PEZA REPORTORIAL REQUIREMENTS As of Feb 2023

PEZA REPORTORIAL REQUIREMENTS
(non-compliance is subject to penalties under PEZA IRR)
TYPES OF REPORT DUE DATE

Economic Zone Monthly Performance Report
Every 20th day of the following month
(EZMPR) (Online submission) *
Annual Income Tax Return (ITR) ** 30 days after filing with BIR
(BIR Form 1702 - eFPS Filing) Under TIMTA, enterprises registered with PEZA and
(Including copy of O.R. of payment of 3% of the 5% other Investment Promotion Agencies (IPAs) must
file their ITR and pay taxes using the BIR’s
GIT to the BIR and the O.R. of payment of 2% of the
electronic system for filing and payment of taxes
5% GIT to the LGU, if applicable) (eFPS)
Audited Financial Statements (AFS) stamped

“Received” by BIR** 30 days after filing with BIR
COA Annual Audit Report 1/ After the end of the year with Audit Certificate
Quarterly Income Tax Returns ** 15 days after filing with BIR
(BIR Form 1702Q - eFPS Filing) Under TIMTA, enterprises registered with PEZA and
(Including copy of O.R. of payment of 3% of the 5% other Investment Promotion Agencies (IPAs) must
file their ITR and pay taxes using the BIR’s
GIT to the BIR and the O.R. of payment of 2% of the
electronic system for filing and payment of taxes
5% GIT to the LGU, if applicable) (eFPS)
General Information Sheet (GIS) ** 30 days after filing with SEC

Replacement of any Board of Director/s,
Member/s or Officer/s ** 30 days after the said change
Amendment of the Articles of Incorporation or

By-Laws ** 30 days after registering with SEC
Change of Corporate Name & Equity Ownership ** 30 days after the said change
BIR certificate granting change in accounting period ** 30 days after the said change
Deferred under Memorandum Circular No. 2016-014 dated 11 April 2016
Annual Report 90 days after the end of the accounting period
Breakdown/Schedule of Sales per Activity Together with Annual ITR and AFS
Breakdown/Schedule of Other Income Together with Annual ITR and AFS
Data on Revenues and Taxes Paid Together with Annual ITR and AFS
Notes:
* For Locator enterprises except Developer/Operator, Facilities and Utilities enterprises
** For Locator and Developer/Operator Enterprises
1/ For Developer/Operator owned by the Government
Penalty provision for non-filing and late submission of reports as per PEZA Rule XXV Section 8 of
the PEZA Rules and Regulation.
REPORTORIAL REQUIREMENTS UNDER TIMTA
[Republic Act No. 10708, Tax Incentives Management and Transparency Act
and Republic Act No. 11534 and its IRR particularly, the Annual Tax Incentives
Report (ATIR) and Annual Benefits Report (ABR)]
TYPES OF REPORT DUE DATE

Annex A.1a - Annual Tax Incentives Report - Income-Based Tax
Incentives (based on Accounting Period)
Annex A.1b - Annual Tax Incentives Report - Breakdown of
Expenses and Enhanced Deductions (based on Accounting Period)
Annex A.1c - General Information on Income Tax Incentives within 30 days from the statutory
R.A. No. 91513 (if applicable, based on Accounting Period) deadline for filing of the Final
Return for Income Tax
Annex A.2 - Annual Tax Incentives Report - VAT, Excise Tax and
Duty Based Incentives (based on Accounting Period)
Annex B.1 - General Information (based on Accounting Period)
Annex B.2 - Annual Benefits Report (based on Accounting Period)
Annex B.3 - Annual Employment and Compensation Data on or before May 15 of the
(Calendar period: January to December) following year
Please access and download the new templates through this link
https://tinyurl.com/ATIRandABRNewTemplateJan2023.
Then, upload the completely filled-out soft copy in Excel format to Annual Compliance Management
System (ACMS) thru this link https://acms.peza.gov.ph/submission/ and send through email to
[email protected].
Reminder:
Always refer to the PEZA website regarding the deadline for submission of PEZA ESD reports, you
may click “ESD Compliance” under the Calendar menu found at the upper portion of the PEZA
website”.

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PEZA REPORTORIAL REQUIREMENTS

(non-compliance is subject to penalties under PEZA IRR)

TYPES OF REPORT DUE DATE

Audited Financial Statements (AFS) stamped

General Information Sheet (GIS) ** 30 days after filing with SEC

Amendment of the Articles of Incorporation or

Breakdown/Schedule of Other Income Together with Annual ITR and AFS

TYPES OF REPORT DUE DATE

Annex B.1 - General Information (based on Accounting Period)

Annex B.2 - Annual Benefits Report (based on Accounting Period)

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