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Timeless
values
2019
Tax Calendar

Isla Lipana & Co.


Additional information
2019 Holidays E-filers classification

Group A
Holiday Date • Banking institutions
New Year’s Day (Tuesday) 1 January • Insurance and pension funding
• Non-bank financial intermediation
Chinese New Year (Tuesday) 5 February • Activities auxilliary to financial intermediation
• Construction
EDSA Revolution Anniversary (Monday) 25 February
• Water transport
Araw ng Kagitingan (Tuesday) 9 April • Hotels and restaurants
• Land transport
Maundy Thursday (Thursday) 18 April
Good Friday (Friday) 19 April Group B
• Manufacturing
Black Saturday (Saturday) 20 April
• Metallic ore mining
Labor Day (Wednesday) 1 May • Non-metallic mining and quarrying

Election Day (Special Non-working day) 13 May


(Monday) Group C
• Retail sale
Eidul Fitr (Thursday) * 6 June • Wholesale trade and commission trade
Independence Day (Wednesday) 12 June • Sale, maintenance, repair of motor vehicle
• Sale of automotive fuel
Eidul Adha (Monday) * 12 August • Collection, purification and distribution of water
• Computer and related activities
Ninoy Aquino Day (Wednesday) 21 August
• Real estate activities
National Heroes Day (Monday) 26 August
All Saints’ Day (Friday) 1 November Group D
• Air transport
All Souls’ Day (Special Non-working day) 2 November • Electricity, gas, steam and hot water supply
(Saturday) • Postal and telecommunications
Bonifacio Day (Saturday) 30 November • Publishing, printing and reproduction of
recorded media
Feast of the Immaculate Conception of Mary 8 December • Recreational, cultural and sporting activities
(Special Non-working day) (Sunday) • Recycling
• Renting of goods and equipment
Christmas Eve (Special Non-working day) 24 December
• Supporting and auxilliary transport activities
(Tuesday)
Christmas Day (Wednesday) 25 December
Group E
Rizal Day (Monday) 30 December • Activities of membership organizations
incorporated
Last day of the year (Special Non-working day) 31 December • Health and social work
(Tuesday) • Private/public educational services
* Date varies based on Islamic Calendar • Public administration and defense compulsory
social security
• Research and development
• Agricultural, hunting and forestry
• Farming of animals
• Fishing
• Other service/miscellaneous business activities
• Unclassified

This Tax Calendar has been prepared by the Tax-Client Accounting Services (CAS) group of Isla Lipana & Co., the Philippine member firm of
the PwC network, based on relevant laws, rules, and regulations issued as of 31 October 2018 by various government agencies. While every
effort has been made to ensure accuracy, neither our firm nor any of our partners/staff shall be liable on any ground whatsoever to any party
in respect of decisions or actions they may take as a result of using this calendar. Where particular questions arise in its use, please consult
our Tax-CAS group.
Calendar acronyms

AFS Audited Financial Statements


AIR Annual Information Return
BIR Bureau of Internal Revenue
CAS Computerized Accounting System
CGT Capital Gains Tax
CRM/POS Cash Register Machines/Point of Sale
CTC Community Tax Certificate
DST Documentary Stamp Tax
eFPS Electronic Filing and Payment System
EWT Expanded Withholding Tax
FBT Fringe Benefit Tax
FWT Final Withholding Tax
HDMF Home Development Mutual Fund
ITR Income Tax Return
JAO Joint Administrative Order
LTS Large Taxpayers Service
PEN PhilHealth Employer Number
PEZA Philippine Economic Zone Authority
PHIC Philippine Health Insurance Corporation
PT Percentage Tax
QE Quarter Ended
RAH/RHQ/ROHQ Regional Area Headquarters/Regional Headquarters/Regional Operating Headquarters
RPT Real Property Tax
RR Revenue Regulations
SEC Securities and Exchange Commission
SLSP Summary List of Sales, Purchases and Importations
SRC/RSA Securities Regulations Code or the Revised Securities Act
SSS Social Security System
TIN Tax Identification Number
TY Taxable Year
VAT Value Added Tax
WT Withholding Tax
WTC Withholding Tax on Compensation
YE Year Ended
Walis
Don’t hesitate to coach young children to do social work.

Hans Emmanuel N. Alpajora One day at church, I saw young children playing hide and seek.
BS Accountancy Some of them tried to hide indoors. I wanted them to take their
New Era University
youthful energy and enthusiasm to do something useful, like
cleaning up the community street.
Much to my surprise, the children enjoyed themselves so much
that they didn’t want to stop for a snack at all.
“Kuya, let’s sweep the street again tomorrow!”
January
January 2019
Mon Tue Wed Thu Fri Sat/Sun

1 2 3 4 5/6
New Year’s
Day

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
January 2019
Mon Tue Wed Thu Fri Sat/Sun
14 Monday Filing with the SEC of
annual report for YE
30 September 2018 by
1 2 3 4 5/6 corporations whose securities
New Year’s Day
are registered under the SRC/
RSA.
7 8 9 10 11 12/13 e-Filing of 1601-C (WTC) for
December 2018 (Groups B, C
and D).
14 15 16 17 18 19/20 Submission to PEZA of AFS and
ITR filed with the BIR on
17 December 2018 by PEZA-
21 22 23 24 25 26/27 registered enterprises whose YE
31 August 2018.
Submission to PEZA of Annual
28 29 30 31 Tax Incentives Report by
PEZA-registered enterprises for
YE 31 August 2018.
Remittance of HDMF

02 Wednesday
Filing with the SEC of
08 Tuesday
e-Submission of
contributions for December 2018
by employers whose names
begin with letters A to D.
AFS for YE 31 August 2018 by sales report using CRM/POS
corporations whose securities
are not registered under the
SRC/RSA.
and/or other sales machine
with TIN ending in even
number for December 2018.
15 Tuesday Filing and payment of
1601-C (WTC) for December

10 Thursday
e-Filing and e-Payment/Filing 2018 (non-eFPS filers).
and payment of 1702Q (ITR) for
QE 31 October 2018. e-Filing and e-Filing of 1601-C (WTC) for
e-Payment/Filing and December 2018 (Group A).
Submission of Inventory Lists for
YE 30 November 2018. payment of 1600 (VAT/PT e-Filing and e-Payment/Filing
withheld) for December 2018. and payment of 1702 (ITR) for
Submission of soft copy of YE 30 September 2018.
books of accounts and other e-Submission of sales report
required documents for YE using CRM/POS and/or other e-Filing and e-Payment/Filing
30 November 2018 registered sales machine with TIN ending and payment of 1707-A (CGT)
under CAS. in odd number for December for YE 30 September 2018.
2018.
e-Submission of SLSP for QE Submission of bound loose leaf
30 November 2018 (LTS & eFPS Issuance of 2306 (Certificate books of accounts and other
filers). of VAT/PT withheld) for required documents for YE
December 2018. 31 December 2018 registered
Remittance of SSS contributions under loose-leaf.
and loan payments for November Issuance of 2307 (Certificate
2018 by employers whose SSS of VAT/PT withheld) for Submission of notarized sworn
no. ends in 9 or 0. December 2018. declaration of gross receipts/
Remittance of SSS sales, attached with Certificate of
Payment of 4th installment of Registration, of professionals to
RPT for 2018. contributions and loan
payments for December 2018 the payee or withholding agent

07 Monday by employers whose SSS no. (subject to expanded withholding


ends in 1 or 2. tax), as required under RR
e-Filing and 11-2018.
e-Payment/Filing and payment
of 2000 (DST) for December
2018.
11 Fridaye-Filing of 1601-C
Remittance of SSS contributions
and loan payments for December
2018 by employers whose SSS
(WTC) for December 2018
no. ends in 3 or 4.
(Group E).

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups A, B, C, D and E whose payment deadlines do not coincide with filing.
January
Remittance of PHIC
contributions for December
2018 by employers whose PEN
24 Thursday
e-Filing of 2550M
Submission of soft copy of
books of accounts and other
required documents for YE
ends in 0 to 4. (VAT) for December 2018 31 December 2018 registered
(Group B). under CAS.
Remittance of HDMF loan
payments for December 2018. Remittance of HDMF e-Submission of SLSP for QE
contributions for December 31 December 2018 (LTS &

18 Friday
2018 by employers whose eFPS filers).
names begin with letters M to

31 Thursday
Filing with the SEC of Q.
AFS for YE 30 September 2018
by securities brokers.
Remittance of HDMF 25 Friday e-Filing of 2550M
e-Filing/Filing of
1604-C/F (AIR for WTC and
FWT) for 2018.
contributions for December (VAT) for December 2018
2018 by employers whose (Group A). e-Filing and e-Payment/Filing
names begin with letters E to L. and payment of 1601-EQ,
e-Payment of 2550M (VAT) for 1601-FQ,1602Q and 1603

21 Monday
December 2018 (all eFPS (EWT, FWT and FBT) for
filers). QE 31 December 2018.
Filing and payment e-Filing and e-Payment/Filing
of 2550M (VAT or PT) for e-Filing and e-Payment/Filing
and payment of 2550Q (VAT) and payment of 0605 (Annual
December 2018 (non-eFPS for QE 31 December 2018.
filers). Registration Fee).
e-Filing and e-Payment/Filing Submission of list of regular
e-Filing of 2550M (VAT) for and payment of 2551Q (PT) for
December 2018 (Group E). suppliers of goods and services
QE 31 December 2018. by top withholding agents for
e-Payment of 1601-C (WTC) Submission of SLSP for QE the last semester of 2018.
for December 2018 (all eFPS 31 December 2018 (non-eFPS
filers). Submission of contract of
filers). lease and information on
Issuance of 2307 (EWT Remittance of SSS lessee/lessors/sub-lessors of
Certificate) for QE 31 contributions and loan commercial establishments,
December 2018. payments for December 2018 buildings or spaces for tenants
Remittance of SSS by employers whose SSS no. as of 31 December 2018.
contributions and loan ends in 7 or 8. Submission of notarized
payments for December 2018

28 Monday
income payor/withholding
by employers whose SSS no. agent’s sworn declaration to
ends in 5 or 6. Filing with the SEC of the BIR, with list of
Remittance of PHIC AFS for YE 30 September 2018 professionals availing of the
contributions for December by corporations whose lower rate or tax exemption
2018 securities are not registered and other required
by employers whose PEN ends under the SRC/RSA. attachments, as required under
in 5 to 9. RR 11-2018.
Renewal of mayor’s permit and
payment of local taxes for YE
2019 or payment of 1st
29 Tuesdaye-Filing and
Issuance of 2304 (Certificate
not subject to WT) for 2018.
e-Payment/Filing and Issuance of 2306 (FWT
installment of local taxes. payment of 1702Q (ITR) for QE Certificate) for 2018.
30 November 2018.
22 Tuesdaye-Filing of 2550M
Submission to PEZA of
annual reports by PEZA-
Issuance of 2316 (WTC
Certificate) for 2018.
Remittance of SSS
(VAT) for December 2018 registered enterprises whose
(Group D). YE 31 October 2018. contributions and loan
payments for December 2018

