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LIST OF BIR FORMS

FORM
NO.

FORM TITLE

0605

Payment Form

1600W
P

Remittance Return of Percentage Tax on Winnings and Prizes


Withheld by Race Track Operators

1601C

Monthly Remittance Return of Income Taxes Withheld on


Compensation

1601E

Monthly Remittance Return of Creditable Income Taxes


Withheld (Expanded)

1601F

Monthly Remittance Return of Final Income Taxes Withheld

1602

Monthly Remittance Return of Final Income Taxes Withheld


(On Interest Paid on Deposits and Yield on Deposit
Substitutes/Trusts/Etc.)

1604CF

Annual Information Return of Income Tax Withheld on


Compensation and Final Withholding Taxes

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)

1701AIF

Account Information Form (AIF) for Self-employed


Individuals, Estates and Trusts (engaged in trade and
business)

1702AIF

Account Information Form (AIF) For Corporations


Partnerships in General

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and

1900

Application to Use Loose-Leaf / Computerized Books of


Accounts and/or Accounting Records

1901

Application for Registration for Self-Employed and Mixed


Income Individuals, Estates/Trusts

1902

Application for Registration For Individuals Earning Purely


Compensation Income, and Non-Resident Citizens / Resident
Alien Employee

1903

Application for Registration for Corporations/ Partnerships


(Taxable/Non-Taxable)

1904

Application for Registration for One-Time Taxpayer and


Persons Registering under E.O. 98 (Securing a TIN to be able
to transact with any Government Office)

1905

Application for Registration Information Update for Updating


/ Cancellation of Registration / Cancellation of TIN / New
Copy of TIN card / New copy of Certificate of Registration

1906

Application for Authority to Print Receipts and Invoices

1907

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

2000

Documentary Stamps Tax Declaration/ Return

2000OT

Documentary Stamp Tax Declaration/Return (One Time


Transactions)

2110

Application for Abatement or Cancellation of Tax, Penalties


and/or Interest Under Rev. Reg. No. ______

2200 A

Excise Tax Return for Alcohol Products

2200
AN

Excise Tax Return for Automobiles and Non-Essential

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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

Payment Form
BIR
Form
No.
0605

Description
This form is to be accomplished every time a taxpayer
pays taxes and fees which do not require the use of a
tax return such as second installment payment for
income tax, deficiency tax, delinquency tax,
registration fees, penalties, advance payments,
deposits, installment payments, etc.
Filing Date
This
form
shall
be
accomplished:
1 Every time a tax payment or penalty is due or an
advance
payment
is
made;
2. Upon receipt of a demand letter / assessment
notice and/or collection letter from the BIR; and
3. Upon payment of annual registration fee for a new
business and for renewals on or before January 31 of

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every year.

BIR Form Payment Form Covered by a Letter Notice


No.
0611-A
Description
This form shall be used by any person, natural or
juridical, including estates and trusts, who are issued
Letter Notices generated through the following thirdparty 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


Verification Drive/Tax Mapping

Compliance

Description
This form shall be used in paying penalties assessed
under the Tax Compliance Verification Drive/Tax
Mapping.
Filing Date
This form shall be accomplished everytime a penalty
is due.

BIR
Form
No.
1600

Monthly Remittance Return of Value-Added Tax


and Other Percentage Taxes Withheld under RAs
1051, 7649, 8241, 8424 and 9337
Description
This return shall be filed in triplicate by the following:

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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 agentpayor 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
Remittance Return of Percentage Tax on
Form
Winnings and Prizes Withheld by Race Track
No.
Operators
1600WP
Description
This return shall be in filed in triplicate by operators of
race tracks for remittance of withholding of
percentage tax on race horse prizes and winnings on
horse racing bets.

