Foreword. For a better, brighter and prosperous 2017! Ma. Victoria C. Españo Chairperson and CEO

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2 Foreword Businesses are facing unprecedented challenges and opportunities in navigating, for example, the volatility of markets as economies recover from political unrest, demographic shifts, technological breakthroughs and climate change among others. The impact to various industries and businesses differ considerably, thus solutions have to be tailored to be effective. We at P&A Grant Thornton understand these challenges and put our focus on what is important to you. We listen to your needs, provide a customized solution and create an exceptional experience with you. To achieve this, we are investing to equip and empower our people with competent industry capabilities, business skills and social awareness so we can help bring out the best in dynamic organizations like you. Our Client Value Proposition and Employee Value Proposition guide us in our vision to be the preferred business advisor to dynamic organizations, as well as being sensitive to the voice of our social communities. We share with you photos taken by our people on how they live these values. Being a business advisor means being able to assist clients in achieving success, making a concerted effort to transform them to become dynamic organizations, unlocking their potential for growth, and contributing to the development of our markets and communities. For a better, brighter and prosperous! Ma. Victoria C. Españo Chairperson and CEO

3 About P&A Grant Thornton P&A Grant Thornton is a leading professional services firm that helps dynamic organisations to unlock their potential for growth. Our brand is respected globally, as one of the major global accounting organisations recognised by capital markets, regulators and international standards setting bodies. Punongbayan & Araullo (P&A) is the Philippine member firm of Grant Thornton International Ltd (GTIL), one of the world s leading organizations of independently owned and managed accounting and consulting firms. Audit and Assurance Annual and short period audits Financial statements compilation Review engagement Other public assurance services Advisory Services Business risk services Business consulting services Transaction services Forensic advisory Human capital services Tax Advisory and Compliance Tax advisory Tax compliance Corporate services Tax education and advocacy Our Services Business Process Solutions/Outsourcing Accounting services Staff augmentation services Fixed assets record maintenance Offshoring Payroll processing

4 January Holidays January 1, (Sun) New Year s Day January 28, (Sat) Chinese New Year I like being recognized and respected for my unique perspective. I am free to be authentic. SUN MON TUE WED THU FRI SAT Photo: Angel Lubugan Audit and Assurance Autonomy Employee Value Proposition

5 JANUARY 5 Thursday LAST DAY OF DST for December Summary report of certifications issued by the President of NHMFC (RA 7279) for December 8 Sunday LAST DAY OF e- esales report by taxpayers even number for December distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for December 10 Tuesday LAST DAY OF Withholding VAT/PT for December and FBT for CQ ended December (non-efps e- esales report by taxpayers odd number for December 1600 Withholding VAT return for December (all mineral products for December A sugar cooperative s list of buyers of sugar for December, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for December Copy of the list submitted to the nearest DOLE Regional/Provincial Offices Operations Division/Unit showing the names of MWEs who received the hazard pay, including justification for payment of hazard pay for the period of December Certificate of VAT/PT withheld for December Certificate of creditable PT withheld for December PhilHealth - ME-5 contributions for December December of employers with SSS identification numbers ending in 1 or 2 11 Wednesday LAST DAY OF Withholding return on compensation, EWT and FWT for December (efps filers under Group E) e- 1601E, 1601F and Withholding return on EWT and FWT for December (efps filers under Group E) 12 Thursday LAST DAY OF Withholding return on compensation, EWT and FWT for December (efps filers under Group D) e- 1601E, 1601F and Withholding return on EWT and FWT for December (efps filers under Group D) 13 Friday LAST DAY OF Withholding return on compensation, EWT and FWT for December (efps filers under Group C) e- 1601E, 1601F and Withholding return on EWT and FWT for December (efps filers under Group C) SEC - AFS of corporations whose securities are registered under RSA or SRC for FY ended September 14 Saturday LAST DAY OF Withholding return on compensation, EWT and FWT for December (efps filers under Group B) e- 1601E, 1601F and Withholding return on EWT and FWT for December (efps filers under Group B) PEZA - AFS of PEZA-registered enterprises for FY ended August, filed with the BIR on December 15, with letters A to D for December 15 Sunday LAST DAY OF Withholding return on compensation, EWT and FWT for December (efps filers under e- Monthly Alphalist of Payees of 1601E, 1601F and FWT for December (efps filers under Monthly Alphalist of Payees of 1601E, 1601F and FWT for December (non-efps Summary list of machines (CRM- POS) sold by machine distributors/ dealers/vendors/suppliers for TQ ended December and Withholding return on compensation, EWT and FWT for December (non-efps Withholding on transfer of real property other than capital assets for December and e FBT for CQ ended December (all efps 1702 and 1702-AIF ITR and AIF of corporations and partnerships for FY ended September IAET for CY M - Excise tax for mineral products for CQ ended December and 1707A - Consolidated CGT return for shares not traded in the stock exchange for FY ended September Bound, computer-generated/looseleaf books of accounts and other accounting records for CY List of medical practitioners of hospitals and clinics for CQ ended December PhilHealth - RF-1 remittance report for December December of employers with SSS identification numbers ending in 3 or 4 19 Thursday LAST DAY OF with letters E to L for December 20 Friday LAST DAY OF e Withholding return on compensation, EWT and FWT for December (all efps 1600WP PT on Winnings and Prizes withheld by Race Track Operators for TY ended November (all for December (non-efps 2551Q - PT for TQ ended December e- Monthly Report of Printers LGU - LBT in full or first installment for CY LGU - Renewal of mayor s permit for CY Certificate of EWT for TQ ended December Quarterly information on OCW s or OFW s remittances that are exempt from DST, to be furnished by the local banks and non-bank money transfer agents for fourth quarter of CY PEZA - Economic Zone Monthly Performance Report December of employers with SSS identification numbers ending in 5 or 6 21 Saturday LAST DAY OF for December (efps filers under Group E) 22 Sunday LAST DAY OF for December (efps filers under Group D) 23 Monday LAST DAY OF for December (efps filers under Group C) 24 Tuesday LAST DAY OF for December (efps filers under Group B) with letters M to Q for December 25 Wednesday LAST DAY OF for December (efps filers under e- for December (all efps 2550Q - VAT for TQ ended December by VAT-registered taxpayers (non-efps for TQ ended December Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco products for October to December REFUND Excess taxes withheld on compensation by employer for CY December of employers with SSS identification numbers ending in 7or 8 28 Saturday LAST DAY OF SEC - AFS of corporations whose securities are not registered under RSA or SRC for FY ended September 29 Sunday LAST DAY OF 1702Q - Quarterly ITR for TQ ended November e- (SAWT) for BIR Form 2307 for TQ ended November (SAWT) for BIR Form 2306 for TQ ended November PEZA - Annual PEZA Report FY October 30 Monday LAST DAY OF Computerized books of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the post-reporting requirements for CAS for CY e- by VAT-registered taxpayers (all efps for TQ ended December Inventory list for TY ended December PEZA - ITR of PEZA-registered enterprises for FY ended September, filed with the BIR on January 15, 31 Tuesday LAST DAY OF / 1604CF - Withholding information return on compensation and FWT for CY e-/ Annual Registration Fee for CY Manual books of accounts and other accounting records if using new books for FY beginning February 1, Engagement letters and renewals or subsequent agreements for financial audit by independent CPAs for FY beginning April 1, Contract of lease and information on lessee of lessors or sub-lessors of commercial establishments, buildings or spaces for tenants as of December 31, BOI - Transcript sheets of ORB by qualified jewelry enterprises for CY Sworn statements of lessees, concessionaires, owners or operators of mines or quarries, processors of minerals, and producers or manufacturers of mineral products for second semester of Sworn declaration of motels and other similar establishments for TY Tenants profile together with the supplemental information as of December e- List of regular suppliers of goods and services by the top 20,000 private corporations for second semester of Certificate of income payment not subject to withholding tax for TY Certificate of final income tax withheld for TY Certificate of compensation tax withheld for TY December of employers with SSS identification numbers ending in 9 or 0 with letters R to Z for December

