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BIR

Who is the secretary of Bureau of Internal Revenue?

Caesar Dulay
The Bureau of Internal Revenue (Filipino: Kawanihan ng Rentas Internas, or BIR) is an
agency of Department of Finance. BIR collects more than half of the total revenues of the
government. Caesar Dulay is the current Commissioner of BIR.

What are the functions of the BIR?

The Bureau of Internal Revenue is mandated by law to assess and collect all national internal
revenue taxes, fees and charges, and to enforce all forfeitures, penalties and fines connected
therewith, including the execution of judgements in all cases decided in its favor by the Court of
Tax Appeals and the ordinary ...

Who are the taxpayers in the Philippines?

Taxpayers in the Philippines are classified into two types: corporate or individuals. Those who
who fall on the individual taxpayer category, are those who are either employed (or
a compensation income earner, which includes minimum wage earners) or self-employed.

Why is BIR important?

Taxes are the lifeblood of the country, the key to the survival of a developing economy. By
reason of their utmost importance, the Bureau of Internal Revenue (BIR) has
the significant task of developing a system for correct and regular tax collection.

What is National Internal Revenue Code?

Our current tax system is basically outlined in the Republic Act No. 8424, known as the Tax
Reform Act of 1997 or the National Internal Revenue Code of 1997, as amended. ... It sets out
the power and duties of the BIR and the powers and authorities of its commissioner, regional
directors, and revenue officers

Who are individual taxpayers?

A taxpayer is an individual or entity that is obligated to make payments to municipal or


government taxation agencies. Taxes can exist in the form of income taxes and property taxes
imposed on owners of real property (such as homes and vehicles), along with many other
forms. Most adults are taxpayers.
Who is a resident alien in the Philippines?

A nonresident alien individual who shall come to the Philippines and stay therein for an
aggregate period of more than one hundred eighty (180) days during any calendar year shall be
deemed a nonresident alien engaged in business in the Philippines.

The Tax Reform Act of 1997 identifies whose duty it is to pay taxes. It also states the types of
taxes that individuals and corporations have to pay.

According to the law, there are two basic types of taxes: national and local.

National taxes are those we pay to the government through the Bureau of Internal Revenue
(BIR), while local taxes are the ones levied by local government units (LGUs).

Rappler enumerates what these taxes are. Just click on each of the items on this list to know
more about them.

National Taxes
Capital Gains Tax

This is the tax an individual or business pays for when they sell an asset for profit. Capital gains
are usually realized from the sale of stocks, jewelry, property and other high-value goods.

Documentary Stamp Tax

This refers to tax on documents, loan agreements and papers evidencing the sale or transfer of
an obligation or ownership of a property.

Donor's Tax

Yes, even gifts and donations are taxed. Relief goods sent during calamities are an example.
Typhoon Yolanda was a different case, however. BIR scrapped taxes on goods delivered to
Yolanda-ravaged areas as long as they were coursed through the proper government agencies.

Estate Tax
When a loved one passes away, the rightful beneficiary or heir of his or her estate should pay
this tax before the estate is transferred to the heir's name.

Excise Tax

This is the tax imposed on goods produced for sale, and sold, in the country. An excise is
considered an indirect tax, meaning the producer or seller is expected to recover the tax by
raising prices of his or her product. For instance, taxes imposed on "sin" products tobacco and
alcohol are called excise taxes.

Income Tax

This is tax on a person's income or profit arising from property, practice of profession, or
conduct of trade or business.

Percentage Tax

This is a business tax. It is imposed on persons who sell or lease goods, properties or services
in the course of their business, are not VAT-registered, and whose gross annual sales and/or
receipts do not exceed P750,000.

Value-Added Tax or VAT

A form of consumption tax that is imposed on a product whenever value is added at a stage of
production and at final sale. It is an indirect tax; it is passed on to consumers.

Withholding Tax
Income tax that employers withhold from employees' salaries, and pay directly to government.

Local taxes
Basic Real Property Tax

This is tax on real properties that covers 6 classes: agricultural, commercial, industrial,
residential, timberland and mineral.

Franchise Tax

LGUs may impose tax on a business franchise at a rate not exceeding 50% of 1% of the gross
annual receipts for the preceding calendar year.
Business of Printing and Publication Tax

LGUs may collect tax from printing or publication of books, cards, posters, tarpaulins,
pamphlets, and other published or printed materials.

Sand, Gravel and other Quarry Resources Tax

LGUs may collect not more than 10% of fair market value in the locality per cubic meter of
ordinary stones, sand, gravel, earth, and other quarry resources extracted from public lands or
from the beds of seas, lakes, rivers, streams, creeks, and other public waters.

Professional Tax

This tax is imposed on persons engaged in the exercise or practice of their professions requiring
government examination. Doctors, lawyers, engineers, and other professionals are covered by
this tax.

Amusement Tax

All forms of entertainment such as movies, plays and concerts are taxed. The tax is usually
included in the admission price.

Community Tax

This tax, which is also called buwis pampamayanan, requires one to pay a base fee of P5 and
an additional increase of P1 for every P1,000 of income.

Annual Fixed Tax for Delivery Trucks and Vans

Trucks and vans delivering goods such as soft drinks, cigarettes, beer, etc. pay LGUs roughly
P500 annually.

Barangay Tax

Sari-sari stores and retailers whose annual gross sales or receipts are not greater than P50,000
are subject to barangay tax. This tax shall accrue on the first day of January of each year.

Barangay Clearance
This clearance serves as legal permission for a particular individual/host/company to conduct an
event or start a business in a barangay.

What does Bureau of Internal Revenue do?

Bureau of Internal Revenue regulates finance, taxation, and monetary policy. The Bureau
collects internal revenue taxes, fees, and charges, as well as enforces all forfeitures, penalties,
and fines connected with tax matters for the government of the Philippines.