TO                  :           SM SUPERMALLS BUSINESS PARTNERS

RE                  :           Submission of 2nd Quarter BIR Form 2307

DATE             :           July 01, 2021

_____________________________________________________________________________

Dear Business Partners,

 

In anticipation of the upcoming deadline in the submission of Q2 BIR Form 2307, please see below allotted days of receiving in MAAX Building, starting July 7 (Wednesday). We strongly encourage everyone to submit based on the following schedule as we continue to observe safety precautions in this time of pandemic:

 

 

Time: 9:00 am to 12:00 pm, and 1:00 pm to 5:00 pm

Some reminders:

• Kindly ensure to indicate the branch in the BIR Form 2307.

 

• Kindly ensure that only authorized signatories sign on the form. Otherwise, please attach a duly-signed authorization letter.

 

• For those who will be submitting 2307 forms for multiple branches, please prepare a top sheet and ensure that the listed 2307 tallies with the actual count of hardcopies for faster and easier checking and receiving.
• Transmittal of two (2) originally signed copies is centralized at:

6th Floor, Message Center, MAAX Building

Coral Way cor. JW Diokno Blvd, Mall of Asia Complex, Pasay City 1300

Note: Please bring an extra copy of 2307 if you wish to retain a receiving copy.

• Submission via courier, grab, lalamove and other similar means may still be accepted but there will be no receiving copy.  You may address to:

Ms. Maricar Luzuriaga
CoE-AR Group
11th Floor MAAX Building
Coral Way cor. JW Diokno Blvd.

Mall of Asia Complex,   Pasay City 1300

Contact No. 09175832980

 

• Waltermart , The Podium, Mindpro and Commercial Property Group (CPG) tenants shall submit BIR form 2307 in their respective branch or designated receiving venues.

 

• BIR 2307 for the 1st Quarter 2021 may still be accommodated, following the same schedule as stated above. BIR Form 2307 of prior year(s) shall no longer be valid for submission.

 

• Late or non-submission of BIR 2307 shall be subject to interest.

 

Thank you and keep safe!

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TO	:	ALL CONCERNED
FROM	:	SMPHI PROPERTY GROUP
DATE	:	June 7, 2021
SUBJECT	:	SCHEDULE AND RELEASING OFFICES FOR THE REFUND OF SECURITY DEPOSIT

 

Greetings!

 

Please be informed that the schedule and designated releasing offices for Checks are at the following:

For		Then designated Treasury check releasing office is	And schedule of pick-up is
Provincial SM Branches excluding the following:		Shopping Center Management Corporation (SCMC) Admin Treasury of respective branch	Tuesday and Thursday 2:00 PM – 4:00 PM
SM City Bacoor, SM City Rosario, SM City Molino, SM Marketmall Dasmarinas, Tower Mall Trece Martires and SM City Trece Martires		SCMC SM City Bacoor Treasury
SM City Taytay, SM City Masinag, SM Center Angono, SM City San Mateo and Cherry Antipolo		SCMC SM City Taytay Treasury
SM City San Pablo and SM Center Lemery		SCMC SM City San Pablo Treasury
SM City Pampanga and SM Savemore Market Apalit		SCMC SM City Pampanga Treasury
SM Savemore Tacloban		SCMC Mall Admin
SM City Baliwag and and SM Center Pulilan		SCMC SM City Baliwag Treasury
SM City Cebu, SM Seaside City Cebu, SM Hypermarket Lapu Lapu and SM City Consolacion		SCMC SM City Cebu Treasury
SM Seaside City Cebu		SCMC SM Seaside City Cebu Treasury
SM Center Sangandaan and SM Center Valenzuela		*SM Prime Holdings, Inc. (SMPHI) Head Office Treasury - Mall of Asia Arena Annex (MAAX), 6th Floor	Tuesday and Thursday; 10:00 AM – 12:00 NN and 1:00 PM – 2:30 PM
Metro Manila SM Branches (with Cherry Shaw and Cherry Congressional) excluding the following Branches:
SM Megamall (First Asia Realty Development Corporation - FARDC)		SM Megamall FARDC Treasury	Tuesday 10:00 AM – 12:00 PM 2:00 PM – 4:00 PM
The Podium (SM Keppel Land, Inc.)		The Podium Keppel Treasury	Saturday 2:00 PM – 5:00 PM
SM Development Corporation Retail Projects		SMDC Head Office Treasury located at Two E-Com Center	Tuesday 2:00 PM – 5:00 PM
SMPHI Properties managed by Commercial Property Group (CPG)		*SM Prime Holdings, Inc. (SMPHI) Head Office Treasury - Mall of Asia Arena Annex (MAAX), 6th Floor	Tuesday and Thursday; 10:00 AM – 12:00 NN and 1:00 PM – 2:30 PM
Skyranch Tagaytay		*SM Prime Holdings, Inc. (SMPHI) Head Office Treasury - Mall of Asia Arena Annex (MAAX), 6th Floor	Tuesday and Thursday; 10:00 AM – 12:00 NN and 1:00 PM – 2:30 PM
SM Arena Complex Corporation (SMACC) - Tenants
SM Arena Complex Corporation (SMACC) - Exhibitors		BDO Branch located at Five E-Com Center	Monday to Friday; 9:00 AM to 4:00 PM

