LIST OF BIR FORMS

FORM NO. FORM TITLE

0605 Payment Form

0611-A Payment Form Covered by a Letter Notice

0613 Payment Form Under Tax Compliance Verification Drive/Tax Mapping

0619-E Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded)

0619-F Monthly Remittance Form for Final Income Taxes Withheld

Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the
0620
Decedent's Deposit Account

Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld
1600
(Under RAs 1051, 7649, 8241, 8424 and 9337)

Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track
1600-WP
Operators

1601-C Monthly Remittance Return of Income Taxes Withheld on Compensation

1601-EQ Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded)

1601-FQ Quarterly Remittance Return of Final Income Taxes Withheld

Quarterly Remittance Return of Final Income Taxes Withheld On Interest Paid on

1602Q
Deposits and Yield on Deposit Substitutes/Trusts/Etc.

Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to
1603Q
Employees Other than Rank and File

1604-C Annual Information Return of Income Taxes Withheld on Compensation

1604-F Annual Information Return of Income Payments Subjected to Final Withholding taxes

Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income

1604-E
Payments Exempt from Withholding Tax

Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than
1606
Capital Asset (Including Taxable and Exempt)

Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from

1621
Decedent's Deposit Account

Annual Income Tax Return for Individuals Earning Purely Compensation Income
1700
(Including Non-Business/Non-Profession Related Income)
 Annual Income Tax Return for Individuals (including MIXED Income Earner), Estates and
1701
Trusts

Annual Income Tax Return for Individuals Earning Income PURELY from
1701A 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)

1701Q Quarterly Income Tax Return for Self-Employed Individuals, Estates and Trusts

Annual Income Tax Return for Corporation, Partnership and Other Non-Individual
1702-RT
Taxpayer Subject Only to REGULAR Income Tax Rate

Annual Income Tax Return for Corporation, Partnership and Other Non-Individual
1702-EX 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

Annual Income Tax Return for Corporation, Partnership and Other Non-Individual with
1702-MX MIXED Income Subject to Multiple Income Tax Rates or with Income Subject to
SPECIAL/PREFERENTIAL RATE

Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual
1702Q
Taxpayers

1704 Improperly Accumulated Earnings Tax Return For Corporations

Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset
1706
(both Taxable and Exempt)

Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through
1707
the Local Stock Exchange

Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded
1707-A
Through the Local Stock Exchange

1800 Donor's Tax Return

1801 Estate Tax Return

Application for Authority to Use Computerized Accounting System or Components

1900
thereof/Loose-Leaf Books of Accounts

Application for Registration For Self-Employed (Single Proprietor/Professional), Mixed

1901
Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates and Trusts

Application for Registration For Individuals Earning Purely Compensation Income (Local
1902
and Alien Employee)

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

1903
Including GAIs, LGUs, Cooperatives and Associations
 Application for Registration For One-Time Taxpayer and Person Registering under E.O. 98
1904
(Securing a TIN to be able to transact with any Government Office)

1905 Application for Registration Information Update/Correction/Cancellation

1906 Application for Authority to Print Receipts and Invoices

1907 Application for Permit to Use Cash Register Machines/Point-of-Sale Machine

2000 Documentary Stamp Tax Declaration/Return

2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions)

Application for Abatement or Cancellation of Tax, Penalties and/or Interest Under Rev.
2110
Reg. No. ______

2200-A Excise Tax Return for Alcohol Products

2200-AN Excise Tax Return for Automobiles and Non-Essential Goods

2200-C Excise Tax Return for Cosmetic Procedures

2200-M Excise Tax Return for Mineral Products

2200-P Excise Tax Return for Petroleum Products

2200-S Excise Tax Return for Sweetened Beverages

2200-T Excise Tax Return for Tobacco Products

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

2304
Income)

2306 Certificate of Final Tax Withheld At Source

2307 Certificate of Creditable Tax Withheld at Source

Certificate of Compensation Payment/Tax Withheld For Compensation Payment With or

2316
Without Tax Withheld

2550M Monthly Value-Added Tax Declaration

2550Q Quarterly Value-Added Tax Return (Cumulative for 3 Months)

2551Q Quarterly Percentage Tax Return

Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded
2552
Through The Local Stock Exchange or Through Initial and/or Secondary Public Offering
2553 Return of Percentage Tax Payable Under Special Laws

BIR Form No. 1701- Account Information Form (AIF) for Self-employed Individuals, Estates and
AIF Trusts (engaged in trade and business)

Download 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 opted 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- Account Information Form (AIF) For Corporations and Partnerships in General
AIF
Description
Download
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.

