In observance of All Saintsโ Day Eve (October 31, 2025), our office will be closed.
Let us take this time to honor and remember our departed loved ones. ๐
In observance of All Saintsโ Day Eve (October 31, 2025), our office will be closed.
Let us take this time to honor and remember our departed loved ones. ๐
๐ e-FILING/FILING & e-PAYMENT/PAYMENT of the following for the Quarter ending September 30, 2025:
๐ผ ๐ช๐๐๐๐๐๐๐๐๐ ๐ด๐๐ ๐ ๐ฌ๐๐๐- ๐จ๐๐ ๐๐ ๐๐๐ ๐จ๐๐๐๐๐๐๐๐๐ f๐๐๐. ๐ผ
Deadline for the submission of eFiled BIR Form 1702โRT/EX/MX with AFS and attachments (FY ending June 30, 2025), soft copies of inventory list with sworn declaration (FY ending Sept. 30, 2025), and the Quarterly Summary List of Sales/Purchases/Importations for VAT taxpayers (eFPS filers, Q3 2025). Filing and payment are also due for BIR Form 1702Q with SAWT (FQ ending Aug. 31, 2025), while online registration of computerized books of accounts (FY ending Sept. 30, 2025) must also be completed.
๐ผ ๐ช๐๐๐๐๐๐๐๐๐ ๐ด๐๐ ๐ ๐ฌ๐๐๐- ๐จ๐๐ ๐๐ ๐๐๐ ๐จ๐๐๐๐๐๐๐๐๐ f๐๐๐. ๐ผ
๐ ๐ฆ๐๐ฏ๐บ๐ถ๐๐๐ถ๐ผ๐ป:
๐ป ๐ฒ-๐๐ถ๐น๐ถ๐ป๐ด / ๐๐ถ๐น๐ถ๐ป๐ด & ๐ฃ๐ฎ๐๐บ๐ฒ๐ป๐:
๐ผ ๐ช๐๐๐๐๐๐๐๐๐ ๐ด๐๐ ๐ ๐ฌ๐๐๐- ๐จ๐๐ ๐๐ ๐๐๐ ๐จ๐๐๐๐๐๐๐๐๐ f๐๐๐. ๐ผ
๐ ๐ฆ๐๐ฏ๐บ๐ถ๐๐๐ถ๐ผ๐ป:
๐ป ๐ฒ-๐๐ถ๐น๐ถ๐ป๐ด / ๐๐ถ๐น๐ถ๐ป๐ด & ๐ฃ๐ฎ๐๐บ๐ฒ๐ป๐:
๐ผ ๐ช๐๐๐๐๐๐๐๐๐ ๐ด๐๐ ๐ ๐ฌ๐๐๐- ๐จ๐๐ ๐๐ ๐๐๐ ๐จ๐๐๐๐๐๐๐๐๐ f๐๐๐. ๐ผ
Deadline for the registration of loose-leaf books of accounts (FY ending Sept. 30, 2025) and the submission of lists of medical practitioners, government contractors, assessment rolls, machine inventories, and property reports. Filing/payment also due for BIR Forms 1702-RT/EX/MX with AFS, 1707-A, 2200-M, and 1601-C (eFPS filers Group A, BโE). In addition, the 2nd installment of income tax for individuals (CY 2024) must be paid.
๐ผ ๐ช๐๐๐๐๐๐๐๐๐ ๐ด๐๐ ๐ ๐ฌ๐๐๐- ๐จ๐๐ ๐๐ ๐๐๐ ๐จ๐๐๐๐๐๐๐๐๐ f๐๐๐. ๐ผ
Taxpayers are reminded to submit the List of Buyers of Sugar with VAT Certificates, Information Return on Refined Sugar Releases, and the Monthly Report on DST Collected for September 2025. Also due are the Monthly e-Sales Report for CRM/POS users with TIN ending in ODD, and the filing/payment of BIR Forms 2200-M, 1601-C, 2200-C, 1600-VT/1600-PT with MAP, 1606, and 1600-VT/1600-PT & 1601-C for NGAs.