Availability of checks for pick-up at the following locations can be checked by calling the following contact numbers: 8862-7846 to 7851.

• SM Prime Holdings, Inc. (SMPHI) Head Office Treasury - Mall of Asia Arena Annex (MAAX), 6^th Floor; and
• BDO Branch located at Five E-Com Center

 

Notes: (*)

Please schedule your claiming of Checks and submission of requirements by submitting an accomplished form through this link  https://tinyurl.com/SMPHIMAAX6 or scan the QR code below: Contact person is Ms. Marianne Incapas / Ms. Beverly Gorgolon

 

Also, we would like to reiterate to please bring the following required documents when claiming Checks:

• Company Identification (ID) of authorized representative,
• Signed and Notarized Quitclaim, and
• BIR Registered OR or BIR Registered Acknowledgement Receipt (AR), if not available, please present the following:

• Corporation:

§ AR signed by the Authorized Contract Signatory or Authorized Representative

§ *Photocopy of one (1) valid ID of the

- Lessee Authorized Contract Signatory; and

- Lessee Authorized Representative* to claim the check, if the Lessee Authorized Contract Signatory is not available.

• Partnership:

§ Partnership’s Certificate (PC) authorizing the Lessee Contract Signatory or Representative to claim or pick up the check

§ AR signed by the Authorized Contract Signatory or Authorized Representative

§ *Photocopy of one (1) valid ID of the

- Lessee Authorized Contract Signatory; and

- Lessee Authorized Representative* to claim the check, if the Lessee Authorized Contract Signatory is not available.

• Single Proprietorship

§ AR signed by the Authorized Contract Signatory or Authorized Representative

§ Authorization Letter for representative signed by the Authorized Contract Signatory

§ *Photocopy of one (1) valid ID of the

- Lessee Authorized Contract Signatory; and

- Lessee Authorized Representative* to claim the check, if the Company Authorized Signatory is not available.

Note:  (*) – Original copy for presentment.

 

Please be guided accordingly.

 

Thank you and keep safe!

TO                          :               SM SUPERMALLS BUSINESS PARTNERS

SUBJECT              :               New SOA Statement Date effective May 2021 and Other Billing-Related Announcements

DATE                     :               May 17, 2021                      

 

Good day.

 

In relation to the centralized processing of tenant billing, please be informed of the following announcements:

 

A. New SOA Statement Date will be changed from Month-end to 28^th day of the month starting May 2021 SOA.

     

B. Transition checklist are as follows:

Transition Checklist	May 2021 SOA	June 2021, and onwards
Statement Date	May 28, 2021	28th day of the Month
Sales for Non-Fixed Tenants	May 1 to 28, 2021	29th day of preceding month to 28th day of current month
Bills Payments	May 1 to 28, 2021	29th day of preceding month to 28th day of current month
Billing Charges	Shall follow existing charges' cut off

 

C. For billing and SOA related concerns and inquiries, please send email at soa@smsupermalls.com. Email subject should contain the following required format: <MALL NAME><TRADE NAME><CONCERN> so that it will be channeled to the corresponding AR Team. Please refer also to Annex 1 for responses to SOA-related Frequently Asked Questions (FAQs). For urgent concerns, you may contact our AR Representatives at 0945-712-1237; 0945-712-1210; and 0917-557-8330 during business hours (Monday to Friday, from 9:00am to 6:00pm).