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

BIR
Form
No.
1601C

Monthly Remittance Return of Income Taxes


Withheld on Compensation
Description
This return is filed by every Withholding Agent
(WA)/payor who is either an individual or nonindividual, required to deduct and withhold taxes on
compensation paid to employees.
Filing Date
For
the
months of
To (Manual)
January to
November

To
(EFPS)

A) Large and On or before the In


accordance
Non-large
tenth (10th) day of with the schedule
Taxpayer
the month following set forth in RR No.
the month in which 26-2002
as
withholding
was follows:
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
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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 To (Manual)
December

To
(EFPS)

A) Large and On or before In accordance with the


Non-large
January 15 of schedule set forth in
Taxpayer
the
following RR No. 26-2002 as
year
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

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the month

BIR
Form
No.
1601E

Monthly Remittance Return of


Income Taxes Withheld (Expanded)

Creditable

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

EFPS

Large
On or before the tenth In accordance
and Non- (10th) day of the month with
the
large
following the month in schedule set
Taxpayer which
withholding
was forth in RR No.
made except for taxes 26-2002
as
withheld for the month of follows:
December which shall be
filed on or before January 15 Group
A
:
of the succeeding year.
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

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month
Group
D
:
Twelve
(12)
days following
end of the
month
Group
E
:
Eleven
(11)
days following
end of the
month

BIR
Form
No.
1601F

Monthly Remittance Return of Final Income


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

Manual

EFPS

A)
Large On or before the tenth In accordance with
and Non- (10th) day of the the schedule set
large
month following the forth in RR No. 26Taxpayer month
in
which 2002 as follows:
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
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(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
BIR
Form
No.
1602

Monthly Remittance Return of Final Income


Taxes Withheld (On Interest Paid on Deposits
and Yield on Deposit Substitutes/Trusts/Etc.)
Description
This return is filed by all banks, non-bank financial
intermediaries, finance corporations, investment and
trust companies and similar institutions for final
income tax withheld on interest paid/accrued on
deposit and yield or any other monetary benefit from
deposit substitutes and from trust fund and similar
arrangements.
Filing Date
Manual

EFPS

Large
On or before the tenth In accordance
and Non- (10th) day of the month with
the
large
following the month in which schedule set
Taxpayer withholding
was
made forth in RR No.
except for taxes withheld for 26-2002
as
the month of December follows:
which shall be filed on or
before January 15 of the Group
A
:
succeeding year.
Fifteen
(15)
days following
end of the
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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.
1603

Quarterly Remittance Return of Final Income


Taxes Withheld (On Fringe Benefits Paid to
Employees Other than Rank and File)
Description
This return is filed by every Withholding Agent (WA /
payor) who is either an individual or non-individual,
required to deduct and withhold taxes on fringe
benefits furnished or granted to employees other than
rank and file employees subject to Final Withholding
Taxes.
Filing Date
To (Manual)

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To (EFPS)

On or before the tenth On or before the fifteenth


(10th) day of the month (15th) day of the month
following the quarter in following the quarter in
which the withholding was which the withholding was
made
made

BIR
Form
No.
1604CF

Annual Information Return of


Withheld
on
Compensation
Withholding Taxes

Income Tax
and
Final

Description
This return is filed by every employer or withholding
agent/payor who is either an individual, estate, trust,
partnership, corporation, government agency and
instrumentality, government-owned and controlled
corporation, local government unit and other juridical
entity required to deduct and withhold taxes on
compensation paid to employees and on other income
payments subject to Final Withholding Taxes.
Filing Date
On or before January 31 of the year following the
calendar year in which the compensation payment
and other income payments subject to final
withholding taxes were paid or accrued.

BIR
Form
No.
1604E

Annual Information Return of Creditable Income


Taxes Withheld (Expanded)/ Income Payments
Exempt from Withholding Taxes
Description
This return is filed by every withholding agent/payor
who is either an individual, estate, trust, partnership,
corporation, government agency and instrumentality,
government-owned and controlled corporation, local
government unit and other juridical entity required to
deduct and withhold taxes on income payments

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subject to Expanded Withholding Taxes, or making


income payments not subject to withholding tax but
subject to income tax.
Filing Date
On or before March 1 of the year following the
calendar year in which the income payments subject
to expanded withholding taxes or exempt from
withholding tax were paid or accrued.

