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LIST OF BIR FORMS

FORM NO.

FORM TITLE

DESCRIPTION

FILING DATE/DEADLINE
TO MANUAL

0605

Payment Form

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.

0611-A

Payment Form Covered by a


Letter Notice

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).

1. Every time a tax payment or penalty is due or an advan


2. Upon receipt of
and/or collection letter from the BIR; and
3. Upon payment o
business and for renewals on or before January 31 of eve

0613

Payment Form - Under Tax


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

This form shall be accomplished everytime a penalty is du

1613

Payment Form - Under Tax


Compliance Verification Drive/Tax
Mapping

This form shall be accomplished everytime a penalty is du

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 1 of 46

1600

1600WP

1601C

Monthly Remittance Return of


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

his return shall be filed in triplicate by the following:

The withholding tax return shall be filed and the tax paid o
month following the month in which withholding was made

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 taxpayerpayee 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.

Remittance Return of Percentage This return shall be in filed in triplicate by operators of race tracks for
Tax on Winnings and Prizes
remittance of withholding of percentage tax on race horse prizes and
Withheld by Race Track
winnings on horse racing bets.
Operators

Monthly Remittance Return of


Income Taxes Withheld on
Compensation

The withholding tax return shall be filed/and the tax paid w


tax was deducted and withheld.

This return is filed by every Withholding Agent (WA)/payor who is


either an individual or non-individual, required to deduct and withhold
For the months of January to November
taxes on compensation paid to employees.
A) Large and Non-large
Taxpayer

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

On or before the tenth (10th) day of the


month following the month in which
withholding was made

Page 2 of 46

For the month of December


A) Large and Non-large
On or before January 15 of the
Taxpayer
following year

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 3 of 46

1601E

Monthly Remittance Return of


Creditable Income Taxes
Withheld (Expanded)

This return is filed by every Withholding Agent (WA)/payor who is


Large and Non-large
either an individual or non-individual, required to deduct and withhold Taxpayer
taxes on income payments subject to Expanded / Creditable
Withholding Taxes.

On or before the tenth (10th) day of the


month following the month in which
withholding was made except for taxes
withheld for the month of December
which shall be filed on or before
January 15 of the succeeding year.

1601F

Monthly Remittance Return of


Final Income Taxes Withheld

This return is filed by every Withholding Agent (WA)/payor who is


A) Large and Non-large
either an individual or non-individual, required to deduct and withhold Taxpayer
taxes on income payments subject to Final Withholding Taxes.

On or before the tenth (10th) day of the


month following the month in which
withholding was made

Monthly Remittance Return of


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

This return is filed by all banks, non-bank financial intermediaries,


finance corporations, investment and trust companies and similar
institutions for final income tax withheld on interest paid/accrued on
deposit and yield or any other monetary benefit from deposit
substitutes and from trust fund and similar arrangements.

On or before the tenth (10th) day of the


month following the month in which
withholding was made except for taxes
withheld for the month of December
which shall be filed on or before
January 15 of the succeeding year.

1602

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Large and Non-large


Taxpayer

Page 4 of 46

January 15 of the succeeding year.

1603

Quarterly Remittance Return of


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

This return is filed by every Withholding Agent (WA / payor) who is


either an individual or non-individual, required to deduct and withhold
taxes on fringe benefits furnished or granted to employees other than
rank and file employees subject to Final Withholding Taxes.

On or before the tenth (10th) day of the


month following the quarter in which the
withholding was made

1604CF

Annual Information Return of


Income Tax Withheld on
Compensation and Final
Withholding Taxes

This return is filed by every employer or withholding agent/payor who


is either an individual, estate, trust, partnership, corporation,
government agency and instrumentality, government-owned and
controlled corporation, local government unit and other juridical entity
required to deduct and withhold taxes on compensation paid to
employees and on other income payments subject to Final
Withholding Taxes.