 

Notes:	The Podium, Mindpro, and Commercial Property Group (CPG) tenants shall follow branch-level circular for the contact details of the assigned Accounting team.
	Upon successful receipt of your email by SM, you will receive an automatic reply from “ManageEngine” containing a ticket number and your original email inquiry.

 

D. Use of new and updated Certified Monthly Sales Report (CMSR) for Non-Fixed Tenants. Please see Annex 2 for the May 2021 CMSR template and Annex 3 for the CMSR template to be used for June 2021 and onwards.

 

                 CMSR submission guideline is as follows:

Details
Email Address	Malls-AR@smsupermalls.com
File Naming Convention	CMSR_<MALL CODE>_<TRADE NAME>_<Month YYYY>
Required Attachment in Email	One Portable Document Format (PDF) signed by Authorized Representative and its corresponding MS Excel file

 

Notes:	The Podium, Mindpro, and Commercial Property Group (CPG) tenants shall follow branch-level circular in the submission of CMSR.
	Due to the multiple concessions granted to tenants in March 2021 SOA, all tenants in NCR Plus (NCR, Bulacan, Cavite, Laguna, Rizal, and Batangas) are requested to send copies of March 2021 CMSRs in PDF and its corresponding MS Excel format following above CMSR sending guidelines on or before May 24, 2021.

 

E. The following still remains the same:

• Availability of the SOA in Tenant Portal which is every 3^rd day of the following month
• Payment deadline which is every 15^th day of the following month (including weekends and holidays), subject to applicable penalties on late payment.

 

Note: This circular is not applicable to Waltermart Tenants.

Annex 1: Frequently Asked Questions

 

No.	Query	Answer
1	I submitted the BIR form 2307 for the quarter but my SOA includes charges for Unsubmitted/Shortsubmission of  2307.	Please check all pages of the SOA for unsubmitted 2307 charges, including those line items in negative sign. It is possible that the total for these line item charges is zero (0).   If there are still remaining charges, kindly email soa@smsupermalls.com and provide the following information: > Branch Code > Tenant Name > Scanned copy of the received 2307 form
2	I need to know breakdown of the overdue balance.	Check details of previous SOA and payments as there may be charges that you omitted/excluded during payment processing.   If charges and payments are accounted for but there is still overdue balance, kindly email soa@smsupermalls.com and provide the following: > Branch Code > Tenant Name > Location
3	I want to confirm if our payment was applied to our account. Who can assist us?	Log in to Tenant Portal and  check the first page of the SOA or the Official Receipts to validate if all payments have corresponding Official Receipts.   For any unreconciled payments, please email soa@smsupermalls.com and provide the following: > Branch Code > Tenant Name > Proof of Payment (SOA barcode with bank’s payment validation, validated deposit slip, online banking proof of fund transfer)
4	I have a request for waiver of charges, when will it be applied/reflected in my SOA?	An official Notice of Approval of Waiver shall be sent by Mall Operations and/or Mall Leasing once the request is approved. This will be reflected in the SOA of the billing month when the waiver is approved following the standard billing charges cut off.   For approved waivers that are not yet effected in the SOA, please email copy of approved Notice of Approval of Waiver to soa@smsupermalls.com for our verification.

 

 

 

 

Annex 2: Certified Monthly Sales Report - May 2021 – refer to email announcement sent to enrolled email accounts.

Annex 3: Certified Monthly Sales Report - June 2021 onwards - refer to email announcement sent to enrolled email accounts.