BIR
Form
No.
1606

Withholding
Tax
Remittance
Return
(For
Transactions Involving Real Property other than
Capital Asset including Taxable and Exempt)
Description
This return is filed by every Withholding Agent/Buyer
on the sale, transfer or exchange of real property
classified as ordinary asset.
Filing Date
This return is filed on or before the tenth (10th) day
following the end of the month in which the
transaction occurred. Provided, however, that taxes
withheld in December shall be filed on or before
January 25 of the following year. Provided, that large
taxpayers as determined by the Commissioner shall
file/pay on or before the 25th day of the following
month.

BIR
Form
1701-AIF

No. Account Information Form (AIF) for


Self-employed Individuals, Estates
and Trusts (engaged in trade and
business)
Description
A revised form designed in line with the
BIR Integrated Tax System (ITS) to be used

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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
1702-AIF

No. Account Information Form (AIF) For


Corporations and Partnerships in
General
Description
A revised form designed in line with the
BIR Integrated Tax System (ITS) to be used
as attachment to BIR Form No. 1702 and
to be accomplished by corporations and
partnerships which contains the taxpayer's
business profile information and other
relevant data to be lifted from the Audited
Financial Statements.
Filing Date
Filed together with the Annual Income Tax
Return - on or before the 15th day of the
fourth (4th) month following the close of
the calendar or fiscal year, as the case
may be.

BIR

Form

Page 14 of 49

No. Account Information Form (AIF) for

1701-AIF

Self-employed Individuals, Estates


and Trusts (engaged in trade and
business)
Description
A revised form designed in line with the
BIR Integrated Tax System (ITS) to be used
as attachment to BIR Form No. 1701 and
to be accomplished by self-employed
individuals, estates and trusts engaged in
trade and business, which shall contain
the taxpayer's business profile information
and other relevant data to be lifted from
the Audited Financial Statements. BIR
Form 1701 AIF is not, however, required
for individual taxpayers who 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
1702-AIF

No. Account Information Form (AIF) For


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

Page 15 of 49

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. Application for Contractor's Final Payment


0217
Release Certificate
Description
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. Application for Relief
0901-C
Taxation on Capital Gains

From

Double

Description
Filing Date
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.
Page 16 of 49

BIR Form No. Tax Treaty Relief Application for Dividend


0901-D
Income
Description
Filing Date
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. Application For Relief From
0901-I
Taxation on Interest Income

Double

Description
Filing Date
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. Tax Treaty Relief Application for Other
0901-O
Income Earnings
Description
Filing Date
This form together with all the necessary
documents shall be submitted only to and
received by the International Tax Affairs Division
Page 17 of 49

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. Tax Treaty Relief Application for Business
0901-P
Profits
Description
Filing Date
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. Tax Treaty Relief Application for Royalty
0901-R
Income
Description
Filing Date
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. Tax Treaty Relief Application for Income
0901-S
from Services

Page 18 of 49

Description
Filing Date
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. Application
For Relief From
Double
0901-T
Taxation on Shipping and Air Transport
Description
Filing Date
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. Application
to
Use
Loose-Leaf
/
1900
Computerized Books of Accounts and/or
Accounting Records
Description
This form is to be accomplished by all taxpayers
who intend to apply for authority to use either
Loose-Leaf / Computerized Books of Accounts
and/or Accounting Records.
To be accomplished with the Revenue District
Page 19 of 49

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. Application for Registration for Self1901
Employed and Mixed Income Individuals,
Estates/Trusts
Description
This form is to be accomplished by selfemployed and mixed income individuals,
estates/trusts doing/just starting a business, or
opening a new branch for registration.
To be accomplished with the RDO having
jurisdiction over the head office or branch
office.
Filing Date
On or before commencement of new business
or before payment of any tax due or before
filing a return.
BIR Form No. Application
for
Registration
For
1902
Individuals Earning Purely Compensation
Income, and Non-Resident Citizens /
Resident Alien Employee
Description
This form is to be accomplished by an old or
new employee whether resident citizen or nonresident citizens earning purely compensation
income.
To be accomplished with the RDO having
jurisdiction over the taxpayer's residence or
Page 20 of 49

