No. 1702) e-Submission of November 2018 monthly alphalist of payees for monthly remittance returns
VAT SUMMARY LISTS (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group C* SEC
e-Submission of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter TAX ON INTERESTS Filing of annual Audited Financial Statements by securities brokers with taxable year ended
ended 10.31.18 for eFPS filers e-Filing of final tax withheld on interest paid on deposits and yield on deposit 8.31.18
INVENTORY LIST substitute/trust/etc. for November 2018 transactions, by eFPS filers belonging to Group C*
Filing of Inventory List by taxpayers with taxable year ended 10.31.18 (BIR Form No. 1602) 20 THURSDAY
COMPUTERIZED BOOKS OF ACCOUNTS
Registration of computerized books of accounts and other accounting records in CD-ROM 14 FRIDAY MONTHLY VAT
(read only), by taxpayers with taxable year ended 10.31.18 Filing of monthly VAT declaration and remittance of monthly VAT due on November 2018
WITHHOLDING TAX transactions for the quarters ended 12.31.18 or 1.31.19, by non-eFPS filers (BIR Form
5 WEDNESDAY e-Filing of November 2018 taxes withheld (on compensation income, income payments No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
subject to expanded withholding tax and income payments subject to final withholding tax), Payments Subjected to Withholding Tax (SAWT), if applicable
DOCUMENTARY STAMP TAX by eFPS filers belonging to Group B* (BIR Form Nos. 1601C, 1601E and 1601F) MONTHLY PERCENTAGE TAX
e-Filing or Filing and e-payment or payment of tax due on November 2018 transactions by all MAP Filing of monthly percentage tax return and remittance of monthly percentage tax due on
types of taxpayers, eFPS and non-eFPS filers (BIR Form No. 2000) e-Submission of November 2018 monthly alphalist of payees for monthly remittance returns November 2018 transactions for the quarters ended 12.31.18 or 1.31.19, by non-eFPS filers
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group B* (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of
10 MONDAY TAX ON INTERESTS Income Payments Subjected to Withholding Tax (SAWT), if applicable
e-Filing of final tax withheld on interest paid on deposits and yield on deposit QUARTERLY PERCENTAGE & AMUSEMENT TAXES
MONTHLY SALES REPORT substitute/trust/etc. for November 2018 transactions, by eFPS filers belonging to Group B* e-Filing or Filing and e-payment or payment of quarterly percentage tax return and remittance
e-Sales reporting of November 2018 sales transactions by taxpayers whose last digit of the (BIR Form No. 1602) of tax on overseas dispatch, message or conversation originating from the Philippines and
9-digit TIN is an even or an odd number SEC amusement tax for taxable quarter ended 11.30.18 by all types of taxpayers, eFPS and
WITHHOLDING VAT & OTHER PERCENTAGE TAXES Filing of annual Audited Financial Statements by corporations with taxable year ended 8.31.18 non-eFPS filers (BIR Form No. 2551Q)
e-Filing or Filing and e-payment or payment of monthly remittance return of value-added tax whose securities are registered under the Securities Regulations Code or the Revised SSS
and other percentage taxes withheld in November 2018 transactions, by eFPS and non-eFPS Securities Act Remittance of November 2018 contributions using SSS Contribution Payment Form, by
filers (BIR Form No. 1600), together with the Monthly Alphalist of Payees (MAP), if applicable PEZA employers with SSS Employer Number ending 5–6
WITHHOLDING TAX Filing a copy of quarterly ITR filed with the BIR, by PEZA-registered enterprises with taxable PAG-IBIG FUND