23 Wednesday
e-Filing of 2550M 30 Wednesday
Submission of
by employers whose SSS no.
ends in 9 or 0.
Remittance of HDMF
(VAT) for December 2018 Inventory Lists for YE
(Group C). 31 December 2018. contributions for December
2018 by employers whose
names begin with letters R to
Z.
Isla Lipana & Co., PwC member firm • 2018 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups A, B, C, D and E whose payment deadlines do not coincide with filing.
Cleft lip
Appreciate your classmate, even if he is different.
His mother loves him, as yours loves you.
Ma. Joanna B. Acedillo This was taken during an outreach program conducted by the
BS Accountancy National Federation - Junior Philippine Institue of Accountants
University of the Philippines
Visayas, Iloilo City
(NFJPIA) - Region VI in Iloilo City. I saw this kid staring longingly
at a group of children who were playing together:
“Why aren’t you playing together with the other kids?”
“They are mean to me. They told me I was ugly
because of my cleft lip.”
“Do you believe them?”
“No. My mama tells me every day that I’m
handsome. I believe my mama.”
February 2019

February
Mon Tue Wed Thu Fri Sat/Sun

1 2/3

4 5 6 7 8 9/10
Chinese New
Year

11 12 13 14 15 16/17

18 19 20 21 22 23/24

25 26 27 28
EDSA
Revolution
Anniversary
February 2019 12 Tuesday
e-Filing of 1601-C
(WTC) for January 2019
(Group D).
Mon Tue Wed Thu Fri Sat/Sun
e-Filing of 0619-E, 0619-F
and 1602 (EWT and FWT)
1 2/3
for January 2019 (Group D).

4 5
Chinese New Year
6 7 8 9/10 13 Wednesday
Filing with the SEC
of annual report for YE
11 12 13 14 15 16/17 31 October 2018 by
corporations whose
securities are registered
18 19 20 21 22 23/24
under the SRC/RSA.
e-Filing of 1601-C (WTC)
25
EDSA Revolution
26 27 28 for January 2019 (Group C).
Anniversary
e-Filing of 0619-E, 0619-F
and 1602 (EWT and FWT)
for January 2019 (Group C).

06 Wednesday
e-Filing and
e-Filing of 0619-E, 0619-F
and 1602 (EWT and FWT) 14 Thursday
e-Filing of
e-Payment/Filing and for January 2019 (Group E).
1601-C (WTC) for January
payment of 2000 (DST) for e-Filing and e-Payment/ 2019 (Group B).
January 2019. Filing and payment of
1600 (VAT/PT withheld) for e-Filing of 0619-E, 0619-F

08 Friday
e-Submission of
January 2019.
e-Submission of sales
and 1602 (EWT and FWT)
for January 2019 (Group B).
sales report using CRM/ report using CRM/POS Submission to PEZA of
POS and/or other sales and/or other sales machine AFS and ITR filed with the
machine with TIN ending in with TIN ending in odd BIR on 15 January 2019
even number for January number for January 2019. by PEZA-registered
2019. enterprises whose YE
Issuance of 2306 30 September 2018.
11 Monday
Filing and
(Certificate of VAT/PT
withheld) for January 2019. Submission to PEZA of
Annual Tax Incentives
payment of 1601-C (WTC) Issuance of 2307 Report by PEZA-registered
for January 2019 (non- (Certificate of VAT/PT enterprises for YE
eFPS filers). withheld) for January 2019. 30 September 2018.
Filing and payment of Remittance of SSS Remittance of HDMF
0619-E, 0619-F and 1602 contributions and loan contributions for January
(EWT and FWT) for January payments for January 2019 2019 by employers whose
2019 (non-eFPS filers). by employers whose SSS names begin with letters A
e-Filing of 1601-C (WTC) no. ends in 1 or 2. to D.
for January 2019 (Group E).

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
15 Friday
e-Filing of 1601-C
19 Tuesday
Remittance of
e-Filing and e-Payment/
Filing and payment of

February
(WTC) for January 2019 HDMF contributions for 2550Q (VAT) for QE
(Group A). January 2019 by employers 31 January 2019.
e-Filing of 0619-E, 0619-F whose names begin with e-Filing and e-Payment/
and 1602 (EWT and FWT) letters E to L. Filing and payment of
2551Q (PT) for QE
for January 2019 (Group A).
e-Payment of 1601-C 20 Wednesday
Filing and
31 January 2019.
Submission of SLSP for
(WTC) for January 2019 (all payment of 2550M (VAT or
eFPS filers). QE 31 January 2019
PT) for January 2019 (non-eFPS filers).
e-Payment of 0619-E, (non-eFPS filers).
0619-F and 1602 (EWT and Remittance of SSS
Issuance of 2307 (EWT contributions and loan
FWT) for January 2019 (all Certificate) for QE
eFPS filers). payments for January 2019
31 January 2019. by employers whose SSS
e-Filing and e-Payment/ Remittance of SSS no. ends in 7 or 8.
Filing and payment of contributions and loan
1702 (ITR) for YE
31 October 2018.
payments for January 2019
by employers whose SSS
28 Thursday
Filing with the SEC
e-Filing and e-Payment/ no. ends in 5 or 6. of AFS for YE 31 October
Filing and payment of Remittance of PHIC 2018 by corporations
1707-A (CGT) for YE contributions for January whose securities are not
31 October 2018. 2019 by employers whose registered under the SRC/
PEN ends in 5 to 9. RSA.
Submission of bound
Submission of the
21 Thursday
loose leaf books of
accounts and other duplicate copy of 2316
required documents for YE e-Filing of 2550M (WTC Certificate) duly
31 January 2019 registered (VAT) for January 2019 signed by the employees
under loose-leaf. (Group E). covered by substituted
filing.
Remittance of SSS
contributions and loan 22 Friday
e-Filing of 2550M
Remittance of SSS
contributions and loan
payments for January 2019 (VAT) for January 2019
by employers whose SSS payments for January 2019
(Group D). by employers whose SSS
no. ends in 3 or 4.
Remittance of HDMF no. ends in 9 or 0.
Remittance of PHIC contributions for January
contributions for January Remittance of HDMF
2019 by employers whose contributions for January
2019 by employers whose names begin with letters M
PEN ends in 0 to 4. 2019 by employers whose
to Q. names begin with letters R
Remittance of HDMF loan
payments for January
2019.
26 Tuesday
e-Filing of 2550M
to Z.
Payment of corporate and
(VAT) for January 2019 individual CTC for 2019.
18 Filing with the SEC
Monday (Groups A, B and C).
e-Payment of 2550M (VAT)
Submission to PEZA of
annual reports by PEZA-
of AFS for YE 31 October for January 2019 (all eFPS registered enterprises
2018 by securities brokers. filers). whose YE 30 November
2018.
Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
Dalangin
She may be too young to fast, but not too young to pray.

Marie Jean Agsalud During Lent, our Lola told us that fasting was not for kids. She
BSBA – Internal Auditing taught my cousin, Andy, to pray the rosary instead.
Far Eastern University-Manila
Our Father, Hail Mary, Glory Be—the same prayers my Lola
taught me.
March 2019
Mon Tue Wed Thu Fri Sat/Sun

March
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
March 2019 e-Submission of sales report
using CRM/POS and/or other
sales machine with TIN ending
in odd number for February
Mon Tue Wed Thu Fri Sat/Sun
2019.
Issuance of 2306 (Certificate
1 2/3
of VAT/PT withheld) for
February 2019.
4 5 6 7 8 9/10 Issuance of 2307 (Certificate
of VAT/PT withheld) for
February 2019.
11 12 13 14 15 16/17 Remittance of SSS
contributions and loan
payments for February 2019
18 19 20 21 22 23/24 by employers whose SSS no.
ends in 1 or 2.
25 26 27 28 29 30/31
12 Tuesday
e-Filing of 1601-C
(WTC) for February 2019
(Group D).

01 Friday 08 Friday
e-Filing of 0619-E, 0619-F
and 1602 (EWT and FWT) for
e-Filing and e-Submission of February 2019 (Group D).
e-Payment/Filing and sales report using CRM/POS
payment of 1702Q (ITR) for
QE 31 December 2018.
and/or other sales machine
with TIN ending in even 13 Wednesday
e-Filing of 1601-C
e-Filing/Filing of 1604-E (AIR number for February 2019. (WTC) for February 2019

11 Monday
for EWT) for 2018. (Group C).

04 Monday
e-Filing of 0619-E, 0619-F
Filing and payment
and 1602 (EWT and FWT) for
Submission of of 1601-C (WTC) for February
February 2019 (Group C).
Inventory Lists for YE 2019 (non-eFPS filers).
31 January 2019.
Submission of soft copy of
Filing and payment of
0619-E, 0619-F and 1602 14 Thursday
e-Filing of 1601-C
books of accounts and other (EWT and FWT) for February (WTC) for February 2019
required documents for YE 2019 (non-eFPS filers). (Group B).
31 January 2019 registered e-Filing of 1601-C (WTC) for e-Filing of 0619-E, 0619-F
under CAS. February 2019 (Group E). and 1602 (EWT and FWT) for
e-Submission of SLSP for e-Filing of 0619-E, 0619-F February 2019 (Group B).
QE 31 January 2019 (LTS & and 1602 (EWT and FWT) for Remittance of HDMF
eFPS filers). February 2019 (Group E). contributions for February

05 Tuesday e-Filing and e-Payment/ 2019 by employers whose


Filing and payment of 1600 names begin with letters A to
e-Filing and (VAT/PT withheld) for February D.
e-Payment/Filing and 2019.
payment of 2000 (DST) for
February 2019.

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
15 Friday Filing with the SEC
Remittance of SSS
contributions and loan
payments for February 2019
22 Friday e-Filing of 2550M
of annual report for YE by employers whose SSS no. (VAT) for February 2019 (Group
30 November 2018 by ends in 3 or 4. D).
corporations whose securities Remittance of HDMF
are registered under the SRC/ Remittance of PHIC

March
contributions for February contributions for February
RSA. 2019 by employers whose
2019 by employers whose
e-Filing of 1601-C (WTC) for PEN ends in 0 to 4. names begin with letters M to
February 2019 (Group A). Q.
Remittance of HDMF loan
e-Filing of 0619-E, 0619-F
and 1602 (EWT and FWT) for
payments for February 2019.
25 Monday
19 Tuesday
February 2019 (Group A). e-Filing of 2550M
(VAT) for February 2019
e-Payment of 1601-C (WTC) Remittance of (Groups A, B and C).
for February 2019 (all eFPS HDMF contributions for
filers). February 2019 by employers e-Payment of 2550M (VAT) for
whose names begin with February 2019 (all eFPS filers).
e-Payment of 0619-E, 0619-F
and 1602 (EWT and FWT) for letters E to L. e-Filing and e-Payment/
Filing and payment of 2550Q
20 Wednesday
February 2019 (all eFPS filers).
(VAT) for QE 28 February 2019.
e-Filing and e-Payment/
Filing with the SEC e-Filing and e-Payment/
Filing and payment of 1702
of AFS for YE 30 November Filing and payment of 2551Q
(ITR) for YE 30 November
2018 by securities brokers. (PT) for QE 28 February 2019.
2018.
Filing and payment of 2550M Submission of SLSP for QE
e-Filing and e-Payment/
(VAT or PT) for February 2019 28 February 2019 (non-eFPS
Filing and payment of 1707-A
(non-eFPS filers). filers).
(CGT) for YE 30 November
2018. Issuance of 2307 (EWT Remittance of SSS
Certificate) for QE 28 February contributions and loan
Submission of bound loose
2019. payments for February 2019
leaf books of accounts and
other required documents for Remittance of SSS by employers whose SSS no.
YE 28 February 2019 contributions and loan ends in 7 or 8.

