For all large taxpayers, the Bureau of Internal Revenue (BIR) has issued a schedule of filing of financial statements for the year 2013 (for financial statements with year ended December 31, 2012). Schedule is a follows is based on the last digit of the Securities and Exchange Commission (SEC) Registration or License Number:
April 8 to 12: “1″, “2″
April 15 to 19: “3″, “4″
April 22 to 26: “5″, “6″, “7″ & “8″
April 29 to 30: “9″, “0″
The above arrangement coincides with the schedule set by the SEC in filing the Annual Financial Statements for the year 2013. This is also applicable for large taxpayers only.
Take note also that the above schedule was just a proposal/suggestion to serve the taxpayers better, to manage the filing and avoid long lines on filing deadlines. There is no penalty in case of non-compliance with the said filing schedule. But of course, the rule that manual filing should be made within 15 days from the date of e-filing for e-filers shall be followed.
Please check out the copy of the memo below for your reference: