Looking at the tax calendar, there are many Bureau of Internal Revenue (BIR) forms that fall due almost every day. One may be confused on what are the types of taxes that an individual or non-individual need to file. To avoid this, one must look into the “Certificate of Registration” (COR) or “Form 2303” issued by the BIR.
In the tax type section, you will see the forms that you need to file to the BIR. You only need to file these forms on or before its due date. Take note that there tax forms that is not listed in your COR but you need to file such as Documentary Stamp Tax Form whenever you entered into a loan agreement or lease contract, Capital Gains Tax for selling your capital assets at a gain, and other forms deemed necessary to certain business transactions.
There are CORs wherein there is no Withholding Tax on Compensation, therefore, you don’t need to file 1601C as well as the 1604CF, but when the need arises to file this form, you have to update your registration to the BIR to have the Withholding Tax on Compensation written on your COR.
With this information, you may now create your own tax calendar.