29 Friday
registered under loose-leaf. payments for February 2019
by employers whose SSS no.
Submission to PEZA of AFS Submission to PEZA
ends in 5 or 6.
and ITR filed with the BIR on of annual reports by PEZA-
15 February 2019 by PEZA- Remittance of PHIC
contributions for February registered enterprises whose
registered enterprises whose YE 31 December 2018.
YE 31 October 2018. 2019 by employers whose
PEN ends in 5 to 9. Remittance of HDMF
Submission to PEZA of contributions for February
Annual Tax Incentives Report
by PEZA-registered
enterprises for YE
21 Thursday
e-Filing of 2550M
2019 by employers whose
names begin with letters R to
(VAT) for February 2019 Z.
31 October 2018.
(Group E).
Submission to PEZA of Annex
A.2 of JAO No. 1-2016 or
Annual Tax Incentives Reports
by all PEZA-registered
enterprises for YE 2018.

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
Bukang-liwayway
Sleep early and rise early to be productive.

Alexander Wang Jr. Sitio Nagsandig’s master fishnet-weaver and humble protector
BS Management Engineering rises early mornings to weave fishing nets. This is Tatay Edwin.
Ateneo de Manila University
I didn’t notice it during my first morning with the community,
but as I woke the next day to a beautiful golden sunrise, I was
surprised to find Tatay Edwin outside, already hard at work.
“Maaga ako natutulog. Hinihintay ko lang ‘yung news sa TV
tapos ayun, matutulog na ako. Tapos gigising ako nang mga
alas-dos ng umaga para humabi ng mga lambat.”
“Hindi po ba kayo inaantok sa aga?”
“Humahabi na lang ako. Nakakagawa siguro ako ng mga
anim na lambat sa oras na iyon, tapos binebenta ko sila sa
bayan. Nakakaipon din naman.”
April 2019
Mon Tue Wed Thu Fri Sat/Sun

1 2 3 4 5 6/7

April
8 9 10 11 12 13/14
Araw ng
Kagitingan

15 16 17 18 19 20/21
Maundy Good Friday Black Saturday
Thursday

22 23 24 25 26 27/28

29 30
April 2019 Issuance of 2306 (Certificate
of VAT/PT withheld) for March
2019.
Issuance of 2307 (Certificate
Mon Tue Wed Thu Fri Sat/Sun
of VAT/PT withheld) for March
2019.
Remittance of SSS
1 2 3 4 5 6/7 contributions and loan
payments for March 2019 by
employers whose SSS no.
8 9 10 11 12 13/14 ends in 1 or 2.

11 Thursday
Araw ng
Kagitingan

e-Filing of 1601-C
15 16 17 18 19 20/21 (WTC) for March 2019 (Group
Maundy Good Friday Black Saturday
Thursday E).

22 23 24 25 26 27/28 12 Fridaye-Filing of 1601-C


(WTC) for March 2019 (Group
D).
29 30
Submission to PEZA of AFS
and ITR filed with the BIR on
15 March 2019 by PEZA-
01 Monday Filing with the SEC
05 Friday
e-Filing and
registered enterprises whose
YE 30 November 2018.
of AFS for YE 30 November e-Payment/Filing and Submission to PEZA of
2018 by corporations whose payment of 2000 (DST) for Annual Tax Incentives Report
securities are not registered March 2019. by PEZA-registered
under the SRC/RSA.
08 Monday
enterprises for YE 30
e-Filing and e-Payment/ November 2018.
Filing and payment of 1702Q e-Submission of Remittance of HDMF
(ITR) for QE 31 January 2019. sales report using CRM/POS contributions for March 2019
and/or other sales machine by employers whose names
Submission of Inventory Lists with TIN ending in even
for YE 28 February 2019. begin with letters A to D.
number for March 2019.
Submission of soft copy of
books of accounts and other
required documents for YE 10 Wednesday
Filing and payment
15 Monday Filing and payment
28 February 2019 registered of 1700 (compensation
of 1601-C (WTC) for March earners ITR) and 1701
under CAS. 2019 (non-eFPS filers). (self-employed/professional
e-Submission of SLSP for QE e-Filing and e-Payment/ ITR) for YE 31 December
28 February 2019 (LTS & eFPS Filing and payment of 1600 2018.
filers). (VAT/PT withheld) for March e-Filing of 1601-C (WTC) for
Remittance of SSS 2019. March 2019 (Groups A, B and
contributions and loan e-Submission of sales report C).
payments for February 2019 using CRM/POS and/or other
by employers whose SSS no. e-Payment of 1601-C (WTC)
sales machine with TIN ending for March 2019 (all eFPS
ends in 9 or 0. in odd number for March filers).
Payment of 1st installment 2019.
of RPT for 2019.

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
e-Filing and e-Payment/
Filing and payment of 1702
(ITR) for YE 31 December
Remittance of SSS
contributions and loan
payments for March 2019
26 FridayFiling with the SEC
2018. by employers whose SSS no. of AFS/Annual Report for YE
ends in 5 or 6. 31 December 2018 by
e-Filing and e-Payment/ corporations with license no.
Filing and payment of 1707-A Remittance of PHIC ending in 1 and 2 (last day).
(CGT) for YE 31 December contributions for March 2019
2018.
Submission of bound loose
by employers whose PEN
ends in 5 to 9. 29 MondayFiling with the SEC
leaf books of accounts and Payment of 2nd installment of of AFS/Annual Report for YE
other required documents for local taxes. 31 December 2018 by
YE 31 March 2019 registered corporations with license no.
under loose-leaf.
Remittance of SSS
23 Tuesdaye-Filing of 2550M
ending in 3 and 4 (first day).
e-Filing and e-Payment/

April
contributions and loan (VAT) for March 2019 (Group Filing and payment of 1702Q
payments for March 2019 C). (ITR) for QE 28 February 2019.

24 Wednesday 30 Tuesday
by employers whose SSS no.
ends in 3 or 4.
e-Filing of 2550M e-Filing and
Remittance of PHIC (VAT) for March 2019 (Group
contributions for March 2019 e-Payment/Filing and
B). payment of 1601-EQ,
by employers whose PEN
ends in 0 to 4. Remittance of HDMF 1601-FQ,1602Q and 1603
contributions for March 2019 (EWT, FWT and FBT) for QE
Remittance of HDMF loan by employers whose names 31 March 2019.
payments for March 2019.
begin with letters M to Q. Submission of Inventory Lists

17 Wednesday
Remittance of 25 Thursday
e-Filing of 2550M
for YE 31 March 2019.
Submission of soft copy of
HDMF contributions for March books of accounts and other
(VAT) for March 2019 (Group required documents for YE
2019 by employers whose
A). 31 March 2019 registered
names begin with letters E to
L. e-Payment of 2550M (VAT) for under CAS.
March 2019 (all eFPS filers).
22 Monday
e-Submission of SLSP for QE
e-Filing and e-Payment/ 31 March 2019 (LTS & eFPS
Filing with the SEC Filing and payment of 2550Q filers).
of AFS/Annual Report for YE (VAT) for QE 31 March 2019.
31 December 2018 by Remittance of SSS
e-Filing and e-Payment/ contributions and loan
corporations with license no.
Filing and payment of 2551Q payments for March 2019
ending in 1 and 2 (first day).
(PT) for QE 31 March 2019. by employers whose SSS no.
Filing and payment of 2550M ends in 9 or 0.
Submission of SLSP for QE
(VAT or PT) for March 2019
31 March 2019 (non-eFPS Remittance of HDMF
(non-eFPS filers).
filers). contributions for March 2019
e-Filing of 2550M (VAT) for by employers whose names
Remittance of SSS
March 2019 (Groups D and E). begin with letters R to Z.
contributions and loan
Issuance of 2307 (EWT payments for March 2019
Certificate) for QE 31 March by employers whose SSS no.
2019. ends in 7 or 8.

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
Lakbay-turo
Some people push a truckload to help you study. At least do your part.
Rohi Yocariza We visited Sitio Bais, a community situated in the mountains of
BS Accountancy La Carlota City, Negros Occidental to give school supplies to
University of the Philippines
Visayas, Iloilo City
students enrolled at their locale’s lone school.
The travel takes around two hours from the city. Then people
have to walk for about another two hours when they reach the
area where cars are no longer safe to enter because of the cliffs
and rough landscape.
“Push a little harder.”
“Can we help?”
“Thanks — push!”
After much effort, we got there, and so did the community
school supplies. Lucky kids!
May 2019
Mon Tue Wed Thu Fri Sat/Sun

1 2 3 4/5
Labor Day

May
6 7 8 9 10 11/12

13 14 15 16 17 18/19
Election Day
(Special Non-
Working day)

20 21 22 23 24 25/26

27 28 29 30 31
May 2019 Remittance of SSS
contributions and loan
payments for April 2019
by employers whose SSS no.
Mon Tue Wed Thu Fri Sat/Sun
ends in 1 or 2.

1
Labor Day
2 3 4/5
14 Tuesday
e-Filing of 1601-C
(WTC) for April 2019 (Groups
6 7 8 9 10 11/12 B, C, D and E).
e-Filing of 0619-E, 0619-F
and 1602 (EWT and FWT) for
13 14 15 16 17 18/19 April 2019 (Groups B, C, D
Election Day
(Special Non- and E).
Working Day)
Remittance of HDMF
contributions for
20 21 22 23 24 25/26 April 2019 by employers
whose names begin with
letters A to D.
27 28 29 30 31
15 Wednesday
02 Thursday
Submission to PEZA
10 FridayFiling with the SEC
Filing and payment
of 1701Q (self-employed/
professional ITR) for QE
of annual reports by PEZA- of AFS/Annual Report for YE 31 March 2019.
registered enterprises whose 31 December 2018 by
corporations with license no. e-Filing of 1601-C (WTC) for
YE 31 January 2019.
ending in 5 and 6 (last day). April 2019 (Group A).