6 February Holiday February 25, (Sat) EDSA Revolution Anniversary SUN MON TUE WED THU FRI SAT We enjoy learning about other people and applying that learning in our work. We are better together! Photo: Juvy de Jesus Tax Advisory and Compliance Relatedness Employee Value Proposition

7 FEBRUARY 5 Sunday LAST DAY OF DST for January Summary report of certifications issued by the President of NHMFC (RA 7279) for January 8 Wednesday LAST DAY OF e- esales report by taxpayers even number for January distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for January 10 Friday LAST DAY OF Withholding VAT/PT for January Withholding on transfer of real property other than capital assets for January and January (non-efps e- esales report by taxpayers odd number for January FWT for January (non-efps 1600 Withholding VAT return for January (all mineral products for January A sugar cooperative s list of buyers of sugar for January, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for January Certificate of VAT/PT withheld for January Certificate of creditable PT withheld for January PhilHealth - ME-5 contributions for January January of employers with SSS identification numbers ending in 1 or 2 11 Saturday LAST DAY OF Withholding return on compensation, EWT and FWT for January (efps filer under Group E) e- 1601E, 1601F and 1602 Withholding return on EWT and FWT for January (efps filer under Group E) 12 Sunday LAST DAY OF Withholding return on compensation, EWT and FWT for January (efps filer under Group D) e- 1601E, 1601F and 1602 Withholding return on EWT and FWT for January (efps filer under Group D) 13 Monday LAST DAY OF Withholding return on compensation, EWT and FWT for January (efps filer under Group C) e- 1601E, 1601F and 1602 Withholding return on EWT and FWT for January (efps filer under Group C) SEC - AFS of corporations whose securities are registered under RSA or SRC for FY ended October 14 Tuesday LAST DAY OF Withholding return on compensation, EWT and FWT for January (efps filer under Group B) e- 1601E, 1601F and 1602 Withholding return on EWT and FWT for January (efps filer under Group B) PEZA - AFS of PEZA-registered enterprises for FY ended September, filed with the BIR on January 15, with letters A to D for January 15 Wednesday LAST DAY OF Withholding return on compensation, EWT and FWT for January (efps filer under e Withholding return on compensation, EWT and FWT for January (all efps 1702 and 1702-AIF - Annual ITR and AIF of corporations and partnerships for FY ended October IAET for FY ended January and 1707A - Consolidated CGT return for shares not traded in the stock exchange for FY ended October Bound, computer-generated/looseleaf books of accounts and other accounting records for FY ended January e- Summary list of machines (CRM- POS) sold by machine distributors/ dealers/vendors/suppliers for TQ ended January FWT for January (efps filer under PhilHealth - RF-1 remittance report for January January of employers with SSS identification numbers ending in 3 or 4 19 Sunday LAST DAY OF with letters E to L for January 20 Monday LAST DAY OF and for January (non-efps filer) 2551Q - PT for TQ ended January 1600WP PT on Winnings and Prizes withheld by Race Track Operators for TY ended December (all e- Monthly Report of Printers PEZA - Economic Zone Monthly Performance Report Certificate of EWT for TQ ended January January of employers with SSS identification numbers ending in 5 or 6 21 Tuesday LAST DAY OF for January (efps filer under Group E) 22 Wednesday LAST DAY OF for January (efps filer under Group D) 23 Thursday LAST DAY OF for January (efps filer under Group C) 24 Friday LAST DAY OF for January (efps filer under Group B) with letters M to Q for January 25 Saturday LAST DAY OF for January (efps filer under e- for January (all efps 2550Q - VAT for TQ ended January by VAT-registered taxpayers (non-efps filer) for TQ ended January Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco products for November to January January of employers with SSS identification numbers ending in 7 or 8 28 Tuesday LAST DAY OF SEC - AFS of corporations whose securities are not registered under RSA or SRC for FY ended October LGU - Community tax certificate (individuals and corporations) for Certificate of compensation tax withheld for TY PEZA - Annual PEZA Report FY November BOI - Transcript sheets of ORB by qualified jewelry enterprises for FY January January of employers with SSS identification numbers ending in 9 or 0 with letters R to Z for January Manual books of accounts and other accounting records if using new books for FY beginning March 1,

8 March Each of us directly contributes to the development of our colleagues and the communities where we work and live. I am inspired to make a difference. SUN MON TUE WED THU FRI SAT Photo: Charlene de Castro Audit and Assurance Meaning Employee Value Proposition