 

Date: April 14, 2021

 

FREQUENTLY ASKED QUESTIONS (FAQs) on Q1 2021 BIR 2307 SUBMISSION		ANSWER
1	Q. Is it acceptable to submit scanned signed copy of BIR 2307 via email?	A. No
2	Q. Is it okay to submit BIR 2307 via courier, grab, lalamove and other similar means? Will there be a receiving copy?	A. It is okay to submit via courier, however, there will be No receiving copy.
3	Q. To whom shall the transmittal of BIR 2307 be addressed?	A. Address to: Maricar Luzuriaga CoE-AR Group 11th Floor MAAX Building Coral Way cor. JW Diokno Blvd. Mall of Asia Complex, Pasay City 1300 Philippines Contact No. 0917 583 2980
4	Q. Is there an appointment needed before proceeding to the submission office?	A. No need for an appointment. Kindly follow the schedule as announced in the portal.
5	Q. Can BIR 2307 be submitted by our authorized person? Are there any requirements?	A. Yes. No requirements.
6	Q. Can BIR 2307 be submitted to branches?	A. No. Kindly submit directly in MAAX Building
7	Q. What if BIR 2307 has been submitted to branch Admin Office, is there a need to provide a copy to HO in MAAX?	A. No need
8	Q. Is BIR 2307 with e-signature acceptable?	A. Yes
9	Q. Can the hard copy of BIR 2307 be submitted after ECQ/MECQ?	A. No. Hard copy, not the scanned one, is the required submission.
10	Q Is there an extension for submission of BIR 2307 especially for NCR plus?	A. None. Deadline of submission is April 15. Submission after April 15 though will still be accepted, will be subject to interest.
11	Q. Can we submit BIR 2307 for all stores and all branches, whether NCR or provinicial, in MAAX Building?	A. Coverage are as follows:
		Companies:
		SM Investments Corp.
		SM Prime Holdings Inc.
		First Asia Realty Development Corp.
		Premier Central Inc.
		Premier Southern Corp.
		Consolidated Prime Dev Corp.
		First Leisure Ventures Group Inc.
		MOA Esplanade Port Inc.
		Southernpoint Properties Corp.
		CHAS Realty & Devt Corp.
		Prime Metroestate, Inc.
		SM Development Corp.
		Vancouver Lands Inc.
		Twenty Two Forty One Properties Inc.
		SM Synergy Properties Holdings Corp.
		Note: Submission of BIR Form 2307 for companies not in the list shall remain the same.

 

Submission of 1^st Quarter 2021 BIR Form 2307

April 9, 2021

 

 

Dear Business Partners,

 

Please be reminded that Creditable Withholding Tax Certificate (BIR Form 2307) should be submitted on or before April 15, 2021.

 

Transmittal of two (2) originally signed copies of the certificate is now centralized at:

6^th Floor, Message Center, MOA Arena Annex Building

Coral Way cor. JW Diokno Blvd., Mall of Asia Complex, Pasay City 1300

Note: Please bring an extra copy of 2307 if you wish to retain a receiving copy.

 

Schedule of Receiving of Forms:

Time: 10:00 am to 12:00 pm, and 1:00 pm to 5:00 pm

Days: Monday to Friday

 

 

Thank you.​

 

 

April 7, 2021

 

Dear Business Partners,

 

Please be informed of the Deadline of Payment of March 2021 SOA Charges:

 

1. Tenants of Malls in NCR, Bulacan, Cavite, Laguna, and Rizal – April 22, 2021
2. Tenants of Malls outside NCR Plus – April 15, 2021

 

Thank you.

 

 

March 29, 2021

 

Dear Business Partners,

 

With the IATF declaration of Enhanced Community Quarantine (ECQ) in NCR Plus, please be informed that the March 2021 Statement of Account (SOA) of Mall Tenants in NCR, Bulacan, Cavite, Laguna, and Rizal will be available in the Tenant Portal next week.

 

Thank you.

 

 

Dear Business Partners,

 

Please be advised that due to the upcoming holidays, Mach 2021 rental charges of Tenants with Percentage-of-Sales Rental scheme shall be based on March 1 to 28, 2021 sales data. March 29 to 31, 2021 sales adjustment shall be included in April 2021 Statement of Account.

 

Thank you.

 

 

TO : ALL CUSTOMERS / TENANTS

FROM : SM PRIME GROUP

RE : ENHANCED 2307 PORTAL

 

We are pleased to announce the implementation of the enhanced 2307 Portal starting February 25, 2021. 2307 portal is an online facility which enables our Customers to generate the Form 2307 (Certificate of Creditable Tax Withheld at Source – CEWT) in the prescribed format.