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. Application
for
Registration
for
1903
Corporations/ Partnerships (Taxable/NonTaxable)
Description
This form is to be accomplished by
Corporations, Government Owned or controlled
corporations,
Partnerships,
Government
Agencies and Instrumentalities, (GAI's) and
Local Government Units (LGU's).
To be accomplished with the RDO having
jurisdiction over the principal place of business
or branch/regional office.
Filing Date
On or before commencement of business or
before payment of any tax due/ before filing a
return.
BIR Form No. Application for Registration for One-Time
1904
Taxpayer and Persons Registering under
E.O. 98 (Securing a TIN to be able to
transact with any Government Office)
Description
This form is to be accomplished by one-time
taxpayer and persons registering and applying
for a TIN (E.O. 98).
To be accomplished with the RDO having
Page 21 of 49

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. Application for Registration Information
1905
Update for Updating / Cancellation of
Registration / Cancellation of TIN / New
Copy of TIN card / New copy of Certificate
of Registration
Description
This form is to be accomplished by all taxpayers
who intend to update/change any data or
information, e.g. transfer of business within the
same RDO, change in registered activities,
cancellation of business registration due to
closure of business or transfer to other district,
or replacement of lost TIN Card/ Certificate of
Registration.
To be accomplished with the RDO having
jurisdiction over the taxpayer, whether Head
Office or branch.
Filing Date
Filed each time taxpayer needs to register the
change in registration such as but not limited to
change in registered activities, change in tax
type details etc. except those changes to be
filed under Form 2305; replacement of lost TIN
Card / lost Certificate of Registration or
cancellation or registration and/or TIN.
BIR Form No. Application for Authority to Print Receipts
Page 22 of 49

1906

and Invoices
Description
This form is to be accomplished by all taxpayers
everytime printing of receipts and invoices is
needed.
To be accomplished with the RDO having
jurisdiction over Head Office or branch.
Filing Date
Filed each time taxpayer needs to print receipts
and invoices.

BIR Form No. Application for Permit to Use Cash


1907
Register machines/Point-of-Sale Machine
Description
This form is to be accomplished by all taxpayers
who intend to use Cash Register Machines in
lieu of Official Receipts/ Invoices, or Cash
Register Machine used as cash depository; or
Point-of-Sale Machine in lieu of Official/ Invoices.
To be accomplished with the RDO having
jurisdiction over the Head Office or branch.
Filing Date
Filed each time taxpayer will use a new cash
register machine unit or point-of-sale machine
unit.
BIR Form No. Application for Tax Credits/Refunds
1914
Description
To be accomplished and filed by taxpayer
applying for tax credits or refunds

Page 23 of 49

Filing Date
BIR Form No. Application
1915
Utilization

for

Tax

Credit

Certificate

Description
To be accomplished and filed by taxpayer
applying for tax credits certificate utilization.
Filing Date
BIR Form No. Tax
Practitioner's
Application
1916
Accreditation (Individual)

for

Description
To be accomplished and
practitioners
(individual)
accreditation

filed by
applying

tax
for

Filing Date
BIR Form No. Tax
Practitioner's
Application
for
1917
Accreditation (Partnership/Corporation)
Description
To be accomplished and filed by tax
practitioners (partnership/corporation) applying
for accreditation
Filing Date
BIR Form No.
2200-A

Excise Tax Return for Alcohol Products


Description
This return shall be filed in triplicate by the
following:
1. Manufacturer or producer of locally
manufactured or produced alcohol products;

Page 24 of 49

and
2. Owner or person having possession of the
alcohol 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. Excise Tax Return for Automobiles and Non2200-AN
Essential Goods
Description
This return shall be filed in triplicate by the
following:
1. Manufacturer, producer or assembler of
locally
manufactured/produced/assembled
automobiles.
2. Manufacturer or producer of locally
manufactured or produced non-essential goods
such as jewelries, perfumes, toilet water, yachts
and other vessels intended for pleasure or
sports;
3. Buyer or transferee of automobile not
previously taxed and subsequently sold or
transferred by the tax-exempted seller; and