๐ผ ๐ช๐๐๐๐๐๐๐๐๐ ๐ด๐๐ ๐ ๐ฌ๐๐๐- ๐จ๐๐ ๐๐ ๐๐๐ ๐จ๐๐๐๐๐๐๐๐๐ f๐๐๐. ๐ผ
๐บ๐๐๐๐๐ ๐๐๐๐:
โ All Transcript Sheets of Official Register Books (ORBs) used by Dealers/Manufacturers/Toll Manufacturers/Assemblers/Importers of Alcohol Products, Tobacco Products, Petroleum Products, Non-Essential Goods, Sweetened Beverages, Mineral Products & Automobiles (September 2025
๐ฅ๏ธ ๐-๐บ๐๐๐๐๐๐๐๐๐:
โ Monthly e-Sales Report for all taxpayers using CRM/POS and/or similar business machines with 9-digit TIN ending in EVEN number (September 2025)
๐ผ ๐ช๐๐๐๐๐๐๐๐๐ ๐ด๐๐ ๐ ๐ฌ๐๐๐- ๐จ๐๐ ๐๐ ๐๐๐ ๐จ๐๐๐๐๐๐๐๐๐ f๐๐๐. ๐ผ
๐ญ๐๐๐ & ๐๐๐ ๐๐๐๐:
โ Summary Report of Certification issued by NHMFC (September 2025)
โ ๐ฝ๐๐ ๐๐ค๐ง๐ข 2000 โ Monthly Documentary Stamp Tax Declaration/Return (September 2025)
โ ๐ฝ๐๐ ๐๐ค๐ง๐ข 2000-๐๐ โ Documentary Stamp Tax One-Time Transactions (September 2025)
๐ผ ๐ช๐๐๐๐๐๐๐๐๐ ๐ด๐๐ ๐ ๐ฌ๐๐๐- ๐จ๐๐ ๐๐ ๐๐๐ ๐จ๐๐๐๐๐๐๐๐๐ f๐๐๐. ๐ผ
A huge thank you to everyone who has been part of our journey. Your trust and support made this milestone possible. Cheers to more achievements ahead with MOR & Associates! ๐
๐ผ ๐ช๐๐๐๐๐๐๐๐๐ ๐ด๐๐ ๐ ๐ฌ๐๐๐- ๐จ๐๐ ๐๐ ๐๐๐ ๐จ๐๐๐๐๐๐๐๐๐ f๐๐๐. ๐ผ
We look forward to more partnerships that foster growth, community, and excellence. ๐๐
๐ผ ๐ช๐๐๐๐๐๐๐๐๐ ๐ด๐๐ ๐ ๐ฌ๐๐๐- ๐จ๐๐ ๐๐ ๐๐๐ ๐จ๐๐๐๐๐๐๐๐๐ f๐๐๐. ๐ผ
๐ผ ๐ช๐๐๐๐๐๐๐๐๐ ๐ด๐๐ ๐ ๐ฌ๐๐๐- ๐จ๐๐ ๐๐ ๐๐๐ ๐จ๐๐๐๐๐๐๐๐๐ f๐๐๐. ๐ผ
๐ผ ๐ช๐๐๐๐๐๐๐๐๐ ๐ด๐๐ ๐ ๐ฌ๐๐๐- ๐จ๐๐ ๐๐ ๐๐๐ ๐จ๐๐๐๐๐๐๐๐๐ f๐๐๐. ๐ผ
๐ผ ๐ช๐๐๐๐๐๐๐๐๐ ๐ด๐๐ ๐ ๐ฌ๐๐๐- ๐จ๐๐ ๐๐ ๐๐๐ ๐จ๐๐๐๐๐๐๐๐๐ f๐๐๐. ๐ผ
We are grateful to San Sebastian College-Recoletos de Cavite for this recognition of our commitment to supporting students through the Internship Program.
Together, we build stronger futures. ๐
๐ผ ๐ช๐๐๐๐๐๐๐๐๐ ๐ด๐๐ ๐ ๐ฌ๐๐๐- ๐จ๐๐ ๐๐ ๐๐๐ ๐จ๐๐๐๐๐๐๐๐๐ f๐๐๐. ๐ผ
We are deeply honored to have been part of two meaningful academic milestones! ๐ Thank you to ๐๐ข๐ณ๐๐ฅ ๐๐๐๐ก๐ง๐จ๐ฅ๐จ๐ ๐ข๐๐๐ฅ ๐๐ง๐ข๐ฏ๐๐ซ๐ฌ๐ข๐ญ๐ฒ and ๐๐จ๐ฅ๐ฒ๐ญ๐๐๐ก๐ง๐ข๐ ๐๐ง๐ข๐ฏ๐๐ซ๐ฌ๐ข๐ญ๐ฒ ๐จ๐ ๐ญ๐ก๐ ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐๐ฌ - ๐๐๐ ๐ฎ๐ข๐ ๐๐๐ฆ๐ฉ๐ฎ๐ฌ (๐๐๐๐ ๐๐๐๐ ๐๐ข๐ง๐ฅ๐๐ ๐ฐ๐ข๐ฌ ๐ ๐๐๐๐ซ๐๐ญ๐ข๐จ๐ง) for giving Marcaida, Oblena, Resurreccion and Associates the opportunity to support your student-led programs. It is always our pleasure to sponsor initiatives that uplift and empower the next generation of accountants. Here's to more collaborations that inspire, educate, and shape future professionals! ๐จโ๐ผ๐ฉโ๐ผโจ