9 MARCH 1 Wednesday LAST DAY OF / 1702Q - Quarterly ITR for TQ ended December 1604E - Annual information return of creditable income taxes withheld/income payments exempt from withholding tax for CY e- (SAWT) for BIR Form 2307 for TQ ended December (SAWT) for BIR Form 2306 for TQ ended December Inventory list for FY ended January Computerized books of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the postreporting requirements for CAS for FY ended January 2 Thursday LAST DAY OF e- by VAT-registered taxpayers (all efps filer) for TQ ended January Engagement letters and renewals or subsequent agreements for financial audit by independent CPAs for FY beginning May 1, PEZA - ITR of PEZA-registered enterprises for FY ended October, filed with the BIR on February 15, 5 Sunday LAST DAY OF DST for February Summary report of certifications issued by the President of NHMFC (RA 7279) for February 8 Wednesday LAST DAY OF e- esales report by taxpayers even number for February distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for February 10 Friday LAST DAY OF Withholding VAT/PT for February Withholding on transfer of real property other than capital assets for February and February (non-efps e- esales report by taxpayers odd number for February Monthly Alphalist of Payees of 1601E, 1601F and FWT for February (non-efps 1600 Withholding VAT return for February (all mineral products for February A sugar cooperative s list of buyers of sugar for February, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for February Certificate of VAT/PT withheld for February Certificate of creditable PT withheld for February PhilHealth - ME-5 contributions for February February of employees with SSS identification numbers ending in 1 or 2 11 Saturday LAST DAY OF February (efps filers under Group E) e- FWT for February (efps filers under Group E) 12 Sunday LAST DAY OF February (efps filers under Group D ) e- FWT for February (efps filers under Group D) 13 Monday LAST DAY OF February (efps filers under Group C) e- FWT for February (efps filers under Group C) 14 Tuesday LAST DAY OF February (efps filers under Group B) e- FWT for February (efps filers under Group B) with letters A to D for February 15 Wednesday LAST DAY OF February (efps filers under e- February (all efps 1702 and 1702-AIF - Annual ITR and AIF of corporations and partnerships for FY ended November IAET for FY ended February SEC - AFS of corporations whose securities are registered under RSA or SRC for FY ended November and 1707A - Consolidated CGT return for shares not traded in the stock exchange for FY ended November Bound, computer-generated/ loose-leaf books of accounts and other accounting records for FY ended February e- Summary list of machines (CRM-POS) sold by machine distributors/dealers/vendors/ suppliers for TQ ended February FWT for February (efps filers under Group E) PhilHealth - RF-1 remittance report for February February of employers with SSS identification numbers ending in 3 or 4 17 Friday LAST DAY OF PEZA AFS of PEZA-registered enterprises for FY ended October, filed with the BIR on February 15, 19 Sunday LAST DAY OF with letters E to L for February 20 Monday LAST DAY OF and 2550M and 2551M - VAT and PT for February (non-efps 2551Q - PT for TQ ended February 1600WP PT on Winnings and Prizes withheld by Race Track Operators for TY ended February (all e- Monthly Report of Printers PEZA - Economic Zone Monthly Performance Report Certificate of EWT for TQ ended February February of employers with SSS identification numbers ending in 5 or 6 21 Tuesday LAST DAY OF for February (efps filers under Group E) 22 Wednesday LAST DAY OF for February (efps filers under Group D) 23 Thursday LAST DAY OF for February (efps filers under Group C) 24 Friday LAST DAY OF for February (efps filers under Group B) with letters M to Q for February 25 Saturday LAST DAY OF for February (efps filers under 2550Q - VAT for TQ ended February e- for February (all efps by VAT-registered taxpayers (nonefps for TQ ended February Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco products for December to February February of employers with SSS identification numbers ending in 7 or 8 30 Thursday LAST DAY OF SEC - AFS of corporations whose securities are not registered under RSA or SRC for FY ended November e- by VAT-registered taxpayers (all efps for TQ ended February Inventory list for FY ended February PEZA - ITR of PEZA-registered enterprises for FY ended November, filed with the BIR on March 15, Computerized books of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the postreporting requirements for CAS for FY ended February 31 Friday LAST DAY OF Manual books of accounts and other accounting records if using new books for FY beginning April 1, BOI - Transcript sheets of ORB by qualified jewelry enterprises for FY ended February PEZA - Annual PEZA Report CY LGU - Payment of real property tax in full or first installment for February of employers with SSS identification numbers ending in 9 or 0 with letters R to Z for February

10 April Holidays April 13, Maundy Thursday April 14, Good Friday April 15, Black Saturday SUN MON TUE WED THU FRI SAT 1 I am challenged to do better because I believe that development is achieved through continuous growth Photo: Charlene de Castro Audit and Assurance Mastery Employee Value Proposition

11 APRIL 1 Saturday LAST DAY OF 1702Q - Quarterly ITR for TQ ended January e- (SAWT) for BIR Form 2307 for TQ ended January (SAWT) for BIR Form 2306 for TQ ended January 2 Sunday LAST DAY OF Engagement letters and renewals or subsequent agreements for financial audit by independent CPAs for FY beginning June 1, 5 Wednesday LAST DAY OF DST for March Summary report of certifications issued by the President of NHMFC (RA 7279) for March 8 Saturday LAST DAY OF e- esales report by taxpayers even number for March distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for March 10 Monday LAST DAY OF / Withholding VAT/PT for March Withholding on transfer of real property other than capital assets for March and March (non-efps FBT for CQ ended March (non-efps taxpayers)= e- esales report by taxpayers odd number for March Monthly Alphalist of Payees of 1601E, 1601F and FWT for March (non-efps 1600 Withholding VAT return for March (all mineral products for March A sugar cooperative s list of buyers of sugar for March, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for March Copy of the list submitted to the nearest DOLE Regional/Provincial Offices Operations Division/Unit showing the names of MWEs who received hazard pay, including justification for payment of hazard pay for the period of March Certificate of VAT/PT withheld for March Certificate of creditable PT withheld for March PhilHealth - ME-5 contributions for March March of employers with SSS identification numbers ending in 1 or 2 11 Tuesday LAST DAY OF March (efps filer under Group E) e- FWT for March (efps filer under Group E) 12 Wednesday LAST DAY OF March (efps filer under Group D) e- FWT for March (efps filer under Group D) 13 Thursday LAST DAY OF March (efps filer under Group C) e- FWT for March (efps filer under Group C) 14 Friday LAST DAY OF March (efps filer under Group B) e- FWT for March (efps filer under Group B) with letters A to D for March PEZA - AFS of PEZA-registered enterprises for FY ended November 20144, filed with the BIR on March 15, 15 Saturday LAST DAY OF March (efps filer under e- March (all efps FBT for CQ ended March (all efps Annual ITR of individuals not qualified for substituted filing and marginal income earners for CY 1701 and 1701-AIF - Annual ITR and AIF of self-employed individuals, estates and trusts for CY 1701Q - ITR of self-employed individuals, estates and trusts for CQ March 1702 and 1702-AIF - Annual ITR and AIF of corporations and partnerships for CY IAET for FY ended March 2200M - Excise tax for mineral products for CQ ended March e- Summary list of machines (CRM-POS) sold by machine distributors/dealers/vendors/ suppliers for TQ ended March FWT for March (efps filer under SEC - AFS of corporations whose securities are registered under RSA or SRC for FY ended December and 1707A - Consolidated CGT return for shares not traded in the stock exchange for CY Bound, computer-generated/ loose-leaf books of accounts and other accounting records for FY ended March List of medical practitioners of hospitals and clinics for CQ ended March Quarterly information on OCW s or OFW s remittances that are exempt from DST, to be furnished by the local banks and non-bank money transfer agents for first quarter of CY PhilHealth - RF-1 remittance report for March March of employers with SSS identification numbers ending in 3 or 4 19 Wednesday LAST DAY OF with letters E to L for March 20 Thursday LAST DAY OF and for March (non-efps 2551Q - PT for TQ ended March 1600WP PT on Winnings and Prizes withheld by Race Track Operators for TY ended March (all e- Monthly Report of Printers List of OFW remittances by local banks and non-bank money transfer agents for the first quarter of PEZA - Economic Zone Monthly Performance Report Certificate of EWT for CQ ended March LGU - LBT second installment for CY March of employers with SSS identification numbers ending in 5 or 6 21 Friday LAST DAY OF for March (efps filers under Group E) 22 Saturday LAST DAY OF for March (efps filers under Group D) 23 Sunday LAST DAY OF for March (efps filers under Group C) 24 Monday LAST DAY OF for March (efps filers under Group B) with letters M to Q for March 25 Tuesday LAST DAY OF for March (efps filers under e- for March (all efps 2550Q - VAT for TQ ended March by VAT-registered taxpayers (non-efps taxpayers) for TQ ended March Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco product for January to March March of employers with SSS identification numbers ending in 7 or 8 29 Saturday LAST DAY OF 1702Q - Quarterly ITR for TQ ended February e- (SAWT) for BIR Form 2307 for TQ ended February (SAWT) for BIR Form 2306 for TQ ended February 30 Sunday LAST DAY OF SEC - AFS of corporations whose securities are not registered under RSA or SRC for FY ended December e- by VAT-registered taxpayers (all efps for TQ ended March Inventory list for FY ended March BOI - Transcript sheets of ORB by qualified jewelry enterprises for FY ended March Annual Report duly received by the Insurance Commission of all insurance companies PEZA - ITR of PEZA-registered enterprises for CY, filed with the BIR on April15, Computerized books of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the postreporting requirements for CAS for FY ended March Manual books of accounts and other accounting records if using new books for FY beginning May 1, March of employers with SSS identification numbers ending in 9 or 0 with letters R to Z for March

12 May Holiday May 1, (Mon) Labor Day No matter the distance, we go the extra mile for you, because you get the attention you deserve. SUN MON TUE WED THU FRI SAT Photo: Frani Custodio Advisory We discover what s important to you and make it important to us Client Value Proposition

13 MAY 1 Monday LAST DAY OF PEZA - Annual PEZA Report FY January 2 Tuesday LAST DAY OF Engagement letter and renewals or subsequent agreements for financial audit by independent CPAs for FY beginning July 1, 5 Friday LAST DAY OF DST for April Summary report of certifications issued by the President of NHMFC (RA 7279) for April 8 Monday LAST DAY OF e- even number for April distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for April 10 Wednesday LAST DAY OF Withholding VAT/PT for April Withholding on transfer of real property other than capital assets for April and April (non-efps e- odd number for April FWT for April (non-efps 1600 Withholding VAT return for April (all mineral products for April A sugar cooperative s list of buyers of sugar for April, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for April Certificate of VAT/PT withheld for April Certificate of creditable PT withheld for April PhilHealth - ME-5 contributions for April April of employers with SSS identification numbers ending in 1 or 2 11 Thursday LAST DAY OF for April (efps filers under Group E) e- FWT for April (efps filers under Group E) 12 Friday LAST DAY OF for April (efps filers under Group D) e- FWT for April (efps filers under Group D) 13 Saturday LAST DAY OF for April (efps filers under Group C) e- FWT for April (efps filers under Group C) 14 Sunday LAST DAY OF for April (efps filers under Group B) e- FWT for April (efps filers under Group B) with letters A to D for April 15 Monday LAST DAY OF for April (efps filers under e- April (all efps 1702 and 1702-AIF - Annual ITR and AIF of corporations and partnerships for FY ended January IAET for FY ended April and 1707A - Consolidated CGT return for shares not traded in the stock exchange for FY ended January Bound, computer-generated/ loose-leaf books of accounts and other accounting records for FY ended April e- Summary list of machines (CRM-POS) sold by machine distributors/dealers/vendors/ suppliers for TQ ended April FWT for April (efps filers under PEZA - AFS of PEZA-registered enterprises for CY, filed with the BIR on April 15, 2015 PhilHealth - RF-1 remittance report for April April of employers with SSS identification numbers ending in 3 or 4 16 Tuesday LAST DAY OF SEC - AFS of corporations whose securities are registered under RSA or SRC for FY ended January 19 Friday LAST DAY OF with letters E to L for April 20 Saturday LAST DAY OF and for April (non-efps 2551Q - PT for TQ ended April 1600WP PT on Winnings and Prizes withheld by Race Track Operators for TY ended April (all e- Monthly Report of Printers PEZA - Economic Zone Monthly Performance Report Certificate of EWT for TQ ended April April of employers with SSS identification numbers ending in 5 or 6 21 Sunday LAST DAY OF for April (efps filers under Group E) 22 Monday LAST DAY OF for April (efps filers under Group D) 23 Tuesday LAST DAY OF for April (efps filers under Group C) 24 Wednesday LAST DAY OF for April (efps filers under Group B) with letters M to Q for April 25 Thursday LAST DAY OF for April (efps filers under e- for April (all efps 2550Q - VAT for TQ ended April by VAT-registered taxpayers (non-efps for TQ ended April Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco product from February to April April of employers with SSS identification numbers ending in 7 or 8 29 Monday LAST DAY OF PEZA - Annual PEZA Report FY February 30 Tuesday LAST DAY OF 1702Q - Quarterly ITR for CQ ended March Computerized books of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the postreporting requirements for CAS for FY ended April e- by VAT-registered taxpayers (all efps for TQ ended April (SAWT) for BIR Form 2307 for TQ ended March (SAWT) for BIR Form 2306 for TQ ended March Inventory list for FY ended April PEZA - ITR of PEZAregistered enterprises for FY ended January, filed with the BIR on May 15, 31 Wednesday LAST DAY OF SEC - AFS of2015 corporations whose securities are not registered under RSA or SRC for FY ended January Manual books of accounts and other accounting records if using new books for FY beginning June 1, April of employers with SSS identification numbers ending in 9 or 0 with letters R to Z for April BOI - Transcript sheets of ORB by qualified jewelry enterprises for FY ended April

14 June Holiday June 12, (Mon) Independence Day SUN MON TUE WED THU FRI SAT We add value to your business, we go beyond the technical issues to make your business better Photo: Frani Custodio Advisory Pragmatic solutions to help you improve and grow Client Value Proposition

