list of bir forms

8/19/2019 List of Bir Forms

1/49

LIST OF BIR FORMS

FORMNO.

FORM TITLE

0605 Payment Form

1600WP

Remittance Return of Percentage Tax on Winnings and PrizesWithheld by Race Track Operators

1601C Monthly Remittance Return of Income Taxes Withheld onompensation

1601EMonthly Remittance Return of reditable Income TaxesWithheld !"xpanded#

1601F Monthly Remittance Return of Final Income Taxes Withheld

1602Monthly Remittance Return of Final Income Taxes Withheld!On Interest Paid on $eposits and %ield on $eposit&ubstitutes'Trusts'"tc(#

1604CF )nnual Information Return of Income Tax Withheld on

ompensation and Final Withholding Taxes

1604E)nnual Information Return of reditable Income TaxesWithheld !"xpanded#' Income Payments "xempt fromWithholding Taxes

1606Withholding Tax Remittance Return !For TransactionsIn*ol*ing Real Property other than apital )sset including

Taxable and "xempt#

1701-AIF

)ccount Information Form !)IF# for &elf+employedIndi*iduals, "states and Trusts !engaged in trade andbusiness#

1702-AIF

)ccount Information Form !)IF# For orporations andPartnerships in -eneral

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1900 )pplication to .se /oose+/eaf ' omputerized 0ooks of )ccounts and'or )ccounting Records

1901 )pplication for Registration for &elf+"mployed and Mixed

Income Indi*iduals, "states'Trusts

1902)pplication for Registration For Indi*iduals "arning Purely

ompensation Income, and 1on+Resident itizens ' Resident)lien "mployee

1903 )pplication for Registration for orporations' Partnerships!Taxable'1on+Taxable#

1904)pplication for Registration for One+Time Taxpayer andPersons Registering under "(O( 23 !&ecuring a TI1 to be ableto transact 4ith any -o*ernment O5ce#

1905)pplication for Registration Information .pdate for .pdating' ancellation of Registration ' ancellation of TI1 ' 1e4

opy of TI1 card ' 1e4 copy of erti6cate of Registration

1906 )pplication for )uthority to Print Receipts and In*oices

1907 )pplication for Permit to .se ash Register machines'Point+of+&ale Machine

2000 $ocumentary &tamps Tax $eclaration' Return

2000-OT

$ocumentary &tamp Tax $eclaration'Return !One Time Transactions#

2110 )pplication for )batement or ancellation of Tax, Penaltiesand'or Interest .nder Re*( Reg( 1o( 777777

2200 A "xcise Tax Return for )lcohol Products

2200AN

"xcise Tax Return for )utomobiles and 1on+"ssential

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2200 M "xcise Tax Return for Mineral Products

2200 P "xcise Tax Return for Petroleum Products

2200 T "xcise Tax Return for Tobacco Products

2304 erti6cate of Income Payment 1ot &ub8ect to Withholding Tax !"xcluding ompensation Income#

2305 erti6cate of .pdate of "xemption and of "mployer9s and"mployee9s Information

2306 erti6cate of Final Income Tax Withheld

2307 erti6cate of reditable Tax Withheld at &ource

2316 erti6cate of ompensation Payment ' Tax Withheld Forompensation Payment With or Without Tax Withheld

BIRFormNo.0605

Pa m!"# Form

$!%&r'(#'o"

This form is to be accomplished e*ery time a taxpayerpays taxes and fees 4hich do not re:uire the use of atax return such as second installment payment forincome tax, de6ciency tax, delin:uency tax,registration fees, penalties, ad*ance payments,deposits, installment payments, etc(

F')'"* $a#!

This form shall be accomplished;< "*ery time a tax payment or penalty is due or anad*ance payment is made=>( .pon receipt of a demand letter ' assessmentnotice and'or collection letter from the 0IR= and?( .pon payment of annual registration fee for a ne4business and for rene4als on or before @anuary ?< of

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e*ery year(

0IR Form1o(AB


5/49


6/49

F')'"* $a#!

The 4ithholding tax return shall be 6led'and the taxpaid 4ithin t4enty !>A# days from the date the tax4as deducted and 4ithheld(

BIRFormNo.1601C

Mo"# ) R!m'##a"&! R!# r" o I"&om! Ta/!%W'# !), o" Com(!"%a#'o"

$!%&r'(#'o"

This return is 6led by e*ery Withholding )gent!W)#'payor 4ho is either an indi*idual or non+

indi*idual, re:uired to deduct and 4ithhold taxes oncompensation paid to employees(

F')'"* $a#!

