BIR Form No. 2550MDownload(Zipped Excel)Monthly Value-Added Tax
DeclarationDescriptionThis return/declaration shall be filed in
triplicate by the following taxpayers;1. A VAT-registered person;
and2. 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
DateForManualEFPS
A) Large and Non-large TaxpayerNot 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 monthGroup B : Twenty four (24) days
following end of the monthGroup C : Twenty three (23) days
following end of the monthGroup D : Twenty two (22) days following
end of the monthGroup E : Twenty one (21) days following end of the
month
BIR Form No. 2550QDownload(Zipped Excel)|Download Relief Data
Entry & Validation Module ver 2.0Quarterly Value-Added Tax
ReturnDescriptionThis return/declaration shall be filed in
triplicate by the following taxpayers;1. A VAT-registered person;
and2. 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 DateThis
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. 2551MDownload(Zipped Excel)|(PDF)Monthly Percentage
Tax ReturnDescriptionThis 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;and8. Agent of
foreign insurance companies.Filing DateForManualEFPS
A) Large and Non-large TaxpayerNot 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 monthGroup B : Twenty four (24) days following
end of the monthGroup C : Twenty three (23) days following end of
the monthGroup D : Twenty two (22) days following end of the
monthGroup E : Twenty one (21) days following end of the month
BIR Form No. 2551QDownload(Zipped Excel)|(PDF)Quarterly
Percentage Tax ReturnDescriptionThis return shall be filed in
triplicate by the following:1. Franchise grantees sending overseas
dispatch, messages or conversation from thePhilippines; and2.
Proprietor, lessees or operators of cockpits, cabarets, night or
day clubs, boxing exhibitions, professional basketball games,
jai-alai and racetracks.Filing DateThe return shall be filed and
the tax paid within twenty (20) days after the end of each taxable
quarter.
BIR Form No. 2552Download(Zipped Excel)|(PDF)Percentage Tax
Return for Transactions Involving Shares of Stock Listed and Traded
Through The Local Stock Exchange or Thru Initial and/or Secondary
Public OfferingDescriptionThis 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 DateThis 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; andc. 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. 2553Download(Zipped Excel)|(PDF)Return of
Percentage Tax Payable under Special LawsDescriptionThis return is
filed by all taxpayers liable to pay percentage tax under Special
Laws.Filing DateOn or before the due date for payments of tax as
stated in the Special Law.
Income tax returnBIR Form No.
1700Download(PDF)|(Guidelines)Annual Income Tax Return for
Individuals Earning Purely Compensation Income (Including
Non-Business/Non-Profession Income)DescriptionThis return shall be
filed 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, except
the following:1. An individual whose gross compensation income does
not exceed his total personal and additional exemptions.2. An
individual with respect to pure compensation income, as defined in
Section 32(A)(1) derived from sources within the Philippines, the
income tax on which has been correctly withheld (tax due equals tax
withheld) under the provisions of Section 79 of the Code: Provided,
that an individual deriving compensation concurrently from two or
more employers at any time during the taxable year shall file an
income tax return.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).4. A minimum
wage earner or an individual who is exempt from income tax.Filing
DateThis return is filed on or before April 15 of each year
covering income for the preceding taxable year.
BIR Form No. 1701Download(PDF)|(Guidelines)Annual Income Tax
Return for Self-Employed Individuals, Estates and
TrustsDescriptionBIR Form No. 1701 shall be filed by individuals
who are engaged in trade/business or the practice of profession
including those with mixed income (i.e., those engaged in the
trade/business or profession who are also earning compensation
income) in accordance with Sec. 51 of the Code, as amended. The
annual income tax return summarizes all the transactions covering
the calendar year of the taxpayer.This return shall be filed 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.4. An individual engaged in trade or business
or in the exercise of their profession and receiving compensation
income as well.Filing DateThis return is filed on or before April
15 of each year covering income for the preceding taxable year.