 

The portal is accessible by visiting the site 2307.sm.com. using Mozilla Firefox or Google Chrome.

 

The following are the additional features of the portal:

 

• Updated user interface for a better customer experience.
• The CEWT generated after a successful session shall contain two (2) barcodes found on the lower left and right portion of the form.

 

Thank you.

 

 

CIRCULAR TO	:	ALL CONCERNED NON-FIXED TENANTS
FROM	:	SM SUPERMALLS
DATE	:	February 17, 2021
SUBJECT	:	UPDATED CERTIFIED MONTHLY SALES REPORT (CMSR)

 

 

Greetings! Please be informed that a new version of Certified Monthly Sales Report (CMSR) shall be used effective next scheduled submission of CMSR. Please find attached sample format.

 

An announcement relative to this is available in SM Tenants Portal. You may access this announcement by logging into your account at https://smtenants.com. 

 

Also, we would like to reiterate that submission of CMSR shall be within two (2) calendar days following the end of each calendar month. Any adjustment based on the corresponding CMSR, shall be reflected on the next calendar month’s billing.

 

Any deficiency in rent arising from late / non-submission of the CMSR shall be subject to penalty charges as stated in the House Rules.

  

For any inquiries, please feel free to contact your respective Mall Administration.

 

Please be guided accordingly. Thank you.   

 

Tradename / Branch
CERTIFIED MONTHLY SALES REPORT
For the month of _________, 20___
Date	Sales*			Online Sales* (Net of Disc. and Local Tax)	Promo Discount		Gross Sales
	(Net of Disc, Service Charge and Local Tax)						(Sales + Online Sales + Promo Discounts)
					With Approval	Without Approval
	Vatable Trans	VAT Exempt Trans
1	₱97,332.00	₱1,475.00		₱32,000.00	₱1,300.00	₱500.00	₱132,607.00
2
3
-
31
Total	₱97,332.00	₱1,475.00		₱32,000.00	₱1,300.00	₱500.00	₱132,607.00
Add:	Employee's Meals						₱8,250.00
	Employee's Discount						₱625.00
	Senior Citizen						₱368.75
	PWD						₱50.00
	National Athelets / Coaches						₱135.00
	VIP Cards (Approved)						₱99.00
	Other Local Tax*						₱150.00
	Service Charge (Distributed to Employee's)*						₱6,845.00
Total Gross Sales							₱149,129.75
Less	VAT  Exempt Transactions						₱1,475.00
	Promo Discounts with Approval						₱1,300.00
	Senior Citizen Discounts						₱368.75
	PWD Discounts						₱50.00
	National Athletes / Coaches Discounts						₱135.00
	VIP Cards (Approved)						₱99.00
	Other Local Taxes						₱150.00
	Service Charge Distributed to Employees						₱6,845.00
Sales							₱138,707.00
Less:	12% VAT						₱14,861.46
Sales Net of VAT							₱123,845.54
Add back:	VAT Exempt Transactions						₱1,475.00
	Other Local Taxes						₱150.00
Total Sales subject to Percentage Rent							₱125,470.54
Other Sources of Income per Contract:
Source 1 (e.g. Sub-lease Income)							₱1,000.00
Less:	12%VAT						₱107.14
Other Income subject to Percentage Rent (Source 1)							₱892.86
Source N (e.g. Commission Income)							₱500.00
Less:	12% VAT						₱53.57
Other Income subject to Percentage Rent (Source N)							₱446.43
* Breakdown of Payment Tender:
	Cash						₱75,800.00
	Non-Cash Transaction:
	Credit Card						₱18,193.30
	Debit Card						₱18,180.70
	Gcash						₱3,200.00
	WeChat						₱4,000.00
	AliPay						₱3,600.00
	GrabPay						₱4,630.00
	PayMaya						₱1,007.65
	Online Payment (DragonPay, PayPal, etc)						₱6,690.35
	Gift Checks						₱1,000.00
	Sodexo/ E-sodexo						₱1,000.00
	Other Payment Tenders						₱500.00
Total Amount							₱137,802.00
	Prepared by / Date						Certified by / Date
	<Tenant>						<Tenant>
	Signature Over Printed Name						Signature Over Printed Name
	Position						Position

 

Dear Business Partners,

 

Please be advised that the 2307 Portal (www.2307.sm.com) is currently temporarily inaccessible due to scheduled system upgrade.

