Elloran Gamutea Law and Accounting Offices

09/09/2026

📢 𝗦𝗘𝗣𝗧𝗘𝗠𝗕𝗘𝗥 𝟮𝟬𝟮𝟲 𝗕𝗜𝗥 𝗧𝗔𝗫 𝗙𝗜𝗟𝗜𝗡𝗚 𝗥𝗘𝗠𝗜𝗡𝗗𝗘𝗥
Don’t miss the September 2026 BIR tax filing deadlines. Below are the key filing and payment deadlines to help you avoid penalties and ensure timely compliance.

📅 𝐅𝐨𝐫 𝐭𝐡𝐞 𝐌𝐨𝐧𝐭𝐡 𝐨𝐟 September 𝟐𝟎𝟐𝟔
The following monthly withholding tax returns are due:
• 𝐁𝐈𝐑 𝐅𝐨𝐫𝐦 𝟏𝟔𝟎𝟏-𝐂 – Monthly Remittance Return of Income Taxes Withheld on Compensation
• 𝐁𝐈𝐑 𝐅𝐨𝐫𝐦 𝟎𝟔𝟏𝟗-𝐄 – Monthly Remittance Form of Creditable Income Taxes Withheld – Expanded
• 𝐁𝐈𝐑 𝐅𝐨𝐫𝐦 𝟎𝟔𝟏𝟗-𝐅 – Monthly Remittance Form of Final Income Taxes Withheld

Deadlines for Non-eFPS and eFPS Filers (Based on Group Classification):
• September 10 – Non-eFPS Filers
• September 11 – Group E
• September 12 – Group D
• September 13 – Group C
• September 14 – Group B
• September 15 – Group A

📌 Reminder: Since September 12 falls on a Saturday and September 13 falls on a Sunday, the deadlines for Groups D and C are moved to September 14, 2026 (Monday), the next business day.

💰 e-PAYMENT for Groups E, D, C & B is also due on September 15, 2026.

𝗘𝗹𝗹𝗼𝗿𝗮𝗻 𝗚𝗮𝗺𝘂𝘁𝗲𝗮 𝗟𝗮𝘄 𝗮𝗻𝗱 𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝗶𝗻𝗴 𝗢𝗳𝗳𝗶𝗰𝗲𝘀
𝘍𝘢𝘪𝘳𝘯𝘦𝘴𝘴. 𝘑𝘶𝘴𝘵𝘪𝘤𝘦. 𝘈𝘤𝘤𝘰𝘶𝘯𝘵𝘢𝘣𝘪𝘭𝘪𝘵𝘺.

19/08/2026

𝗛𝗢𝗪 𝗧𝗢 𝗥𝗘𝗚𝗜𝗦𝗧𝗘𝗥 𝗔 𝗖𝗢𝗥𝗣𝗢𝗥𝗔𝗧𝗜𝗢𝗡 𝗧𝗛𝗥𝗢𝗨𝗚𝗛 𝗦𝗘𝗖 𝗭𝗘𝗥𝗢 (𝗢𝗡𝗘𝗦𝗘𝗖 𝗣𝗥𝗢𝗖𝗘𝗦𝗦𝗜𝗡𝗚)

Registering an eligible domestic stock corporation can be done online through the SEC’s OneSEC with ZERO Processing via eSPARC. OneSEC covers eligible domestic stock corporations, including One Person Corporations (OPCs) and corporations with 2 to 15 incorporators, subject to the applicable ZERO conditions.

📌 𝗪𝗛𝗢 𝗖𝗔𝗡 𝗨𝗦𝗘 𝗢𝗡𝗘𝗦𝗘𝗖 𝗪𝗜𝗧𝗛 𝗭𝗘𝗥𝗢 𝗣𝗥𝗢𝗖𝗘𝗦𝗦𝗜𝗡𝗚?
The SEC provides ZERO Processing for eligible domestic stock corporations under the following company classifications:
• All Filipino equity
• 0.01%–40% foreign equity participation
• More than 40%–100% foreign equity participation

