List of BIR Forms
FORM NUMBER AND FORM TITLE
BIR Form No. 0605 Download | 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: |
BIR Form No. 0611-A Download | Payment Form Covered by a Letter Notice Description This 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; and 2. Tax Reconciliation Systems (TRS). Filing Date |
BIR Form No. 0613 Download | 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. 0619-E Download | Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded) Description This monthly remittance form shall be filed in triplicate by every withholding agent/payor required to deduct and withhold taxes on income payments subject to Expanded/Creditable Withholding Taxes. Filing Date Manual Filers This form shall be filed and the tax remitted on or before the 10th day following the month in which withholding was made. This shall be filed for the first two (2) months of each calendar quarter. eFPS Filers In accordance with the schedule set forth in RR No. 26-2002 as follows: Group A:Fifteen (15) days following the month in which withholding was made Group B: Fourteen (14) days following the month in which withholding was made Group C: Thirteen (13) days following the month in which withholding was made Group D: Twelve (12) days following the month in which withholding was made Group E: Eleven (11) days following the month in which withholding was made |
BIR Form No. 0619-F Download | Monthly Remittance Form for Final Income Taxes Withheld Description This monthly remittance form shall be filed in triplicate by every withholding agent/payor required to deduct and withhold taxes on income payments subject to Final Withholding Taxes. Filing Date Manual Filers This form shall be filed and the tax remitted on or before the 10th day following the month in which withholding was made. This shall be filed for the first two (2) months of each calendar quarter. eFPS Filers In accordance with the schedule set forth in RR No. 26-2002 as follows: Group A:Fifteen (15) days following the month in which withholding was made Group B: Fourteen (14) days following the month in which withholding was made Group C: Thirteen (13) days following the month in which withholding was made Group D: Twelve (12) days following the month in which withholding was made Group E: Eleven (11) days following the month in which withholding was made |
BIR Form No. 0620 Download | Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent’s Deposit Account Description This return shall be filed in triplicate by all banks which withheld the final withholding tax of 6% from the deposit account of the decedent. Filing Date The monthly remittance form shall be filed and the tax shall be remitted to the BIR on or before the 10th day following the month when the withholding was made. |
Download | Monthly Remittance Return of Value-Added Tax Withheld Description This return shall be filed in triplicate by the following: 1. All government offices, bureaus, agencies or instrumentalities, local government units, government owned or controlled corporation relative to the money payments made to private individuals, corporations, partnerships, associations and other juridical/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424, 9238, 9337, 10001, 10378 and 10963. 2. Private withholding agents making payments to non-residents subject to VAT. Filing Date The withholding tax remittance 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. 1600-PT Download | Monthly Remittance Return of Other Percentage Taxes Withheld Description This return shall be filed in triplicate by the following: 1. All government offices, bureaus, agencies or instrumentalities, local government units, government owned or controlled corporations relative to the money payments made to private individuals, corporations, partnerships, associations and other juridical/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424, 9238, 9337, 10001, 10378 and 10963. 2. 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 remittance 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. 1600WP Download (Zipped Excel) | (PDF) | (Guidelines) | 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. 1601-C Download | Monthly Remittance Return of Income Taxes Withheld on Compensation Description This return shall be filed in triplicate by every Withholding Agent (WA)/payor required to deduct and withhold taxes on compensation paid to employees. Filing Date
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BIR Form No. 1601-EQ Download | Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded) Description This quarterly withholding tax remittance return shall be filed in triplicate by every Withholding Agent (WA)/payor required to deduct and withhold taxes on income payments subject to Expanded / Creditable Withholding Taxes. Filing Date This quarterly withholding tax remittance return shall be filed and the tax paid/remitted not later than the last day of the month following the close of the quarter during which withholding was made. |
BIR Form No. 1601-FQ Download | Quarterly Remittance Return of Final Income Taxes Withheld Description This quarterly withholding tax remittance return shall be filed in triplicate by every Withholding Agent (WA)/payor required to deduct and withhold taxes on income payments subject to Final Withholding Taxes. Filing Date This quarterly withholding tax remittance return shall be filed and the tax paid/remitted not later than the last day of the month following the close of the quarter during which withholding was made. |
BIR Form No. 1603Q Download | Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File) Description This quarterly withholding tax remittance return shall be filed in triplicate by every Withholding Agent (WA / payor) 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 This quarterly withholding tax remittance return shall be filed and the tax paid/remitted not later than the last day of the month following the close of the quarter during which withholding was made. |
BIR Form No. 1604-C Download | Annual Information Return of Income Taxes Withheld on Compensation Description This return shall be 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. Filing Date On or before January 31 of the year following the calendar year in which the compensation payment and other income payments were paid or accrued. |