BIR Form No. 0217 Application for Contractor's Final Payment Release Certificate

Download Description

(PDF) This 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 Date

This 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- Application for Relief From Double Taxation on Capital Gains
C
Description
Download
Filing Date
(PDF)
 This 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- Tax Treaty Relief Application for Dividend Income
D
Description
Download
Filing Date
(PDF)
This 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- Application For Relief From Double Taxation on Interest Income
I
Description
Download
Filing Date
(PDF)
This 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- Tax Treaty Relief Application for Other Income Earnings
O
Description
Download
Filing Date
(PDF)
This 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- Tax Treaty Relief Application for Business Profits
P
Description
Download
Filing Date
(PDF)
This 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- Tax Treaty Relief Application for Royalty Income
R
Description
Download
Filing Date
(PDF) This 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- Tax Treaty Relief Application for Income from Services
S
Description
Download
Filing Date
(PDF)
This 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. Transaction for purposes of filing the Tax Treaty Relief
Application (TTRA) shall mean before the occurence of the first taxable event.

BIR Form No. 0901- Application For Relief From Double Taxation on Shipping and Air Transport
T
Description
Download
Filing Date
(PDF)
This 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. 1900 Application for Authority to Use Computerized Accounting System or
Components thereof/Loose-Leaf Books of Accounts
Download
Description
(Zipped Excel) |
(PDF) 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 Application for Registration for Self-Employed (Single
Proprietor/Professional), Mixed Income Individuals, Non-Resident Alien
Download
Engaged in Trade/Business, Estate and Trust
(PDF)
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 Application for Registration For Individuals Earning Purely Compensation
Income (Local and Alien Employee)
Download
Description
(PDF)
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 Application for Registration For Corporations, Partnerships (Taxable/Non-
Taxable), Including GAIs, LGUs, Cooperatives and Associations
Download
Description
(PDF)
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 Application for Registration For One-Time Taxpayer and Person Registering
under E.O. 98 (Securing a TIN to be able to transact with any Government
Download
Office)
(PDF 2018 ENCS) |
Description
(PDF 2000 ENCS)
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 Application for Registration Information Update/Correction/Cancellation

Download Description

(PDF) 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 Application for Authority to Print Receipts and Invoices

Download Description

(PDF) 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 Application for Permit to Use Cash Register Machines/Point-of-Sale Machine

Download Description

(Zipped Excel) | This form is to be accomplished by all taxpayers who intend to use Cash
(PDF) 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

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

Download Description

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

BIR Form No. 1915 Application for Tax Credit Certificate Utilization

Download Description
(Zipped Excel) | To be accomplished and filed by taxpayer applying for tax credits certificate
(PDF) utilization.

BIR Form No. 1916 Tax Practitioner's Application for Accreditation (Individual)

Download Description

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

Excel) | (PDF) accreditation

BIR Form No. 1917 Tax Practitioner's Application for Accreditation (Partnership/Corporation)

Download Description

(Zipped To be accomplished and filed by tax practitioners (partnership/corporation)

Excel) | (PDF) applying for accreditation

BIR Form No. 1945 Application for Certificate of Tax Exemption for Cooperatives

Download Description

(PDF) To be accomplished in three (3) copies and must be signed by the applicant
who may either be the President or any responsible officer of the cooperative
authorized to file this application for and in behalf of the cooperative. All
fields must be mandatorily filled-out, if not applicable the words "NOT
APPLICABLE" or "NONE" should be an appropriate response.

To be submitted only to BIR District Office where the cooperative is registered

together with all the necessary documents.

BIR Form No. 2304 Certificate of Income Payment Not Subject to Withholding Tax (Excluding
Compensation Income)
Download
Description
(Zipped Excel) |
(PDF) 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 Certificate of Final Tax Withheld at Source

Download Description

(Excel) | (PDF) 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

Download Description

(Excel) | (PDF) 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
Download
Description
(Excel) | (PDF)
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.