Filing of monthly withholding tax returns and remittance of November 2018 taxes withheld quarter ended 9.30.18 Remittance of November 2018 contributions by employers with names that begin with letters
(on compensation income, income payments subject to expanded withholding tax and income M–Q using Member’s Contribution Remittance Form (MCRF)
payments subject to final withholding tax), by non-eFPS filers (BIR Form Nos. 1601C, 1601E 17 MONDAY
and 1601F) 21 FRIDAY
MAP ANNUAL INCOME TAX
Filing of November 2018 monthly alphalist of payees for monthly remittance return (BIR Form e-Filing or Filing and e-payment or payment of income tax due by corporations and partnerships MONTHLY VAT
Nos. 1601E and 1601F), by non-eFPS filers with taxable year ended 8.31.18, by eFPS and non-eFPS filers (BIR Form Nos. 1702 & 1702 e-Filing of monthly VAT declaration for November 2018 transactions where such taxpayer’s
TAX ON INTERESTS AIF), together with the Summary Alphalist of Withholding Agents of Income Payments fiscal quarter ends on 12.31.18 or 1.31.19, by eFPS filers belonging to Group E* (BIR Form
Filing of monthly remittance return and remittance of final tax withheld on interests paid on Subjected to Withholding Tax (SAWT), if applicable No. 2550M), together with the Summary Alphalist of Withholding Agents of Income
deposits and yield on deposit substitutes/trusts/etc. for November 2018 transactions, by AUDITED FINANCIAL STATEMENTS Payments Subjected to Withholding Tax (SAWT), if applicable
non-eFPS filers (BIR Form No. 1602) Filing of Audited Financial Statements by non-eFPS/non-electronic eBIR Form filers with MONTHLY PERCENTAGE TAX
SSS taxable year ended 8.31.18 (as attachment to BIR Form No. 1702) e-Filing of monthly percentage tax return for November 2018 transactions where such
Remittance of November 2018 contributions using SSS Contribution Payment Form, by STATEMENT OF MANAGEMENT RESPONSIBILITY taxpayer’s fiscal quarter ends on 12.31.18 or 1.31.19, by eFPS filers belonging to Group E*
employers with SSS Employer Number ending 1–2 Filing of Statement of Management Responsibility for Annual Income Tax Return by (BIR Form No. 2551M), together with the Summary Alphalist of Withholding Agents of
PAG-IBIG FUND non-eFPS/non-electronic eBIR Form filers with taxable year ended 8.31.18 (as attachment to Income Payments Subjected to Withholding Tax (SAWT), if applicable
Remittance of November 2018 contributions by employers with names that begin with letters BIR Form No. 1702)
A–D using Member’s Contribution Remittance Form (MCRF) ADDITIONAL ATTACHMENTS TO THE ANNUAL INCOME TAX 26 WEDNESDAY
Filing of additional procedural and/or documentary requirements in connection with the
11 TUESDAY submission of AFS by non-eFPS/non-electronic eBIR Form filers with taxable year ended MONTHLY VAT
8.31.18 (as attachment to BIR Form No. 1702) e-Filing of monthly VAT declaration for November 2018 transactions where such taxpayer’s
WITHHOLDING TAX WITHHOLDING TAX fiscal quarter ends on 12.31.19 or 1.31.19, by eFPS filers belonging to Groups D*, C*, B* and
e-Filing of November 2018 taxes withheld (on compensation income, income payments e-Filing of November 2018 taxes withheld (on compensation income, income payments A* (BIR Form No. 2550M), together with the Summary Alphalist of Withholding Agents of
subject to expanded withholding tax and income payments subject to final withholding tax), subject to expanded withholding tax and income payments subject to final withholding tax), Income Payments Subjected to Withholding Tax (SAWT), if applicable
by eFPS filers belonging to Group E* (BIR Form Nos. 1601C, 1601E and 1601F) by eFPS filers belonging to Group A* (BIR Form Nos. 1601C, 1601E and 1601F) e-Payment of monthly VAT declaration due on November 2018 transactions where such
