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Bureau of Internal Revenue BIR Forms

Application Forms


BIR Form No. 1917


Tax Practitioner's Application for Accreditation (Partnership/Corporation)
Description

To be accomplished and filed by tax practitioners (partnership/corporation) applying for accreditation


BIR Form No. 1916


Tax Practitioner's Application for Accreditation (Individual)

Description

To be accomplished and filed by tax practitioners (individual) applying for accreditation


BIR Form No. 1900


Application to Use Loose-Leaf / Computerized Books of Accounts and/or Accounting Records
Description

This form is to be accomplished by all taxpayers who intend to apply for authority to use either Loose-Leaf / Computerized Books of Accounts and/or Accounting Records.
To be accomplished with the Revenue District Office (RDO) having jurisdiction over the Head Office/or branch.

Filing Date

Before actual use of Loose-leaf / Computerized Books of Accounts and / or Accounting Records.


BIR Form No. 1901

Application for Registration for Self-Employed and Mixed Income Individuals, Estates/Trusts

Description

This form is to be accomplished by self-employed and mixed income individuals, estates/trusts doing/just starting a business, or opening a new branch for registration.
To be accomplished with the RDO having jurisdiction over the head office or branch office.

Filing Date

On or before commencement of new business or before payment of any tax due or before filing a return.


BIR Form No. 1902

Application for Registration For Individuals Earning Purely Compensation Income, and Non-Resident Citizens / Resident Alien Employee

Description

This form is to be accomplished by an old or new employee whether resident citizen or non-resident citizens earning purely compensation income.
To be accomplished with the RDO having jurisdiction over the taxpayer's residence or place of employment.
Filing Date

Filed within ten (10) days from the date of employment, or before the payment of any tax due or before filing of a return, or declaration is required.


BIR Form No. 1903

Application for Registration for Corporations/ Partnerships (Taxable/Non-Taxable)

Description

This form is to be accomplished by Corporations, Government Owned or controlled corporations, Partnerships, Government Agencies and Instrumentalities, (GAI's) and Local Government Units (LGU's).
To be accomplished with the RDO having jurisdiction over the principal place of business or branch/regional office.

Filing Date

On or before commencement of business or before payment of any tax due/ before filing a return.


BIR Form No. 1904

Application for Registration for One-Time Taxpayer and Persons Registering under E.O. 98 (Securing a TIN to be able to transact with any Government Office)
Description

This form is to be accomplished by one-time taxpayer and persons registering and applying for a TIN (E.O. 98).
To be accomplished with the RDO having jurisdiction over the place where property is located for one time taxpayer; or place of residence for applicants under E.O. 98.
Filing Date

Before payment of any tax due/before filing of return or before the issuance of TIN under E.O.98.


BIR Form No. 1905

Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN card / New copy of Certificate of Registration
Description

This form is to be accomplished by all taxpayers who intend to update/change any data or information, e.g. transfer of business within the same RDO, change in registered activities, cancellation of business registration due to closure of business or transfer to other district, or replacement of lost TIN Card/ Certificate of Registration.
To be accomplished with the RDO having jurisdiction over the taxpayer, whether Head Office or branch.

Filing Date

Filed each time taxpayer needs to register the change in registration such as but not limited to change in registered activities, change in tax type details etc. except those changes to be filed under Form 2305; replacement of lost TIN Card / lost Certificate of Registration or cancellation or registration and/or TIN.


BIR Form No. 1906

Application for Authority to Print Receipts and Invoices

Description

This form is to be accomplished by all taxpayers everytime printing of receipts and invoices is needed.
To be accomplished with the RDO having jurisdiction over Head Office or branch.

Filing Date

Filed each time taxpayer needs to print receipts and invoices.


BIR Form No. 1907

Application for Permit to Use Cash Register machines/Point-of-Sale Machine

Description

This form is to be accomplished by all taxpayers who intend to use Cash Register Machines in lieu of Official Receipts/ Invoices, or Cash Register Machine used as cash depository; or Point-of-Sale Machine in lieu of Official/ Invoices.
To be accomplished with the RDO having jurisdiction over the Head Office or branch.

Filing Date

Filed each time taxpayer will use a new cash register machine unit or point-of-sale machine unit.


BIR Form No. 1914

Application for Tax Credits/Refunds

Description

To be accomplished and filed by taxpayer applying for tax credits or refunds

Filing Date


BIR Form No. 1915

Application for Tax Credit Certificate Utilization

Description

To be accomplished and filed by taxpayer applying for tax credits certificate utilization.
Filing Date





Income Tax Return



BIR Form No. 1702Q

Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers

Description

This return is filed quarterly by every corporation, partnership, joint stock companies, joint accounts, associations (except foreign corporation not engaged in trade or business in the Philippines and joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations), government-owned or controlled corporations, agencies and instrumentalities.

Filing Date

The corporate quarterly income tax return shall be filed with or without payment within sixty (60) days following the close of each of the first three (3) quarters of the taxable year whether calendar or fiscal year.


BIR Form No. 1702

Annual Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers

Description

This return is filed annually by every corporation, partnership, joint stock companies, joint accounts, associations (except foreign corporation not engaged in trade or business in the Philippines and joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations), government-owned or controlled corporations, agencies and instrumentalities.

Filing Date

This return is filed, with or without payment, on or before the 15th day of the fourth month following the close of the taxpayer's taxable year.