15 JUNE 2 Friday LAST DAY OF Engagement letters and renewals or subsequent agreements for financial audit by independent CPAs for FY beginning August 1, 5 Monday LAST DAY OF DST for May Summary report of certifications issued by the President of NHMFC (RA 7279) for May 8 Thursday LAST DAY OF e- even number for May distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for May 10 Saturday LAST DAY OF Withholding VAT/PT for May Withholding on transfer of real property other than capital assets for May and May (non-efps e- odd number for May FWT for May (non-efps 1600 Withholding VAT return for May (all mineral products for May A sugar cooperative s list of buyers of sugar for May, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for May Certificate of VAT/PT withheld for May Certificate of creditable PT withheld for May PhilHealth - ME-5 contributions for May May of employers with SSS identification numbers ending in 1 or 2 11 Sunday LAST DAY OF for May (efps filers under Group E) e- FWT for May (efps filers under Group E) 12 Monday LAST DAY OF for May (efps filers under Group D) e- FWT for May (efps filers under Group D) 13 Tuesday LAST DAY OF for May (efps filers under Group C) e- FWT for May (efps filers under Group C) SEC - AFS of corporations whose securities are registered under RSA or SRC for FY ended February 14 Wednesday LAST DAY OF for May (efps filers under Group B) e- FWT for May (efps filers under Group B) PEZA - AFS of 2015 PEZAregistered enterprises for FY ended January, filed with the BIR on May 15, with letters A to D for May 15 Thursday LAST DAY OF for May (efps filers under e- May (all efps 1702 and 1702-AIF - Annual ITR and AIF of corporations and partnerships for FY ended February IAET for FY ended May and 1707A - Consolidated CGT return for shares not traded in the stock exchange for FY ended February Bound, computer-generated/ loose-leaf books of accounts and other accounting records for FY ended May PhilHealth - RF-1 remittance report for May e- Summary list of machines (CRM-POS) sold by machine distributors/dealers/vendors/ suppliers for TQ ended May FWT for May (efps filers under May of employers with SSS identification numbers ending in 3 or 4 19 Monday LAST DAY OF with letters E to L for May 20 Tuesday LAST DAY OF and for May (non-efps 2551Q - PT for TQ ended May 1600WP PT on Winnings and Prizes withheld by Race Track Operators for TY ended May (all e- Monthly Report of Printers PEZA - Economic Zone Monthly Performance Report Certificate of EWT for TQ ended May May of employers with SSS identification numbers ending in 5 or 6 21 Wednesday LAST DAY OF for May (efps filers under Group E) 22 Thursday LAST DAY OF for May (efps filers under Group D) 23 Friday LAST DAY OF for May (efps filers under Group C) 24 Saturday LAST DAY OF for May (efps filers under Group B) with letters M to Q for May 25 Sunday LAST DAY OF for May (efps filers under e- for May (all efps 2550Q - VAT for TQ ended May by VAT-registered taxpayers (non-efps for TQ ended May Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco product from March to May May of employers with SSS identification numbers ending in 7 or 8 28 Wednesday LAST DAY OF SEC - AFS of corporations whose securities are not registered under RSA or SRC for FY ended February 29 Thursday LAST DAY OF 1702Q - Quarterly ITR for TQ ended April e- (SAWT) for BIR Form 2307 for TQ ended April (SAWT) for BIR Form 2306 for TQ ended April PEZA - Annual PEZA Report FY March 30 Friday LAST DAY OF e- by VAT-registered taxpayers (all efps for TQ ended May Inventory list for FY ended May PEZA - ITR of PEZA registered enterprises for FY ended February, filed with the BIR on June 15, Sworn statements of automobile manufacturers, assemblers or importers for first semester of CY BOI - Transcript sheets of ORB by qualified jewelry enterprises for FY ended May Manual books of accounts and other accounting records if using new books for FY beginning July 1, Computerized books of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the postreporting requirements for CAS for FY ended May LGU - Payment of real property tax second installment for with letters R to Z for May May of employers with SSS identification numbers ending in 9 or 0

16 July We listen and provide you with real insights and clear point of view by working round-the-clock to understand your business better. SUN MON TUE WED THU FRI SAT Photo: Jamilah Alcoseba Panantaon Audit and Assurance We discover what s important to you and make it important to us Client Value Proposition

17 JULY 1 Saturday LAST DAY OF Sworn declaration of gross income received by professionals for the current year as of June 30, 3 Monday LAST DAY OF Engagement letters and renewals or subsequent agreements for financial audit by independent CPAs for FY beginning September 1, 5 Wednesday LAST DAY OF DST for June Summary report of certifications issued by the President of NHMFC (RA 7279) for June 8 Saturday LAST DAY OF e- even number for June distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for June 10 Monday LAST DAY OF Withholding VAT/PT for June Withholding on transfer of real property other than capital assets for June and June (non-efps FBT for CQ ended June (non-efps e- odd number for June FWT for June (non-efps 1600 Withholding VAT return for June (all mineral products for June A sugar cooperative s list of buyers of sugar for June, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for June Copy of the list submitted to the nearest DOLE Regional/Provincial Offices Operations Division/Unit showing the names of MWEs who received hazard pay, including justification for payment of hazard pay for the period of June Certificate of VAT/PT withheld for June Certificate of creditable PT withheld for June PhilHealth - ME-5 contributions for June June of employers with SSS identification numbers ending in 1 or 2 11 Tuesday LAST DAY OF for June (efps filers under Group E) e- FWT for June (efps filers under Group E) 12 Wednesday LAST DAY OF for June (efps filers under Group D) e- FWT for June (efps filers under Group D) 13 Thursday LAST DAY OF for June (efps filers under Group C) e- FWT for June (efps filers under Group C) 14 Friday LAST DAY OF for June (efps filers under Group B) e- FWT for June (efps filers under Group B) SEC - AFS of corporations whose securities are registered under RSA or SRC for FY ended March with letters A to D for June 15 Saturday LAST DAY OF for June (efps filers under e- June (all efps FBT for CQ ended June (all efps 1702 and 1702-AIF - Annual ITR and AIF of corporations and partnerships for FY ended March IAET for FY ended June 2200M - Excise tax for mineral products for CQ ended June and 1707A - Consolidated CGT return for shares not traded in the stock exchange for FY ended March Bound, computer-generated/ loose-leaf books of accounts and other accounting records for FY ended June e- Summary list of machines (CRM-POS) sold by machine distributors/dealers/vendors/ suppliers for TQ ended June FWT for June (efps filers under List of medical practitioners of hospitals and clinics for CQ June PhilHealth - RF-1 remittance report for June June of employers with SSS identification numbers ending in 3 or 4 PEZA - AFS of PEZAregistered enterprises for FY ended February, filed with the BIR on June 15, 19 Wednesday LAST DAY OF with letters E to L for June 20 Thursday LAST DAY OF and for June (non-efps 1600WP PT on Winnings and Prizes withheld by Race Track Operators for TY ended June (all 2551Q - PT for TQ ended June Quarterly information on OCW s or OFW s remittances that are exempt from DST, to be furnished by local banks and non-bank money transfer agents for second quarter of CY PEZA - Economic Zone Monthly Performance Report e- Monthly Report of Printers Certificate of EWT for TQ ended June LGU - LBT third installment for CY June of employers with SSS identification numbers ending in 5 or 6 21 Friday LAST DAY OF for June (efps filers under Group E) 22 Saturday LAST DAY OF for June (efps filers under Group D) 23 Saturday LAST DAY OF for June (efps filers under Group C) 24 Monday LAST DAY OF for June (efps filers under Group B) with letters M to Q for June 25 Wednesday LAST DAY OF for June (efps filers under e- for June (all efps 2550Q - VAT for TQ ended June of VAT registered taxpayers (nonefps for TQ ended June Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco product for April to June June of employers with SSS identification numbers ending in 7 or 8 29 Saturday LAST DAY OF SEC - AFS of2015 corporations whose securities are not registered under RSA or SRC for FY ended March PEZA - Annual PEZA Report FY April 30 Saturday LAST DAY OF 1702Q - Quarterly ITR for TQ ended May e- of VAT-registered taxpayers (all efps for TQ ended June (SAWT) for BIR Form 2307 for TQ ended May (SAWT) for BIR Form 2306 for TQ ended May Inventory list for FY ended June PEZA - ITR of PEZAregistered enterprises for FY ended March, filed with the BIR on July 15, Computerized books of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the postreporting requirements for CAS for FY ended June 31 Monday LAST DAY OF e- List of regular suppliers of goods and services of the top 20,000 private corporations and top 5,000 individual taxpayers engaged in business or practice of profession for first semester of BOI - Transcript sheets of ORB of qualified jewelry enterprises for FY ended June Sworn statement of every lessee, concessionaire, owner or operator of mines and quarry, processor of minerals, producer or manufacturer of mineral products for the first semester of Contract of lease and information on lessee of lessors or sub-lessors of commercial establishments, buildings or spaces for tenants as of June 30, Manual books of accounts and other accounting records if using new book for FY beginning August 1, June of employers with SSS identification numbers ending in 9 or 0 with letters R to Z for June