On or before January 31 of the year following the calenda


and other income payments subject to final withholding ta

1604E

Annual Information Return of


Creditable Income Taxes
Withheld (Expanded)/ Income
Payments Exempt from
Withholding Taxes

1606

Withholding Tax Remittance


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

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

On or before March 1 of the year following the calendar y


to expanded withholding taxes or exempt from withholdin

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

This return is filed on or before the tenth (10th) day follow


transaction occurred. Provided, however, that taxes withh
January 25 of the following year. Provided, that large taxp
shall file/pay on or before the 25th day of the following mo

Page 5 of 46

1700

Annual Income Tax Return for


Individuals Earning Purely
Compensation Income (Including
Non-Business/Non-Profession
Income)

This return shall be filed by every resident citizen deriving


compensation income from all sources, or resident alien and nonresident citizen with respect to compensation income from within the
Philippines, except the following:

This return is filed on or before April 15 of each year cove

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.

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 6 of 46

1701

Annual Income Tax Return for


Self-Employed Individuals,
Estates and Trusts

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 is filed on or before April 15 of each year cove

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.

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 7 of 46

1701Q

Quarterly Income Tax Return for


Self-employed Individuals,
Estates, and Trusts (Including
Those with both Business and
Compensation Income)

This return shall be filed in triplicate by the following individuals


regardless of amount of gross income:

1st qtr - On or before April 15 of the current taxable year


2nd qtr - On or before August 15 of the current taxable y
3rd qtr - On or before November 15 of the current taxab

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.

1702-EX

Annual Income Tax Return for


This return shall be filed by a Corporation, Partnership and Other
Use ONLY by Corporation,
Non-Individual Taxpayer EXEMPT under the Tax Code, as amended
Partnership and Other Non[Sec. 30 and those exempted in Sec. 27(C)] and other Special Laws
Individual Taxpayer EXEMPT
WITH NO OTHER TAXABLE INCOME such as but not limited to
under the Tax Code, as Amended, foundations, cooperatives, charitable institutions, non-stock and non{Sec. 30 and those exempted in profit educational institutions, General Professional Partnership
Sec. 27(C) and Other Special
(GPP) etc.
Laws, with NO Other Taxable
Income

This return is filed on or before the 15th day of the 4th mo


taxable year.

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

This return is filed, with or without payment, on or before


close of the taxpayer's taxable year.

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

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.

Page 8 of 46

1702-RT

1702Q

1703

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 NonIndividual 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.

This return is filed, with or without payment, on or before


close of the taxpayer's taxable year

Quarterly Income Tax Return for


Corporations, Partnerships and
Other Non-Individual Taxpayers

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.

The corporate quarterly income tax return shall be filed w


days following the close of each of the first three (3) quart
fiscal year.

Annual Income Information


This information return is filed in triplicate by Non-resident citizens
Return for Non-Resident
and Overseas Contract Workers (OCWs), including qualified Filipino
Citizens / OCWs and Seamen (for seamen, on income derived from sources abroad.
foreign-sourced income)
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.

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

This information return is filed not later than the April 15 o


which the income was earned.

Page 9 of 46

1704

Improperly Accumulated Earnings This form is to be filed by every domestic corporation classified as
Tax Return
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.

The return shall be filed within 15 days after the close of t


covered taxable year.

1706

Capital Gains Tax Return for


Onerous Transfer of Real
Property Classified as Capital
Asset (both Taxable and Exempt)

Filed within thirty (30) days following each sale, exchange

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.

In case of installment sale, the return shall be filed within


1st downpayment and within thirty (30) days following eac

One return is filed for every transfer document regardless


exchanged or disposed of.G81

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.

1707

Capital Gains Tax Return for


Onerous Transfer of Shares of
Stocks Not Traded Through the
Local Stock Exchange

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

This return is filed by a natural or juridical person, resident or nonresident, 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.

Filed within thirty (30) days after each cash sale, barter, e
stock not traded through the local stock exchange.

In case of installment sale, the return shall be filed within


first down payment and within (30) days following each su

Page 10 of 46

1707-A

2550-M

Annual Capital Gains Tax Return


for Onerous Transfer of Shares of
Stock Not Traded Through the
Local Stock Exchange

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.

Monthly Value-Added Tax


Declaration

This return/declaration shall be filed in triplicate by the following


taxpayers;

For individual taxpayers, this final consolidated return is f


covering all stock transactions of the preceding taxable ye

For corporate taxpayers, this form is filed on or before the


month following the close of the taxable year covering all

A) Large and Non-large


Taxpayer

Not later than the 20th day following the


close of the month.

1. A VAT-registered person; and


2. A person required to register as a VAT taxpayer but failed to
register.
3. 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.