03 FridayFiling with the SEC


Filing and payment of 1601-C
(WTC) for April 2019 (non-
e-Filing of 0619-E, 0619-F
and 1602 (EWT and FWT) for
of AFS/Annual Report for YE eFPS filers). April 2019 (Group A).
31 December 2018 by e-Payment of 1601-C (WTC)
Filing and payment of
corporations with license no. for April 2019 (all eFPS filers).
0619-E, 0619-F and 1602
ending in 3 and 4 (last day).
(EWT and FWT) for April 2019 e-Payment of 0619-E, 0619-F

06 Monday
Filing with the SEC
(non-eFPS filers).
e-Filing and e-Payment/
and 1602 (EWT and FWT) for
April 2019 (all eFPS filers).
of AFS/Annual Report for YE Filing and payment of 1600 e-Filing and e-Payment/
31 December 2018 by (VAT/PT withheld) for April Filing and payment of 1702
corporations with license no. 2019. (ITR) for YE 31 January 2019.
ending in 5 and 6 (first day). e-Submission of sales report e-Filing and e-Payment/
e-Filing and e-Payment/ using CRM/POS and/or other Filing and payment of 1707-A
Filing and payment of 2000 sales machine with TIN ending (CGT) for YE 31 January 2019.
(DST) for April 2019. in odd number for April 2019. Submission of bound loose

08 Wednesday
Issuance of 2306 (Certificate leaf books of accounts and
of VAT/PT withheld) for April other required documents for
e-Submission of 2019. YE 30 April 2019 registered
sales report using CRM/POS under loose-leaf.
Issuance of 2307 (Certificate
and/or other sales machine
of VAT/PT withheld) for April Submission to PEZA of AFS
with TIN ending in even
2019. and ITR filed with the BIR on
number for April 2019.
15 April 2019 by PEZA-
registered enterprises whose
YE 31 December 2018.
Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
Submission to PEZA of Remittance of PHIC Submission of SLSP for QE
Annual Tax Incentives Report contributions for April 2019 by 30 April 2019 (non-eFPS
by PEZA-registered employers whose PEN ends in filers).
enterprises for YE 5 to 9. Remittance of SSS
31 December 2018.
Remittance of SSS
contributions and loan
21 Tuesday
e-Filing of 2550M
contributions and loan
payments for April 2019
by employers whose SSS no.
payments for April 2019 (VAT) for April 2019 (Group E). ends in 7 or 8.
by employers whose SSS no. Filing with the SEC of AFS for
ends in 3 or 4.
Remittance of PHIC
YE 31 January 2019 by
securities brokers.
29 Wednesday
Submission to PEZA
of annual reports by PEZA-
22 Wednesday
contributions for April 2019
by employers whose PEN registered enterprises whose
ends in 0 to 4. e-Filing of 2550M YE 28 February 2019.

30 Thursday
(VAT) for April 2019 (Group D).
Remittance of HDMF loan
payments for April 2019.
23 Thursday e-Filing and

16 Thursday e-Filing of 2550M


(VAT) for April 2019 (Group C).
e-Payment/Filing and
payment of 1702Q (ITR) for

May
Filing with the SEC QE 31 March 2019.
of annual report for YE
31 January 2019 by
corporations whose securities
24 FridayFiling with the SEC
Submission of Inventory Lists
for YE 30 April 2019.
of AFS/Annual Report for YE
are registered under the SRC/ Submission of soft copy of
31 December 2018 by
RSA. books of accounts and other
corporations with license no.

17 Friday ending in 7 and 8 (last day). required documents for YE


30 April 2019 registered under
Remittance of e-Filing of 2550M (VAT) for CAS.
HDMF contributions for April April 2019 (Group B).
e-Submission of SLSP for QE
2019 by employers whose Remittance of HDMF 30 April 2019 (LTS & eFPS
names begin with letters E to contributions for April 2019 filers).
L. by employers whose names

20 Monday begin with letters M to Q.


31 Friday
27 Monday
Filing with the SEC
Filing with the SEC of AFS/Annual Report for YE
of AFS/Annual Report for YE Filing with the SEC 31 December 2018 by
31 December 2018 by of AFS/Annual Report for YE corporations with license no.
corporations with license no. 31 December 2018 by ending in 9 and 0 (last day).
ending in 7 and 8 (first day). corporations with license no.
ending in 9 and 0 (first day). Filing with the SEC of AFS for
Filing and payment of 2550M YE 31 January 2019
(VAT or PT) for April 2019 (non- e-Filing of 2550M (VAT) for by corporations whose
eFPS filers). April 2019 (Group A). securities are not registered
Issuance of 2307 (EWT e-Payment of 2550M (VAT) for under the SRC/RSA.
Certificate) for QE 30 April April 2019 (all eFPS filers). Remittance of SSS
2019. contributions and loan
e-Filing and e-Payment/
Remittance of SSS Filing and payment of 2550Q payments for April 2019 by
contributions and loan (VAT) for QE 30 April 2019. employers whose SSS no.
payments for April 2019 ends in 9 or 0.
e-Filing and e-Payment/
by employers whose SSS no. Remittance of HDMF
Filing and payment of 2551Q
ends in 5 or 6. contributions for April 2019 by
(PT) for QE 30 April 2019.
employers whose names
begin with letters R to Z.

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
Uncle
The Filipino extended family fills the gap and eases the pain.

Hazel V. Castillo When it’s time for the bride’s last dance, my grandfather stood up
BS Accountancy and held my aunt’s hand.
Polytechnic University
of the Philippines

“Oh don’t cry, I am trying not to cry na nga eh.”


“Sorry but I couldn’t help it. You’re so beautiful
and I’m sure that wherever he is, he is so proud of
you.”
“I sure miss my father a lot. Thank you, Tito, for being here.”
June 2019
Mon Tue Wed Thu Fri Sat/Sun

1/2

3 4 5 6 7 8/9
Eidul Fitr *

June
10 11 12 13 14 15/16
Independence
Day

17 18 19 20 21 22/23

24 25 26 27 28 29/30

* Date varies based on Islamic Calendar


June 2019
e-Filing of 0619-E, 0619-F
Mon Tue Wed Thu Fri Sat/Sun
and 1602 (EWT and FWT)
1/2 for May 2019 (Group E).

3 4 5 6 7 8/9
13 Thursday
Filing with the SEC
Eidul Fitr * of annual report for YE
28 February 2019
10 11 12 13 14 15/16 by corporations whose
Independence
Day
securities are registered
under the SRC/RSA.
17 18 19 20 21 22/23 e-Filing of 1601-C (WTC)
for May 2019 (Groups C
and D).
24 25 26 27 28 29/30 e-Filing of 0619-E, 0619-F
and 1602 (EWT and FWT)
* Date varies based on Islamic Calendar for May 2019 (Groups C
and D).

14 Friday
05 Wednesday e-Submission of sales e-Filing of 1601-C
report using CRM/POS (WTC) for May 2019 (Group
e-Filing and B).
e-Payment/Filing and and/or other sales machine
with TIN ending in even/ e-Filing of 0619-E, 0619-F
payment of 2000 (DST) for
odd number for May 2019. and 1602 (EWT and FWT)
May 2019.
Issuance of 2306 for May 2019 (Group B).
10 Monday
Filing and
(Certificate of VAT/PT
withheld) for May 2019.
Remittance of HDMF
contributions for May 2019
payment of 1601-C (WTC) Issuance of 2307 by employers whose names
for May 2019 (non-eFPS (Certificate of VAT/PT begin with letters A to D.
filers). withheld) for May 2019. Submission to PEZA of
Filing and payment of Remittance of SSS AFS and ITR filed with the
0619-E, 0619-F and 1602 contributions and loan BIR on 15 May 2019 by
(EWT and FWT) for May payments for May 2019 PEZA-registered enterprises
2019 (non-eFPS filers). by employers whose SSS whose YE 31 January 2019.
e-Filing and e-Payment/ no. ends in 1 or 2. Submission to PEZA of
Filing and payment of Annual Tax Incentives
1600 (VAT/PT withheld) for
May 2019.
11 Tuesday
e-Filing of 1601-C
Report by PEZA-registered
enterprises for YE
(WTC) for May 2019 (Group 31 January 2019.
E).

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
17 Monday
e-Filing of
18 Tuesday
Filing with the SEC
25 Tuesday
e-Filing of 2550M
1601-C (WTC) for of AFS for YE 28 February (VAT) for May 2019 (Group
May 2019 (Group A). 2019 by securities brokers. A).
e-Filing of 0619-E, 0619-F
and 1602 (EWT and FWT)
for May 2019 (Group A).
19 Wednesday
Remittance of
e-Payment of 2550M (VAT)
for May 2019 (all eFPS
filers).
HDMF contributions for
e-Payment of 1601-C May 2019 by employers e-Filing and e-Payment/
(WTC) for May 2019 (all whose names begin with Filing and payment of
eFPS filers). letters E to L. 2550Q (VAT) for QE 31 May
2019.
20 Thursday
e-Payment of 0619-E,
0619-F and 1602 (EWT and e-Filing and e-Payment/
FWT) for May 2019 (all Filing and Filing and payment of
eFPS filers). payment of 2550M (VAT or 2551Q (PT) for QE 31 May
PT) for May 2019 (non- 2019.
e-Filing and e-Payment/ eFPS filers).
Filing and payment of Submission of SLSP for
1702 (ITR) for YE Issuance of 2307 (EWT QE 31 May 2019
28 February 2019. Certificate) for QE 31 May (non-eFPS filers).

June
2019.
e-Filing and e-Payment/ Remittance of SSS
Filing and payment of Remittance of SSS contributions and loan
1707-A (CGT) for YE contributions and loan payments for May 2019
28 February 2019. payments for May 2019 by employers whose SSS
by employers whose SSS no. ends in 7 or 8.
Submission of bound no. ends in 5 or 6.
loose leaf books of
accounts and other
required documents for YE
Remittance of PHIC
contributions for May 2019
28 Friday
Filing with the SEC
31 May 2019 registered by employers whose PEN of AFS for YE 28 February
under loose-leaf. ends in 5 to 9. 2019 by corporations
whose securities are not
Remittance of SSS
contributions and loan 21 Friday
e-Filing of 2550M
registered under the SRC/
RSA.
payments for May 2019 (VAT) for May 2019 (Group
by employers whose SSS Submission to PEZA of
E). annual reports by PEZA-
no. ends in 3 or 4.
Remittance of PHIC
contributions for May 2019
24 Monday
e-Filing of 2550M
registered enterprises
whose YE 31 March 2019.
by employers whose PEN (VAT) for May 2019 (Groups Remittance of HDMF
ends in 0 to 4. B, C and D). contributions for May 2019
by employers whose
Remittance of HDMF loan Remittance of HDMF names begin with letters R
payments for May 2019. contributions for May 2019 to Z.
by employers whose
names begin with letters M
to Q.