18 August Holidays August 21, (Mon) Ninoy Aquino Day August 28, (Mon) National Heroes Day SUN MON TUE WED THU FRI SAT I like that I am able to contribute to the community, to the upliftment of the people who matters most, the children. I am inspired to make a difference Photo: Jamilah Alcoseba Panantaon Audit and Assurance Meaning Employee Value Proposition

19 AUGUST 2 Wednesday LAST DAY OF Engagement letters and renewals or subsequent agreements for financial audit by independent CPAs for FY beginning October 1, 5 Saturday LAST DAY OF DST for July Summary report of certifications issued by the President of NHMFC (RA 7279) for July 8 Tuesday LAST DAY OF e- even number for July distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for July 10 Thursday LAST DAY OF Withholding VAT/PT for July Withholding on transfer of real property other than capital assets for July and July (non-efps e- odd number for July FWT for July (non-efps 1600 Withholding VAT return for July (all mineral products for July A sugar cooperative s list of buyers of sugar for July, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for July Certificate of VAT/PT withheld for July Certificate of creditable PT withheld for July PhilHealth - ME-5 contributions for July July of employers with SSS identification numbers ending in 1 or 2 11 Friday LAST DAY OF July (efps filer under Group E) e- FWT for July (efps filer under Group E) 12 Saturday LAST DAY OF July (efps filer under Group D) e- FWT for July (efps filer under Group D) 13 Sunday LAST DAY OF July (efps filer under Group C) e- FWT for July (efps filer under Group C) SEC - AFS of corporations whose securities are registered under RSA or SRC for FY ended April 14 Monday LAST DAY OF July (efps filer under Group B) e- FWT for July (efps filer under Group B) PEZA - AFS of PEZA-registered enterprises for FY ended March, filed with the BIR on July 15, with letters A to D for July 15 Tuesday LAST DAY OF e- July (all efps July (efps filer under Group A) 1701Q - ITR of self-employed individuals, estates and trusts for TQ ended June 1702 and 1702-AIF - Annual ITR and AIF of corporations and partnerships for FY ended April IAET for FY ended July and 1707A - Consolidated CGT return for shares not traded in the stock exchange for FY ended April Bound, computer-generated/ loose-leaf books of accounts and other accounting records for FY ended July e- Summary list of machines (CRM-POS) sold by machine distributors/dealers/vendors/ suppliers for TQ ended July FWT for July (efps filer under PhilHealth - RF-1 remittance report for July July of employers with SSS identification numbers ending in 3 or 4 19 Saturday LAST DAY OF with letters E to L for July 20 Sunday LAST DAY OF and for July (non-efps 1600WP PT on Winnings and Prizes withheld by Race Track Operators for TY ended November (all 2551Q - PT for TQ ended July PEZA - Economic Zone Monthly Performance Report e- Monthly Report of Printers Certificate of EWT for TQ ended July July of employers with SSS identification numbers ending in 5 or 6 21 Monday LAST DAY OF for July (efps filers under Group E) 22 Tuesday LAST DAY OF for July (efps filers under Group D) 23 Wednesday LAST DAY OF for July (efps filers under Group C) 24 Thursday LAST DAY OF for July (efps filers under Group B) with letters M to Q for July 25 Friday LAST DAY OF for July (efps filers under e- for July (all efps 2550Q - VAT for TQ ended July of VAT-registered taxpayers (non-efps for TQ ended July Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco product for May to July July of employers with SSS identification numbers ending in 7 or 8 28 Monday LAST DAY OF SEC - AFS of corporations whose securities are not registered under RSA or SRC for FY ended April 29 Tuesday LAST DAY OF 1702Q - Quarterly ITR for TQ ended June Annual PEZA Report FY May e- (SAWT) for BIR Form 2307 for TQ ended June (SAWT) for BIR Form 2306 for TQ ended June 30 Wednesday LAST DAY OF Computerized books of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the postreporting requirements for CAS for FY ended July e- of VAT-registered taxpayers (all efps for TQ ended July Inventory list for FY ended July PEZA - ITR of PEZA-registered enterprises for FY ended April, filed with the BIR on August 15, 31 Wednesday LAST DAY OF Manual books of accounts and other accounting records if using new books for FY beginning September 1, July of employers with SSS identification numbers ending in 9 or 0 with letters R to Z for July BOI - Transcript sheets of ORB of qualified jewelry enterprises for FY ended July

20 September Our collaborative style allows us to assemble teams with a broader perspective - working across service lines, industry teams and geographies to tailor our capabilities for you. SUN MON TUE WED THU FRI SAT Photo: Dawn Day Atazar Tax Advisory and Compliance Collaborative teams with a different mindset Client Value Proposition

21 SEPTEMBER 2 Saturday LAST DAY OF Engagement letters and renewals or subsequent agreements for financial audit by independent CPAs for FY beginning November 1, 5 Tuesday LAST DAY OF DST for August Summary report of certifications issued by the President of NHMFC (RA 7279) for August 8 Friday LAST DAY OF e- machines ending in an even number for August distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for August 10 Saturday LAST DAY OF / Withholding VAT/PT for August Withholding on transfer of real property other than capital assets for August and August (non-efps e- machines ending in an odd number for August FWT for August (non-efps 1600 Withholding VAT return for August (efps and Manual mineral products for August A sugar cooperative s list of buyers of sugar for August, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for August Certificate of VAT/PT withheld for August Certificate of creditable PT withheld for August PhilHealth - ME-5 contributions for August August of employers with SSS identification numbers ending in 1 or 2 11 Monday LAST DAY OF August (efps filers under Group E) e- FWT for August (efps filers under Group E) 12 Tuesday LAST DAY OF August (efps filers under Group D) e- FWT for August (efps filers under Group D) 13 Wednesday LAST DAY OF August (efps filers under Group C) e- FWT for August (efps filers under Group C) SEC - AFS of corporations whose securities are registered under RSA or SRC for FY ended May 14 Thursday LAST DAY OF August (efps filers under Group B) e- FWT for August (efps filers under Group B) PEZA - AFS of PEZA-registered enterprises for FY ended April, filed with the BIR on August 15, with letters A to D for August 15 Friday LAST DAY OF August (efps filers under e- August (all efps 1702 and 1702-AIF - Annual ITR and AIF of corporations and partnerships for FY ended May IAET for FY ended August and 1707A - Consolidated CGT return for shares not traded in the stock exchange for FY ended May Bound, computer-generated/ loose-leaf books of accounts and other accounting records for FY ended August e- Summary list of machines (CRM-POS) sold by machine distributors/dealers/vendors/ suppliers for TQ ended August FWT for August (efps filers under PhilHealth - RF-1 remittance report for August August of employers with SSS identification numbers ending in 3 or 4 19 Tuesday LAST DAY OF with letters E to L for August 20 Wednesday LAST DAY OF and for August (non-efps 1600WP PT on Winnings and Prizes withheld by Race Track Operators for TY ended August (all 2551Q - PT for TQ ended August PEZA - Economic Zone Monthly Performance Report e- Monthly Report of Printers Certificate of EWT for TQ ended August August of employers with SSS identification numbers ending in 5 or 6 21 Thursday LAST DAY OF 2550M and 2551M - VAT and PT for August (efps filers under Group E) 22 Friday LAST DAY OF 2550M and 2551M - VAT and PT for August (efps filers under Group D) 23 Saturday LAST DAY OF 2550M and 2551M - VAT and PT for August (efps filers under Group C) 24 Sunday LAST DAY OF 2550M and 2551M - VAT and PT for August (efps filers under Group B) with letters M to Q for August 25 Monday LAST DAY OF for August (efps filers under e- for August (all efps e-/ 2550Q - VAT for TQ ended August of VAT-registered taxpayers (nonefps for TQ ended August Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco product for June to August August of employers with SSS identification numbers ending in 7 or 8 28 Thursday LAST DAY OF SEC - AFS for FY ended May of corporations whose securities are not registered under RSA or SRC PEZA - Annual PEZA Report FY June 29 Friday LAST DAY OF 1702Q - Quarterly ITR for TQ ended July e- (SAWT) for BIR Form 2307 for TQ ended July (SAWT) for BIR Form 2306 for TQ ended July 30 Saturday LAST DAY OF Computerized books of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the postreporting requirements for CAS for FY ended August Manual books of accounts and other accounting records for FY beginning October 1, e- of VAT-registered taxpayers (all efps for TQ ended August Inventory list for FY ended July BOI - Transcript sheets of ORB of qualified jewelry enterprises for FY ended August PEZA - ITR of PEZA-registered enterprises for FY ended May 5, filed with the BIR on September 15, LGU - Payment of real property tax third installment for CY August of employers with SSS identification numbers ending in 9 or 0 with letters R to Z for August

22 October Holiday October 31, (Tue) Additional special (non-working) day SUN MON TUE WED THU FRI SAT Our size and structure creates advantage for you. We adopt a flatter structure with shorter decision-making chains, empowered teams, and no complex chains of command Photo: Orland Dayaday Audit and Assurance Agile and responsive service Client Value Proposition

23 OCTOBER 2 Monday LAST DAY OF Engagement letters and renewals or subsequent agreements for financial audit by independent CPAs for FY beginning December 1, 5 Thursday LAST DAY OF DST for September Summary report of certifications issued by the President of NHMFC (RA 7279) for September 8 Sunday LAST DAY OF e- even number for September distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for September 10 Monday LAST DAY OF Withholding VAT/PT for September Withholding on transfer of real property other than capital assets for September and September (non-efps FBT for CQ ended September (non-efps e- odd number for September Monthly Alphalist of Payees of 1601E, 1601F and 1602 Withholding return on EWT and FWT for September (non-efps 1600 Withholding VAT return for September (all mineral products for September A sugar cooperative s list of buyers of sugar for September, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for September Copy of the list submitted to the nearest DOLE Regional/Provincial Offices Operations Division/Unit showing the names of MWEs who received hazard pay, including justification for payment of hazard pay for the period of September Certificate of VAT/PT withheld for September Certificate of creditable PT withheld for September PhilHealth - ME-5 contributions for September September of employers with SSS identification numbers ending in 1 or 2 11 Wednesday LAST DAY OF September (efps filers under Group E) e- FWT for September (efps filers under Group E) 12 Thursday LAST DAY OF September (efps filers under Group D) e- FWT for September (efps filers under Group D) 13 Friday LAST DAY OF September (efps filers under Group C) e- FWT for September (efps filers under Group C) SEC - AFS for FY ended June of corporations whose securities are registered under RSA or SRC 14 Saturday LAST DAY OF September (efps filers under Group B) e- FWT for September (efps filers under Group B) with letters A to D for September 15 Sunday LAST DAY OF September (efps filers under e- September (all efps / FBT for CQ ended September (all efps 1702 and 1702-AIF - Annual ITR and AIF of corporations and partnerships for FY ended June IAET for FY ended September 2200M - Excise tax for mineral products for CQ ended September and 1707A - Consolidated CGT return for shares not traded in the stock exchange for FY ended June Bound, computer-generated/ loose-leaf books of accounts and other accounting records for FY ended September e- Summary list of machines (CRM-POS) sold by machine distributors/dealers/vendors/ suppliers for TQ ended September FWT for September (efps filers under PEZA - AFS of2015 PEZAregistered enterprises for FY ended May, filed with the BIR on September 15, List of medical practitioners of hospitals and clinics for CQ ended September PhilHealth - RF-1 remittance report for September September of employers with SSS identification numbers ending in 3 or 4 19 Thursday LAST DAY OF with letters E to L for September 20 Friday LAST DAY OF and for September (non-efps 1600WP PT on Winnings and Prizes withheld by Race Track Operators for TY ended September (all 2551Q - PT for TQ ended September Quarterly information on OCW s or OFW s remittances that are exempt from DST, to be furnished by local banks and non-bank money transfer agents for third quarter of CY PEZA - Economic Zone Monthly Performance Report e- Monthly Report of Printers Certificate of EWT for TQ ended September LGU - LBT fourth installment for CY September 5 of employers with SSS identification numbers ending in 5 or 6 21 Saturday LAST DAY OF for September (efps filers under Group E) 22 Sunday LAST DAY OF for September (efps filers under Group D) 23 Monday LAST DAY OF for September (efps filers under Group C) 24 Monday LAST DAY OF for September (efps filers under Group B) with letters M to Q for September 25 Wednesday - LAST DAY OF for September (efps filers under e- for September (all efps 2550Q - VAT for TQ ended September of VAT-registered taxpayers (non-efps for TQ ended September Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco product for July to September September of employers with SSS identification numbers ending in 7 or 8 28 Saturday LAST DAY OF SEC - AFS for FY ended June of corporations whose securities are not registered under RSA or SRC 29 Sunday LAST DAY OF PEZA - Annual PEZA Report FY July 30 Monday LAST DAY OF 1702Q - Quarterly ITR for TQ ended August Computerized books of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the postreporting requirements for CAS for FY ended September e- of VAT-registered taxpayers (all efps for TQ ended September (SAWT) for BIR Form 2307 for TQ ended August (SAWT) for BIR Form 2306 for TQ ended August Inventory list for FY ended September PEZA - ITR of PEZAregistered enterprises for FY ended June, filed with the BIR on October 15, 31 Monday LAST DAY OF BOI - Transcript sheets of ORB of qualified jewelry enterprises for FY ended September Manual books of accounts and other accounting records if using new books for FY beginning November 1, with letters R to Z for September September of employers with SSS identification numbers ending in 9 or 0