Page 25 of 49

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.
BIR Form No.
2200-M

Excise Tax Return for Mineral Products


Description
This return shall be filed in triplicate by the
following:
1. Owner, lessee, concessionaire or operator of
the mining claim;
2. First buyer, purchaser or transferee for local
sale, barter, transfer or exchange of indigenous
petroleum, natural gas or liquefied natural gas;
and
3. Owner or person having possession of the
minerals and mineral products which were
mined, extracted or quarried without the
payment of excise tax.
Filing Date
For each place of production, a separate return
shall be filed and the excise tax shall be paid
upon removal of the mineral products from the
place of production. In the case of locally
produced or extracted minerals or quarry
resources where the mine site or place of
extraction is not the same as the place of
processing or production, the return shall be

Page 26 of 49

filed and the excise tax paid to the Revenue


District Office having jurisdiction over the
locality where the same are mined, extracted or
quarried.
On locally produced or extracted metallic
mineral or mineral products, the person liable
shall file a return and pay the tax within fifteen
(15) days after the end of the calendar quarter
when such products were removed, subject to
the filing of a bond in an amount which
approximates the amount of excise tax due on
the removals for the said quarter.
BIR Form No. Excise Tax Return for Petroleum Products
2200-P
Description
This return shall be filed in triplicate by the
following:
1. Manufacturer, or producer of locally
manufactured, produced or refined petroleum
products;
2.
Any
person
engaged
in
blending,
reprocessing, re-refining or recycling of
previously taxed petroleum products;
3. Importer or purchaser who resells or uses
kerosene as aviation fuel;
4. Any person using denatured alcohol for
motive power; and
5. Owner or person having possession of
petroleum products, which were removed, from
the place of production without the payment of
excise tax.
Filing Date

Page 27 of 49

For each place of production, a separate return


shall be filed and the excise tax shall be paid
before removal of the petroleum products from
the place of production.
BIR Form No. Excise Tax Return for Tobacco Products
2200-T
Description
This return shall be filed in triplicate by the
following:
1. Manufacturer or producer of locally
manufactured or produced tobacco products;
2. Wholesaler, manufacturer, producer, owner
or operator of the redrying plant, as the case
may be, with respect to the payment of
inspection fee on leaf tobacco, scrap, cigars,
cigarettes and other tobacco products;
3. Owner or person having possession of
tobacco products which were removed from the
place of production without the payment of
excise tax.
Filing Date
For each place of production, a separate return
shall be filed and the excise tax due shall be
paid before removal of the tobacco products
from the place of production.
For EFPS Taxpayers,
The filing and return and payment of excise tax
due thereon shall be in accordance with the
provisions of existing applicable revenue
issuances.
BIR Form No. Certificate of Income Payment Not Subject to
2304
Withholding Tax (Excluding Compensation
Page 28 of 49

Income)
Description
A Certificate to be accomplished and issued by
a Payor to recipients of income not subject to
withholding tax. This Certificate should be
attached to the Annual Income Tax Return - BIR
Form 1701 for individuals, or BIR Form 1702 for
non-individuals.
Filing Date
Payor must furnish the payee on or before
January 31 of the year following the year in
which the income payment was made.
BIR Form No. Certificate of Update of Exemption and of
2305
Employer's and Employee's Information
Description
A Certificate to be accomplished and issued in
case of increase or decreases in exemption,
change of status, change in the person of
employer, change in the type of employment,
acquiring employment after having registered
as engaged in business or exercise of
profession, change in the working status of the
spouse, execution of the "waiver to claim the
Additional Exemption" by the husband, or
revocation of the previously executed "waiver
to claim the Additional Exemption" by the
husband.
Filing Date
File this form with the RDO where the taxpayer
is registered, within ten (10) days after such
change or event. (This form is given to the main
employer, copy furnished the secondary