BIR Form No. 2322 Certificate of Donation

Download Description

(PDF) The first page shall be filled up by the Donee and the second page shall be
filled up by the Donor. The Donee shall assume the responsibility for the
consecutive numbering of each Certificate of Donation and the numbered
Certificate of Donation should be distributed within thirty (30) days from
receipt of donation.

BIR Form No. 2000- Documentary Stamp Tax Declaration/Return (One-Time Transactions)
OT
Description
Download
This return shall be filed in triplicate by the following person making, signing,
(PDF) | issuing, accepting or transferring the document or facility evidencing
(Guidelines) 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 Stamp Tax Declaration/ Return

Download Description

(PDF) | This return shall be filed in triplicate by the following:

(Guidelines)
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.

BIR Form No. 2200- Excise Tax Return for Alcohol Products
A
Description
Download
This return shall be filed in triplicate by the following:
(PDF)
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- Excise Tax Return for Automobiles and Non-Essential Goods
AN
Description
Download
This return shall be filed in triplicate by the following:
(Zipped
1. Manufacturer, producer or assembler of locally
Excel) | (PDF)
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- Excise Tax Return for Mineral Products
M
Description
Download
This return shall be filed in triplicate by the following:
(Zipped
1. Owner, lessee, concessionaire or operator of the mining claim;
Excel) | (PDF)
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- Excise Tax Return for Petroleum Products
P
Description
Download
(Zipped Excel) | This return shall be filed in triplicate by the following:
(PDF)
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- Excise Tax Return for Tobacco Products
T
Description
Download
This return shall be filed in triplicate by the following:
(PDF)
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.

BIR Form No. 2200- Excise Tax Return for Sweetened Beverages
S
Description
Download
This return shall be filed in triplicate by the following:
(PDF) |
1. Manufacturer or producer of locally manufactured or produced sweetened
(Guidelines)
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. 1700 Annual Income Tax Return for Individuals Earning Purely Compensation
Download Income (Including Non-Business/Non-Profession Income)

(PDF) | 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),
Download Estates and Trusts

(PDF) | Description
(Consolidated) |
BIR Form No. 1701 shall be filed by individuals who are engaged in
(Attachment)
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. Annual Income Tax Return for Individuals Earning Income PURELY from
1701A 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
Download
rate)

(PDF)
Description

The return shall be filed by individuals earning income PURELY from

trade/business or from the practice of profession, to wit:
1. A resident citizen (within and without the Philippines);
2. A resident alien, non-resident citizen or non-resident alien (within the
Philippines).

The return shall only be used by said individuals as follows:

A. Those subject to graduated income tax rates and availed of the optional
standard deduction as method of deduction, regardless of the amount of
sales/receipts and other non-operating income; OR
B. Those who availed of the 8% flat income tax rate whose sales/receipts and
other non-operating income do not exceed P3M

Filing Date

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

BIR Form No. Quarterly Income Tax Return For Self-Employed Individuals, Estates and
1701Q Trusts
Download
Description
(PDF) |
This return shall be filed in triplicate by the following individuals regardless of
(Guidelines)
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 May 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. 1702- Annual Income Tax Return For Corporation, Partnership and Other Non-
EX Individual Taxpayers EXEMPT Under the Tax Code, as Amended, {Sec. 30 and
Download those exempted in Sec. 27(C)} and Other Special Laws, with NO Other Taxable
Income
(PDF) |
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- Annual Income Tax Return for Corporation, Partnership and Other Non-
MX Individual with MIXED Income Subject to Multiple Income Tax Rates or with
Download Income Subject to SPECIAL/PREFERENTIAL RATE

(PDF) | Description
(Attachment)
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. 1702- Annual Income Tax Return for Corporation, Partnership and Other Non-
RT Individual Taxpayer Subject Only to REGULAR Income Tax Rate
Download
Description
(PDF) |
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. Quarterly Income Tax Return for Corporations, Partnerships and Other Non-
1702Q Individual Taxpayers
Download
Description
(PDF)
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. 1703 Annual Income Information Return for Non-Resident Citizens / OCWs and
Download Seamen (For Foreign-Sourced Income)

(Zipped Excel) Description

|(PDF)
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 For Corporations
Download
Description
(Zipped Excel)
This form is to be filed by every domestic corporation classified as closely-held
|(PDF)
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
Download Capital Asset (both Taxable and Exempt)

(Zipped Excel) Description

|(PDF)
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
Download Through the Local Stock Exchange

(PDF) | Description
(Guidelines)
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- Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not
A Traded Through the Local Stock Exchange
Download
Description
(Zipped Excel)
This return is filed by every natural or juridical person, resident or non-
|(PDF)
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.