MAP e-Payment of November 2018 taxes withheld (on compensation income, income payments taxpayer’s fiscal quarter ends on 12.31.18 or 1.31.19 by eFPS filers (BIR Form No. 2550M)
e-Submission of November 2018 monthly alphalist of payees for monthly remittance returns subject to expanded withholding tax and income payments subject to final withholding tax), MONTHLY PERCENTAGE TAX
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group E* by eFPS filers (BIR Form Nos. 1601C, 1601E and 1601F) e-Filing of monthly percentage tax return for November 2018 transactions where such
TAX ON INTERESTS MAP taxpayer’s fiscal quarter ends on 12.31.19 or 1.31.19, by eFPS filers belonging to Groups D*,
e-Filing of final tax withheld on interest paid on deposits and yield on deposit e-Submission of November 2018 monthly alphalist of payees for monthly remittance returns C*, B* and A* (BIR Form No. 2551M), together with the Summary Alphalist of Withholding
substitute/trust/etc. for November 2018 transactions, by eFPS filers belonging to Group E* (BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group A* Agents of Income Payments Subjected to Withholding Tax (SAWT), if applicable
(BIR Form No. 1602) TAX ON INTERESTS e-Payment of monthly percentage tax return due on November 2018 transactions where such
PHILHEALTH e-Filing of final tax withheld on interest paid on deposits and yield on deposit taxpayer’s fiscal quarter ends or on 12.31.18 or 1.31.19 by eFPS filers (BIR Form No. 2551M)
Remittance of November 2018 contributions using PhilHealth Electronic Premium Reporting substitute/trust/etc. for November 2018 transactions, by eFPS filers belonging to Group A* QUARTERLY VAT
System (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending (BIR Form No. 1602) e-Filing or Filing and e-payment or payment of quarterly VAT due for the quarter ended
in 0–4 e-Payment of final tax withheld on interests paid on deposits and yield on deposit 11.30.18, by eFPS and non-eFPS filers (BIR Form 2550Q), together with the Summary
substitutes/trusts/etc. for November 2018 transactions, by eFPS filers (BIR Form No. 1602) Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax (SAWT),
12 WEDNESDAY ACCOUNTING RECORDS if applicable
Filing of bound / loose-leaf books of accounts and other computer-generated accounting VAT SUMMARY LISTS
WITHHOLDING TAX records by taxpayers with taxable year ended 11.30.18 Filing of the lists of buyers/suppliers of a VAT-registered taxpayer for the quarter ended
e-Filing of November 2018 taxes withheld (on compensation income, income payments SSS 11.30.18 for non-eFPS filers
subject to expanded withholding tax and income payments subject to final withholding tax), Remittance of November 2018 contributions using SSS Contribution Payment Form, by SSS
by eFPS filers belonging to Group D* (BIR Form Nos. 1601C, 1601E and 1601F) employers with SSS Employer Number ending 3–4 Remittance of November 2018 contributions using SSS Contribution Payment Form, by
MAP PHILHEALTH employers with SSS Employer Number ending 7–8
e-Submission of November 2018 monthly alphalist of payees for monthly remittance returns Remittance of November 2018 contributions using PhilHealth Electronic Premium Reporting PAG-IBIG FUND
(BIR Form Nos. 1601E and 1601F), by eFPS filers belonging to Group D* System (EPRS) Payment Slip by employers with PHILHEALTH Employer Number ending Remittance of November 2018 contributions by employers with names that begin with letters
in 5–9 R–Z using Member’s Contribution Remittance Form (MCRF)
R.G. Manabat & Co.
DECEMBER 2018
Insights: Achieving growth