BIR Form No. 1604-E Download | Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Tax 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. |
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| BIR Form No. 1604-F Download
| Annual Information Return of Income Payments Subjected to Final Withholding Taxes Description This return shall be filed by every withholding agent/payor required to deduct and withhold taxes on income payments subject to Final Withholding Tax. The tax rates and nature of income payments subject to final withholding taxes are printed in BIR Form Nos. 1601-FQ, 1602Q and 1603Q respectively. Filing Date On or before January 31 of the year following the calendar year in which the income payments subject to final withholding taxes were paid or accrued. |
BIR Form No. 1606 Download | Withholding Tax Remittance Return For Onerous Transfer of 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. |
BIR Form No. 1621 Download | Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent’s Deposit Account Description This return shall be filed by all banks required to withhold from the deposit account of the decedent. Filing Date The quarterly withholding tax remittance return shall be filed and the tax paid/remitted not later than the last day of the month following the close of the quarter during which withholding was made. |
BIR Form No. 1700 (PDF) | | Annual Income Tax Return for Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Income) Description This 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 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 Individuals (including MIXED Income Earner), Estates and Trusts Description BIR 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 Date This return is filed on or before April 15 of each year covering income for the preceding taxable year. |
BIR Form No. 1701A Download | Annual Income Tax Return for Individuals Earning Income PURELY from Business/Profession (Those under the graduated income tax rates with OSD as mode of deduction OR those who opted to avail of the 8% flat income tax rate)
The return shall be filed by individuals earning income PURELY from trade/business or from the practice of profession, to wit: The return shall only be used by said individuals as follows: 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 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
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BIR Form No. 1702-RT (PDF) | | Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate Description This return shall be filed by Corporation, Partnership and other Non-Individual Taxpayer Subject 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 Date This 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. 1702-EX | Annual Income Tax Return For Corporation, Partnership and Other Non-Individual Taxpayers EXEMPT Under the Tax Code, as Amended, {Sec. 30 and those exempted in Sec. 27(C)} and Other Special Laws, with NO Other Taxable Income Description This return shall be filed by a 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 INCOME such as but not limited to foundations, cooperatives, charitable institutions, non-stock and non-profit educational institutions, General Professional Partnership (GPP) etc. Filing Date This 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-MX | 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 RATE Description This return shall be filed by every Corporation, Partnership and Other Non-Individual Taxpayer with MIXED Income subject to MULTIPLE INCOME TAX RATES or with income subject to SPECIAL/PREFERENTIAL RATE. Filing Date This 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. 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. 1704 | Improperly Accumulated Earnings Tax Return For Corporations 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 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. |
Download | Donor’s Tax Return Description This return shall be filed in triplicate 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 shall be 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. 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. This shall likewise apply in the case of co-ownership over the property being donated. |
BIR Form No. 1801 Download | Estate Tax Return Description This return shall be filed in triplicate 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. 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 shall be filed within one (1) year from the decedent’s death. |
BIR Form No. 1900 Download | Application for Authority to Use Computerized Accounting System or Components thereof/Loose-Leaf Books of Accounts 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 filed 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 Download | Application for Registration for Self-Employed (Single Proprietor/Professional), Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estate and Trust 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 filed 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 Download | Application for Registration For Individuals Earning Purely Compensation Income (Local and 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 filed 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 Download | Application for Registration For Corporations, Partnerships (Taxable/Non-Taxable), Including GAIs, LGUs, Cooperatives and Associations 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 filed 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 Download | 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 filed 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 Download | Application for Registration Information Update/Correction/Cancellation 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 filed 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.; replacement of lost TIN Card / lost Certificate of Registration or cancellation or registration and/or TIN. |
BIR Form No. 1906 Download | 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 filed with the RDO having jurisdiction over Head Office or branch. Filing Date To be filed each time taxpayer needs to print receipts and invoices. |
BIR Form No. 1907 Download | Application for Permit to Use Cash Register Machine/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 filed with the RDO having jurisdiction over the Head Office or branch. Filing Date To be filed each time taxpayer will use a new cash register machine unit or point-of-sale machine unit. |