2550Q

Quarterly Value-Added Tax


Return

This return/declaration shall be filed in triplicate by the following


taxpayers;

This return is filed not later than the 25th day following the
"taxable quarter" shall mean the quarter that is synchroniz
taxpayer (i.e. Calendar quarter of Fiscal Quarter)

1. A VAT-registered person; and


2. A person required to register as a VAT taxpayer but failed to
register.
3. 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.

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 11 of 46

2551M

Monthly Percentage Tax Return


Description

This return shall be filed in triplicate by the following:

A) Large and Non-large


Taxpayer

Not later than the 20th day following the


end of each month.

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.

2551Q

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

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

The return shall be filed and the tax paid within twenty (20
quarter.

Page 12 of 46

2552

Percentage Tax Return for


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

This return is filed by the following taxpayers:

This return is filed as follows:

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.

a. For tax on sale of shares of stock listed and traded thro


within five (5) banking days from date of collection;

b. For shares of stocks sold or exchanged through primar


from date of listing of shares of stock in the LSE; and

c. For tax on shares of stock sold or exchanged through s


banking days from date of collection.

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%

2553

Return of Percentage Tax


Payable under Special Laws

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

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

2200-A

Excise Tax Return for Alcohol


Products
Description

This return shall be filed in triplicate by the following:

For each place of production, a separate return shall be f


removal of the alcohol products from the place of product

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.

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

For EFPS Taxpayers,

The filing of return and payment of excise tax due thereon


of existing applicable revenue issuances.

Page 13 of 46

2200-AN

Excise Tax Return for


Automobiles and Non-Essential
Goods

This return shall be filed in triplicate by the following:

For each place of production, a separate return shall be f


removal of the abovementioned products from the place o

1. Manufacturer, producer or assembler of locally


manufactured/produced/assembled automobiles.
2. Manufacturer or producer of locally manufactured or produced nonessential 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.

2200-M

Excise Tax Return for Mineral


Products

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.

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

For each place of production, a separate return shall be f


removal of the mineral products from the place of product
extracted minerals or quarry resources where the mine si
the place of processing or production, the return shall be
Revenue District Office having jurisdiction over the localit
quarried.

On locally produced or extracted metallic mineral or mine


return and pay the tax within fifteen (15) days after the en
products were removed, subject to the filing of a bond in a
of excise tax due on the removals for the said quarter.

Page 14 of 46

2200-P

Excise Tax Return for Petroleum


Products

This return shall be filed in triplicate by the following:

For each place of production, a separate return shall be f


removal of the petroleum products from the place of prod

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.

2200-T

Excise Tax Return for Tobacco


Products

This return shall be filed in triplicate by the following:


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

1800

Donors Tax Return

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

This return is filed by any person, natural or juridical, resident or nonresident, 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.

The return is filed within thirty (30) days after the gift (don
each gift (donation) made on different dates during the ye
made in the same calendar year. In case of donation to re
filed for several gifts (donations) by the donor to the differ
(donation) involves conjugal/community property, each sp
corresponding to his/her respective share in the conjugal/

Page 15 of 46

1801

Estate Tax Return

This return is filed by:

The return is filed within six (6) months from the deceden

1. The executor, or administrator, or any of the legal heirs of the


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

OTHER FORMS
1701-AIF

Account Information Form (AIF)


for Self-employed Individuals,
Estates and Trusts (engaged in
trade and business)

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

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).

This form is filed on or before April 15 of each year coveri

Page 16 of 46

1702-AIF Account Information Form (AIF)


For Corporations and
Partnerships in General

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.

Filed together with the Annual Income Tax Return - on or


month following the close of the calendar or fiscal year, as

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.

This form shall be filed in triplicate copies by the contracto


the release of final payment by the DPWH together with t

0217

Application for Contractor's Final


Payment Release Certificate

0901-C

Application for Relief From


Double Taxation on Capital Gains

0901-D

Tax Treaty Relief Application for


Dividend Income

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.

0901-I

Application For Relief From


Double Taxation on Interest
Income

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.

0901-O

Tax Treaty Relief Application for


Other Income Earnings

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.