Page 29 of 49

employer).
BIR Form No. Certificate of Final Income Tax Withheld
2306
Description
A Certificate to be accomplished and issued by
a Payor/WA to each recipient of income
subjected to final tax. The column amount of
payment should indicate the total amount paid
and the total taxes withheld and remitted
during the period.
Filing Date
To be issued to payee on or before January 31
of the year following the year in which income
payment was made. However upon request of
the payee the payor must furnish such
statement to the payee simultaneously with the
income payment.
BIR Form No. Certificate of Creditable Tax Withheld at Source
2307
Description
A Certificate to be accomplished and issued to
recipients of income subject to expanded
withholding tax paid by a Payor/Withholding
Agent including government money payments
made by a government office showing therein
the monthly breakdown of the total income
payments made and the total taxes withheld
and remitted during the quarter/period.
For EWT - This Certificate in turn should be
attached to the Quarterly/Annual Income Tax
Return - BIR Forms 1701Q / 1701 for individuals,
or BIR Form 1702Q/ 1702 for non-individuals, in
which case, the amount of withholding tax shall
be allowed as a tax credit against the income
tax liability of the income recipient in the
Page 30 of 49

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. Certificate of Compensation Payment / Tax
2316
Withheld For Compensation Payment With or
Without TAx Withheld

Page 31 of 49

Description
A Certificate to be accomplished and issued to
each employee receiving salaries, wages and
other forms or remuneration by each employer
indicating therein the total amount paid and the
taxes withheld therefrom during the calendar
year.This Certificate in turn should be attached
to the Annual Income Tax Return (BIR Form
1700 - for individuals receiving purely
compensation income, or BIR Form 1701 for
individuals with mixed income).
Filing Date
To be issued to payee on or before January 31
of the succeeding year in which the
compensation was paid, or in cases where there
is termination of employment, it is issued on
the same day the last payment of wages is
made.
BIR Form No. Annual Income Tax Return for Individuals
1700
Earning Purely Compensation Income (Including
Download
Non-Business/Non-Profession Income)
(PDF) |
(Guidelines)

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

Page 32 of 49

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. Annual Income Tax Return for Self-Employed
1701
Individuals, Estates and Trusts
Description
BIR Form No. 1701 shall be filed by individuals
who are engaged in trade/business or the
practice of profession including those with
mixed income (i.e., those engaged in the
trade/business or profession who are also
earning compensation income) in accordance
with Sec. 51 of the Code, as amended. The
annual income tax return summarizes all the
Page 33 of 49

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 nonresident 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. Quarterly Income Tax Return for Self-employed
1701Q
Individuals, Estates, and Trusts (Including Those
with both Business and Compensation Income)
Description
This return shall be filed in triplicate by the
following individuals regardless of amount of
gross income:
1) A resident citizen engaged in trade, business,
Page 34 of 49

or practice of profession within and without the


Philippines.
2) A resident alien, non-resident citizen or nonresident alien individual engaged in trade,
business or practice of profession within the
Philippines.
3) A trustee of a trust, guardian of a minor,
executor/administrator of an estate, or any
person acting in any fiduciary capacity for any
person, where such trust, estate, minor, or
person is engaged in trade or business.
Filing Date
1st qtr

On or before April 15 of the current


taxable year

2nd qtr

On or before August 15 of the current


taxable year

3rd qtr

On or before November 15 of the


current taxable year

BIR Form No. Annual Income Tax Return for Use ONLY by
1702-EX
Corporation, Partnership and Other NonIndividual 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
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
Page 35 of 49

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. Annual Income Tax Return for Corporation,
1702-MX
Partnership and Other Non-Individual with
MIXED Income Subject to Multiple Income Tax
Rates
or
with
Income
Subject
to
SPECIAL/PREFERENTIAL RATE
Description
This return shall be filed by every Corporation,
Partnership
and
Other
Non-Individual
Taxpayer with MIXED Income subject to
MULTIPLE INCOME TAX RATES or with income
subject to SPECIAL/PREFERENTIAL RATE.
Filing Date
This return is filed, with or without payment, on
or before the 15th day of the 4th month
following the close of the taxpayer's taxable
year.
BIR Form No. Annual Income Tax Return for Corporation,
1702-RT
Partnership and Other Non-Individual Taxpayer
Subject Only to REGULAR Income Tax Rate
Description
This return shall be filed by Corporation,
Partnership
and
other
Non-Individual
Taxpayer Subject Only to REGULAR Income Tax
Rate of 30%. Every corporation, partnership no
matter how created or organized, joint stock
Page 36 of 49

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,
1702Q
Partnerships
and
Other
Non-Individual
Taxpayers
Description
This return is filed quarterly by every
corporation, partnership, joint stock companies,
joint accounts, associations (except foreign
corporation not engaged in trade or business in
the Philippines and joint venture or consortium
formed for the purpose of undertaking
construction projects or engaging in petroleum,
coal, geothermal and other energy operations),
government-owned or controlled corporations,
agencies and instrumentalities.
Filing Date
The corporate quarterly income tax return shall
be filed with or without payment within sixty
(60) days following the close of each of the first
three (3) quarters of the taxable year whether
Page 37 of 49

calendar or fiscal year.