BIR Form No. 2000 Download (PDF) | (Guidelines) | Documentary Stamp Tax Declaration/ Return Description This return shall be filed in triplicate 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. In the case of Electronic Documentary Stamp Tax (eDST) System user, by the taxpayers belonging to the industries mandated to use the web-based eDST System in the payment/remittance of DST liabilities and the affixture of the prescribed documentary stamp on taxable documents and taxpayers who, at their option, choose to pay the DST liabilities thru the eDST System pursuant to Revenue Regulations (RR) No. 7-2009; 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. |
Download (PDF) | (Guidelines) | 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. 2110 Download | 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. |
BIR Form No. 2200-A Download | 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-AN Download | Excise Tax Return for Automobiles and Non-Essential Goods Description This return shall be filed in triplicate by the following: 1. Manufacturer, producer or assembler of locally manufactured/produced/assembled automobiles; 2. Manufacturer or producer of locally manufactured or produced non-essential goods such as jewelries, perfumes, toilet water, yachts and other vessels intended for pleasure or sports; 3. Buyer or transferee of automobile not previously taxed and subsequently sold or transferred by the tax-exempted seller; and 4. Owner or person having possession of the above articles 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 abovementioned 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-M Download | 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. 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-P Download | 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. 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-S Download
| Excise Tax Return for Sweetened Beverages Description This return shall be filed in triplicate by the following: 1. Manufacturer or producer of locally manufactured or produced sweetened beverages; and 2. Owner or person having possession of sweetened beverages 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 sweetened beverages 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-T Download | 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; and 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 of return and payment of excise tax due thereon shall be in accordance with the provisions of existing applicable revenue issuances. |
Download | 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. 2306 Download | Certificate of Final Tax Withheld at Source 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 Download | 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 Download | 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. |
Download | Monthly Value-Added Tax Declaration Description This return/declaration shall be filed in triplicate by the following taxpayers;
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
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BIR Form No. 2550Q Download (Zipped Excel) |Download Relief Data Entry & Validation Module ver 2.0 | Quarterly Value-Added Tax Return Description This return/declaration shall be filed in triplicate by the following taxpayers;
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. 2551Q Download (PDF) / (Guidelines)
| Quarterly Percentage Tax Return Description This return shall be filed in triplicate by the following: 1. Persons whose gross annual sales and/or receipts do not exceed P 3,000,000 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 (P 10,000,000) and did not opt to register as VAT taxpayers. 6. Franchise grantees sending overseas dispatch, messages or conversations from the Philippines, except on services involving the following: a. Government of the Philippines – for messages transmitted by the Government of the Republic of the Philippines or any of its political subdivisions and instrumentalities; b. Diplomatic Services – for messages transmitted by any embassy and consular offices of a foreign government; c. International organizations – for messages transmitted by a public international organization or any of its agencies based in the Philippines enjoying privileges and immunities pursuant to an international agreement; and d. News services – for messages from any newspaper, press association, radio or television newspaper, broadcasting agency, or newsticker service to any other newspaper, press association, radio or television newspaper broadcasting agencu or newsticker services or to bonadife correspondents, which messages deal exclusively with the collection of news items for, or the dissemination of news items through, public press, radio or television broadcasting or a newsticker service furnishing a general news service similar to that of the public press. 7. Proprietors, lesses or operators of cockpits, cabarets, night or day clubs, boxing exhibitions, professional basketball games, jai-alai and racetracks. 8. Banks, non-bank financial intermediaries and finance companies. 9. Life insurance companies. 10. Agents of foreign insurance companies. Filing Date The return shall be filed and the tax paid within twenty five (25) days after the end of each taxable quarter. |
BIR Form No. 2552 Download | Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through the Local Stock Exchange or Through Initial and/or Secondary Public Offering Description This return is filed by the following taxpayers: 1. Every stock broker, who effected a sale, barter, 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 six-tenths of one percent (6/10 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.) 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:
b.) At the IPO, 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:
Filing Date This return is filed as follows: 1. 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; 2. a.) For shares of stock sold or exchanged through primary Public Offering, within thirty (30) days from date of listing of shares of stock in the LSE; and b.) 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 Download | 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. |
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