For # !mo"# % o

:a" ar #oNo+!m !r

To ;Ma" a)< To;EFPS<

)# /arge and1on+large Taxpayer

On or before thetenth !B+>AA> asfollo4s;

-roup ) ; Fifteen!


7/49

follo4ing end of the month

-roup $ ; T4el*e!# daysfollo4ingend of the month

-roup " ; "le*en!AA> asfollo4s;

-roup ) ; Fifteen !


8/49

the month

BIRFormNo.1601E

Mo"# ) R!m'##a"&! R!# r" o Cr!,'#a )!I"&om! Ta/!% W'# !), ;E/(a",!,<

$!%&r'(#'o"

This return is 6led by e*ery Withholding )gent!W)#'payor 4ho is either an indi*idual or non+indi*idual, re:uired to deduct and 4ithhold taxes onincome payments sub8ect to "xpanded ' reditableWithholding Taxes(

F')'"* $a#!

Ma" a) EFPS

/argeand 1on+large

Taxpayer

On or before the tenth!AA> asfollo4s;

-roup ) ;Fifteen !


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month

-roup $ ; T4el*e !#days follo4ingend of themonth

-roup " ;"le*en !


10/49

!


11/49

month

-roup 0 ;Fourteen !< #days follo4ingend of themonth

-roup ; Thirteen !


12/49

On or before the tenth!


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sub8ect to "xpanded Withholding Taxes, or makingincome payments not sub8ect to 4ithholding tax butsub8ect to income tax(

F')'"* $a#!

On or before March < of the year follo4ing thecalendar year in 4hich the income payments sub8ectto expanded 4ithholding taxes or exempt from4ithholding tax 4ere paid or accrued(

BIRForm

No.1606

W'# o),'"* Ta/ R!m'##a"&! R!# r" ;ForTra"%a'o"% I"+o)+'"* R!a) Pro(!r# o# !r # a"

Ca('#a) A%%!# '"&) ,'"* Ta/a )! a", E/!m(#<

$!%&r'(#'o"

This return is 6led by e*ery Withholding )gent'0uyeron the sale, transfer or exchange of real propertyclassi6ed as ordinary asset(

F')'"* $a#!

This return is 6led on or before the tenth !D of the follo4ing year( Pro*ided, that largetaxpayers as determined by the ommissioner shall6le'pay on or before the >Dth day of the follo4ingmonth(

BIR Form No.

1701-AIF

A&&o "# I" orma#'o" Form ;AIF< or

S!) -!m()o !, I",'+', a)% E%#a#!%a", Tr %#% ;!"*a*!, '" #ra,! a",%'"!%%<

$!%&r'(#'o"

) re*ised form designed in line 4ith the0IR Integrated Tax &ystem !IT to be used

Page 13 of 49


14/49

as attachment to 0IR Form 1o(


15/49

1701-AIF S!) -!m()o !, I",'+', a)% E%#a#!%a", Tr %#% ;!"*a*!, '" #ra,! a",

%'"!%%<

$!%&r'(#'o"

) re*ised form designed in line 4ith the0IR Integrated Tax &ystem !IT to be usedas attachment to 0IR Form 1o(


16/49

Filed together 4ith the )nnual Income TaxReturn + on or before the


17/49

BIR Form No.0901-$

Ta/ Tr!a# R!)'! A(()'&a#'o" or $'+',!",I"&om!

$!%&r'(#'o"

F')'"* $a#!

This form together 4ith all the necessarydocuments shall be submitted only to andrecei*ed by the International Tax )Jairs $i*isionof the 0ureau of Internal Re*enue( Filing shouldal4ays be made 0"FOR" thetransaction( Transaction for purposes of 6ling

Tax Treaty Relief )pplication !TTR)# shall meanbefore the occurence of the 6rst taxable e*ent(

BIR Form No.0901-I

A(()'&a#'o" For R!)'! From $o )!Ta/a#'o" o" I"#!r!%# I"&om!

$!%&r'(#'o"

F')'"* $a#!

This form together 4ith all the necessarydocuments shall be submitted only to and

recei*ed by the International Tax )Jairs $i*isionof the 0ureau of Internal Re*enue( Filing shouldal4ays be made 0"FOR" thetransaction( Transaction for purposes of 6ling


BIR Form No.0901-O

Ta/ Tr!a# R!)'! A(()'&a#'o" or O# !rI"&om! Ear"'"*%

$!%&r'(#'o"

F')'"* $a#!