BIR Form No. 1700

Annual Income Tax Return for Individuals Earning Compensation Income and Marginal Income Earner (Including Non-Business/Non-Profession Related Income
Description

This return is filed annually by every resident citizen deriving compensation income from all sources, or resident alien and non-resident citizen with respect to compensation income from within the Philippines or marginal income earner.
The following are not required to file this return:
1. An individual whose gross compensation income does not exceed his total personal and additional exemptions;
2. An individual receiving purely compensation income, regardless of amount, from only one employer in the Philippines for the calendar year, the income tax of which has been withheld correctly by the said employer (tax due equals tax withheld);
3. An individual whose income has been subjected to final withholding tax (alien employee as well as Filipino employee occupying the same position as that of the alien employee of regional or area headquarters and regional operating headquarters of multinational companies, petroleum service contractors and sub-contractors, and offshore banking units; non-resident alien not engaged in trade or business); and
4. An individual who is exempt from income tax.

Filing Date

This return is filed on or before April 15 of each year covering income for the preceding taxable year.


BIR Form No. 1701

Annual Income Tax Return For Self-Employed Individuals, Estates, and Trusts (Including those w/both Business & Compensation Income)

Description

This return is filed annually by the following individuals regardless of amount of gross income:
1. A resident citizen engaged in trade, business or practice of profession within and without the Philippines.
2. A resident alien, non-resident citizen or non-resident alien individual engaged in trade, business or practice of profession within the Philippines.
3. A trustee of a trust, guardian of a minor, executor/administrator of an estate or any person acting in any fiduciary capacity for any person, where such trust, estate, minor or person is engaged in trade or business.
This is also filed by individuals who received mixed income (compensation with self-employment/professional income).
However, an individual whose sole income has been subjected to final withholding tax pursuant to Sec. 57(A) of the Tax Code, or who is exempt from income tax pursuant to the Tax Code and other laws, is not required to file an income tax return.
Filing Date

This return is filed on or before April 15 of each year covering income for the preceding taxable year.


BIR Form No. 1701Q

Quarterly Income Tax Return for Self-employed Individuals, Estates, and Trusts (Including Those with both Business and Compensation Income)
Description
This return shall be filed in triplicate by the following individuals regardless of amount of gross income:
1) A resident citizen engaged in trade, business, or practice of profession within and without the Philippines.
2) A resident alien, non-resident citizen or non-resident alien individual engaged in trade, business or practice of profession within the Philippines.
3) A trustee of a trust, guardian of a minor, executor/administrator of an estate, or any person acting in any fiduciary capacity for any person, where such trust, estate, minor, or person is engaged in trade or business.
Filing Date
1st qtr On or before April 15 of the current taxable year
2nd qtr On or before August 15 of the current taxable year
3rd qtr On or before November 15 of the current taxable year

BIR Form No. 1703

Annual Income Information Return for Non-Resident Citizens / OCWs and Seamen (for foreign-sourced income)
Description

This information return is filed in triplicate by Non-resident citizens and Overseas Contract Workers (OCWs), including qualified Filipino seamen, on income derived from sources abroad.
An individual citizen of the Philippines who is working and deriving income from abroad as an overseas worker is taxable only on income from sources within the Philippines. Income from sources within the Philippines should be filed in either Form 1700 or Form 1701.

Filing Date

This information return is filed not later than the April 15 of the year following the taxable year in which the income was earned.


BIR Form No. 1704

Improperly Accumulated Earnings Tax Return
Description

This form is to be filed by every domestic corporation classified as closely-held corporation except banks and other non-bank financial intermediaries, insurance companies, taxable partnerships, general professional partnerships, non- taxable joint ventures and enterprises duly registered with the Philippine Economic Zone Authority (PEZA) under R.A. 7916, and enterprises registered pursuant to the Bases Conversion and Development Act of 1992 (R.A. 7227), and other similar laws, shall render a true and accurate tax return in accordance with the provision of the Tax code.

Filing Date

The return shall be filed within 15 days after the close of the year immediately succeeding taxpayer's covered taxable year.


BIR Form No. 1706

Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt)

Description

This return is filed by all persons (natural or juridical) whether resident or non-resident, including Estates and Trusts, who sells, exchanges, or disposes of a real property located in the Philippines classified as capital asset as defined under Sec. 39 (A)(1) of RA 8424 for the purpose of securing a Tax Clearance Certificate to effect transfer of ownership (title) of the property from the seller to the buyer.
However, filing of the return is no longer required when the real property transaction involves the following:
- it is not classified as a capital asset
- not located in the Philippines
- disposition is gratuitous
- disposition is pursuant to the Comprehensive Agrarian Reform
To be filed with the RDO having jurisdiction over the place where the property being transferred is located.

Filing Date

- Filed within thirty (30) days following each sale, exchange or disposition of real property - In case of installment sale, the return shall be filed within thirty (30) days following the receipt of the 1st downpayment and within thirty (30) days following each subsequent installment payment - One return is filed for every transfer document regardless of the number of each property sold, exchanged or disposed of.

BIR Form No. 1707

Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock Exchange

Description

This return is filed by a natural or juridical person, resident or non-resident, who is not exempt under existing laws for the sale, barter, exchange or other onerous disposition intended to transfer ownership of shares of stocks in domestic corporation classified as capital assets, not traded through the local stock exchange.

Filing Date

- Filed within thirty (30) days after each cash sale, barter, exchange or other disposition of shares of stock not traded through the local stock exchange. - In case of installment sale, the return shall be filed within thirty (30) days following the receipt of the first down payment and within (30) days following each subsequent installment payment.


BIR Form No. 1707-A

Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange

Description

This return is filed by every natural or juridical person, resident or non-resident, who is not exempt under existing laws for sale, barter, exchange or other disposition of shares of stock in a domestic corporation, classified as capital assets, not traded through the local stock exchange.
Filing Date

- For individual taxpayers, this final consolidated return is filed on or before April 15 of each year covering all stock transactions of the preceding taxable year. - For corporate taxpayers, this form is filed on or before the fifteenth (15th) day of the fourth (4th) month following the close of the taxable year covering all transactions of the preceding taxable year.


