PHILIPPINE TAX CALENDAR

1 PHILIPPINETAX CALENDARC ontents8/F Marajo Tower, BGC, Taguig City, Philippines 1634 Email: Tel: (+632) 7-217-0583 List of Requirements List of BIR Tax ReturnsList of AcronymsE-Filers Group ClassificationList of Authorized Agent Banks (AABs)Year 2021 HolidaysJanuaryFebruaryMarchAprilMayJune JulyAugustSeptemberOctoberNovemberDecemb er02020304050608111417202326293235384118 /F Marajo Tower, BGC, Taguig City, Philippines 1634 Email: Tel: (+632) 7-217-05838/F Marajo Tower, BGC, Taguig City, Philippines 1634 Email: Tel: (+632) 7-217-0583 DISCLAIMERAHC Certified Public Accountants Limited Co. issued this tax CALENDAR to inform taxpayers of the BIR s (Bureau of Internal Revenue) tax filing deadlines and requirements. This CALENDAR only serves to provide useful information and cannot be held liable for any error that clients may commit as a result of misinterpretation or other related causes.

2 The tax CALENDAR contains all prescribed deadlines and requirements for Fiscal Year Marajo Tower, BGC, Taguig City, Philippines 1634 Email: Tel: (+632) 7-217-05838/F Marajo Tower, BGC, Taguig City, Philippines 1634 Email: Tel: (+632) 7-217-0583 List of RequirementsAccounting Records Agreements & Contracts Bank Statements Invoices and Receipts Journals & Ledgers VouchersBooks of Account Computerized Looseleaf ManualElectronic Sales (eSales) ReportTenants Profile for Establishments Leasing or Renting SpacesList of BIR Tax Returns Payments and RemittancesForm No. 0605 - Payment FormForm No. 0619-E - Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded)Form No. 0619-F - Monthly Remittance Form of Final Income Taxes WithheldForm No. 1600 - Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld under RAs 1051, 7649, 8241, 8424 and 9337 Form No.

3 1601-C - Monthly Remittance Return of Income Taxes Withheld on CompensationForm No. 1601-EQ - Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded)Form No. 1601-FQ - Quarterly Remittance Return of Final Income Taxes WithheldForm No. 1602Q - Quarterly Remittance Return of Final Taxes Withheld on Interest Paid on Deposits and Deposit Substitutes/ Trusts/ No. 1603Q - Quarterly Remittance Return of Final Income Taxes Withheld (On Fringe Benefits Paid to Employees Other than Rank and File)Form No. 1604-CF - Annual Information Return of Income Tax Withheld on Compensation and Final Withholding TaxesForm No. 1604E - Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Taxes28/F Marajo Tower, BGC, Taguig City, Philippines 1634 Email: Tel: (+632) 7-217-058338/F Marajo Tower, BGC, Taguig City, Philippines 1634 Email: Tel: (+632) 7-217-0583 Income Tax ReturnsForm No.

4 1701 - Annual Income Tax Return for Self-Employed Individuals, Estates and TrustsForm No. 1702Q - Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual TaxpayersForm No. 1702-EX - Annual Income Tax Return for Use ONLY by Corporation, Partnership and Other Non-Individual Taxpayer EXEMPT under the Tax Code, as Amended, [Sec. 30 and those exempted in Sec. 27(C)] and Other Special Laws, with NO Other Taxable IncomeForm No. 1702-MX - Annual Income Tax Return for Corporation, Partnership and Other Non-Individual with MIXED Income Subject to Multiple Income Tax Rates or with Income Subject to SPECIAL/ PREFERENTIAL RATEForm No. 1702-RT - Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax RateValue-Added Tax / Percentage Tax ReturnsForm No.

5 2550M - Monthly Value-Added Tax DeclarationForm No. 2550Q - Quarterly Value-Added Tax ReturnForm No. 2551Q - Quarterly Percentage Tax ReturnList of AcronymsAFS - Audited Financial StatementsAIR - Annual Information ReturnBIR - Bureau of Internal RevenueCAS - Computerized Accounting SystemCGT - Capital Gains TaxCOR - Certificate of RegistrationCRM/POS - Cash Register Machines/Point of SaleCTC - Community Tax CertificateDST - Documentary Stamp TaxeFPS - Electronic Filing and Payment SystemEWT - Expanded Withholding TaxFBT - Fringe Benefit TaxFWT - Final Withholding TaxHDMF - Home Development Mutual FundITR - Income Tax ReturnLTS - Large Taxpayers Service PEN - PhilHealth Employer NumberPEZA - PHILIPPINE Economic Zone AuthorityPHIC - PHILIPPINE Health Insurance CorporationPT - Percentage Tax8/F Marajo Tower, BGC, Taguig City, Philippines 1634 Email: Tel: (+632) 7-217-0583348/F Marajo Tower, BGC, Taguig City, Philippines 1634 Email: Tel.

