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E-Filers Group Classification and Deadlines

Looking at the tax calendar, you will notice several deadlines on e-filing for one tax return. This is because e-filers have group classification. You may wonder what are the industries classified under these groups and we would like to give you that information.

According to Section 7 of RR 9-2001 as amended by RR2-2002 and RR 9-2002, for purposes of filing returns under the EFPS, the taxpayers classified under the following business industries shall be required to file the Monthly Tax Returns, except withholding of Value-Added Tax; Monthly VAT Declarations; and Monthly Percentage Tax Returns, on or before the dates prescribed and presented herein below:

 

 

 

 

BUSINESS INDUSTRY

 

MONTHLY WITHHOLDING TAX RETURNS EXCEPT WITHHOLDING OF VALUE ADDED TAX

 

MONTHLY VAT DECLARATIONS AND MONTHLY PERCENTAGE TAX RETURNS

Group A

Banking Institutions

Insurance and Pension Funding

Non-bank Financial Intermediation

Activities Auxiliary to Financial Intermediation

Construction

Water Transport

Hotels and Restaurants

Land Transport

 

 

Fifteen (15) days following end of the month

 

 

Twenty five (25) days following end of the month

Group B

Manufacture &  Repair of Furniture

Manufacture of Basic Metals

Manufacture of Chemicals and Chemical

Products

Manufacture of Coke, Refined Petroleum &

Fuel Products

Manufacture of Electrical Machinery &

Apparatus N.E.C.

Manufacture of Fabricated Metal Products

Manufacture of Food, Products & Beverages

Manufacture of Machinery & Equipment NEC

Manufacture of Medical, Precision, Optical

Instruments

Manufacture of Motor Vehicles, Trailers &

Semi-Trailers

Manufacture of Office, Accounting &

Computing Machinery

 

Manufacture of Other Non-Metallic Mineral

Products

Manufacture of Other Transport Equipment

Manufacture of Other Wearing Apparel

Manufacture of Paper and Paper Products

Manufacture of Radio, TV & Communication

Equipment/Apparatus

Manufacture of Rubber & Plastic Products

Manufacture of Textiles

Manufacture of Tobacco Products

Manufacture of Wood & Wood Products

Manufacturing N.E.C.

Metallic Ore Mining

Non-Metallic Mining & Quarrying

 

 

Fourteen (14) days following the end of the month

 

 

Twenty four (24) days following end of the month

Group C

Retail Sale

Wholesale Trade and Commission Trade

Sale, Maintenance, Repair of Motor Vehicle,

Sale of Automotive Fuel

Collection, Purification and Distribution of

Water

Computer and Related Activities

Real Estate Activities

 

 

Thirteen (13) days following end of the month

 

 

Twenty three days (23) days following end of the month

Group D

Air Transport

Electricity, Gas, Steam, & Hot Water Supply

Postal & Telecommunications

Publishing, Printing & Reproduction of

Recorded Media

Recreational, Cultural & Sporting Activities

Recycling

Renting of Goods & Equipment

Supporting & Aux Transport Activities

 

 

Twelve (12) days following end of the month

 

 

 

Twenty two (22) days following end of the month

Group E

Activities of Membership Organizations Inc.

Health and Social Work

Private Educational Services

Public Admin & Defense Compulsory Social

Security

Public Educational Services

Research and Development

Agricultural, Hunting, and Forestry

Farming of Animals

Fishing

Other Service Activities

Miscellaneous Business Activities

Unclassified

 

 

Eleven (11) days following end of the month

 

 

Twenty one (21) days following end of the month

 

December 3, 2017

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