24 November Holidays November 1, (Wed) All Saints Day November 30, (Thu) Bonifacio Day With the support and coaching that I get, I am able to do better. My growth is continuous. SUN MON TUE WED THU FRI SAT Photo: Reijinne Quevada Advisory Mastery Employee Value Proposition

25 NOVEMBER 2 Thursday LAST DAY OF Engagement letters and renewals or subsequent agreements for financial audit by independent CPAs for TY beginning January 1, 5 Sunday LAST DAY OF DST for October Summary report of certifications issued by the President of NHMFC (RA 7279) for October 8 Wednesday LAST DAY OF e- even number for October distilled spirits, wines, fermented liquor, tobacco products, oil, automobiles, and cigarette paper for October 10 Friday LAST DAY OF Withholding VAT/PT for October Withholding on transfer of real property other than capital assets for October and October (non-efps e- odd number for October FWT for October (non-efps 1600 Withholding VAT return for October (all mineral products for October A sugar cooperative s list of buyers of sugar for October, together with a copy of certificate of advance payment of VAT made by each buyer appearing on the list Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill for October Certificate of VAT/PT withheld for October Certificate of creditable PT withheld for October PhilHealth - ME-5 contributions for October October of employers with SSS identification numbers ending in 1 or 2 11 Saturday LAST DAY OF October (efps filers under Group E) e- FWT for October (efps filers under Group E) 12 Sunday LAST DAY OF October (efps filers under Group D) e- FWT for October (efps filers under Group D) 13 Monday LAST DAY OF October (efps filers under Group C) e- FWT for October (efps filers under Group C) SEC - AFS for FY ended July of corporations whose securities are registered under RSA or SRC 14 Tuesday LAST DAY OF October (efps filers under Group B) e- FWT for October (efps filers under Group B) with letters A to D for October PEZA - AFS of PEZAregistered enterprises for FY ended June, filed with the BIR on October 15, 15 Wednesday LAST DAY OF October (efps filers under e- October (all efps 1701Q - ITR of self-employed individuals, estates and trusts for TQ September 1702 and 1702-AIF - Annual ITR and AIF of corporations and partnerships for FY ended July IAET for FY ended October and 1707A - Consolidated CGT return for shares not traded in the stock exchange for FY ended July Bound, computer-generated/ loose-leaf books of accounts and other accounting records for FY ended October e- Summary list of machines (CRM-POS) sold by machine distributors/dealers/vendors/ suppliers for TQ ended October FWT for October (efps filers under PhilHealth - RF-1 remittance report for October October of employers with SSS identification numbers ending in 3 or 4 19 Sunday LAST DAY OF with letters E to L for October 20 Monday LAST DAY OF and for September (non-efps 1600WP PT on Winnings and Prizes withheld by Race Track Operators for TY ended October (all 2551Q - PT for TQ ended October PEZA - Economic Zone Monthly Performance Report e- Monthly Report of Printers Certificate of EWT for TQ ended October October of employers with SSS identification numbers ending in 5 or 6 21 Tuesday LAST DAY OF for October (efps filers under Group E) 22 Wednesday LAST DAY OF for October (efps filers under Group D) 23 Thursday LAST DAY OF for October (efps filers under Group C) 24 Friday LAST DAY OF for October (efps filers under Group B) with letters M to Q for October 25 Saturday LAST DAY OF for October (efps filers under e- for October (all efps 2550Q - VAT for TQ ended October of VAT-registered taxpayers (nonefps for TQ ended October Sworn statement of manufacturers or importers on the volume of sales per brand of alcohol and tobacco product for August to October October of employers with SSS identification numbers ending in 7 or 8 28 Tuesday LAST DAY OF SEC - AFS for FY ended July of corporations whose securities are not registered under RSA or SRC 29 Wednesday LAST DAY OF 1702Q - Quarterly ITR for TQ ended September PEZA - Annual PEZA Report FY August e- (SAWT) for BIR Form 2307 for TQ ended September (SAWT) for BIR Form 2306 for TQ ended September 30 Thursday LAST DAY OF Manual books of accounts and other accounting records if using new books for FY beginning December 1, Computerized books of accounts and other accounting records in CD-R, DVD-R or other optical media, and affidavit on the postreporting requirements for CAS for FY ended October e- of VAT-registered taxpayers (all efps for TQ ended October Inventory list for FY ended October PEZA - ITR of PEZAregistered enterprises for FY ended July 5, filed with the BIR on November 15, BOI - Transcript sheets of ORB by qualified jewelry enterprises for FY ended October with letters R to Z for October October of employers with SSS identification numbers ending in 9 or 0

26 December Holidays December 25, (Mon) Christmas Day December 30, (Sat) Rizal Day December 31, (Sun) Last day of the year SUN MON TUE WED THU FRI SAT 1 2 We are better together! Our collaboration with each other broadens our thinking and improves our approach Photo: Shierly Cebalda Audit and Assurance Relatedness Employee Value Proposition