Certificates

BIR Form No. 2304

Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income)

Description

A Certificate to be accomplished and issued by a Payor to recipients of income not subject to withholding tax. This Certificate should be attached to the Annual Income Tax Return - BIR Form 1701 for individuals, or BIR Form 1702 for non-individuals.
Filing Date

Payor must furnish the payee on or before January 31 of the year following the year in which the income payment was made.


BIR Form No. 2305
Certificate of Update of Exemption and of Employer's and Employee's Information

Description

A Certificate to be accomplished and issued in case of increase or decreases in exemption, change of status, change in the person of employer, change in the type of employment, acquiring employment after having registered as engaged in business or exercise of profession, change in the working status of the spouse, execution of the "waiver to claim the Additional Exemption" by the husband, or revocation of the previously executed "waiver to claim the Additional Exemption" by the husband.
Filing Date

File this form with the RDO where the taxpayer is registered, within ten (10) days after such change or event. (This form is given to the main employer, copy furnished the secondary employer).


BIR Form No. 2306

Certificate of Final Income Tax Withheld
Description

A Certificate to be accomplished and issued by a Payor/WA to each recipient of income subjected to final tax. The column amount of payment should indicate the total amount paid and the total taxes withheld and remitted during the period.

Filing Date

To be issued to payee on or before January 31 of the year following the year in which income payment was made. However upon request of the payee the payor must furnish such statement to the payee simultaneously with the income payment.

BIR Form No. 2307

Certificate of Creditable Tax Withheld at Source
Description

A Certificate to be accomplished and issued to recipients of income subject to expanded withholding tax paid by a Payor/Withholding Agent including government money payments made by a government office showing therein the monthly breakdown of the total income payments made and the total taxes withheld and remitted during the quarter/period.
For EWT - This Certificate in turn should be attached to the Quarterly/Annual Income Tax Return - BIR Forms 1701Q / 1701 for individuals, or BIR Form 1702Q/ 1702 for non-individuals, in which case, the amount of withholding tax shall be allowed as a tax credit against the income tax liability of the income recipient in the taxable quarter or year in which the income was earned or received.
For Percentage Taxes on Government Money Payments - This Certificate is to be attached to the Quarterly Percentage Tax return (BIR Form No. 2551M and 2551Q).
For VAT Withholding - This Certificate is to be attached to the Monthly VAT Declaration (BIR Form No. 2550M) and Quarterly VAT Return (BIR Form No. 2550Q).
Filing Date

For EWT - To be issued to payee on or before the 20th day of the month following the close of the taxable quarter. Upon request of the payee, however, the payor must furnish such statement to the payee simultaneously with the income payment.
For Percentage Tax On Government Money Payments - To be issued to the payee on or before the 10th day of the month following the month in which withholding was made. Upon request of the payee, however, the payor must furnish such statement to the payee simultaneously with the income payment.
For VAT Withholding - To be issued to the payee on or before the 10th day of the month following the month in which withholding was made. Upon request of the payee, however, the payor must furnish such statement to the payee simultaneously with the income payment.

BIR Form No. 2316

Certificate of Compensation Payment / Tax Withheld For Compensation Payment With or Without TAx Withheld

Description

A Certificate to be accomplished and issued to each employee receiving salaries, wages and other forms or remuneration by each employer indicating therein the total amount paid and the taxes withheld therefrom during the calendar year.
This Certificate in turn should be attached to the Annual Income Tax Return (BIR Form 1700 - for individuals receiving purely compensation income, or BIR Form 1701 for individuals with mixed income).

Filing Date

To be issued to payee on or before January 31 of the succeeding year in which the compensation was paid, or in cases where there is termination of employment, it is issued on the same day the last payment of wages is made.



VAT/Percentage Tax Returns



BIR Form No. 2551Q

Quarterly Percentage Tax Return

Description

This return shall be filed in triplicate by the following:
1. Franchise grantees sending overseas dispatch, messages or conversation from the Philippines;and
2. Proprietor, lessees or operators of cockpits, cabarets, night or day clubs, boxing exhibitions, professional basketball games, jai-alai and racetracks.
Filing Date

The return shall be filed and the tax paid within twenty (20) days after the end of each taxable quarter.


BIR Form No. 2551M

Monthly Percentage Tax Return

Description
This return shall be filed in triplicate by the following:
1. Persons whose gross annual sales and/or receipt do not exceed P1,500,000 and who are not VAT-registered persons;
2. Domestic carriers and keepers of garages, except owners of bancas and owners of animal-drawn two wheeled vehicle;
3. Operators of international air and shipping carriers doing business in the Philippines;
4. Franchise grantees of gas or water utilities;
5. Franchise grantees of radio and/or television broadcasting companies whose gross annual receipts of the preceding year do not exceed Ten Million Pesos (P10,000,000.00) and did opt to register as VAT taxpayers;
6. Banks, non-bank financial intermediaries and finance companies;
7. Life insurance companies;and
8. Agent of foreign insurance companies.

Filing Date

For Manual EFPS
A) Large and Non-large Taxpayer Not later than the 20th day following the end of each month. In accordance with the schedule set forth in RR No. 26-2002 as follows:
Group A : Twenty five (25) days following end of the month
Group B : Twenty four (24) days following end of the month
Group C : Twenty three (23) days following end of the month
Group D : Twenty two (22) days following end of the month
Group E : Twenty one (21) days following end of the month


BIR Form No. 2550M

Monthly Value-Added Tax Declaration
Description

This return/declaration shall be filed in triplicate by the following taxpayers;
1. A VAT-registered person; and
2. A person required to register as a VAT taxpayer but failed to register.
This return/declaration must be filed by the aforementioned taxpayers for as long as the VAT registration has not yet been cancelled, even if there is no taxable transaction during the month or the aggregate sales/receipts for any 12-month period did not exceed the P1,500,000.00 threshold.