BIR Form No. 1927 Application and Joint Certification

Download Description

(Zipped Excel) | This form is used pursuant to Revenue Regulations 18-2001 prescribing the
(PDF) | s40 Guidelines on the Monitoring of the Basis of Property Transferred and Shares
Requirements 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.

BIR Form No. 0605- PAYMENT FORM FOR NO AUDIT PROGRAM (NAP)
101
Description
Download
This form shall be used in making additional voluntary payment in compliance
(Zipped with the requirement of No Audit Program (NAP)
Excel) | (PDF)

BIR Form No. 0614 Enhanced Voluntary Assessment Program - Payment Form

Download 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
(Zipped and all prior years, availing the Enhanced Voluntary Assessment Program
Excel) | (PDF) 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. 0615 Improved Voluntary Assessment Program Payment Form

Download Description

(Zipped Any person, natural or juridical, including estates and trusts, liable to pay any
Excel) | (PDF) 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. 0616 Amnesty Tax Payment Form Pursuant to Republic Act No. 9399

Download Description

(Zipped This form is to be accomplished by taxpayer who availed of the One-Time

Excel) | (PDF) 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.

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
Download
Description
(Zipped
Excel) | (PDF) 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.

BIR Form No. 0618 Abatement Program Payment Form(Pursuant to RR No. 15-2007)

Download Description

(Zipped Any person, natural or juridical, including estates and trusts, with duly issued
Excel) | (PDF) 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.

BIR Form No. 0621- Acceptance Payment Form Tax Amnesty on Delinquencies (Pursuant to
DA Republic Act No. 11213)

Download Descreption

(PDF) All persons, whether natural or juridical, with internal revenue tax liabilities
covering taxable year 2017 and prior years, may avail of Tax Amnesty on
Delinquencies within one (1) year from the effectivity of Revenue Regulations
No. 4-2019.

Filing Date

This Acceptance Payment Form Tax Amnesty on Delinquencies shall be

accomplished in four (4) copies [two (2) for the collecting agent, the 3rd and
4th copies; and two (2) for the taxpayer, original and duplicate). The amount
payable shall be paid with the Authorized Agent Bank (AAB) under the
Revenue District Office (RDO) having jurisdiction over the taxpayer’s place of
business/office. In places where there is no AAB, the form shall be filed and
the tax paid with the Revenue Collection Officer (RCO) of the RDO having
jurisdiction over the taxpayer’s place of business/office, who will issue an
Electronic Revenue Official Receipt (eROR) therefor or manually-issued ROR.

BIR Form No. 0621- Acceptance Payment Form Estate Tax Amnesty (For taxable year 2017 and
EA prior years pursuant to Republic Act No.11213)

Download Description

(PDF) This form shall be filed in four (4) copies by the

executor/administrator/authorized representative of estates availing of the
Estate Tax Amnesty under RA No. 11213. The tax amnesty due shall be paid to
the Authorized Agent Bank (AAB) or to the Revenue Collection Officer (RCO)
of the RDO.

BIR Form No. 2110 Application for Abatement or Cancellation of Tax, Penalties and/or Interest
Under Rev. Reg. No. ______
Download
Description
(Zipped
Excel) | (PDF) 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. 2113 Enhanced Voluntary Assessment Program - Application Form

Download Description

(Zipped Any person, natural or juridical, including estates and trusts, liable to pay any
Excel) | (PDF) 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

Download Description

(Zipped Under the "No Audit Program" (NAP), taxpayers who qualify under its terms
Excel) | (PDF) 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.