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
Nanay
If she treated you like her son, then take care of her as though she were
your real mother.
Patricia Adora G. Alcala Jojo is an overseas Filipino worker in Dubai. His grandmother,
BS Accountancy who raised him without help from his parents, now lives in a care
Manuel S. Enverga University
Foundation, Lucena
home. Jojo visits her every year, whatever the expense. I took
this picture at her birthday party there.
“People ask why I visit every year, even if flights aren’t
cheap. I love my grandmother. I couldn’t have become
successful without her. She raised me all on her own, and
the least I could do is spend all I can with her while she’s still
alive. Time is not on our side; life is short.”
July 2019
Mon Tue Wed Thu Fri Sat/Sun

1 2 3 4 5 6/7

8 9 10 11 12 13/14

15 16 17 18 19 20/21

July
22 23 24 25 26 27/28

29 30 31
July 2019
Remittance of SSS
Mon Tue Wed Thu Fri Sat/Sun contributions and loan
payments for June 2019
1 2 3 4 5 6/7 by employers whose SSS no.
ends in 1 or 2.

8 9 10 11 12 13/14 11 Thursday
e-Filing of 1601-C
(WTC) for June 2019 (Group
E).
15 16 17 18 19 20/21

12 Fridaye-Filing of 1601-C
22 23 24 25 26 27/28 (WTC) for June 2019 (Group
D).
Remittance of HDMF
29 30 31 contributions for June 2019
by employers whose names
begin with letters A to D.

01 Monday
e-Filing and
08 Mondaye-Submission of 15 Monday Filing with the SEC
e-Payment/Filing and sales report using CRM/POS of annual report for YE 31
payment of 1702Q (ITR) for and/or other sales machine March 2019 by corporations
QE 30 April 2019. with TIN ending in even whose securities are
Submission of Inventory Lists number for June 2019. registered under the SRC/
RSA.
10 Wednesday
for YE 31 May 2019.
Submission of soft copy of e-Filing of 1601-C (WTC) for
Filing and payment June 2019 (Groups A, B and
books of accounts and other of 1601-C (WTC) for June
required documents for YE C).
2019 (non-eFPS filers).
31 May 2019 registered under e-Payment of 1601-C (WTC)
CAS. e-Filing and e-Payment/ for June 2019 (all eFPS filers).
Filing and payment of 1600
e-Submission of SLSP for (VAT/PT withheld) for June e-Filing and e-Payment/
QE 31 May 2019 (LTS & eFPS 2019. Filing and payment of 1702
filers). (ITR) for YE 31 March 2019.
e-Submission of sales report
Remittance of SSS using CRM/POS and/or other e-Filing and e-Payment/
contributions and loan sales machine with TIN ending Filing and payment of 1707-A
payments for May 2019 in odd number for June 2019. (CGT) for YE 31 March 2019.
by employers whose SSS no.
Issuance of 2306 (Certificate Submission of bound loose
ends in 9 or 0.
of VAT/PT withheld) for June leaf books of accounts and
Payment of 2nd installment 2019. other required documents for
of RPT for 2019. YE 30 June 2019 registered
Issuance of 2307 (Certificate under loose-leaf.
05 Friday
e-Filing and
of VAT/PT withheld) for June
2019. Submission to PEZA of AFS
and ITR filed with the BIR on
e-Payment/Filing and 17 June 2019 by PEZA-
payment of 2000 (DST) for registered enterprises whose
June 2019. YE 28 February 2019.

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
Submission to PEZA of
Annual Tax Incentives Report
by PEZA-registered
Payment of 3rd installment of
local taxes. 30 Tuesday
e-Filing and
enterprises for YE
28 February 2019. 23 Tuesday
e-Filing of 2550M
e-Payment/Filing and
payment of 1702Q (ITR) for
QE 31 May 2019.
Remittance of SSS (VAT) for June 2019 (Group C).
Submission of Inventory Lists

24
contributions and loan
payments for June 2019
Wednesday for YE 30 June 2019.
by employers whose SSS no. e-Filing of 2550M Submission of soft copy of
ends in 3 or 4. (VAT) for June 2019 (Group B). books of accounts and other
Remittance of PHIC Remittance of HDMF required documents for YE
contributions for June 2019 contributions for June 2019 by 30 June 2019 registered under
by employers whose PEN employers whose names CAS.
ends in 0 to 4. begin with letters M to Q. e-Submission of SLSP for QE
30 June 2019 (LTS & eFPS
Remittance of HDMF loan
payments for June 2019. 25 Thursday filers).

31 Wednesday
e-Filing of 2550M

19 Friday
Filing with the SEC
(VAT) for June 2019 (Group A).
e-Payment of 2550M (VAT) for e-Filing and
e-Payment/Filing and
of AFS for YE 31 March 2019 June 2019 (all eFPS filers).
by securities brokers. payment of 1601-EQ,
e-Filing and e-Payment/ 1601-FQ,1602Q and 1603
Remittance of HDMF Filing and payment of 2550Q (EWT, FWT and FBT) for QE
contributions for June 2019 by (VAT) for QE 30 June 2019. 30 June 2019.
employers whose names e-Filing and e-Payment/
begin with letters E to L. Submission of list of regular
Filing and payment of 2551Q suppliers of goods and

22 Monday

July
(PT) for QE 30 June 2019. services by top withholding
Submission of SLSP for QE agents for the first semester of
Filing and payment 2019.
30 June 2019 (non-eFPS
of 2550M (VAT or PT) for
filers). Submission of contract of
June 2019 (non-eFPS filers).
Remittance of SSS lease and information on
e-Filing of 2550M (VAT) for lessee/lessors/sub-lessors of
contributions and loan
June 2019 (Groups D and E). commercial establishments,
payments for June 2019
Issuance of 2307 (EWT by employers whose SSS no. buildings or spaces for tenants
Certificate) for QE 30 June ends in 7 or 8. as of 30 June 2019.
2019.
29 Monday
Remittance of SSS
Remittance of SSS contributions and loan
contributions and loan Filing with the SEC payments for June 2019
payments for June 2019 of AFS for YE 31 March 2019 by employers whose SSS no.
by employers whose SSS no. by corporations whose ends in 9 or 0.
ends in 5 or 6. securities are not registered Remittance of HDMF
Remittance of PHIC under the SRC/RSA. contributions for June 2019
contributions for June 2019 Submission to PEZA of by employers whose names
by employers whose PEN annual reports by PEZA- begin with letters R to Z.
ends in 5 to 9. registered enterprises whose
YE 30 April 2019.

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
Kuya
Stressed over homework? Remember young kuya who, at his age, works
hard for his six siblings.
John Carlo San Agustin Child labor is a serious issue. For some children, they labor at a
Senior High School, Business and young age because they have to be the breadwinners for their
Management (ABM)
younger siblings.
Columban College Barretto Inc.,
Olongapo City “How old are you? And why are you working at an early age?”
“I have six siblings. My only source of income is to
sell this. I don’t care about my age, since I am the
oldest. It is not about me but also my family, my
dreams, and their future.”
“Here, maybe this can help.“ I handed him some money.
“No, I cannot accept that, I’m not a beggar, just buy one
instead.”
My heart jumped: I bought one of his plastic buckets.
August 2019
Mon Tue Wed Thu Fri Sat/Sun

1 2 3/4

5 6 7 8 9 10/11

12 13 14 15 16 17/18
Eidul Adha*

August
19 20 21 22 23 24/25
Ninoy Aquino
Day

26 27 28 29 30 31/1
National
Heroes Day

* Date varies based on Islamic Calendar


August 2019 Issuance of 2307
(Certificate of VAT/PT
withheld) for July 2019.
Mon Tue Wed Thu Fri Sat/Sun Remittance of SSS
contributions and loan
1 2 3/4 payments for July 2019
by employers whose SSS
no. ends in 1 or 2.
5 6 7 8 9 10/11
14 Wednesday
e-Filing of 1601-C
12 13 14 15 16 17/18
(WTC) for July 2019 (Group
Eidul Adha*
B).
19 20 21 22 23 24/25 e-Filing of 0619-E, 0619-F
Ninoy Aquino
Day and 1602 (EWT and FWT)
for July 2019 (Group B).
26 27 28 29 30 31/1 Submission to PEZA of
National
Heroes Day AFS and ITR filed with the
BIR on 15 July 2019 by
* Date varies based on Islamic Calendar
PEZA-registered
enterprises whose YE

05 Monday
e-Filing and
Filing and payment of
0619-E, 0619-F and 1602
31 March 2019.
Submission to PEZA of
e-Payment/Filing and (EWT and FWT) for July Annual Tax Incentives
payment of 2000 (DST) for 2019 (non-eFPS filers). Report by PEZA-registered
July 2019. e-Filing of 1601-C (WTC) enterprises for YE 31
for July 2019 (Groups C, D March 2019.
08 Thursday
e-Submission of
and E).
e-Filing of 0619-E, 0619-F
Remittance of HDMF
contributions for July 2019
sales report using CRM/ and 1602 (EWT and FWT) by employers whose
POS and/or other sales for July 2019 (Groups C, D names begin with letters A
machine with TIN ending in and E). to D.
even number for July 2019.

13 Filing with the SEC


Tuesday
e-Filing and e-Payment/
Filing and payment of 15 Thursday
Filing and
1600 (VAT/PT withheld) for payment of 1701Q (self-
of annual report for YE July 2019. employed/professional ITR)
30 April 2019 by e-Submission of sales for QE 30 June 2019.
corporations whose report using CRM/POS e-Filing of 1601-C (WTC)
securities are registered and/or other sales machine for July 2019 (Group A).
under the SRC/RSA. with TIN ending in odd
number for July 2019. e-Filing of 0619-E, 0619-F
Filing and payment of and 1602 (EWT and FWT)
1601-C (WTC) for July 2019 Issuance of 2306 for July 2019 (Group A).
(non-eFPS filers). (Certificate of VAT/PT
withheld) for July 2019.

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
e-Payment of 1601-C
(WTC) for July 2019 (all 20 Tuesday
Filing and
e-Filing and e-Payment/
Filing and payment of
eFPS filers). payment of 2550M (VAT or 2551Q (PT) for QE 31 July
e-Payment of 0619-E, PT) for July 2019 (non- 2019.
0619-F and 1602 (EWT and eFPS filers). Submission of SLSP for QE
FWT) for July 2019 (all Issuance of 2307 (EWT 31 July 2019 (non-eFPS
eFPS filers). Certificate) for QE 31 July filers).
e-Filing and e-Payment/ 2019. Remittance of SSS
Filing and payment of Remittance of SSS contributions and loan
1702 (ITR) for YE 30 April contributions and loan payments for July 2019
2019. payments for July 2019 by employers whose SSS
e-Filing and e-Payment/ by employers whose SSS no. ends in 7 or 8.
Filing and payment of
1707-A (CGT) for YE
30 April 2019.
no. ends in 5 or 6.
Remittance of PHIC
28 Wednesday
Filing with the SEC
contributions for July 2019 of AFS for YE 30 April 2019
Submission of bound by employers whose PEN by corporations whose
loose leaf books of ends in 5 to 9. securities are not registered
accounts and other
22 Thursday
under the SRC/RSA.
required documents for YE
31 July 2019 registered
under loose-leaf.
e-Filing of 2550M
(VAT) for July 2019 (Groups
29 Thursday
e-Filing and
Remittance of SSS D and E). e-Payment/Filing and

23 Friday
contributions and loan payment of 1702Q (ITR) for
payments for July 2019 QE 30 June 2019.
by employers whose SSS e-Filing of 2550M
(VAT) for July 2019 (Group Submission to PEZA of
no. ends in 3 or 4. annual reports by PEZA-
C).
Remittance of PHIC registered enterprises
contributions for July 2019 Remittance of HDMF whose YE 31 May 2019.
contributions for July 2019
by employers whose PEN
30 Friday

August
ends in 0 to 4. by employers whose
names begin with letters M Submission of
Remittance of HDMF loan to Q. Inventory Lists for YE
payments for July 2019.
27 Tuesday
31 July 2019.

