01 Monday
Filing of Payment Form (BIR Form 0605) for the payment of advance percentage tax by privilege store operators.
Filing of Corporation/Partnership Quarterly Income Tax Return (BIR Form 1702Q) for the quarter ended 30 April 2013 by taxpayers whose taxable year ends on 31 July, 31 October or 31 January, together with SAWT, if applicable.
Payment of second installment of Real Property Taxes for 2013 by taxpayers who elected to pay in installments.
Submission of Quarterly Summary List of Sales and Summary List of Purchases for fiscal quarter ended 31 May 2013 by taxpayers under LTS and EFPS with fiscal years ending 28 February, 31 May, 31 August or 30 November.
Submission of Annual Inventory Lists by taxpayers whose taxable year ended on 31 May 2013.
Submission to RDO/LTDO by taxpayers using duly approved computerized accounting system of notarized affidavit attesting to the accuracy of the number of receipts used during the year and duly registered soft copy of books of accounts and other accounting records/documents for the taxable year ended 31 May 2013.
Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (R-3) and Loans (ML-2) by employers under the tape/diskette program for May 2013, if the 10th digit of the employer’s SSS no. is 9 or 0.


 
 
03 Monday
Filing of Payment Form (BIR Form 0605) for the payment of advance percentage tax by privilege store operators.
05 Wednesday
Filing of Documentary Stamp Tax Return (BIR Form 2000) for the month of May 2013.
10 Monday
Filing by all withholding agents (large and non-large taxpayers) using the manual payment system of Monthly  Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E, F and 1602) for May 2013 on (a) compensation
income; (b) income subject to expanded withholding tax; (c) income subject to final withholding tax; and (d) interest
paid on deposits and yield on deposit substitutes/trusts/etc.
Filing of Monthly Remittance Return of VAT and Other Percentage Taxes Withheld (BIR Form 1600) for May 2013.
E-filing by all business establishments of sales report and other information generated by Cash Register Machines, Point of Sales Machines and/or any sales generating receipt/invoice machine registered with the BIR for the month of May 2013.
Issuance of Certificate of Tax Withheld at Source (BIR Form 2307) from VAT/Percentage Tax by government and private withholding agents to all income recipients with several payors for May 2013.
Issuance of Certificate of Final Income Tax Withheld (BIR Form 2306) from VAT/Percentage Tax by government and private withholding agents to all income recipients with only one payor for May 2013.
Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1)
by all regular employers and submission of Monthly Collection List for Contribution (R-3) and Loans (ML-2) by employers under the tape/diskette program for May 2013, if the 10th digit of the employer’s SSS no. is 1 or 2.
Remittance to PHIC of contributions for May 2013 using PhilHealth Premium Payment Slip.
11 Tuesday
E-filing by EFPS-registered withholding agents under Group E of the Monthly Remittance Return of Income Taxes
Withheld (BIR Form 1601-C, E and F) for May 2013 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.
13 Thursday
E-filing by EFPS-registered withholding agents under Groups C and D of the Monthly Remittance Return of Income
Taxes Withheld (BIR Form 1601-C, E and F) for May 2013 on (a) compensation
income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.
Filing of annual report with the SEC by  corporations whose fiscal year ended on 28 February 2013 and whose securities are registered under the Securities Regulations Code or the Revised Securities Act, including commercial paper issuers.
14 Friday
E-filing by EFPS-registered withholding agents under Group B of the Monthly Remittance Return of Income Taxes Withheld (BIR Form 1601-C, E and F) for May 2013 on (a) compensation income; (b) income subject to expanded withholding tax; and (c) income subject to final withholding tax.
Remittance of monthly HDMF  contributions and multi-purpose loan payments for May 2013 by employers whose names begin with letters A to D.
Remittance by all EFPS-registered withholding agents of monthly income taxes withheld for May 2013 on (a) compensation income; (b) income subject to expanded withholding tax; (c) income subject to final withholding
tax; and (d) interest paid on deposits and yield on deposit substitutes/trusts/etc.
Submission to the Revenue Regional Director of bound loose leaf books of accounts, receipts and invoices together