BIR Form No. Annual Income Information Return for Non1703
Resident Citizens / OCWs and Seamen (for
foreign-sourced income)
Description
This information return is filed in triplicate by
Non-resident citizens and Overseas Contract
Workers (OCWs), including qualified Filipino
seamen, on income derived from sources
abroad.
An individual citizen of the Philippines who is
working and deriving income from abroad as an
overseas worker is taxable only on income from
sources within the Philippines. Income from
sources within the Philippines should be filed in
either Form 1700 or Form 1701.
Filing Date
This information return is filed not later than the
April 15 of the year following the taxable year
in which the income was earned.
BIR Form No. Improperly Accumulated Earnings Tax Return
1704
Description
This form is to be filed by every domestic
corporation
classified
as
closely-held
corporation except banks and other non-bank
financial intermediaries, insurance companies,
taxable partnerships, general professional
partnerships, non- taxable joint ventures and
enterprises duly registered with the Philippine
Economic Zone Authority (PEZA) under R.A.
7916, and enterprises registered pursuant to
the Bases Conversion and Development Act of
1992 (R.A. 7227), and other similar laws, shall
Page 38 of 49

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. Capital Gains Tax Return for Onerous Transfer of
1706
Real Property Classified as Capital Asset (both
Taxable and Exempt)
Description
This return is filed by all persons (natural or
juridical) whether resident or non-resident,
including Estates and Trusts, who sells,
exchanges, or disposes of a real property
located in the Philippines classified as capital
asset as defined under Sec. 39 (A)(1) of RA
8424 for the purpose of securing a Tax
Clearance Certificate to effect transfer of
ownership (title) of the property from the seller
to the buyer.
However, filing of the return is no longer
required when the real property transaction
involves the following:
- it is not classified as a capital asset
not
located
in
the
Philippines
disposition
is
gratuitous
- disposition is pursuant to the Comprehensive
Agrarian Reform
To be filed with the RDO having jurisdiction over
the place where the property being transferred
is located.
Filing Date

Page 39 of 49

- 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. Capital Gains Tax Return for Onerous Transfer of
1707
Shares of Stocks Not Traded Through the Local
Stock Exchange
Description
This return is filed by a natural or juridical
person, resident or non-resident, who is not
exempt under existing laws for the sale, barter,
exchange or other onerous disposition intended
to transfer ownership of shares of stocks in
domestic corporation classified as capital
assets, not traded through the local stock
exchange.
Filing Date
- Filed within thirty (30) days after each cash
sale, barter, exchange or other disposition of
shares of stock not traded through the local
stock exchange.
- In case of installment sale, the return shall be
filed within thirty (30) days following the receipt
of the first down payment and within (30) days
following
each
subsequent
installment
payment.
BIR Form No. Annual Capital Gains Tax Return for Onerous
Page 40 of 49

1707-A

Transfer of Shares of Stock Not Traded Through


the Local Stock Exchange
Description
This return is filed by every natural or juridical
person, resident or non-resident, who is not
exempt under existing laws for sale, barter,
exchange or other disposition of shares of stock
in a domestic corporation, classified as capital
assets, not traded through the local stock
exchange.
Filing Date
For
individual
taxpayers,
this
final
consolidated return is filed on or before April 15
of each year covering all stock transactions of
the preceding taxable year.
- For corporate taxpayers, this form is filed on
or before the fifteenth (15th) day of the fourth
(4th) month following the close of the taxable
year covering all transactions of the preceding
taxable year.