19 Filing with the SEC


Monday
e-Filing of 2550M
(VAT) for July 2019 (Groups
Submission of soft copy of
books of accounts and
of AFS for YE 30 April 2019 A and B). other required documents
by securities brokers. for YE 31 July 2019
e-Payment of 2550M (VAT) registered under CAS.
Remittance of HDMF for July 2019 (all eFPS
contributions for July 2019 filers). e-Submission of SLSP for
by employers whose QE 31 July 2019 (LTS &
names begin with letters E e-Filing and e-Payment/ eFPS filers).
to L. Filing and payment of
2550Q (VAT) for QE 31 July Remittance of HDMF
2019. contributions for July 2019
by employers whose names
begin with letters R to Z.

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
Kropek
You are never too young to solve your own problems.
Nicole Abigail Lumbao My friends and I went to Rizal Park (Luneta) to relax. While
BS Accountancy Technology relaxing, I saw a girl wearing her school uniform who asked if we
Colegio de San Juan de Letran,
Manila
can buy some of her kropek.
“Please buy some of my kropek.”
“Are your school hours done?”
“Yes. After school, I must walk around to sell kropek.”
“Where are your parents? Why are you doing this?”
“They’re at home. I must do this to have pocket money and
to help my family.”
September 2019
Mon Tue Wed Thu Fri Sat/Sun

31/1

2 3 4 5 6 7/8

9 10 11 12 13 14/15

16 17 18 19 20 21/22

September
23 24 25 26 27 28/29

30
September 2019 11 Wednesday
e-Filing of 1601-C
(WTC) for August 2019 (Group
Mon Tue Wed Thu Fri Sat/Sun
E).
31/1 e-Filing of 0619-E, 0619-F and
1602 (EWT and FWT) for
August 2019 (Group E).
2 3 4 5 6 7/8
12 Thursday
e-Filing of 1601-C
(WTC) for August 2019 (Group
9 10 11 12 13 14/15
D).
e-Filing of 0619-E, 0619-F and
1602 (EWT and FWT) for
16 17 18 19 20 21/22
August 2019 (Group D).

23 24 25 26 27 28/29 13 FridayFiling with the SEC of


annual report for YE 31 May
30 2019 by corporations whose
securities are registered under
the SRC/RSA.
e-Filing of 1601-C (WTC) for
02 Monday
Remittance of SSS
Filing and payment of 0619-
E, 0619-F and 1602 (EWT
August 2019 (Group C).
e-Filing of 0619-E, 0619-F and
and FWT) for August 2019
contributions and loan 1602 (EWT and FWT) for
(non-eFPS filers).
payments for July 2019 by August 2019 (Group C).
employers whose SSS no. e-Filing and e-Payment/
ends in 9 or 0. Filing and payment of 1600 Submission to PEZA of AFS
(VAT/PT withheld) for August and ITR filed with the BIR on
05 Thursday
e-Filing and
2019.
e-Submission of sales
15 August 2019 by PEZA-
registered enterprises whose
e-Payment/Filing and YE 30 April 2019.
report using CRM/POS and/
payment of 2000 (DST) for or other sales machine with Submission to PEZA of Annual
August 2019. TIN ending in odd number Tax Incentives Report by

09 Monday for August 2019. PEZA-registered enterprises for


YE 30 April 2019.
e-Submission of Issuance of 2306 (Certificate
sales report using CRM/POS of VAT/PT withheld) for Remittance of HDMF
and/or other sales machine August 2019. contributions for August 2019
with TIN ending in even by employers whose names
Issuance of 2307 (Certificate
number for August 2019. begin with letters A to D.
of VAT/PT withheld) for

10 Tuesday
Filing and payment
August 2019.
Remittance of SSS
16 Monday
e-Filing of 1601-C
contributions and loan (WTC) for August 2019 (Groups
of 1601-C (WTC) for August
payments for August 2019 A and B).
2019 (non-eFPS filers).
by employers whose SSS
no. ends in 1 or 2.

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
e-Filing of 0619-E, 0619-F
and 1602 (EWT and FWT) for 20 FridayFiling and payment
Submission of SLSP for QE
31 August 2019 (non-eFPS
August 2019 (Groups A and filers).
of 2550M (VAT or PT) for
B). Remittance of SSS
August 2019 (non-eFPS
e-Payment of 1601-C (WTC) filers). contributions and loan
for August 2019 (all eFPS payments for August 2019
Issuance of 2307 (EWT
filers). by employers whose SSS no.
Certificate) for QE 31 August
e-Payment of 0619-E, 0619-F ends in 7 or 8.
2019.
and 1602 (EWT and FWT) for
August 2019 (all eFPS filers).
Remittance of SSS
contributions and loan
27 FridaySubmission to PEZA
e-Filing and e-Payment/ payments for August 2019 of annual reports by PEZA-
Filing and payment of 1702 by employers whose SSS registered enterprises whose
(ITR) for YE 31 May 2019. no. ends in 5 or 6. YE 30 June 2019.

30 Monday
e-Filing and e-Payment/ Remittance of PHIC
Filing and payment of contributions for August
1707-A (CGT) for YE 31 May 2019 by employers whose Filing with the SEC of
2019. PEN ends in 5 to 9. AFS for YE 31 May 2019 by
corporations whose securities
Submission of bound loose
leaf books of accounts and
other required documents for
23 Monday e-Filing of 2550M
are not registered under the
SRC/RSA.
YE 31 August 2019 registered (VAT) for August 2019 e-Filing and e-Payment/
under loose-leaf. (Groups C, D and E). Filing and payment of 1702Q

24 Tuesday
(ITR) for QE 31 July 2019.
Remittance of SSS
contributions and loan Submission of Inventory Lists
e-Filing of 2550M
payments for August 2019 for YE 31 August 2019.
(VAT) for August 2019 (Group
by employers whose SSS no. B). Submission of soft copy of
ends in 3 or 4. books of accounts and other
Remittance of HDMF
Remittance of PHIC required documents for YE
contributions for August
contributions for August 2019 31 August 2019 registered
2019 by employers whose
by employers whose PEN under CAS.
names begin with letters M
ends in 0 to 4. to Q. e-Submission of SLSP for QE
31 August 2019 (LTS & eFPS
25 Wednesday
Remittance of HDMF loan
payments for August 2019. filers).

September
e-Filing of 2550M
18 Wednesday Remittance of SSS
(VAT) for August 2019 contributions and loan
Filing with the SEC (Group A). payments for August 2019 by
of AFS for YE 31 May 2019 by e-Payment of 2550M (VAT) employers whose SSS no.
securities brokers. for August 2019 (all eFPS ends in 9 or 0.

19 Thursday
Remittance of
filers).
e-Filing and e-Payment/
Remittance of HDMF
contributions for August 2019
HDMF contributions for Filing and payment of by employers whose names
August 2019 by employers 2550Q (VAT) for QE begin with letters R to Z.
whose names begin with 31 August 2019. Payment of 3rd installment of
letters E to L. e-Filing and e-Payment/ RPT for 2019.
Filing and payment of
2551Q (PT) for QE 31 August
2019.
Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
Lawton
A son looks up to his father, not only for his profession,
but also because of his example.
Leonardo T. Saldivar Jr. I took this photo a few days before I started my final year in
BS Accountancy college. I rode with my father, a jeepney driver, to Lawton. From
Lyceum of the Philippines University there, I would ride a bus going to Cavite. My father looked up
- Cavite
to ask a passenger where he was going. At that very moment, I
thought to myself:
“Pa, I already know where I’m going. I’ll do my very best to
graduate and become a CPA so I could help you in providing
for our family’s needs. I feel elated that all your hard work
will soon come to fruition. I will never let you down. You are
the man I look up to. I couldn’t thank you enough.”
October 2019
Mon Tue Wed Thu Fri Sat/Sun

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
October

28 29 30 31
October 2019 Remittance of HDMF
contributions for September
Mon Tue Wed Thu Fri Sat/Sun 2019 by employers whose
names begin with letters A
1 2 3 4 5/6 to D.

7 8 9 10 11 12/13 15 Tuesday
Payment of 2nd
installment of 1701 (self-
employed/professional ITR)
14 15 16 17 18 19/20 for YE 31 December 2018.
e-Filing of 1601-C (WTC) for
September 2019 (Group A).
21 22 23 24 25 26/27
e-Payment of 1601-C (WTC)
for September 2019 (all
28 29 30 31 eFPS filers).
e-Filing and e-Payment/
Filing and payment of 1702
(ITR) for YE 30 June 2019.
07 Monday
e-Filing and
Issuance of 2306 (Certificate
of VAT/PT withheld) for e-Filing and e-Payment/
Filing and payment of 1707-
September 2019.
e-Payment/Filing and A (CGT) for YE 30 June
payment of 2000 (DST) for Issuance of 2307 (Certificate
2019.
September 2019. of VAT/PT withheld) for
September 2019. Submission of bound loose
08 Tuesday
e-Submission of
Remittance of SSS
contributions and loan
leaf books of accounts and
other required documents for
sales report using CRM/POS YE 30 September 2019
payments for September
and/or other sales machine registered under loose-leaf.
2019 by employers whose
with TIN ending in even SSS no. ends in 1 or 2. Submission to PEZA of AFS
number for September 2019. and ITR filed with the BIR on

10 Thursday 11 Fridaye-Filing of 1601-C


16 September 2019 by
PEZA-registered enterprises
Filing and payment (WTC) for September 2019 whose YE 31 May 2019.
of 1601-C (WTC) for (Group E).
September 2019 (non-eFPS Submission to PEZA of
filers).
e-Filing and e-Payment/
14 Monday
Filing with the SEC
Annual Tax Incentives Report
by PEZA-registered
of annual report for YE enterprises for YE 31 May
Filing and payment of 1600 2019.
(VAT/PT withheld) for 30 June 2019 by
September 2019. corporations whose Remittance of SSS
securities are registered contributions and loan
e-Submission of sales under the SRC/RSA. payments for September
report using CRM/POS and/ 2019 by employers whose
or other sales machine with e-Filing of 1601-C (WTC) for
September 2019 (Groups B, SSS no. ends in 3 or 4.
TIN ending in odd number
for September 2019. C and D).