Filing Date
For Manual EFPS
A) Large and Non-large Taxpayer Not later than the 20th day following the close of the month. In accordance with the schedule set forth in RR No. 26-2002 as follows:
Group A : Twenty five (25) days following end of the month
Group B : Twenty four (24) days following end of the month
Group C : Twenty three (23) days following end of the month
Group D : Twenty two (22) days following end of the month
Group E : Twenty one (21) days following end of the month


BIR Form No. 2550Q

Quarterly Value-Added Tax Return
Description

This return/declaration shall be filed in triplicate by the following taxpayers;
1. A VAT-registered person; and
2. A person required to register as a VAT taxpayer but failed to register.
This return/declaration must be filed by the aforementioned taxpayers for as long as the VAT registration has not yet been cancelled, even if there is no taxable transaction during the month or the aggregate sales/receipts for any 12-month period did not exceed the P1,500,000.00 threshold.

Filing Date

This return is filed not later than the 25th day following the close of each taxable quarter. The term "taxable quarter" shall mean the quarter that is synchronized to the income tax quarter of the taxpayer (i.e. Calendar quarter of Fiscal Quarter)


BIR Form No. 2552

Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange or Thru Initial and/or Secondary Public Offering

Description

This return is filed by the following taxpayers:
1. Every stock broker, who effected a sale, exchange or other disposition of shares of stock listed and traded through the Local Stock Exchange (LSE) other than the sale by a dealer in securities, subject to a tax rate of one-half of one percent (1/2 of 1%) of the gross selling price or gross value in money of the stock sold, bartered or exchanged or otherwise disposed, which tax shall be shouldered by the seller/ transferor.
2. A corporate issuer, engaged in the sale, exchange or other disposition through Initial Public Offering (IPO) of shares of stock in closely-held corporations at the rates provided hereunder based on the gross selling price or gross value in money of the shares of stock sold, bartered, exchanged or otherwise disposed in accordance with the proportion of shares of stock sold, bartered, exchanged or otherwise disposed to the total outstanding shares of stock after the listing in the local stock exchange:
Up to 25% 4%
Over 25% but not over 33 1/3% 2%
Over 33 1/3% 1%
3. A stock broker who effected a sale, exchange or other disposiiton through secondary public offering of shares of stock in closely held corporations at the rates provided hereunder based on the gross selling price or gross value in money of the shares of stock sold, bartered, exchanged or otherwise disposed in accordance with the proportion of shares of stock sold, bartered, exchanged or otherwise disposed to the total outstanding shares of stock after the listing in the local stock exchange:
Up to 25% 4%
Over 25% but not over 33 1/3% 2%
Over 33 1/3% 1%

Filing Date

This return is filed as follows:
a. For tax on sale of shares of stock listed and traded through the Local Stock Exchange (LSE), within five (5) banking days from date of collection;
b. For shares of stocks sold or exchanged through primary Public Offering, within thirty (30) days from date of listing of shares of stock in the LSE; and
c. For tax on shares of stock sold or exchanged through secondary public offering, within five (5) banking days from date of collection.


BIR Form No. 2553

Return of Percentage Tax Payable under Special Laws

Description

This return is filed by all taxpayers liable to pay percentage tax under Special Laws.

Filing Date

On or before the due date for payments of tax as stated in the Special Law.



. Payment/Remittance Forms


BIR Form No. 1600


Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld under RAs 1051, 7649, 8241, 8424 and 9337

Description

This return shall be filed in triplicate by the following:
1. All government offices, bureaus, agencies or instrumentalities, local government units, government owned and controlled corporation on money payments made to private individuals, corporations, partnerships, associations and other juridical/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424 and 9337.
2. Payors to non-residents receiving income subject to value-added tax.
3. Payors to VAT registered taxpayers receiving income subject to value-added tax.
4. Payors to persons, natural or juridical, subject to percentage tax under Sec. 116 of the Tax Code, (ATC 082 & 084), if the taxpayer-payee opts to remit his percentage tax through the withholding and remittance of the same by the withholding agent-payor which option is manifested by filing the "Notice of Availment of the Option to Pay the Tax through the Withholding Process", copy-furnished the withholding agent-payor and the Revenue District Offices of both the payor and payee.

Filing Date

The withholding tax return shall be filed and the tax paid on or before the tenth (10th) day of the month following the month in which withholding was made.

BIR Form No. 1603

Quarterly Remittance Return of Final Income Taxes Withheld (On Fringe Benefits Paid to Employees Other than Rank and File)

Description

This return is filed by every Withholding Agent (WA / payor) who is either an individual or non-individual, required to deduct and withhold taxes on fringe benefits furnished or granted to employees other than rank and file employees subject to Final Withholding Taxes.

Filing Date

To (Manual) To (EFPS)
On or before the tenth (10th) day of the month following the quarter in which the withholding was made On or before the fifteenth (15th) day of the month following the quarter in which the withholding was made


BIR Form No. 0613

Payment Form - Under Tax Compliance Verification Drive/Tax Mapping

Description

This form shall be used in paying penalties assessed under the Tax Compliance Verification Drive/Tax Mapping.

Filing Date

This form shall be accomplished everytime a penalty is due.


BIR Form No. 1600WP

Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators

Description

This return shall be in filed in triplicate by operators of race tracks for remittance of withholding of percentage tax on race horse prizes and winnings on horse racing bets.

Filing Date

The withholding tax return shall be filed/and the tax paid within twenty (20) days from the date the tax was deducted and withheld.


BIR Form No. 1601C

Monthly Remittance Return of Income Taxes Withheld on Compensation

Description

This return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on compensation paid to employees.