6 (+632) 7-217-0583QE - Quarter EndedRPT - Real Property TaxSEC - Securities and Exchange CommissionSLSP - Summary List of Sales, Purchases and ImportationsSRC/RSA - Securities Regulations Code or the Revised Securities ActSSS - Social Security SystemTIMTA - Tax Incentives Management and Transparency ActTIN - Tax Identification NumberTY - Taxable YearVAT - Value Added TaxWT - Withholding TaxWTC - Withholding Tax on CompensationYE - Year EndedE-Filers Group ClassificationGroup A Banking Institutions Insurance and Pension Funding Non-bank Financial Intermediation Activities Auxiliary to Financial Intermediation Construction Water Transport Hotels and Restaurants Land TransportGroup B Manufacturing of Perishable Goods, Products, and Utilities Metallic Ore Mining Non-Metallic Mining & QuarryingGroup C Retail Sale Wholesale Trade and Commission Trade Sale, Maintenance.

7 And Repair of Motor Vehicle Sale of Automotive Fuel Collection, Purification, and Distribution of Water Computer and Related Activities Real Estate ActivitiesGroup D Air Transport Electricity, Gas, Steam, and Hot Water Supply Postal and Telecommunications Publishing, Printing, and Reproduction of Recorded Media8/F Marajo Tower, BGC, Taguig City, Philippines 1634 Email: Tel: (+632) 7-217-058348/F Marajo Tower, BGC, Taguig City, Philippines 1634 Email: Tel: (+632) 7-217-058358/F Marajo Tower, BGC, Taguig City, Philippines 1634 Email: Tel: (+632) 7-217-0583 Recreational, Cultural, and Sporting Activities Recycling Renting of Goods and Equipment Supporting and Auxiliary Transport ActivitiesGroup E Activities of membership organizations incorporated Health and social work Private/public educational services Public administration and defense compulsory social security Research and development Agricultural, hunting and forestry Farming of animals Fishing Other service/miscellaneous business activities UnclassifiedList of Authorized Agent Banks (AABs) Australia-New Zealand Banking Group (ANZ) Bank of Commerce* Bank of the PHILIPPINE Islands* MUFG BANK LTD.

8 (The Bank of Tokyo-Mitsubishi UFJ, Ltd.)* China Banking Corporation* Citibank, * CTBC Bank (Formerly Chinatrust Bank)* Deutsche Bank* Development Bank of the Philippines* Eastwest Banking Corporation* Hongkong and Shanghai Banking Corporation* Landbank of the Philippines* Metropolitan Bank and Trust Company (Metrobank)* PHILIPPINE Bank of Communications* PHILIPPINE National Bank* PHILIPPINE Veterans Bank* PHILIPPINE Trust Company (Philtrust Bank)* Rizal Commercial Banking Corporation* Security Bank Corporation (Security Bank)* Union Bank of the Philippines* United Coconut Planters Bank**Allows over-the-counter payment of internal revenue taxes and payment through eFPS (Electronic Filing and Payment System).8/F Marajo Tower, BGC, Taguig City, Philippines 1634 Email: Tel: (+632) 7-217-0583568/F Marajo Tower, BGC, Taguig City, Philippines 1634 Email: Tel: (+632) 7-217-05838/F Marajo Tower, BGC, Taguig City, Philippines 1634 Email: Tel: (+632) 7-217-05836 PHILIPPINEHOLIDAYS202178/F Marajo Tower, BGC, Taguig City, Philippines 1634 Email: Tel.

9 (+632) 7-217-0583 National Regular HolidaysNew Year s Day January 1, 2021 (Friday)Maundy Thursday April 1, 2021 (Thursday)Good Friday April 2, 2021 (Friday)Araw ng Kagitingan April 9, 2021 (Friday)Labor Day May 1, 2021 (Saturday)Independence Day June 12, 2021 (Saturday)*Eid l Fitr To Be AnnouncedNational Heroes Day August 30, 2021 (Monday)*Eid l Adha To Be AnnouncedBonifacio Day November 30, 2021 (Tuesday)Christmas Day December 25, 2021 (Saturday)Rizal Day December 30, 2021 (Thursday)*Malaca ang will announce dates for both Eid'l Fitr and Eid'l Adha in accordance with the Hijra Islamic CALENDAR . Special Non-Working HolidaysChinese New Year - February 12, 2021 (Friday)EDSA Revolution Anniversary - February 25, 2021 (Thursday)Black Saturday - April 3, 2021 (Saturday)Ninoy Aquino Day - August 21, 2021 (Saturday)All Saints Day - November 1, 2021 (Monday)Feast of the Immaculate Conception of Mary - December 8, 2021 (Wednesday)New Year s Eve - December 31, 2021 (Friday)

10 Additional Non-Working HolidaysAll Souls' Day - November 2, 2021 (Tuesday)Christmas Eve - December 24, 2021 (Friday) 88/F Marajo Tower, BGC, Taguig City, Philippines 1634 Email: Tel: (+632) 7-217-0583 January 2021 Note:Tax Deadlines on Weekends, National Regular Holidays, and Special Non-Working Holidays will move to the next business Deadlines10111213141516 Jan 1 New Year's Day171819202122232425262728293004, Monday e-Filing and e-Payment/Filing and payment of 1702Q (ITR) for QE 31 October 2020. Submission of Inventory Lists for YE 30 November 2020. Submission of soft copy of books of accounts and other required documents for YE 30 November 2020 registered under CAS. e-Submission of SLSP for QE 30 November 2020 (LTS & eFPS filers).