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INTERNAL REVENUE TAXES

TAX WHO WILL PAY WHEN TO PAY WHERE TO PAY

Capital Gains Tax Final Capital Gains Every person, whether natural or juridical, Within 30 days after each sale, exchange, transfer Revenue District where the property is
tax imposed on the Tax for Onerous resident or non-resident, including estates and or other disposition of real property. located.
gains presumed to have Transfer of Real trusts, who sells, transfers, exchanges or disposes
been realized by the Property Classified as real properties located in the Philippines
seller from the sale, Capital Assets classified as capital assets, including pacto de
exchange, or other (Taxable and retro sales and other forms of conditional sales or
disposition of capital Exempt) shares of stocks in domestic corporations not
assets located in the traded through the local stock exchange
Philippines, including Capital Gains Tax for classified as capital assets. Within 30 days after each sale or disposition of Revenue District where the seller or
pacto de retro sales Onerous Transfer of shares of stocks or real property. In case of transferor of stocks is registered.
and other forms of Shares of Stocks Not installment sale, the return shall be filed within
conditional sale Traded Through the 30 days following the receipt of the first down
Local Stock Exchange payment and within 30 days following the
subsequent installment payments. Only one
return shall be filed for multiple transactions
within the day.

Individual Taxpayers On or before April 15 of


each year covering all stock transactions of the
preceding taxable year

Corporate Taxpayers On or before the fifteenth


(15) day of the fourth (4) month following the
close of the taxable year covering all transactions
of the preceding taxable year.

Annual Capital Gains Revenue District where the seller or


Tax for Onerous transferor of stocks is registered.
Transfer of Shares of
Stocks Not Traded
Through the Local
Stock Exchange
Documentary Stamp In case of constructive affixture of documentary The Documentary Stamp Tax return (BIR Form In the Authorized Agent Bank (AAB) within
Tax tax on documents, stamps, by the persons making, signing, issuing, 2000) shall be filed in triplicate (two copies for the territorial jurisdiction of the RDO
instruments, loan accepting or transferring documents, the BIR and one copy for the taxpayer) within five which has jurisdiction over the residence
agreements and papers instruments, loan agreements and papers, (5) days after the close of the month when the or principal place of business of the
evidencing the acceptances, assignments, sales and conveyances taxable document was made signed, issued, taxpayer or where the property is located
acceptance, of the obligation, right or property incident accepted or transferred; upon remittance by in case of sale of real property or where
assignment, sale or thereto wherever the document is made, signed, Collection Agents of collection from sale of loose the Collection Agent is assigned. In places
DUMAPIAS, GAY SALCES| TAX 2 ATTY. LIM
transfer of an issued, accepted or transferred when the stamps. The Documentary Stamp Tax shall be where there is no Authorized Agent Bank,
obligation, right or obligation or right arises from Philippine sources paid upon filing of the return. the return will be filed with the Revenue
property incident or the property is situated in the Philippines at Collection Officer or duly authorized City
thereto. the same time such act is done or transaction or Municipal Treasurer where the
had; taxpayer's residence or principal place of
business is located or where the property
b) By using the web-based Electronic is located in case of sale of real property
Documentary Stamp Tax (eDST) System in the or where the Collection Agent is assigned.
payment/remittance of its/his/her DST liabilities
and the affixture of the prescribed documentary
stamp on taxable documents; and

c) By Revenue Collection Agent, for remittance of


sold loose documentary stamps.

Note: Wherever one party to the taxable


document enjoys exemption from the tax
imposed, the other party who is not exempt will
be the one directly liable to file Documentary
Stamp Tax Declaration and pay the applicable
stamp tax.
Donors Tax is a tax on Every person, whether natural or juridical, Within thirty days (30) after the date the gift RDO having jurisdiction over the place of
a donation or gift, and resident or non-resident, who transfers or causes (donation) is made. A separate return will be filed the domicile of the donor at the time of
is imposed on the to transfer property by gift, whether in trust or for each gift (donation) made on the different the transfer. In places where there are no
gratuitous transfer of otherwise, whether the gift is direct or indirect dates during the year reflecting therein any AAB, the return will be filed directly with
property between two and whether the property is real or personal, previous net gifts made during the same calendar the Revenue Collection Officer or duly
or more persons who tangible or intangible. year. Authorized City or Municipal Treasurer
are living at the time of where the donor was domiciled at the
the transfer. It shall If the gift (donation) involves time of the transfer, or if there is no legal
apply whether the conjugal/community/property, each spouse will residence in the Philippines, with Revenue
transfer is in trust or file separate returns corresponding to his/ her District No. 39 - South Quezon City.
otherwise, whether the respective share in the conjugal/community
gift is direct or indirect property. This rule will also apply in the case of In the case of gifts made by a non-resident
and whether the co-ownership over the property. alien, the return may be filed with
property is real or Revenue District No. 39 - South Quezon
personal, tangible or City, or with the Philippine Embassy or
intangible. Consulate in the country where donor is
domiciled at the time of the transfer.