Filing Date

For the months of January to November To (Manual) To
(EFPS)
A) Large and Non-large Taxpayer On or before the tenth (10th) day of the month following the month in which withholding was made In accordance with the schedule set forth in RR No. 26-2002 as follows:
Group A : Fifteen (15) days following end of the month
Group B : Fourteen (14) days following end of the month
Group C : Thirteen (13) days following end of the month
Group D : Twelve (12) days following end of the month
Group E : Eleven (11) days following end of the month
For the month of December To (Manual) To
(EFPS)
A) Large and Non-large Taxpayer On or before January 15 of the following year In accordance with the schedule set forth in RR No. 26-2002 as follows:
Group A : Fifteen (15) days following end of the month
Group B : Fourteen (14) days following end of the month
Group C : Thirteen (13) days following end of the month
Group D : Twelve (12) days following end of the month
Group E : Eleven (11) days following end of the month


BIR Form No. 1601E

Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)

Description

This return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on income payments subject to Expanded / Creditable Withholding Taxes.

Filing Date

Manual EFPS
Large and Non-large Taxpayer On or before the tenth (10th) day of the month following the month in which withholding was made except for taxes withheld for the month of December which shall be filed on or before January 15 of the succeeding year. In accordance with the schedule set forth in RR No. 26-2002 as follows:
Group A : Fifteen (15) days following end of the month
Group B : Fourteen (14) days following end of the month
Group C : Thirteen (13) days following end of the month
Group D : Twelve (12) days following end of the month
Group E : Eleven (11) days following end of the month


BIR Form No. 1604CF

Annual Information Return of Income Tax Withheld on Compensation and Final Withholding Taxes

Description

This return is filed by every employer or withholding agent/payor who is either an individual, estate, trust, partnership, corporation, government agency and instrumentality, government-owned and controlled corporation, local government unit and other juridical entity required to deduct and withhold taxes on compensation paid to employees and on other income payments subject to Final Withholding Taxes.

Filing Date

On or before January 31 of the year following the calendar year in which the compensation payment and other income payments subject to final withholding taxes were paid or accrued.


BIR Form No. 0605

Payment Form

Description

This form is to be accomplished every time a taxpayer pays taxes and fees which do not require the use of a tax return such as second installment payment for income tax, deficiency tax, delinquency tax, registration fees, penalties, advance payments, deposits, installment payments, etc.

Filing Date

This form shall be accomplished:
1 Every time a tax payment or penalty is due or an advance payment is made;
2. Upon receipt of a demand letter / assessment notice and/or collection letter from the BIR; and
3. Upon payment of annual registration fee for a new business and for renewals on or before January 31 of every year.


BIR Form No. 1602

Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.)

Description

This return is filed by all banks, non-bank financial intermediaries, finance corporations, investment and trust companies and similar institutions for final income tax withheld on interest paid/accrued on deposit and yield or any other monetary benefit from deposit substitutes and from trust fund and similar arrangements.

Filing Date

Manual EFPS
Large and Non-large Taxpayer On or before the tenth (10th) day of the month following the month in which withholding was made except for taxes withheld for the month of December which shall be filed on or before January 15 of the succeeding year. In accordance with the schedule set forth in RR No. 26-2002 as follows:
Group A : Fifteen (15) days following end of the month
Group B : Fourteen (14) days following end of the month
Group C : Thirteen (13) days following end of the month
Group D : Twelve (12) days following end of the month
Group E : Eleven (11) days following end of the month


BIR Form No. 1601F
Monthly Remittance Return of Final Income Taxes Withheld

Description

This return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on income payments subject to Final Withholding Taxes.

Filing Date

For Manual EFPS
A) Large and Non-large Taxpayer On or before the tenth (10th) day of the month following the month in which withholding was made In accordance with the schedule set forth in RR No. 26-2002 as follows:
Group A : Fifteen (15) days following end of the month
Group B : Fourteen (14) days following end of the month
Group C : Thirteen (13) days following end of the month
Group D : Twelve (12) days following end of the month
Group E : Eleven (11) days following end of the month


BIR Form No. 1604E

Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Taxes

Description

This return is filed by every withholding agent/payor who is either an individual, estate, trust, partnership, corporation, government agency and instrumentality, government-owned and controlled corporation, local government unit and other juridical entity required to deduct and withhold taxes on income payments subject to Expanded Withholding Taxes, or making income payments not subject to withholding tax but subject to income tax.

Filing Date

On or before March 1 of the year following the calendar year in which the income payments subject to expanded withholding taxes or exempt from withholding tax were paid or accrued.


BIR Form No. 1606

Withholding Tax Remittance Return (For Transactions Involving Real Property other than Capital Asset including Taxable and Exempt)

Description

This return is filed by every Withholding Agent/Buyer on the sale, transfer or exchange of real property classified as ordinary asset.

Filing Date

This return is filed on or before the tenth (10th) day following the end of the month in which the transaction occurred. Provided, however, that taxes withheld in December shall be filed on or before January 25 of the following year. Provided, that large taxpayers as determined by the Commissioner shall file/pay on or before the 25th day of the following month.



Account Information Forms


BIR Form No. 1701-AIF

Account Information Form (AIF) for Self-employed Individuals, Estates and Trusts (engaged in trade and business)

Description

A revised form designed in line with the BIR Integrated Tax System (ITS) to be used as attachment to BIR Form No. 1701 and to be accomplished by self-employed individuals, estates and trusts engaged in trade and business, which shall contain the taxpayer's business profile information and other relevant data to be lifted from the Audited Financial Statements. BIR Form 1701 AIF is not, however, required for individual taxpayers who orpted for Optional Standard Deduction (OSD).

Filing Date

This form is filed on or before April 15 of each year covering income for the preceding taxable year


BIR Form No. 1702-AIF
Account Information Form (AIF) For Corporations and Partnerships in General

Description

A revised form designed in line with the BIR Integrated Tax System (ITS) to be used as attachment to BIR Form No. 1702 and to be accomplished by corporations and partnerships which contains the taxpayer's business profile information and other relevant data to be lifted from the Audited Financial Statements.