BIR Form No. 1701QDownload(Zipped Excel)|(PDF)Quarterly Income
Tax Return for Self-employed Individuals, Estates, and Trusts
(Including Those with both Business and Compensation
Income)DescriptionThis 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 Date1stqtrOn or before April 15 of the
current taxable year
2ndqtrOn or before August 15 of the current taxable year
3rdqtrOn or before November 15 of the current taxable year
BIR Form No. 1702-EXDownload(PDF)|(Guidelines)Annual Income Tax
Return for Use ONLY by Corporation, Partnership and Other
Non-Individual Taxpayer EXEMPT under the Tax Code, as Amended,
{Sec. 30 and those exempted in Sec. 27(C) and Other Special Laws,
with NO Other Taxable IncomeDescriptionThis return shall be filed
by a Corporation, Partnership and Other Non-Individual
TaxpayerEXEMPTunder the Tax Code, as amended[Sec. 30 and those
exempted in Sec. 27(C)]and other Special LawsWITH NO OTHER TAXABLE
INCOMEsuch as but not limited to foundations, cooperatives,
charitable institutions, non-stock and non-profit educational
institutions, General Professional Partnership (GPP) etc.Filing
DateThis return is filed on or before the 15th day of the 4th month
following the close of the taxpayer's taxable year.
BIR Form No. 1702-MXDownload(PDF)|(Guidelines)Annual Income Tax
Return for Corporation, Partnership and Other Non-Individual with
MIXED Income Subject to Multiple Income Tax Rates or with Income
Subject to SPECIAL/PREFERENTIAL RATEDescriptionThis return shall be
filed by every Corporation, Partnership and Other Non-Individual
Taxpayerwith MIXED Income subject to MULTIPLE INCOME TAX RATES or
with income subject to SPECIAL/PREFERENTIAL RATE.Filing DateThis
return is filed, with or without payment, on or before the 15th day
of the 4th month following the close of the taxpayer's taxable
year.
BIR Form No. 1702-RTDownload(PDF)|(Guidelines)Annual Income Tax
Return for Corporation, Partnership and Other Non-Individual
Taxpayer Subject Only to REGULAR Income Tax RateDescriptionThis
return shall be filed by Corporation, Partnership and other
Non-Individual TaxpayerSubject Only to REGULAR Income Tax Rate of
30%.Every corporation, partnership no matter how created or
organized, 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 shall
render a true and accurate income tax return in accordance with the
provisions of the Tax Code.Filing DateThis return is filed, with or
without payment, on or before the 15th day of the 4th month
following close of the taxpayer's taxable year.
BIR Form No. 1702QDownload(Zipped Excel)|(PDF)Quarterly Income
Tax Return for Corporations, Partnerships and Other Non-Individual
TaxpayersDescriptionThis 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 DateThe 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. 1703Download(Zipped Excel)|(PDF)Annual Income
Information Return for Non-Resident Citizens / OCWs and Seamen (for
foreign-sourced income)DescriptionThis 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 DateThis 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. 1704Download(Zipped Excel)|(PDF)Improperly
Accumulated Earnings Tax ReturnDescriptionThis 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
DateThe return shall be filed within 15 days after the close of the
year immediately succeeding taxpayer's covered taxable year.
BIR Form No. 1706Download(Zipped Excel)|(PDF)Capital Gains Tax
Return for Onerous Transfer of Real Property Classified as Capital
Asset (both Taxable and Exempt)DescriptionThis 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 ReformTo 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. 1707Download(Zipped Excel)|(PDF)Capital Gains Tax
Return for Onerous Transfer of Shares of Stocks Not Traded Through
the Local Stock ExchangeDescriptionThis 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-ADownload(Zipped Excel)|(PDF)Annual Capital
Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded
Through the Local Stock ExchangeDescriptionThis 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.
Payment formBIR Form No. 0605Download(Zipped Excel)|(PDF)Payment
FormDescriptionThis 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
DateThis 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; and3. Upon payment of annual registration fee for a new
business and for renewals on or before January 31 of every
year.