0901-P

Tax Treaty Relief Application for


Business Profits

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

This form together with all the necessary documents shal


International Tax Affairs Division of the Bureau of Internal
following month from the date when the Deed of Absolute

This form together with all the necessary documents shal


International Tax Affairs Division of the Bureau of Internal
BEFORE the transaction. Transaction for purposes of filin
shall mean before the occurence of the first taxable even

Page 17 of 46

0901-R

Tax Treaty Relief Application for


Royalty Income

This form together with all the necessary documents shal


International Tax Affairs Division of the Bureau of Internal
BEFORE the transaction. Transaction for purposes of filin
shall mean before the occurence of the first taxable even
This form together with all necessary documents shall be
International Tax Affairs Division of the Bureau of Internal
BEFORE the transaction. Transaction for purposes of filin
shall mean before the occurence of the first taxable even
This form together with all the necessary documents shal
International Tax Affairs Division of the Bureau of Internal
BEFORE the transaction. Transaction for purposes of filin
shall mean before the occurence of the first taxable even

0901-S

Tax Treaty Relief Application for


Income from Services

0901-T

Application For Relief From


Double Taxation on Shipping and
Air Transport

1900

Application to Use Loose-Leaf /


This form is to be accomplished by all taxpayers who intend to apply
Computerized Books of Accounts for authority to use either Loose-Leaf / Computerized Books of
and/or Accounting Records
Accounts and/or Accounting Records.

Before actual use of Loose-leaf / Computerized Books of

To be accomplished with the Revenue District Office (RDO) having


jurisdiction over the Head Office/or branch.

1901

Application for Registration for


This form is to be accomplished by self-employed and mixed income
Self-Employed and Mixed Income individuals, estates/trusts doing/just starting a business, or opening a
Individuals, Estates/Trusts
new branch for registration.

On or before commencement of new business or before p


return.

To be accomplished with the RDO having jurisdiction over the head


office or branch office.

1902

1903

Application for Registration For


Individuals Earning Purely
Compensation Income, and NonResident Citizens / Resident Alien
Employee

This form is to be accomplished by an old or new employee whether


resident citizen or non-resident citizens earning purely compensation
income.

Application for Registration for


Corporations/ Partnerships
(Taxable/Non-Taxable)

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).

Filed within ten (10) days from the date of employment, o


before filing of a return, or declaration is required.

To be accomplished with the RDO having jurisdiction over the


taxpayer's residence or place of employment.

On or before commencement of business or before paym

To be accomplished with the RDO having jurisdiction over the


principal place of business or branch/regional office.

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 18 of 46

1904

1905

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)

This form is to be accomplished by one-time taxpayer and persons


registering and applying for a TIN (E.O. 98).

Application for Registration


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

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.

Before payment of any tax due/before filing of return or be

To be accomplished with the RDO having jurisdiction over the place


where property is located for one time taxpayer; or place of residence
for applicants under E.O. 98.

Filed each time taxpayer needs to register the change in


change in registered activities, change in tax type details
Form 2305; replacement of lost TIN Card / lost Certificate
registration and/or TIN.

To be accomplished with the RDO having jurisdiction over the


taxpayer, whether Head Office or branch.

Application for Authority to Print


Receipts and Invoices
1906
1907

2000
2000-OT

2110

2200 A
2200 AN

Application for Permit to Use


Cash Register machines/Point-ofSale Machine
Documentary Stamps Tax
Declaration/ Return
Documentary Stamp Tax
Declaration/Return (One Time
Transactions)
Application for Abatement or
Cancellation of Tax, Penalties
and/or Interest Under Rev. Reg.
No. ______

Excise Tax Return for Alcohol


Products
Excise Tax Return for
Automobiles and Non-Essential

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 19 of 46

2200 M

Excise Tax Return for Mineral


Products

2200 P

Excise Tax Return for Petroleum


Products

2200 T

Excise Tax Return for Tobacco


Products

2304

Certificate of Income Payment


Not Subject to Withholding Tax
(Excluding Compensation
Income)

2305

Certificate of Update of
Exemption and of Employer's and
Employee's Information

2306

Certificate of Final Income Tax


Withheld

2307

Certificate of Creditable Tax


Withheld at Source

2316

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

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 20 of 46

FILING DATE/DEADLINE
TO EPS
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.

This form shall be accomplished everytime a penalty is due.