with a certification made under oath as to the correctness of the entries and the number of loose leaves used for the fiscal year ended 31 May 2013 by taxpayers who were granted permit to use loose-leaf records.
Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1) by all regular employers and submission of Monthly Collection List for Contribution (R-3) and Loans (ML-2) by employers
under the tape/diskette program for May 2013, if the 10th digit of the employer’s SSS no. is 3 or 4.
18 Tuesday
Filing of Annual Financial Statements with the SEC by securities brokers whose fiscal year ended on 28 February 2013.
19 Wednesday
Remittance of monthly HDMF contributions and multi-purpose loan payments for May 2013 by employers whose names begin with letters E to L.
20 Thursday
Filing of monthly VAT declaration (BIR Form 2550M) for May 2013 by taxpayers using the manual filing system with taxable quarters ending on 30 June or 31 July 2013, together with SAWT, if applicable.
Filing of monthly percentage tax return (BIR Form 2551M) for May 2013 by taxpayers using the manual payment system, except percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable.
Filing of quarterly percentage tax return (BIR Form 2551Q) for overseas dispatch or communication originating from the
Philippines and for amusement taxes for the quarter ended 31 May 2013 by taxpayers with taxable years ending 28 February, 31 May, 31 August or 30 November.
Issuance of Certificate of Creditable Tax Withheld at Source (BIR Form 2307) to income recipients subject to expanded withholding tax for the taxable quarter ended 31 May 2013.
Remittance of SSS contributions  (Payment Return Form R-5) and loan payments (Payment Return Form ML-1)  by all regular employers and submission of Monthly Collection List for Contribution (R-3) and Loans (ML-2) by employers  under the tape/diskette program for May 2013, if the 10th digit of the employer’s SSS no. is 5 or 6.
21 Friday
E-filing of monthly VAT declaration (BIR Form 2550M) for May 2013 by EFPS- registered taxpayers under Group E with taxable quarters ending on 30 June or 31 July 2013, together with SAWT, if applicable.
E-filing of monthly percentage tax return (BIR Form 2551M) for May 2013 by EFPS-registered taxpayers under Group E, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO,
together with SAWT, if applicable.
24 Monday
E-filing of monthly VAT declaration (BIR Form 2550M) for May 2013 by EFPS-registered taxpayers under Groups B, C  and D with taxable quarters ending on 30 June or 31 July 2013, together with SAWT, if applicable. E-filing of monthly percentage tax return (BIR Form 2551M) for May 2013 by EFPS-registered taxpayers under Groups B, C and D, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO, together with SAWT, if applicable. Remittance of monthly HDMF contributions and multi-purpose loan payments for May 2013 by employers whose names begin with letters M to Q.
25 Tuesday
Filing of quarterly VAT return (BIR Form 2550Q) for the taxable quarter ended 31 May 2013 by all taxpayers with taxable years ending 28 February, 31 May, 31 August or 30 November, together with SAWT, if applicable.
E-filing of monthly VAT declaration (BIR Form 2550M) for May 2013 by EFPS-registered taxpayers under Group A with taxable quarters ending on 30 June or 31 July 2013, together with SAWT, if applicable.E-filing of monthly percentage tax return (BIR Form 2551M) for May 2013 by EFPS-registered taxpayers under Group A, except for percentage taxes on overseas communication, amusement places, winnings, stock transaction and IPO,
together with SAWT, if applicable.
Remittance of VAT and percentage tax for May 2013 by EFPS-registered taxpayers.
Submission of Quarterly Summary List of  Sales and Summary List of Purchases for fiscal quarter ended 31 May 2013 by
manual taxpayers with fiscal years ending 28 February, 31 May, 31 August or 30 November.
Remittance of SSS contributions (Payment Return Form R-5) and loan payments (Payment Return Form ML-1)  by all regular employers and submission of Monthly Collection List for Contribution (R-3) and Loans (ML-2) by employers
under the tape/diskette program for May 2012, if the 10th digit of the employer’s SSS no. is 7 or 8.
28 Friday
Registration of books of account and other accounting records for the taxable year starting 1 July 2013.
Filing of Annual Financial Statements with the SEC by corporations whose fiscal year ended on 28 February 2013 and  whose securities are not registered under the Securities Regulations Code or the Revised Securities Act. 
Remittance of monthly HDMF contributions and multi-purpose loan payments for May 2013 by employers whose names begin with letters R to Z. 
 

UA-36012158-1