 

We will send another advisory as soon as the updates are completed.

 

Thank you.

 

To: All SM Business Partners

Subject: Extension of Deadline of Submission of BIR 2307 for 1st Qtr 2020

 

Please be informed that the deadline of submission of BIR form 2307 for 1st quarter 2020 through the respective Mall Accounting is extended to June 2, 2020.

 

Thank you.

To:       Office, Warehouse and Estate Tenants

 

From:   SM Prime Holdings, Inc.

 

Re:       Extended Due Dates for March, April, and May 2020 Statements of Account (SoA)

 

Good day!  We hope you are adjusting well to the markedly changed environment we are all operating in today. 

 

In order to ease your cash outflow, please be informed that SM has adjusted its billing issuance and payment due dates for the months of March, April, and May 2020 as follows:

 

SoA Date	Containing	Under Normal Circumstances		Under Enhanced Community Quarantine		Additional Weeks to Pay
		Date on Portal	Payment Due Date	Date On Portal	Payment Due Date
Mar 2020	Fixed	Mar 31	Apr 15	Apr 15	Apr 30	2
	Variable*			May 31	Jun 15	8
Apr 2020	Fixed	Apr 30	May 15	Apr 30	May 15	0
	Variable**			May 31	Jun 15	4
May 2020	Fixed	May 31	June 15	May 31	Jun 15	0
	Variable***					0

*Variable charges, e.g. utilities consumption for January 26 to February 25

**Variable charges e.g. utilities consumption for February 26 to March 25

***Variable charges e.g. utilities consumption for March 26 to April 25

 

As an added relief, please know that SM supports the directives of the Department of Trade & Industry’s (DTI) in Memorandum Circular No. 20-12 dated April 4, 2020 which grants additional payment postponements to Micro, Small and Medium Enterprise (MSME). Thus, if you are an MSME qualified under said DTI Circular, kindly coordinate with your respective Mall Accounting or Billing & Collection and provide your latest audited financial statement that demonstrates assets below PhP100 million.

For your convenience, payments may be made through BDO or China Bank Online Banking using the Bills Payment Facility.

 

Circulars will be issued should there be further updates.

 

Thank you and stay safe!

To: All SM Business Partners

 

Subject: Extension of Deadline of Submission of BIR 2307 for 1st Qtr 2020

 

Please be informed that the deadline of submission of BIR form 2307 for 1st quarter 2020 through the respective Mall Accounting is extended from April 15, 2020 to April 25, 2020.

 

 

Thank you.

TO :       ALL TENANTS
FROM : SMPHI Property Group
RE :      ENHANCED SM TENANT PORTAL

SMPHI Prime Holdings, Inc. (SMPHI) Property Group is pleased to announce the launching of our new and
enhanced SM Tenant Portal starting January 16, 2020 (Thursday).

The enhanced SM Tenant Portal will have a new and innovative user interface design which will allow you to easily
use and navigate the system. The said portal will still have the same features and functionalities of providing a
convenient way to:
· access your electronic copy of monthly Statement of Account (e-SOA) and Official Receipts (OR), and
· view your previous billings for the last twenty-four (24) months.

The new SM Tenant Portal can still be accessed thru https://smtenants.com. Kindly use your existing user
credentials when logging in to the system.

If you have not yet accessed the SM Tenant Portal, user credentials will be sent to the email address maintained in our database. If no email has been received, please coordinate with the corresponding Mall Admin for updating of your user account data. This is to ensure that you will receive email notifications for the following:

· Tenant Portal User Information – which will reflect your User ID and initial password.
· Instructions on how to activate your online account and how to access your e-SOA and OR.
· Availability of new e-SOA and OR.

Notes:
 Please provide two (2) email addresses. The primary email address will receive all the systemgenerated
email notifications. If the primary address is not active / valid, notifications will be sent to
the secondary email address.
 Notifications will be received once account has been activated.

Thank you!