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
Remittance of PHIC
contributions for September 23 Wednesday
e-Filing of 2550M
29 Tuesday
Submission to
2019 by employers whose
(VAT) for September 2019 PEZA of annual reports by
PEN ends in 0 to 4.
(Group C). PEZA-registered enterprises
Remittance of HDMF loan
24 Thursday
whose YE 31 July 2019.
payments for September
2019. e-Filing of 2550M 30 Wednesday
18 Friday
(VAT) for September 2019 e-Filing and
(Group B). e-Payment/Filing and
Filing with the SEC payment of 1702Q (ITR) for
Remittance of HDMF
of AFS for YE 30 June 2019 QE 31 August 2019.
contributions for September
by securities brokers.
2019 by employers whose Submission of Inventory
Remittance of HDMF names begin with letters M Lists for YE 30 September
contributions for September to Q. 2019.
2019 by employers whose
names begin with letters E
to L.
25 Friday e-Filing of 2550M
Submission of soft copy of
books of accounts and other
required documents for YE

21 Monday
(VAT) for September 2019
30 September 2019
(Group A).
Filing and payment registered under CAS.
e-Payment of 2550M (VAT)
of 2550M (VAT or PT) for e-Submission of SLSP for
for September 2019 (all
September 2019 (non-eFPS QE 30 September 2019 (LTS
eFPS filers).
filers). & eFPS filers).
e-Filing and e-Payment/
e-Filing of 2550M (VAT) for
September 2019 (Group E).
Filing and payment of
2550Q (VAT) for QE 30
31 Thursday
e-Filing and
Issuance of 2307 (EWT September 2019. e-Payment/Filing and
Certificate) for QE payment of 1601-EQ,
e-Filing and e-Payment/
30 September 2019. 1601-FQ,1602Q and 1603
Filing and payment of
Remittance of SSS 2551Q (PT) for QE 30 (EWT, FWT and FBT) for QE
contributions and loan September 2019. 30 September 2019.
payments for September Remittance of SSS
Submission of SLSP for QE
2019 by employers whose contributions and loan
30 September 2019 (non-
SSS no. ends in 5 or 6. payments for September
eFPS filers).
Remittance of PHIC 2019 by employers whose
Remittance of SSS SSS no. ends in 9 or 0.
contributions for September
contributions and loan
2019 by employers whose Remittance of HDMF
payments for September
PEN ends in 5 to 9. contributions for September
October

2019 by employers whose


Payment of 4th installment SSS no. ends in 7 or 8. 2019 by employers whose
of local taxes. names begin with letters R

22 Tuesday 28 MondayFiling with the SEC


to Z.

e-Filing of 2550M of AFS for YE 30 June 2019


(VAT) for September 2019 by corporations whose
(Group D). securities are not registered
under the SRC/RSA.

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
Keyk
It doesn’t take much to make our elders happy:
a simple cake they can share…and just being there.
Veronica Clare Lim On Christmas Day, we had a belated celebration of Lolo and
BS Accountancy Lola’s 39th wedding anniversary at a simple restaurant in
San Beda College - Alabang Alabang. We brought a cake.
“You have diabetes! You cannot eat this! I’m the only one
who can eat this.”
“Just one bite! Just one bite!”
“Okay, just one bite!”
“Wow, it’s too sweet! My sugar levels will surely shoot
up tomorrow.”
November 2019
Mon Tue Wed Thu Fri Sat/Sun

1 2/3
All Souls’ Day
All Saints’ Day
(Special
Non-working
day)

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 30/1
November

Bonifacio Day
November 2019 12 Tuesday
e-Filing of 1601-C
Mon Tue Wed Thu Fri Sat/Sun (WTC) for October 2019
(Group D).
1 2/3
All Souls’ Day
e-Filing of 0619-E, 0619-F
All Saints’ Day
(Special and 1602 (EWT and FWT)
Non-working
day)
for October 2019 (Group D).

4 5 6 7 8 9/10 13 Wednesday
Filing with the SEC
of annual report for YE 31
11 12 13 14 15 16/17 July 2019 by corporations
whose securities are
registered under the SRC/
18 19 20 21 22 23/24 RSA.
e-Filing of 1601-C (WTC)
for October 2019 (Group C).
25 26 27 28 29 30/1
Bonifacio Day
e-Filing of 0619-E, 0619-F
and 1602 (EWT and FWT)

05 Tuesday e-Filing of 0619-E, 0619-F


and 1602 (EWT and FWT)
for October 2019 (Group C).
e-Filing and
e-Payment/Filing and
payment of 2000 (DST) for
for October 2019 (Group E).
e-Filing and e-Payment/
14 Thursday
e-Filing of 1601-C
Filing and payment of (WTC) for October 2019
October 2019.
1600 (VAT/PT withheld) for (Group B).

08 Friday
e-Submission of
October 2019.
e-Submission of sales
e-Filing of 0619-E, 0619-F
and 1602 (EWT and FWT)
sales report using CRM/ report using CRM/POS for October 2019 (Group B).
POS and/or other sales and/or other sales machine Submission to PEZA of
machine with TIN ending in with TIN ending in odd AFS and ITR filed with the
even number for October number for October 2019. BIR on 15 October 2019 by
2019. PEZA-registered enterprises
Issuance of 2306
11 Monday (Certificate of VAT/PT whose YE 30 June 2019.
withheld) for October 2019. Submission to PEZA of
Filing and
Issuance of 2307 Annual Tax Incentives
payment of 1601-C (WTC)
(Certificate of VAT/PT Report by PEZA-registered
for October 2019 (non-
withheld) for October 2019. enterprises for YE 30 June
eFPS filers).
2019.
Filing and payment of Remittance of SSS
contributions and loan Remittance of HDMF
0619-E, 0619-F and 1602
payments for October 2019 contributions for October
(EWT and FWT) for October
by employers whose SSS 2019 by employers whose
2019 (non-eFPS filers).
no. ends in 1 or 2. names begin with letters A
e-Filing of 1601-C (WTC) to D.
for October 2019 (Group E).

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
15 Friday
Filing and
Remittance of HDMF loan
payments for October 25 Monday
e-Filing of 2550M
payment of 1701Q (self- 2019. (VAT) for October 2019
employed/professional ITR)
for QE 30 September 2019. 18 Filing with the SEC
Monday (Groups A, B and C).
e-Payment of 2550M (VAT)
e-Filing of 1601-C (WTC) of AFS for YE 31 July 2019 for October 2019 (all eFPS
for October 2019 (Group by securities brokers. filers).
A). e-Filing and e-Payment/
e-Filing of 0619-E, 0619-F
and 1602 (EWT and FWT)
19 Tuesday
Remittance of
Filing and payment of
2551Q (PT) for QE
for October 2019 (Group HDMF contributions for 31 October 2019.
A). October 2019 by
e-Filing and e-Payment/
employers whose names
e-Payment of 1601-C Filing and payment of
begin with letters E to L.
(WTC) for October 2019 (all 2550Q (VAT) for QE
eFPS filers).
e-Payment of 0619-E, 20 Wednesday
Filing and
31 October 2019.
Submission of SLSP for
0619-F and 1602 (EWT and payment of 2550M (VAT or QE 31 October 2019
FWT) for October 2019 PT) for October 2019 (non-eFPS filers).
(all eFPS filers). (non-eFPS filers). Remittance of SSS
e-Filing and e-Payment/ Issuance of 2307 (EWT contributions and loan
Filing and payment of Certificate) for QE payments for October 2019
1702 (ITR) for YE 31 July 31 October 2019. by employers whose SSS
2019. no. ends in 7 or 8.
Remittance of SSS
e-Filing and e-Payment/
Filing and payment of
1707-A (CGT) for YE
contributions and loan
payments for October 2019
by employers whose SSS
28 Thursday
Filing with the SEC
31 July 2019. of AFS for YE 31 July 2019
no. ends in 5 or 6.
by corporations whose
Submission of bound Remittance of PHIC securities are not registered
loose leaf books of contributions for October under the SRC/RSA.
accounts and other 2019 by employers whose
required documents for YE
31 October 2019 registered
PEN ends in 5 to 9.
29 Friday
e-Filing and
under loose-leaf.
Remittance of SSS
21 Thursday
e-Filing of 2550M
e-Payment/Filing and
payment of 1702Q (ITR) for
contributions and loan (VAT) for October 2019 QE 30 September 2019.
payments for October 2019 (Group E).
Submission to PEZA of

22 Friday
by employers whose SSS annual reports by PEZA-
no. ends in 3 or 4. registered enterprises
e-Filing of 2550M
Remittance of PHIC whose YE 31 August 2019.
(VAT) for October 2019
contributions for October (Group D). Remittance of HDMF
2019 by employers whose contributions for
November

PEN ends in 0 to 4. Remittance of HDMF


October 2019 by
contributions for October
employers whose names
2019 by employers whose
begin with letters R to Z.
names begin with letters M
to Q.
Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
Barefoot
Friends are better than gadgets or toys.
Rozzema Eustacio While on an outreach program in an Aeta community in
BS Accountancy Batangas, we had the opportunity to bond with these innocent,
Lyceum of the Philippines University
- Cavite
playful kids. They played happily among friends, unmindful of
what went on around them. We asked:

“How are the kids when they are not in school?”


One of the elders replied, “They just play happily
outside with each other. We do not have either TV
or toys.”
December 2019
Mon Tue Wed Thu Fri Sat/Sun

30/1

2 3 4 5 6 7/8
Feast of the
Immaculate
Conception
of Mary

9 10 11 12 13 14/15

16 17 18 19 20 21/22

23 24 25 26 27 28/29

Christmas Eve Christmas


(Special Day
Non-working
day)

30 31
Rizal Day Last day of
the year
(Special
Non-working
December

day)
December 2019 Filing and payment of 0619-
E, 0619-F and 1602 (EWT and
Mon Tue Wed Thu Fri Sat/Sun
FWT) for November 2019
(non-eFPS filers).
30/1
e-Filing and e-Payment/
Filing and payment of 1600
2 3 4 5 6 7/8
Feast of the
(VAT/PT withheld) for
Immaculate November 2019.
Conception
of Mary e-Submission of sales report
using CRM/POS and/or other
9 10 11 12 13 14/15 sales machine with TIN ending
in odd number for November
2019.
16 17 18 19 20 21/22 Issuance of 2306 (Certificate
of VAT/PT withheld) for
November 2019.
23 24 25 26 27 28/29
Christmas Christmas Issuance of 2307 (Certificate
Eve (Special
Non-working
Day
of VAT/PT withheld) for
day) November 2019.
Remittance of SSS
30 31 contributions and loan
Rizal Day Last day of
the year
payments for November 2019
(Special
Non-working
by employers whose SSS no.
day) ends in 1 or 2.