Submit all documentary requirements and


proof of payment to the Revenue District
Office having jurisdiction over the place of

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residence of the donor.
Estate Tax is a tax on The executor or administrator or any of the legal File the return within six (6) months from The heirs/authorized
the right of the heirs of the decedent or non-resident of the decedent's death. However, the Commissioner representative/administrator/executor
deceased person to Philippines under any of the following situation: may, in meritorious cases, grant extension not shall file the estate tax return (BIR Form
transmit his/her estate exceeding thirty (30) days. 1801) and pay the corresponding estate
to his/her lawful heirs - In all cases of transfer subject to Estate Tax; tax with the Authorized Agent Bank (AAB),
and beneficiaries at the The Estate Tax imposed shall be paid at the time Revenue Collection Officer (RCO) or duly
time of death and on the return is filed by the executor or authorized Treasurer of the city or
- Where though exempt from Estate Tax, the
certain transfers, which administrator or the heirs. However, when the municipality in the Revenue District Office
gross value of the estate exceeds two
are made by law as Commissioner finds that payment on the due having jurisdiction over the place of
hundred thousand P 200,000.00; and
equivalent to date of the Estate Tax or of any part thereof domicile of the decedent at the time of his
testamentary would impose undue hardship upon the estate or death, pursuant to Section 90(D) of the
disposition. It is not a - Where regardless of the gross value, the Tax Code, as amended.
any of the heirs, he may extend the time for
tax on property. It is a estate consists of registered or registrable
payment of such tax or any part thereof not to
tax imposed on the property such as real property, motor vehicle,
exceed five (5) years, in case the estate is settled In case of a non-resident decedent, with
privilege of share of stocks or other similar property for
through the courts or two (2) years in case the executor or administrator in the
transmitting property which a clearance from the Bureau of Internal
estate is settled extra-judicially. Philippines, the estate tax return shall be
upon the death of the Revenue (BIR) is required as a prerequisite for
filed with the AAB of the RDO where such
owner. The Estate Tax the transfer of ownership thereof in the
In all cases of transfers subject to tax, or where, executor/administrator is registered or is
is based on the laws in name of the transferee. (part II par.(1.#3) of
though exempt from tax, the gross value of the domiciled, if not yet registered with the
force at the time of RMC No. 34-2013)
estate exceeds Twenty Thousand Pesos (P BIR.
death notwithstanding
20,000), Section 89 of the National Internal
the postponement of b) Where there is no executor or administrator
Revenue Code of 1997 (Tax Code), as amended, For non-resident decedent with no
the actual possession appointed, qualified and acting within the
provides that the executor, administrator or any executor or administrator in the
or enjoyment of the Philippines, then any person in actual or
of the legal heirs, shall send a written notice of Philippines, the estate tax return shall be
estate by the constructive possession of any property of the
death to the Commissioner within two (2) filed with the AAB under the jurisdiction of
beneficiary. decedent must file the return.
months after the decedents death or within a RDO No. 39 South Quezon City.
like period after an executor or administrator
c) The Estate Tax imposed under the Tax Code qualify as such. (part II, par.(1)of RMC No. 34-
shall be paid by the executor or administrator 2013)
before the delivery of the distributive share in
the inheritance to any heir or beneficiary. Where
Please note that the time of filing will vary
there are two or more executors or
depending on the law applicable at the time of
administrators, all of them are severally liable for
the decedents death.
the payment of the tax. The estate tax clearance
issued by the Commissioner or the Revenue
District Officer (RDO) having jurisdiction over the
estate, will serve as the authority to distribute
the remaining/distributable properties/share in
the inheritance to the heir or beneficiary.

