Académique Documents
Professionnel Documents
Culture Documents
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Application to Use Loose-Leaf / Computerized Books of
1900
Accounts and/or Accounting Records
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2200 M Excise Tax Return for Mineral Products
Payment Form
BIR
Form Description
No.
0605 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
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every year.
Filing Date
Filing Date
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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.
Filing Date
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Filing Date
Filing Date
For the
months of To
To (Manual)
January to (EFPS)
November
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
To
month of To (Manual)
(EFPS)
December
Group B : Fourteen
(14) days following
end of the month
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the month
Filing Date
Manual EFPS
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
Filing Date
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
Filing Date
Manual EFPS
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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
Filing Date
To (Manual) To (EFPS)
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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
Filing Date
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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
Filing Date
Description
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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
Description
Filing Date
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1701-AIF Self-employed Individuals, Estates
and Trusts (engaged in trade and
business)
Description
Filing Date
Description
Filing Date
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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.
Description
Filing Date
Description
Filing Date
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BIR Form No. Tax Treaty Relief Application for Dividend
0901-D Income
Description
Filing Date
Description
Filing Date
Description
Filing Date
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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.
Description
Filing Date
Description
Filing Date
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Description
Filing Date
Description
Filing Date
Description
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Office (RDO) having jurisdiction over the Head
Office/or branch.
Filing Date
Description
Filing Date
Description
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place of employment.
Filing Date
Description
Filing Date
Description
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jurisdiction over the place where property is
located for one time taxpayer; or place of
residence for applicants under E.O. 98.
Filing Date
Description
Filing Date
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1906 and Invoices
Description
Filing Date
Description
Filing Date
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Filing Date
Description
Filing Date
Description
Filing Date
Description
Filing Date
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and
Filing Date
BIR Form No. Excise Tax Return for Automobiles and Non-
2200-AN Essential Goods
Description
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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
Filing Date
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filed and the excise tax paid to the Revenue
District Office having jurisdiction over the
locality where the same are mined, extracted or
quarried.
Filing Date
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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.
Filing Date
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Income)
Description
Filing Date
Description
Filing Date
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employer).
Filing Date
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taxable quarter or year in which the income
was earned or received.
Filing Date
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Description
Filing Date
(PDF) | Description
(Guidelines)
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:
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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.
Filing Date
Description
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transactions covering the calendar year of the
taxpayer.
Filing Date
Description
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or practice of profession within and without the
Philippines.
Filing Date
BIR Form No. Annual Income Tax Return for Use ONLY by
1702-EX 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
Description
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institutions, non-stock and non-profit
educational institutions, General Professional
Partnership (GPP) etc.
Filing Date
Description
Filing Date
Description
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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
Description
Filing Date
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calendar or fiscal year.
Description
Filing Date
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render a true and accurate tax return in
accordance with the provision of the Tax code.
Filing Date
BIR Form No. Capital Gains Tax Return for Onerous Transfer of
1706 Real Property Classified as Capital Asset (both
Taxable and Exempt)
Description
Filing Date
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- Filed within thirty (30) days following each
sale, exchange or disposition of real property
BIR Form No. Capital Gains Tax Return for Onerous Transfer of
1707 Shares of Stocks Not Traded Through the Local
Stock Exchange
Description
Filing Date
BIR Form No. Annual Capital Gains Tax Return for Onerous
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1707-A Transfer of Shares of Stock Not Traded Through
the Local Stock Exchange
Description
Filing Date
Description
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,
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each spouse shall file separate return corresponding to his/her respective
share in the conjugal/community property.
Description
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
Filing Date
The return is filed within six (6) months from the decedent's death.
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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
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
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Group E : Twenty
one (21) days
following end of the
month
Filing Date
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following:
Filing Date
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r 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
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2. Proprietor, lessees or operators of
cockpits, cabarets, night or day clubs,
boxing exhibitions, professional basketball
games, jai-alai and racetracks.
Filing Date
Description
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exchanged or otherwise disposed to the
total outstanding shares of stock after the
listing in the local stock exchange:
4
Up to 25%
%
1
Over 33 1/3%
%
4
Up to 25%
%
1
Over 33 1/3%
%
Filing Date
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from date of collection;
Description
Filing Date
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