This form together 4ith all the necessarydocuments shall be submitted only to andrecei*ed by the International Tax )Jairs $i*ision

Page 17 of 49


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of the 0ureau of Internal Re*enue( Filing shouldal4ays be made 0"FOR" thetransaction( Transaction for purposes of 6ling

Tax Treaty Relief )pplication !TTR)# shall mean

before the occurence of the 6rst taxable e*ent(

BIR Form No.0901-P

Ta/ Tr!a# R!)'! A(()'&a#'o" or B %'"!%%Pro #%

$!%&r'(#'o"

F')'"* $a#!

This form together 4ith all the necessarydocuments shall be submitted only to andrecei*ed by the International Tax )Jairs $i*isionof the 0ureau of Internal Re*enue( Filing shouldal4ays be made 0"FOR" the transaction(

Transaction for purposes of 6ling Tax TreatyRelief )pplication !TTR)# shall mean before theoccurence of the 6rst taxable e*ent(

BIR Form No.0901-R

Ta/ Tr!a# R!)'! A(()'&a#'o" or Ro a)#I"&om!

$!%&r'(#'o"

F')'"* $a#!

This form together 4ith all the necessarydocuments shall be submitted only to andrecei*ed by the International Tax )Jairs $i*isionof the 0ureau of Internal Re*enue( Filing shouldal4ays be made 0"FOR" thetransaction( Transaction for purposes of 6ling


BIR Form No.0901-S

Ta/ Tr!a# R!)'! A(()'&a#'o" or I"&om!rom S!r+'&!%

Page 1 of 49


19/49

$!%&r'(#'o"

F')'"* $a#!

This form together 4ith all necessary

documents shall be submitted only to andrecei*ed by the International Tax )Jairs $i*isionof the 0ureau of Internal Re*enue( Filing shouldal4ays be made 0"FOR" thetransaction( Transaction for purposes of 6lingthe Tax Treaty Relief )pplication !TTR)# shallmean before the occurence of the 6rst taxablee*ent(

BIR Form No.0901-T A(()'&a#'o" For R!)'! From $o )!Ta/a#'o" o" S '(('"* a", A'r Tra"%(or#

$!%&r'(#'o"

F')'"* $a#!

This form together 4ith all the necessarydocuments shall be submitted only to andrecei*ed by the International Tax )Jairs $i*isionof the 0ureau of Internal Re*enue( Filing should

al4ays be made 0"FOR" thetransaction( Transaction for purposes of 6ling


BIR Form No.1900

A(()'&a#'o" #o %! Loo%!-L!a Com( #!r'8!, Boo % o A&&o "#% a", orA&&o "#'"* R!&or,%

$!%&r'(#'o"

This form is to be accomplished by all taxpayers4ho intend to apply for authority to use either/oose+/eaf ' omputerized 0ooks of )ccountsand'or )ccounting Records(

To be accomplished 4ith the Re*enue $istrict

Page 19 of 49


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O5ce !R$O# ha*ing 8urisdiction o*er the eadO5ce'or branch(

F')'"* $a#!

0efore actual use of /oose+leaf ' omputerized0ooks of )ccounts and ' or )ccounting Records(

BIR Form No.1901

A(()'&a#'o" or R!*'%#ra#'o" or S!) -Em()o !, a", M'/!, I"&om! I",'+', a)%E%#a#!% Tr %#%

$!%&r'(#'o"

This form is to be accomplished by self+

employed and mixed income indi*iduals,estates'trusts doing'8ust starting a business, oropening a ne4 branch for registration(

To be accomplished 4ith the R$O ha*ing 8urisdiction o*er the head o5ce or brancho5ce(

F')'"* $a#!

On or before commencement of ne4 businessor before payment of any tax due or before6ling a return(

BIR Form No.1902

A(()'&a#'o" or R!*'%#ra#'o" ForI",'+', a)% Ear"'"* P r!) Com(!"%a#'o"I"&om! a", No"-R!%',!"# C'#'8!"% R!%',!"# A)'!" Em()o !!

$!%&r'(#'o"

This form is to be accomplished by an old orne4 employee 4hether resident citizen or non+resident citizens earning purely compensationincome(

To be accomplished 4ith the R$O ha*ing 8urisdiction o*er the taxpayer9s residence or

Page 20 of 49


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place of employment(

F')'"* $a#!