BIR Form No. 0611-A(PDF)Payment Form Covered by a Letter
NoticeDescriptionThis form shall be used by any person, natural or
juridical, including estates and trusts, who are issued Letter
Notices generated through the following third-party information
(TPI)data matching programs:1. Reconciliation of Listings for
Enforcement (RELIEF)/Bureau of Customs (BOC) Data Program; and2.
Tax Reconciliation Systems (TRS).Filing Date
BIR Form No. 0613Download(Zipped Excel)|(PDF)Payment Form -
Under Tax Compliance Verification Drive/Tax MappingDescriptionThis
form shall be used in paying penalties assessed under the Tax
Compliance Verification Drive/Tax Mapping.Filing DateThis form
shall be accomplished everytime a penalty is due.
BIR Form No. 1600Download(Zipped Excel)|(PDF)Monthly Remittance
Return of Value-Added Tax and Other Percentage Taxes Withheld under
RAs 1051, 7649, 8241, 8424 and 9337DescriptionThis 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 DateThe
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. 1600WPDownload(Zipped Excel)|(PDF)Remittance Return
of Percentage Tax on Winnings and Prizes Withheld by Race Track
OperatorsDescriptionThis 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 DateThe 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. 1601CDownload(Zipped Excel)|(PDF)Monthly Remittance
Return of Income Taxes Withheld on CompensationDescriptionThis
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 DateFor the months
of January to NovemberTo (Manual)To(EFPS)
A) Large and Non-large TaxpayerOn or before the tenth (10th) day
of the month following the month in which withholding was madeIn
accordance with the schedule set forth in RR No. 26-2002 as
follows:Group A : Fifteen (15) days following end of the monthGroup
B : Fourteen (14) days following end of the monthGroup C : Thirteen
(13) days following end of the monthGroup D : Twelve (12) days
followingend of the monthGroup E : Eleven (11) days followingend of
the month
For the month of DecemberTo (Manual)To(EFPS)
A) Large and Non-large TaxpayerOn or before January 15 of the
following yearIn accordance with the schedule set forth in RR No.
26-2002 as follows:Group A : Fifteen (15) days following end of the
monthGroup B : Fourteen (14) days following end of the monthGroup C
: Thirteen (13) days following end of the monthGroup D : Twelve
(12) days following end of the monthGroup E : Eleven (11) days
following end of the month
BIR Form No. 1601EDownload(Zipped Excel)Monthly Remittance
Return of Creditable Income Taxes Withheld
(Expanded)DescriptionThis 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 DateManualEFPS
Large and Non-large TaxpayerOn 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 monthGroup B : Fourteen (14)
days following end of the monthGroup C : Thirteen (13) days
following end of the monthGroup D : Twelve (12) days following end
of the monthGroup E : Eleven (11) days following end of the
month
BIR Form No. 1601FDownload(Zipped Excel)|(PDF)Monthly Remittance
Return of Final Income Taxes WithheldDescriptionThis 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
DateForManualEFPS
A) Large and Non-large TaxpayerOn or before the tenth (10th) day
of the month following the month in which withholding was madeIn
accordance with the schedule set forth in RR No. 26-2002 as
follows:Group A : Fifteen (15) days following end of the monthGroup
B : Fourteen (14) days following end of the monthGroup C : Thirteen
(13) days following end of the monthGroup D : Twelve (12) days
followingend of the monthGroup E : Eleven (11) days followingend of
the month
BIR Form No. 1602Download(Zipped Excel)|(PDF)Monthly Remittance
Return of Final Income Taxes Withheld (On Interest Paid on Deposits
and Yield on Deposit Substitutes/Trusts/Etc.)DescriptionThis 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
DateManualEFPS
Large and Non-large TaxpayerOn 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 monthGroup B : Fourteen (14)
days following end of the monthGroup C : Thirteen (13) days
following end of the monthGroup D : Twelve (12) days following end
of the monthGroup E : Eleven (11) days following end of the