11 Wednesday
e-Filing of 1601-C
02 Monday
Submission of
05 Thursday
e-Filing and
(WTC) for November 2019
(Group E).
Inventory Lists for YE e-Payment/Filing and e-Filing of 0619-E, 0619-F
31 October 2019. payment of 2000 (DST) for and 1602 (EWT and FWT) for
Submission of soft copy of November 2019. November 2019 (Group E).
books of accounts and
other required documents
for YE 31 October 2019
09 Monday
e-Submission of 12 Thursday
e-Filing of 1601-C
registered under CAS. sales report using CRM/ (WTC) for November 2019
POS and/or other sales (Group D).
e-Submission of SLSP for machine with TIN ending in
QE 31 October 2019 even number for November e-Filing of 0619-E, 0619-F
(LTS & eFPS filers). 2019. and 1602 (EWT and FWT) for
November 2019 (Group D).
10 Tuesday
Remittance of SSS
contributions and loan
payments for October 2019 Filing and
payment of 1601-C (WTC)
13 Friday
e-Filing of 1601-C
by employers whose SSS (WTC) for November 2019
no. ends in 9 or 0. for November 2019 (non-
eFPS filers). (Group C).

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
e-Filing of 0619-E, 0619-F
and 1602 (EWT and FWT) for
Submission of bound
loose leaf books of 23 Monday
e-Filing of 2550M
November 2019 (Group C). accounts and other (VAT) for November 2019
Submission to PEZA of AFS required documents for YE (Groups C, D and E).
and ITR filed with the BIR on 30 November 2019
registered under loose-leaf. Remittance of HDMF
15 November 2019 by PEZA- contributions for November
registered enterprises whose Remittance of SSS 2019 by employers whose
YE 31 July 2019. contributions and loan names begin with letters M
Submission to PEZA of payments for November to Q.
Annual Tax Incentives Report 2019 by employers whose
by PEZA-registered
enterprises for YE 31 July
SSS no. ends in 3 or 4.
Remittance of PHIC
26 Thursday
e-Filing of 2550M
2019. contributions for November (VAT) for November 2019
Remittance of HDMF 2019 by employers whose (Groups A and B).
contributions for November PEN ends in 0 to 4. e-Payment of 2550M (VAT)
2019 by employers whose Remittance of HDMF loan for November 2019 (all eFPS
names begin with letters A to payments for November filers).
D. 2019. e-Filing and e-Payment/

16 Monday
Filing with the SEC of
19 Thursday
Filing with the SEC
Filing and payment of
2550Q (VAT) for QE
30 November 2019.
annual report for YE 31 August of AFS for YE 31 August
2019 by corporations whose 2019 by securities brokers. e-Filing and e-Payment/
securities are registered under Filing and payment of
Remittance of HDMF 2551Q (PT) for QE
the SRC/RSA. contributions for November 30 November 2019.
e-Filing of 1601-C (WTC) for 2019 by employers whose
November 2019 (Groups A names begin with letters E Submission of SLSP for QE
and B). to L. 30 November 2019
(non-eFPS filers).
e-Filing of 0619-E, 0619-F
and 1602 (EWT and FWT) for
November 2019 (Groups A
20 Friday
Filing and
Remittance of SSS
contributions and loan
and B). payment of 2550M (VAT or payments for November
PT) for November 2019 2019 by employers whose
e-Payment of 1601-C (WTC) (non-eFPS filers). SSS no. ends in 7 or 8.
for November 2019 (all eFPS
27 Friday
filers). Issuance of 2307 (EWT
Certificate) for QE
e-Payment of 0619-E, 0619-F 30 November 2019. Submission to
and 1602 (EWT and FWT) for PEZA of annual reports by
November 2019 (all eFPS Remittance of SSS PEZA-registered enterprises
filers). contributions and loan whose YE 30 September
payments for November 2019.
e-Filing and e-Payment/ 2019 by employers whose
Filing and payment of 1702 SSS no. ends in 5 or 6. Remittance of HDMF
(ITR) for YE 31 August 2019. contributions for November
Remittance of PHIC 2019 by employers whose
e-Filing and e-Payment/ contributions for November
Filing and payment of 1707-A names begin with letters R
2019 by employers whose to Z.
(CGT) for YE 31 August 2019. PEN ends in 5 to 9.
December

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar | Remittance/payment of taxes: Taxpayers are required to pay/remit taxes upon filing
of the returns, except e-filers under Groups B, C, D and E whose payment deadlines do not coincide with filing.
Our values photo-story contest
At PwC, our purpose is to build trust in society and solve important problems. We’re a network
of firms in 158 countries with over 250,000 people who are committed to delivering quality in
assurance, advisory and tax services.

In February 2017, Isla Lipana & Co./PwC Philippines launched a nationwide photo-story contest
to identify, campaign for, and redefine our Filipino values according to the ones such values would
best serve: our Filipino youth. In this regard, we have asked high school and university students all
over the archipelago to send their photo entries along with their stories and the values their photos
represent. The 12 photos below capture the values—at once timeless yet contemporary—we now
hold dear.

Walis Cleft lip Dalangin Bukang-liwayway


January February March April

Lakbay-turo Uncle Nanay Kuya


May June July August

Kropek Lawton Keyk Barefoot


September October November December

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar
Our partners and principals
Alexander B. Cabrera, Chairman and Senior Partner
Roderick M. Danao, Vice Chairman

Assurance Ma. Lois M. Gregorio-Abad Zaldy D. Aguirre


Geraldine H. Apostol Nelson Charsegun L. Aquino
Roderick M. Danao Ruth F. Blasco Imelda Ronnie D.G. Castro
Managing Partner Gina S. Detera Pocholo C. Domondon
Aldie P. Garcia Maria Rosell S. Gomez
Cherrylin M. Javier John-John Patrick V. Lim
Imelda V. Mangundaya Jan Michael L. Reyes
Catherine H. Santos Paul Chester U. See

Advisory Benjamin R. Azada Mary Jade R. Divinagracia


Consulting Managing Deals and Corporate Finance
Principal Managing Partner

Veronica R. Bartolome
Roberto C. Bassig
Tax Alexander B. Cabrera Lawrence C. Biscocho
Maria Lourdes P. Lim Carlos T. Carado II Roselle Y. Caraig
Managing Partner Geraldine E. Longa Harold S. Ocampo
Ma. Fedna B. Parallag

Our offices
Makati City Cebu City Iloilo City

29th Floor Philamlife Tower Unit 1102, 11th Floor 2nd Floor 10-11, The Galleria
8767 Paseo de Roxas China Bank Corporate Center Jalandoni Street, Iloilo City
1226 Makati City Samar Loop corner Road 5 Philippines
Cebu Business Park
Telephone: +63 (2) 845 2728 Mabolo, 6000 Cebu City Telephone: +63 (33) 335 5550
Fax: +63 (2) 845 2806 +63 (33) 320 6472
Email: markets@ph.pwc.com Telephone: +63 (32) 233 5020
+63 (32) 231 6464
www.pwc.com/ph Fax: +63 (32) 233 9615

Follow us on LinkedIn Like us on Facebook at Follow us on Twitter at


linkedin.com/company/ www.facebook.com/PwCPhilippines www.twitter.com/PwC_Philippines
pricewaterhousecoopers-philippines

Isla Lipana & Co., PwC member firm • 2019 Tax Calendar
2019 Calendar
January February
Mon Tue Wed Thu Fri Sat/Sun
Mon Tue Wed Thu Fri Sat/Sun

1 2 3 4 5/6 1 2/3
New Year’s Day

7 8 9 10 11 12/13 4 5
Chinese New Year
6 7 8 9/10

14 15 16 17 18 19/20 11 12 13 14 15 16/17

21 22 23 24 25 26/27 18 19 20 21 22 23/24

25 26 27 28
28 29 30 31 EDSA Revolution
Anniversary

May June
Mon Tue Wed Thu Fri Sat/Sun Mon Tue Wed Thu Fri Sat/Sun

1 2 3 4/5 1/2
Labor Day

6 7 8 9 10 11/12 3 4 5 6 7 8/9
Eidul Fitr *

13 14 15 16 17 18/19 10 11 12 13 14 15/16
Election Day Independence
(Special Non- Day
Working day)

20 21 22 23 24 25/26 17 18 19 20 21 22/23

27 28 29 30 31 24 25 26 27 28 29/30

* Date varies based on Islamic Calendar

September October
Mon Tue Wed Thu Fri Sat/Sun
Mon Tue Wed Thu Fri Sat/Sun

31/1 1 2 3 4 5/6

2 3 4 5 6 7/8 7 8 9 10 11 12/13

9 10 11 12 13 14/15
14 15 16 17 18 19/20

16 17 18 19 20 21/22
21 22 23 24 25 26/27

23 24 25 26 27 28/29
28 29 30 31
30
March April
Mon Tue Wed Thu Fri Sat/Sun
Mon Tue Wed Thu Fri Sat/Sun

1 2/3 1 2 3 4 5 6/7

4 5 6 7 8 9/10 8 9 10 11 12 13/14
Araw ng
Kagitingan

11 12 13 14 15 16/17
15 16 17 18 19 20/21
Maundy Good Friday Black Saturday
Thursday

18 19 20 21 22 23/24
22 23 24 25 26 27/28

25 26 27 28 29 30/31
29 30

July August
Mon Tue Wed Thu Fri Sat/Sun
Mon Tue Wed Thu Fri Sat/Sun

1 2 3 4 5 6/7 1 2 3/4

8 9 10 11 12 13/14 5 6 7 8 9 10/11

15 16 17 18 19 20/21 12
Eidul Adha*
13 14 15 16 17/18

19 20 21 22 23 24/25
22 23 24 25 26 27/28 Ninoy Aquino
Day

26 27 28 29 30 31/1
29 30 31 National
Heroes Day

* Date varies based on Islamic Calendar

November December
Mon Tue Wed Thu Fri Sat/Sun
Mon Tue Wed Thu Fri Sat/Sun

1 2/3 30/1
All Saints’ Day All Souls’ Day
(Special
Non-working
day)
2 3 4 5 6 7/8
Feast of the Immaculate
Conception of Mary

4 5 6 7 8 9/10
9 10 11 12 13 14/15

11 12 13 14 15 16/17
16 17 18 19 20 21/22

18 19 20 21 22 23/24
23 24 25 26 27 28/29
Christmas Eve Christmas Day
(Special Non-working day)

25 26 27 28 29 30/1
Bonifacio Day
30 31
Rizal Day Last day of the year
(Special
Non-working day)
www.pwc.com/ph

At PwC, our purpose is to build trust in society and solve important problems. We’re a network of firms in 158 countries with over
250,000 people who are committed to delivering quality in assurance, advisory and tax services. Find out more and tell us what
matters to you by visiting us at www.pwc.com.

© 2018 Isla Lipana & Co. All rights reserved. PwC refers to the Philippine member firm, and may sometimes refer to the PwC
network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details.