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RecurringPay December salary tax (day 1–15) |
Due
1) Submit annual salary tax reconciliation and pay reconciled amount (before Jan 31)
2) Submit quarterly declaration (Form No. 4 – salaries) for previous 3 months
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Quarterly WH FilingSubmit Form 41 WH tax for the 4th quarter and pay tax during the month |
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Monthly VATPay & submit December VAT before end of January |
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RecurringPay January salary tax (day 1–15) |
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Monthly VATPay & submit January VAT before end of February |
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RecurringPay February salary tax (day 1–15) |
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Individual Filing Due
Natural person: Submit income tax return within 3 months after end of previous financial year
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Monthly VATPay & submit February VAT before end of March |
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RecurringPay March salary tax (day 1–15) |
Quarterly Salary ReturnSubmit quarterly declaration (Form No. 4 – salaries) for previous 3 months |
Quarterly WH FilingSubmit Form 41 WH tax for the 1st quarter and pay tax during the month |
Corporate Filing DueJuridical person: Submit corporate tax return within 4 months after end of previous financial year |
Monthly VATPay & submit March VAT before end of April |
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RecurringPay April salary tax (day 1–15) |
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Monthly VATPay & submit April VAT before end of May |
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RecurringPay May salary tax (day 1–15) |
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TP Filing DueTP Local File (if related-party transactions): Submit TP LF within 2 months from submission date of corporate tax return |
Monthly VATPay & submit May VAT before end of June |
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RecurringPay June salary tax (day 1–15) |
Quarterly Salary ReturnSubmit quarterly declaration (Form No. 4 – salaries) for previous 3 months |
Quarterly WH FilingSubmit Form 41 WH tax for the 2nd quarter and pay tax during the month |
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Monthly VATPay & submit June VAT before end of July |
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RecurringPay July salary tax (day 1–15) |
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TP Filing (Extended)If extension granted: Submit TP LF within 2 months from submission date of corporate tax return |
Monthly VATPay & submit July VAT before end of August |
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RecurringPay August salary tax (day 1–15) |
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Monthly VATPay & submit August VAT before end of September |
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RecurringPay September salary tax (day 1–15) |
Quarterly Salary ReturnSubmit quarterly declaration (Form No. 4 – salaries) for previous 3 months |
Quarterly WH FilingSubmit Form 41 WH tax for the 3rd quarter and pay tax during the month |
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Monthly VATPay & submit September VAT before end of October |
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RecurringPay October salary tax (day 1–15) |
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Monthly VATPay & submit October VAT before end of November |
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RecurringPay November salary tax (day 1–15) |
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CbC / Master File Due
Master File at the same date of submission for parent company
CbC report for previous year (if any)
CbC notification for current year
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Monthly VATPay & submit November VAT before end of December |