Filing Date

Filed together with the Annual Income Tax Return - on or before the 15th day of the fourth (4th) month following the close of the calendar or fiscal year, as the case may be.




Tax Transfer Return


BIR Form No. 1800

Donor’s Tax Return

Description

This return is filed by any person, natural or juridical, resident or non-resident, who transfers or causes to transfer property by gift, whether in trust or otherwise, whether the gift is direct or indirect and whether the preoperty is real or personal, tangible or intangible.

Filing Date

The return is filed within thirty (30) days after the gift (donation) is made. A separate return is filed for each gift (donation) made on different dates during the year reflecting therein any previous net gifts made in the same calendar year. In case of donation to relatives, however, only one return shall be filed for several gifts (donations) by the donor to the different donees on the same date. If the gift (donation) involves conjugal/community property, each spouse shall file separate return corresponding to his/her respective share in the conjugal/community property.


BIR Form No. 1801

Estate Tax Return

Description

This return is filed by:
1. The executor, or administrator, or any of the legal heirs of the decedent, whether resident or non-resident of the Philippines, under any of the following situations:
a. In all cases of transfers subject to estate tax;
b. Where though exempt from estate tax, the gross value of the estate exceeds two hundred thousand (P200,000) pesos; or
c. Regardless of the gross value of the estate, where the said estate consists of registered or registrable property such as real property, motor vehicle, shares of stock or other similar property for which a clearance from the BIR is required as a condition precedent for the transfer of ownership therof in the name of the transferee; or
2. If there is no executor or administrator appointed, qualified, and acting within the Philippines, then any person in actual or constructive possession of any property of the decedent.

Filing Date

The return is filed within six (6) months from the decedent's death.



Documentary Stamp Tax Return

BIR Form No. 2000-OT

Documentary Stamp Tax Declaration/Return (One Time Transactions)

Description

This return shall be filed in triplicate by the following person making, signing, issuing, accepting or transferring the document or facility evidencing transaction:
1. Every natural or juridical person, resident or non-resident, for sale, barter, exchange or other onerous disposition of shares of stock in a domestic corporation, classified as capital asset, not traded in the local stock exchange;
2. Every withholding agent/buyer/seller on the sale, transfer or exchange of real property classified as capital asset. The "sale" includes pacto de retro sale and other forms of conditional sale; and
3. Every withholding agent/buyer/seller on the sale, transfer or exchange of real property classified as ordinary asset.

Filing Date

The return shall be filed and the tax paid within (5) days after the close of the month when the taxable document was made, signed, issued, accepted or transferred.


BIR Form No. 2000

Documentary Stamps Tax Declaration/ Return

Description

This return is filed by the following:
1. In the case of constructive affixture of documentary stamps, by the person making, signing, issuing, accepting, or transferring documents, instruments, loan agreements and papers, acceptances, assignments, sales and conveyances of the obligation, right or property incident thereto wherever the document is made, signed, issued, accepted or transferred when the obligation or right arises from Philippine sources or the property is situated in the Philippines at the same time such act is done or transaction had;
2. by a metering machine user who imprints the documentary stamp tax due on the taxable document; and
3. by a revenue collection agent for remittance of sold loose documentary stamps.
Whenever one party to the taxable document enjoys exemption from the tax herein imposed, the other party thereto who is not exempt shall be the one directly liable for the tax.

Filing Date

The return shall be filed within five (5) days after the close of the month when the taxable document was made, signed, issued, accepted or transferred or when reloading a metering machine becomes necessary or upon remittance by revenue collection agents of collection from the sale of loose stamps.
For EFPS Taxpayer
The deadline for eletronically filing and paying the taxes due thereon shall be in accordance with the provisions of existing applicable revenue issuances.


Excise Tax Return


BIR Form No. 2200 T

Excise Tax Return for Tobacco Products

Description

This return shall be filed in triplicate by the following:
1. Manufacturer or producer of locally manufactured or produced tobacco products;
2. Wholesaler, manufacturer, producer, owner or operator of the redrying plant, as the case may be, with respect to the payment of inspection fee on leaf tobacco, scrap, cigars, cigarettes and other tobacco products;
3. Owner or person having possession of tobacco products which were removed from the place of production without the payment of excise tax.

Filing Date

For each place of production, a separate return shall be filed and the excise tax due shall be paid before removal of the tobacco products from the place of production.
For EFPS Taxpayers,
The filing and return and payment of excise tax due thereon shall be in accordance with the provisions of existing applicable revenue issuances.


BIR Form No. 2200 P

Excise Tax Return for Petroleum Products

Description

This return shall be filed in triplicate by the following:
1. Manufacturer, or producer of locally manufactured, produced or refined petroleum products;
2. Any person engaged in blending, reprocessing, re-refining or recycling of previously taxed petroleum products;
3. Importer or purchaser who resells or uses kerosene as aviation fuel;
4. Any person using denatured alcohol for motive power; and
5. Owner or person having possession of petroleum products, which were removed, from the place of production without the payment of excise tax.

Filing Date

For each place of production, a separate return shall be filed and the excise tax shall be paid before removal of the petroleum products from the place of production.


BIR Form No. 2200 M

Excise Tax Return for Mineral Products

Description

This return shall be filed in triplicate by the following:
1. Owner, lessee, concessionaire or operator of the mining claim;
2. First buyer, purchaser or transferee for local sale, barter, transfer or exchange of indigenous petroleum, natural gas or liquefied natural gas; and
3. Owner or person having possession of the minerals and mineral products which were mined, extracted or quarried without the payment of excise tax.

