- The online submission (via MC28_S2020@sec.gov.ph) of the forms/notices must be done on or before the above-mentioned deadline, while the filing of the hard copies of the said forms/notices shall be optional.
- Filing of hard copies may be done via submission/appointment to ICTD-ERMD Receiving Unit.
- For your easy reference, the Circular may be accessed (SEC Notice, January 18, 2021).
CORPORATIONS INTENDING TO RETAIN THEIR SPECIFIC CORPORATE TERM MAY FILE NOTICE TO THE SEC ON OR BEFORE FEBRUARY 23, 2021; CORPORATIONS WHO FAIL TO SUBMIT THE SAID NOTICE ON THE SAID DATE, SHALL BE DEEMED TO HAVE SELECTED A PERPETUAL TERM.
- The SEC notifies the public of the online and manual submission of Notice to Retain Specific Corporate Term (“Notice”).
- The existing corporations who intend to retain their specific corporate term, may file electronically their Notice with attachment of Director’s Certificate on or before February 23, 2021 through SEC’s email (MC22_S2020@sec.gov.ph)
- Hard copies of the said Notice and Director’s Certificate must also be filed through the Company Registration Monitoring Department (CRMD) Receiving Unit, for the issuance of a Certificate of Filing of the said Notice, subject to payment of Certification fees.
- Corporations who fail to submit the said Notice by February 23, 2021, shall be deemed to have selected a perpetual term.
- For your easy reference, the Circular may be accessed HERE(SEC Notice, 13 January 2021).
BUREAU OF INTERNAL REVENUE
BIR DEADLINES FROM JANUARY 25 TO 31, 2021 . A gentle reminder on the following deadlines, as may be applicable:
January 25, 2021
|· Submission of Quarterly Summary List of Sales/Purchases/Importations by a VAT Taxpayers – Non-eFPS Filers – For the Quarter ending December 31, 2020
· Sworn Statements of Manufacturer’s or Importer’s Volume of Sales of each particular brand of Alcohol, Tobacco Products & Sweetened Beverage Products – For the Quarter ending December 31, 2020
· e-FILING/FILING & e-PAYMENT/PAYMENT of 2550Q (Quarterly Value-Added Tax Return) – eFPS & Non-eFPS Filers – For the Quarter ending December 31, 2020
· e-FILING/FILING & e-PAYMENT/PAYMENT of 2551Q (Quarterly Percentage Tax Return) – eFPS & Non-eFPS Filers – For the Quarter ending December 31, 2020
· e-FILING & e-PAYMENT of 2550M (Monthly Value-Added Tax Declaration) – eFPS Filers under Group A – Month of December 2020
· e-PAYMENT of 2550M (Monthly Value-Added Tax Declaration) – eFPS Filers under Group E, D, C & B – Month of December 2020
January 29, 2021
|· e-FILING/FILING & e-PAYMENT/PAYMENT of 1702Q (Quarterly Income Tax Return For Corporations, Partnerships and Other Non-Individual Taxpayers) and Summary Alphalist of Withholding Taxes (SAWT) – Fiscal Quarter ending November 30, 2020|
January 30, 2021
|· Registration of computerized Books of Accounts & Other Accounting Records in Electronic Format – Calendar Year ending December 31, 2020
· Submission of Inventory List – Calendar Year ending December 31, 2020
· Submission of e-Filed 1702-RT/EX/MX with Audited Financial Statement (AFS), 1709 (if applicable), and Other Attachments through Electronic Submission of Audited Financial Statements (eAFS) or Manually – Fiscal Year ending September 30, 2020
· e-Submission of Quarterly Summary List of Sales/Purchases/Importations by a VAT Taxpayers – eFPS Filers – For the Quarter ending December 31, 2020
January 31, 2021
|· Submission of Sworn Statement by every lessee/Concessionaire/ Owner/Operator of Mines or Quarry/Processor of Minerals/Producers or Manufacturer of Mineral Products – 2nd Semester of 2020
· Submission of Sworn Declaration of Motels and Other Similar Establishments – Taxable Year 2020
· Submission of Sworn Statement by Senior Citizens whose Annual Taxable Income does not exceed the poverty level as determined by the NEDA thru the NSCB – Taxable Year 2020
· Submission of Sworn Certification from the International Carrier stating that there is no change in the Domestic laws of its Home Country Granting Income Tax Exemption to Philippine Carriers – Calendar Year 2021 For Exemptions issued in 2020
· Submission of Annual Information by all Accredited Tax Agents/Practitioners to be submitted to RNAB/RRAB – Taxable Year 2020
· Submission of Annual Alphabetical List of Professionals/Persons who were issued Professional/Occupational Tax Receipt by LGUs – Calendar Year ending December 31, 2020
· Submission of Contract of Lease and Information on Lessee/Lessors/Sub-Lessors of Commercial Establishments, Buildings or Spaces for Tenants – 2nd Semester of 2020
· Submission of Notarized Income Payor/Withholding Agent’s Sworn Declaration with List of Payees – Calendar Year 2021
· e-FILING/FILING of 1604-C, 1604-F and Related Alphalist – Calendar Year 2020
· e-FILING/FILING & e-PAYMENT/PAYMENT of 1601-EQ, 1601-FQ and Quarterly Alphalist of Payees (QAP) – eFPS & non-eFPS Filers – For the Quarter ending December 31, 2020
· e-FILING/FILING & e-PAYMENT/PAYMENT of 1602Q and 1603Q – eFPS & Non-eFPS Filers – For the Quarter ending December 31, 2020
· e-FILING/FILING & e-PAYMENT/PAYMENT of 1621 (Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent’s Deposit Account) – eFPS & Non-eFPS Filers – For the Quarter ending December 31, 2020
· e-PAYMENT/PAYMENT – Annual Registration Fee for Every Head Office and/or Branch of Any Business Establishment – Calendar Year 2021
· DISTRIBUTION of 2304 – Certificate Excluding Compensation Income Not Subject to Withholding Tax – Calendar Year 2020
· DISTRIBUTION of 2316 – Certificate of Compensation Payment With or Without Tax Withheld – Calendar Year 2020