This form shall be accomplished everytime a penalty is due.

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 21 of 46

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.

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

For the months of January to November


In accordance with the schedule set forth in RR No. 262002 as follows:

Group A : Fifteen (15) days following end of the month

Group B : Fourteen (14) days following end of the month

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 22 of 46

Group C : Thirteen (13) days following end of the month

Group D : Twelve (12) days followingend of the month

Group E : Eleven (11) days followingend of the month


For the month of December
In accordance with the schedule set forth in RR No. 262002 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

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 23 of 46

In accordance with the schedule set forth in RR No. 262002 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


In accordance with the schedule set forth in RR No. 262002 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 followingend of the month

Group E : Eleven (11) days followingend of the month


In accordance with the schedule set forth in RR No. 262002 as follows:

Group A : Fifteen (15) days following end of the month

Group B : Fourteen (14) days following end of the month

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 24 of 46

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


On or before the fifteenth (15th) day of the month following
the quarter in which the withholding was made

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

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.

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

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 25 of 46

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

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 26 of 46

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

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 27 of 46

1st qtr - On or before April 15 of the current taxable year


2nd qtr - On or before August 15 of the current taxable year
3rd qtr - On or before November 15 of the current taxable year

This return is filed on or before the 15th day of the 4th month following the close of the taxpayer's
taxable year.

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.

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 28 of 46

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

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.

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

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 29 of 46

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

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.G81

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.

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 30 of 46

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.

In accordance with the schedule set forth in RR No. 262002 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

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)

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 31 of 46

In accordance with the schedule set forth in RR No. 262002 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

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

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 32 of 46

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.

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

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.

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 33 of 46

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 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.

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 34 of 46

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.

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

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 35 of 46

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

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

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 36 of 46

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.

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.

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.

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.

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 37 of 46

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

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

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.

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

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 38 of 46

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

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

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 39 of 46

Princess Joy G. Florentin


GAC 741/742
SY 2014-2015

Page 40 of 46

Filing Date

For the months of January to


November
A) Large and Non-large Taxpayer

For the month of December


A) Large and Non-large Taxpayer

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

To (Manual)
On or before January 15 of the following year

To
(EFPS)
In accordance with the schedule set forth in RR No.
26-2002 as follows:
Group A : Fifteen (15) days following end of the month

Group B : Fourteen (14) days following end of the


month
Group C : Thirteen (13) days following end of the
month
Group D : Twelve (12) days followingend of the month

Group E : Eleven (11) days followingend of the month

To
(EFPS)
In accordance with the schedule set forth in RR No.
26-2002 as follows:
Group A : Fifteen (15) days following end of the month

Group B : Fourteen (14) days following end of the


month
Group C : Thirteen (13) days following end of the
month
Group D : Twelve (12) days following end of the month

Group E : Eleven (11) days following end of the month

Filing Date

Large and
Non-large
Taxpayer

Manual
On or before the tenth (10th) day of
the month following the month in
which withholding was made except
for taxes withheld for the month of
December which shall be filed on or
before January 15 of the succeeding
year.

EFPS
In accordance with the schedule set
forth in RR No. 26-2002 as follows:

Group A : Fifteen (15) days following


end of the month
Group B : Fourteen (14) days following
end of the month
Group C : Thirteen (13) days following
end of the month
Group D : Twelve (12) days following
end of the month
Group E : Eleven (11) days following
end of the month

Filing Date

For
A) Large
and Nonlarge
Taxpayer

Manual
EFPS
On or before the tenth (10th) day of In accordance with the schedule set
the month following the month in forth in RR No. 26-2002 as follows:
which withholding was made
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
followingend of the month
Group E : Eleven (11) days
followingend of the month

Filing Date

Large and
Non-large
Taxpayer

Manual
On or before the tenth (10th) day of
the month following the month in
which withholding was made except
for taxes withheld for the month of
December which shall be filed on or
before January 15 of the succeeding
year.

EFPS
In accordance with the schedule set
forth in RR No. 26-2002 as follows:

Group A : Fifteen (15) days following


end of the month
Group B : Fourteen (14) days following
end of the month
Group C : Thirteen (13) days following
end of the month
Group D : Twelve (12) days following
end of the month
Group E : Eleven (11) days following
end of the month

Filing Date

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

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