d) The executor or administrator of an estate has


the primary obligation to pay the estate tax but

DUMAPIAS, GAY SALCES| TAX 2 ATTY. LIM


the heir or beneficiary has subsidiary liability for
the payment of that portion of the estate which
his distributive share bears to the value of the
total net estate. The extent of his liability,
however, shall in no case exceed the value of his
share in the inheritance.
Income Tax is a tax on a Individuals On or before the 15th day of April of each year Place where taxpayer is registered or
person's income, Resident citizens receiving income from covering taxable income for the preceding required to be registered.
emoluments, profits sources within or outside the Philippines taxable year. (Individual)
arising from property, o employees deriving purely compensation
practice of profession, income from 2 or more employers, On or before the 15th day of the fourth month
conduct of trade or concurrently or successively at anytime following the close of the taxpayers taxable year.
business or on the during the taxable year (Corporation)
pertinent items of gross o employees deriving purely compensation
income specified in the income regardless of the amount,
Tax Code of 1997 (Tax whether from a single or several
Code), as amended, employers during the calendar year, the
less the deductions income tax of which has not been
and/or personal and withheld correctly (i.e. tax due is not
additional exemptions, equal to the tax withheld) resulting to
if any, authorized for collectible or refundable return
such types of income, o selfemployed individuals receiving income
by the Tax Code, as from the conduct of trade or business and/or
amended, or other practice of profession
special laws. o individuals deriving mixed income, i.e.,
compensation income and income from the
conduct of trade or business and/or practice
of profession
o individuals deriving other non-business, non-
professional related income in addition to
compensation income not otherwise subject
to a final tax
o individuals receiving purely compensation
income from a single employer, although the
income of which has been correctly withheld,
but whose spouse is not entitled to
substituted filing
o marginal income earners
Non-resident citizens receiving income
from sources within the Philippines
Aliens, whether resident or not,
receiving income from sources within
the Philippines

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Corporation shall include partnerships,
no matter how created or organized.
Domestic corporations receiving
income from sources within and
outside the Philippines
Foreign corporations receiving income
from sources within the Philippines
Estates and trusts engaged in trade or
business.

Percentage Tax Monthly: Monthly: Where the taxpayer is registered.


Every person/entity subject to percentage tax as Manual Filing
enumerated in items 1, 2.a, 2.b, 2.c, 2.e, 2.f, 2.g Within twenty (20) days following the
and 2.h above. end of each month
Electronic Filing
Quarterly: For taxpayers enrolled with the
1. Operator, manager or person in charge of: Electronic Filing and Payment System
cockpits, (eFPS), in accordance with the schedule
cabarets, day or night clubs, videoke bars, set forth in RR No. 26-2002 as follows:
karaoke bars, karaoke televisions, karaoke
boxes and music lounges
Group A : Twenty five (25) days
boxing exhibitions following the end of the month
professional basketball games
Group B : Twenty four (24) days
Jai-alai and race tracks following the end of the month
Group C : Twenty three (23) days
2. Telephone and communication companies on following the end of the month
their overseas dispatch, message or Group D : Twenty two (22) days
conversation originating and transmitted from following end the of the month
the Philippines.
Group E : Twenty one (21) days
following the end of the month

Quarterly:
Manual Filing
Within twenty (20) days after the end of
each taxable quarter
Electronic Filing
Within twenty (20) days after the end of
each taxable quarter
Value-Added Tax is a Any person or entity who, in the course of his Manual Filing Where the taxpayer (head office of the
form of sales tax. It is a trade or business, sells, barters, exchanges, Not later than the 20th day following the business establishment) is registered or
tax on consumption leases goods or properties and renders end of each month. required to be registered.

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levied on the sale, services subject to VAT, if the aggregate
barter, exchange or amount of actual gross sales or receipts
lease of goods or exceed One Million Nine Hundred Nineteen
properties and services Thousand Five Hundred Pesos
in the Philippines and (P1,919,500.00).
on importation of A person required to register as VAT taxpayer
goods into the but failed to register
Philippines. It is an Any person, whether or not made in the
indirect tax, which may course of his trade or business, who imports
be shifted or passed on goods.
to the buyer, transferee
or lessee of goods,
properties or services.
Excise Tax is a tax on In general: In General
the production, sale or a. On Domestic or Local Articles:
consumption of a On domestic products
commodity in a
Manufacturer o Before removal from the place of
country.
Producer production
Owner or person having possession of On imported products
articles removed from the place of o Before release from the customs'
production without the payment of the custody
tax

b. On Imported Articles

Importer
Owner
Person who is found in possession of
articles which are exempt from excise
taxes other than those legally entitled
to exemption

Others:
On Indigenous Petroleum
Local Sale, Barter or Transfer
First buyer, purchaser or transferee
Exportation
Owner, lessee, concessionaire or
operator of mining claim.
Withholding Tax Every registered withholding agent on On or before the tenth (10th) day of the month
compensation, which includes, but not limited to following the month the withholding was made,
the following: whether EFPS or manual filing and payment.
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1) Individuals engaged in business or practice of
profession with employees subject to income tax
2) All Juridical persons (e.g., Corporations,
general partnerships, associations, etc.) whether
or not engaged in business.
3) Government Agencies and Instrumentalities
(e.g.,NGAs, GOCCs, etc.), including local
government units (LGUs)

DUMAPIAS, GAY SALCES| TAX 2 ATTY. LIM