BIR Form No. 1800 Donors Tax Return


Description
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.
Filing Date
The return is filed within thirty (30) days after the gift (donation) is made. A
separate return is filed for each gift (donation) made on different dates
during the year reflecting therein any previous net gifts made in the same
calendar year. In case of donation to relatives, however, only one return shall
be filed for several gifts (donations) by the donor to the different donees on
the same date. If the gift (donation) involves conjugal/community property,
Page 41 of 49

each spouse shall file separate return corresponding to his/her respective


share in the conjugal/community property.
BIR Form No. 1801 Estate Tax Return
Description
This return is filed by:
1. The executor, or administrator, or any of the legal heirs of the decedent,
whether resident or non-resident of the Philippines, under any of the
following situations:
a. In all cases of transfers subject to estate tax;
b. Where though exempt from estate tax, the gross value of the estate
exceeds two hundred thousand (P200,000) pesos; or
c. Regardless of the gross value of the estate, where the said estate consists
of registered or registrable property such as real property, motor vehicle,
shares of stock or other similar property for which a clearance from the BIR is
required as a condition precedent for the transfer of ownership therof in the
name of the transferee; or
2. If there is no executor or administrator appointed, qualified, and acting
within the Philippines, then any person in actual or constructive possession
of any property of the decedent.
Filing Date
The return is filed within six (6) months from the decedent's death.
BIR Form
2550M

No. Monthly Value-Added Tax Declaration


Description
This return/declaration shall be filed in
triplicate by the following taxpayers;
1. A VAT-registered person; and
2. A person required to register as a VAT
taxpayer but failed to register.
This return/declaration must be filed by the
aforementioned taxpayers for as long as the

Page 42 of 49

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 Not later In accordance with


and
than the the schedule set
Non20th day forth in RR No. 26large
following 2002 as follows:
Taxpaye the close
r
of
the
month.
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

Page 43 of 49

Group E : Twenty
one
(21)
days
following end of the
month

BIR Form
2550Q

No. Quarterly Value-Added Tax Return


Description
This return/declaration shall be filed in
triplicate by the following taxpayers;
1. A VAT-registered person; and
2. A person required to register as a VAT
taxpayer but failed to register.
This return/declaration must be filed by the
aforementioned taxpayers for as long as the
VAT registration has not yet been cancelled,
even if there is no taxable transaction during
the month or the aggregate sales/receipts
for any 12-month period did not exceed the
P1,500,000.00 threshold.
Filing Date
This return is filed not later than the 25th
day following the close of each taxable
quarter. The term "taxable quarter" shall
mean the quarter that is synchronized to the
income tax quarter of the taxpayer (i.e.
Calendar quarter of Fiscal Quarter)

BIR Form
2551M

No. Monthly Percentage Tax Return


Description
This return shall be filed in triplicate by the

Page 44 of 49

following:
1. Persons whose gross annual sales
and/or
receipt
do
not
exceed
P1,500,000 and who are not VATregistered 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 Not later In accordance with


and
than the the schedule set
Non20th day forth in RR No. 26large
following 2002 as follows:
Taxpaye the end of
each
Page 45 of 49

month.

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
This return shall be filed in triplicate by the
following:
1. Franchise grantees sending overseas
dispatch, messages or conversation from
thePhilippines; and
Page 46 of 49

2. Proprietor, lessees or operators of


cockpits, cabarets, night or day clubs,
boxing exhibitions, professional basketball
games, jai-alai and racetracks.
Filing Date
The return shall be filed and the tax paid
within twenty (20) days after the end of
each taxable quarter.
BIR Form
2552

No. Percentage Tax Return for Transactions


Involving Shares of Stock Listed and
Traded Through The Local Stock
Exchange
or
Thru
Initial
and/or
Secondary Public Offering
Description
This return
taxpayers:

is

filed

by

the

following

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,
Page 47 of 49

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 2


1/3%
%
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 2


1/3%
%
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
Page 48 of 49

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
2553

No. Return of Percentage


under Special Laws

Tax

Payable

Description
This return is filed by all taxpayers liable to
pay percentage tax under Special Laws.
Filing Date
On or before the due date for payments of
tax as stated in the Special Law.

Page 49 of 49