2023 YEAREND COMPLIANCE DEADLINES

No. Particulars
Local Government Unit (LGU)

1 Renewal of business permit and payment of local business tax

Bureau of Internal Revenue (BIR)

1 Annual Registration Fee [ARF] (BIR Form No. 0605)

2 Withholding Tax on Compensation (WTC) Return (BIR Form No. 1601-C)

Annual Information Return of Income Taxes Withheld on Compensation

3
(BIR Form No. 1604-C)
4 Annual Employee Alphalist
5 Submission of BIR Form No. 2316 to employees

Submission of the BIR Form No. 2316 of employees qualified for substituted
6 filing of Income Tax Return (ITR), with accompanying Certified List of
Employees Qualified for Substituted Filing (Annex F) to the BIR

Issuance of Creditable Tax Withheld at Source (BIR Form No. 2307) to

7
suppliers for Q4 2023
8 Expanded Withholding Tax [EWT] (BIR Form No. 1601-EQ) for Q4 2023
9 Quarterly Alphalist of Payees for Q4 2023
Annual Information Return of Creditable Income Taxes Withheld
10 (Expanded)/Income Payments Exempt from Withholding Tax (BIR Form No.
1604-E)
11 Annual EWT Alphalist
Value-Added Tax (VAT) Return (BIR Form No. 2550Q/Percentage Tax (PT)
12
Return (BIR Form No. 2551Q) for Q4 2023
13 Summary Lists of Sales and Purchases for Q4 2023
14 Inventory List
Annual Income Tax Return [ITR] (BIR Form No. 1701/1701A/1702-RT/1702-
15
MX/1702-EX) for the year ended December 31, 2023
Submission of attachments to the Annual ITR for the year ended December
16
31, 2023

This Tax Calendar has been prepared based on relevant laws, rules, and regulations, which may be gen
may not necessarily cover all of the Company's/taxpayer's-specific compliance requirements. While ev
made to ensure accuracy, our office shall not be liable on any ground whatsoever to any party in respe
actions they may take as a result of using this guide. For a comprehensive list of deadlines, refer to BIR
you may contact us for guidance.
NCE DEADLINES

Deadline for Filing and Payment

January 20, 2024 (We suggest confirming this

with your LGU since this may vary)

January 31, 2024

Filing - January 10, 2024
Payment – January 15, 2024

January 31, 2024

January 31, 2024

January 31, 2024

February 28, 2024

January 20, 2024

January 31, 2023

January 31, 2023

March 01, 2024

March 01, 2024

January 25, 2024

January 25, 2024

January 30, 2024

April 15, 2024

April 30, 2024

s, and regulations, which may be general in nature and

c compliance requirements. While every effort has been
und whatsoever to any party in respect of decisions or
hensive list of deadlines, refer to BIR’s Tax Calendar or