UPWORTH BUSINESS SUPPORT SERVICES BIR FORMS — QUICK REFERENCE SHEET ================================================================================ Note: This is a plain-text reference. A formatted PDF version will be uploaded before launch. Always verify deadlines against the latest BIR Tax Calendar. ================================================================================ SOLE PROPRIETORS (NON-VAT) ================================================================================ Form 1701/1701A Annual Income Tax Return Apr 15 Form 1701Q Quarterly Income Tax Return May 15, Aug 15, Nov 15 Form 2551Q Quarterly Percentage Tax (3%) 25th day after quarter close Form 1601-C Monthly Withholding on Compensation 10th of next month Form 0605 Annual Registration Fee (PHP 500) Jan 31 ================================================================================ SOLE PROPRIETORS (VAT-REGISTERED) ================================================================================ Form 1701/1701A Annual Income Tax Return Apr 15 Form 1701Q Quarterly Income Tax Return May 15, Aug 15, Nov 15 Form 2550M Monthly VAT Declaration 20th of next month Form 2550Q Quarterly VAT Return 25th day after quarter close Form 1601-C Monthly Withholding on Compensation 10th of next month Form 0619-E Monthly Expanded Withholding Remittance 10th of next month Form 1601-EQ Quarterly Expanded Withholding Return 30th day after quarter close Form 0605 Annual Registration Fee Jan 31 ================================================================================ CORPORATIONS ================================================================================ Form 1702-RT Annual ITR — Regular Rate 15th day of 4th month after FY end Form 1702-EX Annual ITR — Exempt 15th day of 4th month after FY end Form 1702-MX Annual ITR — Mixed 15th day of 4th month after FY end Form 1702Q Quarterly Income Tax Return 60 days after quarter close Form 2550M/Q VAT Declarations (same as above) Form 1601-C Monthly Withholding on Compensation 10th of next month Form 0619-E Monthly Expanded Withholding 10th of next month Form 1601-EQ Quarterly Expanded Withholding Return 30th day after quarter close Form 1601-FQ Quarterly Final Withholding Return 30th day after quarter close ================================================================================ ANNUAL ALPHALISTS (ALL EMPLOYERS / WITHHOLDERS) ================================================================================ Form 1604-C Alphalist of Compensation Withholding Jan 31 Form 1604-E Alphalist of Expanded Withholding Mar 1 Form 1604-F Alphalist of Final Withholding Jan 31 ================================================================================ ONE-OFF / EVENT-DRIVEN ================================================================================ Form 1901 Sole Prop — Application for Registration At business start Form 1903 Corporation — Application for Registration At business start Form 1905 Update of Registration Information As needed Form 1906 Authority to Print (ATP) Before printing OR/invoice Form 2306 Final Tax — Cert from Withholding Agent To recipient Form 2307 Expanded Withholding Cert (CWT) To recipient Form 2316 Annual Tax Cert for Compensation To employee, by Jan 31 For help filing any of these — UPworth handles all monthly, quarterly, and annual BIR cycles for SMEs across Cavite and CALABARZON. upworthbss.com · (046) 238-6348 · info@upworthbss.com