Filing Date

For each place of production, a separate return shall be filed and the excise tax shall be paid upon removal of the mineral products from the place of production. In the case of locally produced or extracted minerals or quarry resources where the mine site or place of extraction is not the same as the place of processing or production, the return shall be filed and the excise tax paid to the Revenue District Office having jurisdiction over the locality where the same are mined, extracted or quarried.
On locally produced or extracted metallic mineral or mineral products, the person liable shall file a return and pay the tax within fifteen (15) days after the end of the calendar quarter when such products were removed, subject to the filing of a bond in an amount which approximates the amount of excise tax due on the removals for the said quarter.


BIR Form No. 2200 A

Excise Tax Return for Alcohol Products

Description

This return shall be filed in triplicate by the following:
1. Manufacturer or producer of locally manufactured or produced alcohol products; and
2. Owner or person having possession of the alocohol products which were removed from the place of production without the payment of excise tax.

Filing Date

For each place of production, a separate return shall be filed and the excise tax shall be paid before removal of the alcohol products from the place of production.
For EFPS Taxpayers,
The filing of return and payment of excise tax due thereon shall be in accordance with the provisions of existing applicable revenue issuances.


BIR Form No. 2200 A; 2200 AN; 2200 M; 2200 P; 2200 T

Excise tax returns

Description

The following excise tax return shall be filed by an individual or non-individual in paying the excise tax of exciseable articles such as minerals and mineral products, liquor/alcohol and tobacco before removal from the place of production/ mining site/bonded warehouse.
BIR Form No. 2200 A - Excise Tax Return for Alcohol Products
BIR Form No. 2200 AN- Excise Tax Return for Automobiles & Non-Essential Goods
BIR Form No. 2200 M - Excise Tax Return for Mineral Products
BIR Form No. 2200 P - Excixe Tax Return for Petroleum Products
BIR Form No. 2200 T - Excise Tax Return for Tobacco Products

Filing Date

The return is filed and the excise tax paid by the manufacturer or producer before removal of domestic products from place of production, except on the following:
1. Locally manufactured petroleum products and indigenous petroleum removed under RMO 99-98 shall be paid before removal from place of production of such products from January 1, 1999 and thereafter.
2. Non-metallic mineral or mineral products or quarry resources shall be paid upon removal from the locality where mined or extracted.

3. Locally produced or extracted metallic mineral or mineral products shall be paid within fifteen (15) days after the end of the taxable quarter when such products were removed provided a surety bond was posted by the mining company.



. Other Forms


BIR Form No. 0618

Abatement Program Payment Form(Pursuant to RR No. 15-2007)

Description

Any person, natural or juridical, including estates and trusts, with duly issued assessment notice, preliminary or final, disputed/protested administratively or judicially, as of November 29, 2007, covering the taxable year ending December 31, 2005 and prior years, availing the Abatement Program under Revenue Regulations No. 15-2007 shall use this form.

Filing Date

The filing of the application and payment of an amount equal to One Hundred Percent (100%) of the Basic Tax assessed shall be made not later than February 29, 2008, unless extended by the Commissioner on meritorious grounds.
This form shall be filed in quadruplicate copies and tax shall be paid with any Authorized Agent Bank (AAB) under the jurisdiction of the Revenue District Office/Large Taxpayers Service/Large Taxpayers District Office where the head office of the taxpayer is registered or required to be registered and file the return.


BIR Form No.

Statement of Assets, Liabilities and Networth (SALN) As of December 31, 2005

Description

The Statement of Assets, Liabilities and Networth (SALN) shall contain a true and complete declaration of assets, liabilities and networth as of December 31, 2005.
This form shall be filed in duplicate by Individuals, whether resident or nonresident citizens, or resident or nonresident aliens, Estates, Trusts, Corporations, Cooperatives and tax exempt entities that have become taxable as of December 31, 2005 and other juridical entities including partnerships liable to pay any internal taxes covering the taxable year ending December 31, 2005 and prior years, availing the Tax Amnesty under R.A. No. 9480.

Filing Date

The filing of SALN shall be made within six (6) months from the effectivity of the Implementing Rules and Regulations


BIR Form No.

NOTICE OF AVAILMENT OF TAX AMNESTY Under Republic Act No. 9480

Description

This form shall be accomplished in duplicate by Individuals, whether resident or nonresident citizens, or resident or nonresident aliens, Estates, Trusts, Corporations, Cooperatives and tax exempt entities that have become taxable as of December 31, 2005 and other juridical entities including partnerships liable to pay any internal taxes covering the taxable year ending December 31, 2005 and prior years, availing the Tax Amnesty under R.A. No. 9480.

Filing Date

Notice of Availment of Tax Amnesty shall be made within six (6) months from the effectivity of the Implementing Rules and Regulations.


BIR Form No. 2116

Tax Amnesty Return For Taxable Year 2005 and Prior Years (Pursuant to Republic Act No. 9480)

Description

Individuals, whether resident or nonresident citizens, or resident or nonresident aliens, Estates, Trusts, Corporations, Cooperatives and tax exempt entities that have become taxable as of December 31, 2005, and other juridical entities including partnerships liable to pay any internal revenue taxes covering the taxable year ending December 31, 2005 and prior years, with or without assessments duly issued therefore, may avail of the Tax Amnesty under RA No. 9480.
However, an individual taxpayer in his/her own capacity shall be treated as a different taxpayer when he acts as administrator/executor of the estate of a deceased taxpayer. Therefore, an individual taxpayer, seeking to avail of the tax amnesty and who at the same time is an executor or administrator of the estate of a deceased taxpayer who would also like to avail of the tax amnesty, shall file two (2) separate amnesty tax returns, one for himself as a taxpayer and the other in his capacity as executor or administrator of the estate of the decedent with respect to the revenue and other income earned or received by the estate.