month
BIR Form No. 1603Download(Zipped Excel)|(PDF)Quarterly
Remittance Return of Final Income Taxes Withheld (On Fringe
Benefits Paid to Employees Other than Rank and File)DescriptionThis
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 DateTo (Manual)To (EFPS)
On or before the tenth (10th) day of the month following the
quarter in which the withholding was madeOn or before the fifteenth
(15th) day of the month following the quarter in which the
withholding was made
BIR Form No. 1604CFDownload(Zipped Excel)|(PDF)Annual
Information Return of Income Tax Withheld on Compensation and Final
Withholding TaxesDescriptionThis 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 DateOn 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. 1604EDownload(Zipped Excel)|(PDF)Annual Information
Return of Creditable Income Taxes Withheld (Expanded)/ Income
Payments Exempt from Withholding TaxesDescriptionThis 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 DateOn 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. 1606Download(Zipped Excel)|(PDF)Withholding Tax
Remittance Return (For Transactions Involving Real Property other
than Capital Asset including Taxable and Exempt)DescriptionThis
return is filed by every Withholding Agent/Buyer on the sale,
transfer or exchange of real property classified as ordinary
asset.Filing DateThis 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.
Application forms
BIR Form No. 0217Download(PDF)Application for Contractor's Final
Payment Release CertificateDescriptionThis form shall be
accomplished/filed by all contractors before the release of final
payment by the Department of Public Works and Highway (DPWH) in
regards to contracts with the DPWH.Filing DateThis form shall be
filed in triplicate copies by the contractor thirty (30) days
before filing a claim for the release of final payment by the DPWH
together with the necessary documents/schedules.
BIR Form No. 0901-CDownload(PDF)Application for Relief From
Double Taxation on Capital GainsDescriptionFiling DateThis form
together with all the necessary documents shall be submitted to and
received by the International Tax Affairs Division of the Bureau of
Internal Revenue on or before fifth (5) day of the following month
from the date when the Deed of Absolute Sale/Contract was
executed.
BIR Form No. 0901-DDownload(PDF)Tax Treaty Relief Application
for Dividend IncomeDescriptionFiling DateThis form together with
all the necessary documents shall be submitted only to and received
by the International Tax Affairs Division of the Bureau of Internal
Revenue. Filing should always be made BEFORE the
transaction.Transactionfor purposes of filing Tax Treaty Relief
Application (TTRA) shall mean before the occurence of the first
taxable event.
BIR Form No. 0901-IDownload(PDF)Application For Relief From
Double Taxation on Interest IncomeDescriptionFiling DateThis form
together with all the necessary documents shall be submitted only
to and received by the International Tax Affairs Division of the
Bureau of Internal Revenue. Filing should always be made BEFORE the
transaction.Transactionfor purposes of filing Tax Treaty Relief
Application (TTRA) shall mean before the occurence of the first
taxable event.
BIR Form No. 0901-ODownload(PDF)Tax Treaty Relief Application
for Other Income EarningsDescriptionFiling DateThis form together
with all the necessary documents shall be submitted only to and
received by the International Tax Affairs Division of the Bureau of
Internal Revenue. Filing should always be made BEFORE the
transaction.Transactionfor purposes of filing Tax Treaty Relief
Application (TTRA) shall mean before the occurence of the first
taxable event.
BIR Form No. 0901-PDownload(PDF)Tax Treaty Relief Application
for Business ProfitsDescriptionFiling DateThis form together with
all the necessary documents shall be submitted only to and received
by the International Tax Affairs Division of the Bureau of Internal
Revenue. Filing should always be made BEFORE the transaction.
Transaction for purposes of filing Tax Treaty Relief Application
(TTRA) shall mean before the occurence of the first taxable
event.