Su Mo Tu We Th Fr Sa Embed growth into your culture


Growth is not just a market condition, it
is a mindset. Companies that prioritize
1 growth throughout the organization are
more likely to outperform the market.

2 3 4 5 6 7 8
Examine your product offerings
In a rapidly changing market, relevance
9 10 11 12 13 14 15 beats heritage.

16 17 18 19 20 21 22
23 24 25 26 27 28 29 Be a disruptor
Even large, global companies can
disrupt markets if they are agile, build
the right networks and dare to innovate.
30 31 You don’t have to be a start-up to think
like one.
DEC 24 Additional Special (Non-Working) Day
DEC 25 Christmas Day
DEC 30 Rizal Day
DEC 31 Last Day of the Year
R.G. Manabat & Co.

Business Industry Groupings


For purposes of filing returns under the electronic filing and payment system (EFPS), the taxpayers classified
under the following business industries shall be required to file the Monthly Withholding Tax Returns, except
withholding of Value-Added Tax; Monthly VAT Declarations; and Monthly Percentage Tax Returns, on or before
the dates prescribed and presented in this Tax Calendar.
*Group A: Banking Institutions; Insurance and Pension Funding; Non-Bank Financial Intermediation; Activities Auxiliary to Financial
Intermediation; Construction; Water Transport; Hotels and Restaurants; and Land Transport

*Group B: Manufacture & Repair of Furniture; Manufacture of Basic Metals; Manufacture of Chemicals and Chemical Products;
Manufacture of Coke, Refined Petroleum & Fuel Products; Manufacture of Electrical Machinery & Apparatus N.E.C.; Manufacture of
Fabricated Metal Products; Manufacture of Food, Products & Beverages; Manufacture of Machinery & Equipment N.E.C.; Manufacture
of Medical, Precision, Optical Instruments; Manufacture of Motor Vehicles, Trailers & Semi-Trailers; Manufacture of Office, Accounting &
Computing Machinery; Manufacture of Other Non-Metallic Mineral Products; Manufacture of Other Transport Equipment; Manufacture
of Other Wearing Apparel; Manufacture of Paper and Paper Products; Manufacture of Radio, TV & Communication Equipment/Apparatus;
Manufacture of Rubber & Plastic Products; Manufacture of Textiles; Manufacture of Tobacco Products; Manufacture of Wood & Wood
Products; Manufacturing N.E.C.; Metallic Ore Mining; and Non-Metallic Mining & Quarrying

*Group C: Retail Sale; Wholesale Trade and Commission Trade; Sale, Maintenance, Repair of Motor Vehicle; Sale of Automotive Fuel;
Collection, Purification and Distribution of Water; Computer and Related Activities; and Real Estate Activities

*Group D: Air Transport; Electricity, Gas, Steam, & Hot Water Supply; Postal & Telecommunications; Publishing, Printing & Reproduction
of Recorded Media; Recreational, Cultural & Sporting Activities; Recycling; Renting of Goods & Equipment; and Supporting & Auxiliary
Transport Activities

*Group E: Activities of Membership Organizations; Health and Social Work; Private Educational Services; Public Admin & Defense
Compulsory Social Security; Public Educational Services; Research and Development; Agricultural, Hunting, and Forestry; Farming of
Animals; Fishing; Other Service Activities; Miscellaneous Business Activities; and others Unclassified
R.G. Manabat & Co.

Mission Our Values


KPMG R.G. Manabat & Co. is a We lead by example
leading professional services firm
that provides innovative and We work together
insightful solutions in assurance, tax
We respect the individual
and advisory. We are the clear
choice of leading and emerging
We seek the facts and provide insight
organizations to help them achieve
their goals, while protecting the
We communicate openly and honestly
interests of their stakeholders.
We do this by adopting global We improve communities
standards and practices driven by
extraordinary people with a sense of Above all, we act with integrity
purpose, passion and integrity.
kpmg.com.ph

Manila - Head Office


9/F KPMG Center, 6787 Ayala Ave., Makati City 1226, Metro Manila
Telephone: +63 (2) 885 7000 | Fax: +63 (2) 894 1985 | Email: ph-inquiry@kpmg.com

Cebu Office
Unit 502, 5/F Keppel Center, Samar Loop cor. Cardinal Rosales Ave., Cebu Business Park, Cebu City 6000
Telephone: +63 (32) 233 9325 / +63 (32) 233 9342 | Direct Line: +63 (32) 233 9327

Iloilo Office
3/F, ATM Business Center, Cor. Jalandoni - Ledesma Sts., Iloilo City 5000
Telephone: +63 (33) 338 0849 / +63 (33) 509 5358

R.G. Manabat & Co. is recognized as a Tier 1 tax practice,


Tier 1 transfer pricing practice and Tier 1 tax transactional
firm in the Philippines by the International Tax Review.

Source:
2017 Global Consumer Executive Top of Mind Survey: Think like a start-up
How to grow in a disruptive market | June 2017 edition

kpmg.com/cmsurvey

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