Filed 4ithin ten !


22/49

8urisdiction o*er the place 4here property islocated for one time taxpayer= or place of residence for applicants under "(O( 23(

F')'"* $a#!

0efore payment of any tax due'before 6ling of return or before the issuance of TI1 under"(O(23(

BIR Form No.1905

A(()'&a#'o" or R!*'%#ra#'o" I" orma#'o"(,a#! or (,a#'"* Ca"&!))a#'o" o

R!*'%#ra#'o" Ca"&!))a#'o" o TIN N!Co( o TIN &ar, N! &o( o C!r#' &a#!

o R!*'%#ra#'o"$!%&r'(#'o"

This form is to be accomplished by all taxpayers4ho intend to update'change any data orinformation, e(g( transfer of business 4ithin thesame R$O, change in registered acti*ities,cancellation of business registration due toclosure of business or transfer to other district,or replacement of lost TI1 ard' erti6cate of Registration(

To be accomplished 4ith the R$O ha*ing 8urisdiction o*er the taxpayer, 4hether eadO5ce or branch(

F')'"* $a#!

Filed each time taxpayer needs to register thechange in registration such as but not limited to

change in registered acti*ities, change in taxtype details etc( except those changes to be6led under Form >?AD= replacement of lost TI1

ard ' lost erti6cate of Registration orcancellation or registration and'or TI1(

BIR Form No. A(()'&a#'o" or A # or'# #o Pr'"# R!&!'(#%

Page 22 of 49


23/49

1906 a", I"+o'&!%

$!%&r'(#'o"

This form is to be accomplished by all taxpayers

e*erytime printing of receipts and in*oices isneeded(

To be accomplished 4ith the R$O ha*ing 8urisdiction o*er ead O5ce or branch(

F')'"* $a#!

Filed each time taxpayer needs to print receiptsand in*oices(

BIR Form No.1907

A(()'&a#'o" or P!rm'# #o %! Ca%R!*'%#!r ma& '"!% Po'"#-o -Sa)! Ma& '"!

$!%&r'(#'o"

This form is to be accomplished by all taxpayers4ho intend to use ash Register Machines inlieu of O5cial Receipts' In*oices, or ashRegister Machine used as cash depository= orPoint+of+&ale Machine in lieu of O5cial' In*oices(

To be accomplished 4ith the R$O ha*ing 8urisdiction o*er the ead O5ce or branch(

F')'"* $a#!

Filed each time taxpayer 4ill use a ne4 cashregister machine unit or point+of+sale machineunit(

BIR Form No.1914 A(()'&a#'o" or Ta/ Cr!,'#% R! ",%$!%&r'(#'o"

To be accomplished and 6led by taxpayerapplying for tax credits or refunds

Page 23 of 49


24/49

F')'"* $a#!

BIR Form No.1915

A(()'&a#'o" or Ta/ Cr!,'# C!r#' &a#!#')'8a#'o"

$!%&r'(#'o"

To be accomplished and 6led by taxpayerapplying for tax credits certi6cate utilization(

F')'"* $a#!

BIR Form No.1916

Ta/ Pra'#'o"!r@% A(()'&a#'o" orA&&r!,'#a#'o" ;I",'+', a)<

$!%&r'(#'o"

To be accomplished and 6led by taxpractitioners !indi*idual# applying foraccreditation

F')'"* $a#!

BIR Form No.1917

Ta/ Pra'#'o"!r@% A(()'&a#'o" orA&&r!,'#a#'o" ;Par#"!r% '( Cor(ora#'o"<

$!%&r'(#'o"

To be accomplished and 6led by taxpractitioners !partnership'corporation# applyingfor accreditation

F')'"* $a#!