📋 𝗭𝗘𝗥𝗢 𝗣𝗥𝗢𝗖𝗘𝗦𝗦𝗜𝗡𝗚 𝗘𝗟𝗜𝗚𝗜𝗕𝗜𝗟𝗜𝗧𝗬 𝗖𝗢𝗡𝗗𝗜𝗧𝗜𝗢𝗡𝗦
The application must meet the SEC’s applicable conditions, including:
• The proposed corporate name must comply with the SEC’s applicable requirements for ZERO processing.
• The primary purpose or main activity is predetermined and is not subject to modification or correction under OneSEC ZERO.
• Incorporators, members of the Board of Directors, and subscribers must be natural persons of legal age.
• The corporation must not be located in an economic zone.
• Shares must be common shares, with par value of at least ₱1.00, in non-decimal currency.
• Subscription to shares must be paid in cash.
• The corporation must not require clearance or endorsement from any SEC department or another government agency for registration.
• The relevant incorporators, stockholders/members, directors/trustees, beneficial owners, and officers must meet the SEC’s applicable conditions concerning criminal and administrative cases.
• The relevant persons must not be included in the pertinent sanctions lists specified by the SEC, including those of the BSP, AMLC, ATC, OFAC, and the United Nations.

📌 𝗜𝗠𝗣𝗢𝗥𝗧𝗔𝗡𝗧 𝗥𝗘𝗠𝗜𝗡𝗗𝗘𝗥
All applicable ZERO conditions must be satisfied. If the application does not fall under all the conditions for OneSEC ZERO, the SEC states that the registrant must cancel the application and proceed to eSPARC Regular with ZERO Processing.

The application must be completed within one (1) day. Registration fees must also be paid within one (1) day from issuance of the Payment Assessment Form (PAF); otherwise, the application will be automatically purged.

📌 Source: Securities and Exchange Commission (SEC) — OneSEC x ZERO Application Process – Overview [https://esparc.sec.gov.ph/application-one-sec/overview-zero]
SEC eSPARC — OneSEC Processing:
[https://esparc.sec.gov.ph/application/select-one-sec]

07/08/2026

📢 𝗔𝘂𝗴𝘂𝘀𝘁 𝟮𝟬𝟮𝟲 𝗕𝗜𝗥 𝗧𝗮𝘅 𝗙𝗶𝗹𝗶𝗻𝗴 𝗥𝗲𝗺𝗶𝗻𝗱𝗲𝗿
Don't miss the August 2026 BIR tax filing deadlines. Below are the key filing deadlines to help you avoid penalties and ensure timely compliance.

📅 𝐅𝐨𝐫 𝐭𝐡𝐞 𝐌𝐨𝐧𝐭𝐡 𝐨𝐟 𝐉𝐮𝐥𝐲 𝟐𝟎𝟐𝟔
The following monthly withholding tax returns are due:

August 10, 2026
• Income Taxes Withheld on Compensation – use 𝐁𝐈𝐑 𝐅𝐨𝐫𝐦 𝟏𝟔𝟎𝟏-𝐂 (deadline: January – November - on or before the tenth (10th) day following the close of the month)
• Creditable Income Taxes Withheld (Expanded) – use 𝐁𝐈𝐑 𝐅𝐨𝐫𝐦 𝟎𝟔𝟏𝟗-𝐄 (deadline: On or before the tenth (10th) day following the close of the month for the first two (2) months of the quarter) including issuance of 2307 which is due on or before the 20th day of the month following the close of the taxable quarter or simultaneous with income payment.
• Final Income Taxes Withheld – use 𝐁𝐈𝐑 𝐅𝐨𝐫𝐦 𝟎𝟔𝟏𝟗-𝐅 (deadline: On or before the tenth (10th) day following the close of the month for the first two (2) months of the quarter)

📅 𝐅𝐨𝐫 𝐭𝐡𝐞 𝐐𝐮𝐚𝐫𝐭𝐞𝐫 𝐄𝐧𝐝𝐢𝐧𝐠 𝐉𝐮𝐧𝐞 𝟑𝟎, 𝟐𝟎𝟐𝟔
August 15, 2026
• Quarterly Income Tax Return for Individuals, Estates, and Trusts – use 𝐁𝐈𝐑 𝐅𝐨𝐫𝐦 𝟏𝟕𝟎𝟏𝐐 (deadline: On or before August 15 of the current taxable year for 2nd quarter)