Filing Date

The filing of the Tax Amnesty Return and the payment of the amnesty tax shall be made within six (6) months from the effectivity of the Implementing Rules and Regulations.


BIR Form No. 0617

Tax Amnesty Payment Form (Acceptance of Payment Form) For Taxable Year 2005 and Prior Years Pursuant to Republic Act No. 9480

Description

This form shall be filed in quadruplicate by Individuals, whether resident or nonresident citizens, or resident or nonresident aliens, Estates, Trusts, Corporations, Cooperatives and tax exempt entities that have become taxable as of December 31, 2005 and other juridical entities including partnerships liable to pay any internal revenue taxes covering the taxable year ending December 31, 2005 and prior years, availing the Tax Amnesty under R.A. No. 9480.

Filing Date

Payment of the Amnesty Tax shall be made within six (6) months from the effectivity of the Implementing Rules and Regulations.


BIR Form No. 0616

Amnesty Tax Payment Form Pursuant to Republic Act No. 9399

Description

This form is to be accomplished by taxpayer who availed of the One-Time Amnesty on certain tax and duty liabilities, inclusive of fees, fines, penalties, interests and other additions thereto, incurred by certain business enterprises operating within the Special Economic Zones and Freeports pursuant to Republic Act No. 9399.

Filing Date

This form shall be filed in triplicate copies and tax shall be paid with any Authorized Agent Banks (AAB) under the jurisdiction of the Revenue District Officer (RDO)/Large Taxpayers Service (LTS)/Large Taxpayers District Office (LTDO) that has jurisdiction over the taxpayer.
This form shall be filed and be paid within six(6) months from the effectivity of Republic Act No. 9399.


BIR Form No. 2115

Improved Voluntary Assessment Program Application Form

Description

Any person, natural or juridical, including estates and trusts, liable to pay any internal revenue tax covering taxable year ending December 31, 2005 and fiscal year ending on any day not later than June 30, 2006 and all prior years, who due to inadvertence or otherwise erroneously paid his/its internal revenue tax liabilities or failed to file tax returns/pay taxes, may avail of the IVAP pursuant to RR 18-2006.

Filing Date

Deadline in the filing of the application form and payment of the IVAP amount is on December 29, 2006.


BIR Form No. 0615

Improved Voluntary Assessment Program Payment Form

Description

Any person, natural or juridical, including estates and trusts, liable to pay any internal revenue taxes covering the taxable year ending December 31, 2005 and fiscal year ending on any day not later than June 30, 2006 and all prior year, availing the Improved Voluntary Assessment Program under Revenue Regulations No. 18-2006 shall use this form.

Filing Date

Deadline for payment of the IVAP amount is December 29, 2006.


BIR Form No. 0614

Enhanced Voluntary Assessment Program - Payment Form

Description

Any person, natural or juridical, including estates and trusts, liable to pay any internal revenue taxes covering the taxable year ending December 31, 2004 and all prior years, availing the Enhanced Voluntary Assessment Program under Revenue Regulations No. 18-2005 shall use this form.

Filing Date

Deadline for payment of EVAP amount is December 30, 2005.


BIR Form No. 2113

Enhanced Voluntary Assessment Program - Application Form

Description

Any person, natural or juridical, including estates and trusts, liable to pay any internal revenue tax covering taxable year ending December 31, 2004 and all prior years, who due to inadvertence or otherwise erroneously paid his/its internal revenue tax liabilities or failed to file tax returns/pay taxes, availing the EVAP pursuant to RR 18-2005, shall use this form.

Filing Date

Deadline in the filing of the application form is on December 30, 2005


BIR Form No. 2114

NO AUDIT PROGRAM PARTICIPATION FORM

Description

Under the "No Audit Program" (NAP), taxpayers who qualify under its terms and conditions shall be exempted from audit and/or investigation for the period for which they qualify. The NAP shall be in force for taxable years 2004, 2005, 2006, 2007 and 2008.
NAP eligible should accomplish a No Audit Program Pariticipation Form (BIR Form 2114) and Payment Form For No Audit Program (BIR Form 0605-101), if applicable, to be submitted together with all the required attachments within 30 days from the statutory deadline for the filing of Annual Income TAx Return for the year covered by the application subject to exception as may be prescribed in a regulation.



For taxpayers whose taxable year ends on December 31, 2005 and fiscal years ending in January, February, March, or April 2006, deadline for NAP application is on or before October 27, 2006.


BIR Form No. 0605-101

PAYMENT FORM FOR NO AUDIT PROGRAM (NAP)

Description

This form shall be used in making additional voluntary payment in compliance with the requirement of No Audit Program (NAP)




BIR Form No. 2110

Application for Abatement or Cancellation of Tax, Penalties and/or Interest Under Rev. Reg. No. ______

Description

This application form shall be filed by Taxpayer (whether individual, estate and trust or corporation) or the taxpayer's authorized representative to indicate his/its offer for abatement/cancellation of tax/penalties/interest.




. Legal Forms


BIR Form No. 1927

Application and Joint Certification

Description
This form is used pursuant to Revenue Regulations 18-2001 prescribing the Guidelines on the Monitoring of the Basis of Property Transferred and Shares Received, Pursuant to a Tax-Free Exchange of Property for Shares under Section 40(C)(2) of the National Internal Revenue Code of 1997, Prescribing the Penalties for Failure to Comply with such Guidelines, and Authorizing the Imposition of Fees for the Monitoring Thereof.
The parties to a tax-free exchange of property for shares under Section 40(C)(2) of the Tax Code of 1997 who are applying for confirmation that the transaction is indeed a tax-free exchange shall, together with such information as the Commissioner of Internal Revenue may require, submit this form on the basis of the property to be transferred pursuant to such exchange.

Deadlines may change. Always ask your RDO for upadated filing date.

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