0IR Form 1o(>>AA+)

"xcise Tax Return for )lcohol Products

$escription

This return shall be 6led in triplicate by thefollo4ing;


25/49

and

>( O4ner or person ha*ing possession of thealcohol products 4hich 4ere remo*ed from theplace of production 4ithout the payment of excise tax(

Filing $ate

For each place of production, a separate returnshall be 6led and the excise tax shall be paidbefore remo*al of the alcohol products from theplace of production(

For "FP& Taxpayers,

The 6ling of return and payment of excise taxdue thereon shall be in accordance 4ith thepro*isions of existing applicable re*enueissuances(

0IR Form 1o(>>AA+)1

"xcise Tax Return for )utomobiles and 1on+"ssential -oods

$escription


( Manufacturer or producer of locallymanufactured or produced non+essential goodssuch as 8e4elries, perfumes, toilet 4ater, yachts

and other *essels intended for pleasure orsports=

?( 0uyer or transferee of automobile notpre*iously taxed and subse:uently sold ortransferred by the tax+exempted seller= and

Page 25 of 49


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( O4ner or person ha*ing possession of theabo*e articles 4hich 4ere remo*ed from theplace of production 4ithout the payment of excise tax(

Filing $ate

For each place of production, a separate returnshall be 6led and the excise tax shall be paidbefore remo*al of the abo*ementionedproducts from the place of production(

0IR Form 1o(>>AA+M

"xcise Tax Return for Mineral Products

$escription


( First buyer, purchaser or transferee for localsale, barter, transfer or exchange of indigenouspetroleum, natural gas or li:ue6ed natural gas=

and?( O4ner or person ha*ing possession of theminerals and mineral products 4hich 4eremined, extracted or :uarried 4ithout thepayment of excise tax(

Filing $ate

For each place of production, a separate returnshall be 6led and the excise tax shall be paid

upon remo*al of the mineral products from theplace of production( In the case of locallyproduced or extracted minerals or :uarryresources 4here 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


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6led and the excise tax paid to the Re*enue$istrict O5ce ha*ing 8urisdiction o*er thelocality 4here the same are mined, extracted or:uarried(

On locally produced or extracted metallicmineral or mineral products, the person liableshall 6le a return and pay the tax 4ithin 6fteen!>AA+P

"xcise Tax Return for Petroleum Products

$escription


( )ny person engaged in blending,reprocessing, re+re6ning or recycling of pre*iously taxed petroleum products=

?( Importer or purchaser 4ho resells or useskerosene as a*iation fuel=

( )ny person using denatured alcohol formoti*e po4er= and

D( O4ner or person ha*ing possession of petroleum products, 4hich 4ere remo*ed, fromthe place of production 4ithout the payment of excise tax(

Filing $ate

Page 27 of 49


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For each place of production, a separate returnshall be 6led and the excise tax shall be paidbefore remo*al of the petroleum products fromthe place of production(

0IR Form 1o(>>AA+T

"xcise Tax Return for Tobacco Products

$escription


( Wholesaler, manufacturer, producer, o4neror operator of the redrying plant, as the casemay be, 4ith respect to the payment of inspection fee on leaf tobacco, scrap, cigars,cigarettes and other tobacco products=

?( O4ner or person ha*ing possession of tobacco products 4hich 4ere remo*ed from theplace of production 4ithout the payment of excise tax(

Filing $ate

For each place of production, a separate returnshall be 6led and the excise tax due shall bepaid before remo*al of the tobacco productsfrom the place of production(

For "FP& Taxpayers,

The 6ling and return and payment of excise tax

due thereon shall be in accordance 4ith thepro*isions of existing applicable re*enueissuances(

0IR Form 1o(>?A

erti6cate of Income Payment 1ot &ub8ect toWithholding Tax !"xcluding ompensation

Page 2 of 49


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Income#

$escription

) erti6cate to be accomplished and issued by

a Payor to recipients of income not sub8ect to4ithholding tax( This erti6cate should beattached to the )nnual Income Tax Return + 0IRForm ?AD

erti6cate of .pdate of "xemption and of "mployer9s and "mployee9s Information

$escription

) erti6cate to be accomplished and issued incase of increase or decreases in exemption,change of status, change in the person of

employer, change in the type of employment,ac:uiring employment after ha*ing registeredas engaged in business or exercise of profession, change in the 4orking status of thespouse, execution of the H4ai*er to claim the)dditional "xemptionH by the husband, orre*ocation of the pre*iously executed H4ai*erto claim the )dditional "xemptionH by thehusband(

Filing $ateFile this form 4ith the R$O 4here the taxpayeris registered, 4ithin ten !