August 29, 2026
• Quarterly Income Tax Return for Corporations, Partnerships, and Other Non-Individual Taxpayers – use 𝐁𝐈𝐑 𝐅𝐨𝐫𝐦 𝟏𝟕𝟎𝟐𝐐 (deadline: Within sixty (60) days following the close of each of the first three (3) quarters of the taxable year whether calendar or fiscal year)

📌 Reminder: Taxpayers are required to submit a 𝐒𝐮𝐦𝐦𝐚𝐫𝐲 𝐀𝐥𝐩𝐡𝐚𝐥𝐢𝐬𝐭 𝐨𝐟 𝐖𝐢𝐭𝐡𝐡𝐨𝐥𝐝𝐢𝐧𝐠 𝐓𝐚𝐱𝐞𝐬 (𝐒𝐀𝐖𝐓) together with the applicable quarterly income tax return should they claim income tax credits.

Elloran Gamutea Law and Accounting Offices
Fairness. Justice. Accountability.

06/08/2026

📍 𝗪𝗲 𝗮𝗿𝗲 𝗻𝗼𝘄 𝗼𝗻 𝗚𝗼𝗼𝗴𝗹𝗲 𝗠𝗮𝗽𝘀.

For your convenience, Elloran Gamutea Law and Accounting Offices can now be easily located through Google Maps. Simply search for our office to obtain directions and plan your visit.

We remain committed to providing reliable legal and accounting services with professionalism and integrity. We look forward to assisting you.

Find local businesses, view maps and get driving directions in Google Maps.

20/05/2026

𝗔𝗖𝗖𝗘𝗦𝗦𝗜𝗕𝗜𝗟𝗜𝗧𝗬 𝗜𝗦 𝗙𝗢𝗥 𝗘𝗩𝗘𝗥𝗬𝗕𝗢𝗗𝗬.
We are bringing legal and accounting services right at your fingertips. We are just one tap away.

ELLORAN GAMUTEA LAW AND ACCOUNTING OFFICES are making legal and accounting services more accessible and reachable. Finally, 𝗪𝗘 𝗢𝗙𝗙𝗘𝗥 𝗢𝗡𝗟𝗜𝗡𝗘 𝗖𝗢𝗡𝗦𝗨𝗟𝗧𝗔𝗧𝗜𝗢𝗡.

Office hours are from Monday to Saturday – 9:30AM to 6:30PM.

Please be advised that Saturdays are for appointment only.
To schedule your appointment, call or message us at: 👇

☎️ 09610724880 (smart)
☎️ 09453181259 (globe)
📩 [email protected]

24/03/2026

“To be a lawyer with a strong sense of justice, fairness, and integrity” – this is what we have prayed for since day one in law school.

Today, we are humbled to share that God has granted us this opportunity. By God’s grace, we are pleased to announce that we are officially opening the doors to our practice, committed to serving the people with justice and integrity for the glory of His name.

ELLORAN GAMUTEA LAW AND ACCOUNTING OFFICES are now ready to serve and provide dedicated legal and accounting services.

Legal Services: 👇
Litigation (Criminal, Civil, Commercial, Special Proceedings, and Labor Cases)
Legal Representation and Consultation
Legal Document Drafting & Review
Real Estate Law
Wills & Probate
Administrative Dispute Resolution
Annulment of Marriage/Legal Separation Cases
Retainership (Legal Counsel for Businesses)

Notarization services will be available upon approval of our petition for Notarial Commission.

Accounting Services: 👇
Bookkeeping and Financial Reporting
Tax and Other Compliance
Business Registration
BIR Tax Audit Representation
Internal Audit
Payroll Services
Advisory and Outsource
Staff Training and Development Internal Audit
Retainership (Accountant for Businesses)

"To serve justice is our duty. To keep your trust is our priority."

For legal or accounting services, message us:
☎️ 09610724880 (smart)
☎️ 09453181259 (globe)
📩 [email protected]