BIR Form No. 0901-RDownload(PDF)Tax Treaty Relief Application
for Royalty IncomeDescriptionFiling DateThis form together with all
the necessary documents shall be submitted only to and received by
the International Tax Affairs Division of the Bureau of Internal
Revenue. Filing should always be made BEFORE the
transaction.Transactionfor purposes of filing Tax Treaty Relief
Application (TTRA) shall mean before the occurence of the first
taxable event.
BIR Form No. 0901-SDownload(PDF)Tax Treaty Relief Application
for Income from ServicesDescriptionFiling DateThis form together
with all necessary documents shall be submitted only to and
received by the International Tax Affairs Division of the Bureau of
Internal Revenue. Filing should always be made BEFORE the
transaction.Transactionfor purposes of filing the Tax Treaty Relief
Application (TTRA) shall mean before the occurence of the first
taxable event.
BIR Form No. 0901-TDownload(PDF)Application For Relief From
Double Taxation on Shipping and Air TransportDescriptionFiling
DateThis form together with all the necessary documents shall be
submitted only to and received by the International Tax Affairs
Division of the Bureau of Internal Revenue. Filing should always be
made BEFORE the transaction.Transactionfor purposes of filing Tax
Treaty Relief Application (TTRA) shall mean before the occurence of
the first taxable event.
BIR Form No. 1900Download(Zipped Excel)|(PDF)Application to Use
Loose-Leaf / Computerized Books of Accounts and/or Accounting
RecordsDescriptionThis 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 DateBefore
actual use of Loose-leaf / Computerized Books of Accounts and / or
Accounting Records.
BIR Form No. 1901Download(Zipped Excel)|(PDF)|Page 2Application
for Registration for Self-Employed and Mixed Income Individuals,
Estates/TrustsDescriptionThis 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 DateOn or before
commencement of new business or before payment of any tax due or
before filing a return.
BIR Form No. 1902Download(Zipped Excel)|(PDF)Application for
Registration For Individuals Earning Purely Compensation Income,
and Non-Resident Citizens / Resident Alien EmployeeDescriptionThis
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 DateFiled 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. 1903Download(Zipped Excel)|(PDF)Application for
Registration for Corporations/ Partnerships
(Taxable/Non-Taxable)DescriptionThis 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 DateOn or before commencement of
business or before payment of any tax due/ before filing a
return.
BIR Form No. 1904Download(Zipped Excel)|(PDF)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)DescriptionThis 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 DateBefore payment of
any tax due/before filing of return or before the issuance of TIN
under E.O.98.
BIR Form No. 1905Download(Zipped Excel)|(PDF)Application for
Registration Information Update for Updating / Cancellation of
Registration / Cancellation of TIN / New Copy of TIN card / New
copy of Certificate of RegistrationDescriptionThis 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 DateFiled
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. 1906Download(Zipped Excel)|(PDF)Application for
Authority to Print Receipts and InvoicesDescriptionThis 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 DateFiled each time
taxpayer needs to print receipts and invoices.
BIR Form No. 1907Download(Zipped Excel)|(PDF)Application for
Permit to Use Cash Register machines/Point-of-Sale
MachineDescriptionThis 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 DateFiled each time taxpayer will
use a new cash register machine unit or point-of-sale machine
unit.
BIR Form No. 1914Download(Zipped Excel)|(PDF)Application for Tax
Credits/RefundsDescriptionTo be accomplished and filed by taxpayer
applying for tax credits or refundsFiling Date
BIR Form No. 1915Download(Zipped Excel)|(PDF)Application for Tax
Credit Certificate UtilizationDescriptionTo be accomplished and
filed by taxpayer applying for tax credits certificate
utilization.Filing Date
BIR Form No. 1916Download(Zipped Excel)|(PDF)Tax Practitioner's
Application for Accreditation (Individual)DescriptionTo be
accomplished and filed by tax practitioners (individual) applying
for accreditationFiling Date
BIR Form No. 1917Download(Zipped Excel)|(PDF)Tax Practitioner's
Application for Accreditation
(Partnership/Corporation)DescriptionTo be accomplished and filed by
tax practitioners (partnership/corporation) applying for
accreditation