Filing Date

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. 2115 Improved Voluntary Assessment Program Application Form

Download Description

(Zipped Any person, natural or juridical, including estates and trusts, liable to pay any
Excel) | (PDF) 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. 2116 Tax Amnesty Return For Taxable Year 2005 and Prior Years (Pursuant to
Republic Act No. 9480)
Download
Description
(Zipped
Excel) | (PDF) 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. 2118- Amnesty Tax Return on Delinquencies (Pursuant to Republic Act No. 11213)
DA
Description
Download
All persons, whether natural or juridical, with internal revenue tax liabilities
(PDF) covering taxable year 2017 and prior years, may avail of Tax Amnesty on
Delinquencies within one (1) year from the effectivity of these Regulations,
under any of the following instances:
A. Delinquent Accounts as of the effectivity of Revenue Regulations No. 4-
2019, including the following:
1. Delinquent Accounts with application for compromise settlement either
on the basis of
(a) doubtful validity of the assessment; or
(b) financial incapacity of the taxpayer, whether the same was denied by
or still pending with
the Regional Evaluation Board (REB) or the National Evaluation Board
(NEB). as the case
may be, on or before the effectivity of Revenue Regulations No. 4-2019.
2. Delinquent Withholding Tax liabilities arising from non-withholding of
tax; and
3. Delinquent Estate tax liabilities.

B. With pending criminal cases with the DOJ/Prosecutor's Office or the courts
for tax evasion & other cr
criminal offenses under Chapter II of Title X and Section 275 of the Tax
Code, as amended, with or
without assessments duly issued;

C. With final & executory judgment by the courts on or before the effectivity
of Revenue Regulations; &

D. Withholding tax liabilities of withholding agents arising from their failure to

remit withheld taxes.

BIR Form No. 2118- Estate Tax Amnesty Return (Pursuant to Republic Act No. 11213)
EA
Description
Download
This return shall be filed in triplicate by the
(PDF) | executor/administrator/authorized representative of estates availing of the
(Guidelines) Estate Tax Amnesty under RA No. 11213.

This return together with complete documentary requirements, shall be filed

within two (2) years from the effectivity of the Implementing Rules and
Regulations (IRR) of Estate Tax Amnesty under the Tax Amnesty Act to the
 Revenue District Office (RDO) having jurisdiction over the last residence of the
decedent at the time of his/her death.

In case of a non-resident decedent with executor or administrator in the

Philippines, the return shall be filed with the RDO where such executor or
administrator in the Philippines, the return shall be filed with the RDO where
such executor/administrator is registered or if not registered with the BIR, at
the executor/administrator's legal residence. If the decedent has no legal
residence in the Philippines, the return shall be filed with RDO No. 39-South,
Quezon City.

BIR Form No. Statement of Assets, Liabilities and Networth (SALN) As of December 31, 2005

Download Description

(Zipped Excel) | The Statement of Assets, Liabilities and Networth (SALN) shall contain a true
(PDF) 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

Download Description

(Zipped Excel) | This form shall be accomplished in duplicate by Individuals, whether resident
(PDF) 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. 0605 Payment Form

Download Description

(Zipped This form is to be accomplished every time a taxpayer pays taxes and fees
Excel) | (PDF) 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. 0611- Payment Form Covered by a Letter Notice

A
Description
Download
This form shall be used by any person, natural or juridical, including estates
(PDF) 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 Payment Form Under Tax Compliance Verification Drive/Tax Mapping

Download Description

(Zipped This form shall be used in paying penalties assessed under the Tax Compliance
Excel) | (PDF) Verification Drive/Tax Mapping.

Filing Date

This form shall be accomplished everytime a penalty is due.

BIR Form No. 0619- Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded)
E
Description
Download
This monthly remittance form shall be filed in triplicate by every withholding
(PDF) | (Guidelines 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- Monthly Remittance Form for Final Income Taxes Withheld
F
Description
Download
This monthly remittance form shall be filed in triplicate by every withholding
(PDF) | agent/payor required to deduct and withhold taxes on income payments
(Guidelines) 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 Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from
the Decedent's Deposit Account
Download
Description
(PDF)
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.

BIR Form No. 1600 Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes
Withheld (Under RAs 1051, 7649, 8241, 8424 and 9337
Download
Description
(Zipped Excel) |
(PDF) 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. 1600- Remittance Return of Percentage Tax on Winnings and Prizes Withheld by
WP Race Track Operators

Download Description

(Zipped Excel) | This return shall be in filed in triplicate by operators of race tracks for
(PDF) | remittance of withholding of percentage tax on race horse prizes and
(Guidelines) 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- Monthly Remittance Return of Income Taxes Withheld on Compensation
C
Description
Download
This return shall be filed in triplicate by every Withholding Agent (WA)/payor
(PDF) required to deduct and withhold taxes on compensation paid to employees.

Filing Date

For the months

To
of January to To (Manual)
(EFPS)
November

A) Large and On or before the tenth (10th) In accordance with the

Non-large day of the following month in schedule set forth in RR
Taxpayer which withholding was made 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

To (Manual) To
December (EFPS)
A) Large and On or before January In accordance with the
Non-large 15 of the following schedule set forth in RR No.
Taxpayer year 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. 1601- Quarterly Remittance Return of Creditable Income Taxes Withheld
EQ (Expanded)

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(PDF) / This quarterly withholding tax remittance return shall be filed in triplicate by
(Guidelines) 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- Quarterly Remittance Return of Final Income Taxes Withheld
FQ
Description
Download
This quarterly withholding tax remittance return shall be filed in triplicate by
(PDF) | (Guidelines 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. Quarterly Remittance Return of Final Taxes Withheld On Interest Paid on
1602Q Deposits and Yield on Deposit Substitutes/Trusts/Etc.

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(PDF) This quarterly return shall be filed in triplicate by all banks, non-bank financial
intermediaries, finance corporations, investment and trust companies and
other institutions required to withhold final income tax 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

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. Quarterly Remittance Return of Final Income Taxes Withheld on Fringe
1603Q Benefits Paid to Employees Other than Rank and File)

Download Description

(PDF) 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- Annual Information Return of Income Taxes Withheld on Compensation
C
Description
Download
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,
(PDF) | (Alphalist local government unit and other juridical entity required to deduct and
Format) | withhold taxes on compensation paid to employees.
(Guidelines)
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- Annual Information Return of Income Payments Subjected to Final
F Withholding Taxes

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(PDF) 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. 1604- Annual Information Return of Creditable Income Taxes Withheld (Expanded)/
E Income Payments Exempt from Withholding Tax

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(PDF) 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 Onerous Transfer of Real Property
Other than Capital Asset (Including Taxable and Exempt)
Download
Description
(Zipped Excel) |
(PDF) 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 Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn
from Decedent's Deposit Account
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Description
(PDF)
 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. 1800 Donor’s Tax Return

Download Description

(PDF) | This return shall be filed in triplicate by any person, natural or juridical,
(Guidelines) 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 Estate Tax Return

Download Description

(PDF)| (Guidelines) 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. Monthly Value-Added Tax Declaration

2550M
Description
Download This return/declaration shall be filed in triplicate by the following taxpayers;

(Zipped Excel)
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 Not later than the 20th day In accordance with the
Non-large following the close of the schedule set forth in RR No. 26-
Taxpayer month. 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. Quarterly Value-Added Tax Return

2550Q
Description
Download
This return/declaration shall be filed in triplicate by the following taxpayers;
(Zipped Excel)
|Download Relief 1. A VAT-registered person; and
Data Entry & 2. A person required to register as a VAT taxpayer but failed to register.
Validation Module
ver 2.0 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. Monthly Percentage Tax Return

2551M
Description
Download
This return shall be filed in triplicate by the following:
(Zipped
Excel) | (PDF) 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 Not later than the 20th day In accordance with the
Non-large following the end of each schedule set forth in RR No. 26-
Taxpayer month. 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. Quarterly Percentage Tax Return
2551Q
Description
Download
This return shall be filed in triplicate by the following:
(PDF) /
1. Persons whose gross annual sales and/or receipts do not exceed P
(Guidelines)
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 Percentage Tax Return for Transactions Involving Shares of Stock Listed and
Traded Through the Local Stock Exchange or Through Initial and/or Secondary
Download
Public Offering
(Zipped Excel) |
Description
(PDF)
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
Download Description

(Zipped Excel) | This return is filed by all taxpayers liable to pay percentage tax under Special
(PDF) Laws.

Filing Date

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