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employer#(

0IR Form 1o(>?AB

erti6cate of Final Income Tax Withheld

$escription

) erti6cate to be accomplished and issued bya Payor'W) to each recipient of incomesub8ected to 6nal tax( The column amount of payment should indicate the total amount paidand the total taxes 4ithheld and remittedduring the period(

Filing $ate

To be issued to payee on or before @anuary ?<of the year follo4ing the year in 4hich incomepayment 4as made( o4e*er upon re:uest of the payee the payor must furnish suchstatement to the payee simultaneously 4ith theincome payment(

0IR Form 1o(>?AE

erti6cate of reditable Tax Withheld at &ource

$escription

) erti6cate to be accomplished and issued torecipients of income sub8ect to expanded4ithholding tax paid by a Payor'Withholding)gent including go*ernment money paymentsmade by a go*ernment o5ce sho4ing thereinthe monthly breakdo4n of the total incomepayments made and the total taxes 4ithheldand remitted during the :uarter'period(

For "WT + This erti6cate in turn should beattached to the Kuarterly')nnual Income TaxReturn + 0IR Forms


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taxable :uarter or year in 4hich the income4as earned or recei*ed(

For Percentage Taxes on -o*ernment MoneyPayments + This erti6cate is to be attached tothe Kuarterly Percentage Tax return !0IR Form1o( >DDDDDDAM# and Kuarterly C)T Return !0IRForm 1o( >DDAK#(

Filing $ate

For "WT + To be issued to payee on or beforethe >Ath day of the month follo4ing the close of the taxable :uarter( .pon re:uest of the payee,ho4e*er, the payor must furnish suchstatement to the payee simultaneously 4ith theincome payment(

For Percentage Tax On -o*ernment MoneyPayments + To be issued to the payee on orbefore the


32/49

$escription

) erti6cate to be accomplished and issued toeach employee recei*ing salaries, 4ages andother forms or remuneration by each employerindicating therein the total amount paid and thetaxes 4ithheld therefrom during the calendaryear(This erti6cate in turn should be attachedto the )nnual Income Tax Return !0IR Form


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Philippines, the income tax on 4hich has beencorrectly 4ithheld !tax due e:uals tax 4ithheld#under the pro*isions of &ection E2 of the ode;Pro*ided, that an indi*idual deri*ing

compensation concurrently from t4o or moreemployers at any time during the taxable yearshall 6le an income tax return(

?( )n indi*idual 4hose income has beensub8ected to 6nal 4ithholding tax !alienemployee as 4ell as Filipino employeeoccupying the same position as that of the alienemployee of regional or area head:uarters andregional operating head:uarters of

multinational companies, petroleum ser*icecontractors and sub+contractors, and oJshorebanking units= non+resident alien not engagedin trade or business#(

( ) minimum 4age earner or an indi*idual 4hois exempt from income tax(

Filing $ate

This return is 6led on or before )pril


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transactions co*ering the calendar year of thetaxpayer(

This return shall be 6led by the follo4ingindi*iduals regardless of amount of grossincome;

( ) resident alien, non+resident citizen or non+resident alien indi*idual engaged in trade,business or practice of profession 4ithin thePhilippines(

?( ) trustee of a trust, guardian of a minor,executor'administrator of an estate, or anyperson acting in any 6duciary capacity for anyperson, 4here such trust, estate, minor, orperson is engaged in trade or business(

( )n indi*idual engaged in trade or business orin the exercise of their profession and recei*ingcompensation income as 4ell(

Filing $ate

This return is 6led on or before )pril


35/49

or practice of profession 4ithin and 4ithout thePhilippines(

># ) resident alien, non+resident citizen or non+resident alien indi*idual engaged in trade,business or practice of profession 4ithin thePhilippines(

?# ) trustee of a trust, guardian of a minor,executor'administrator of an estate, or anyperson acting in any 6duciary capacity for anyperson, 4here such trust, estate, minor, orperson is engaged in trade or business(

Filing $ate

< st :trOn or before )pril nd :trOn or before )ugust


36/49

institutions, non+stock and non+pro6teducational institutions, -eneral ProfessionalPartnership !-PP# etc(

Filing $ate

This return is 6led on or before the


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companies, 8oint accounts, associations !exceptforeign corporation not engaged in trade orbusiness in the Philippines and 8oint *enture orconsortium formed for the purpose of

undertaking construction pro8ects or engagingin petroleum, coal, geothermal and otherenergy operations#, go*ernment+o4ned orcontrolled corporations, agencies andinstrumentalities shall render a true andaccurate income tax return in accordance 4iththe pro*isions of the Tax ode(

Filing $ate

This return is 6led, 4ith or 4ithout payment, onor before the


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calendar or 6scal year(

0IR Form 1o(


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render a true and accurate tax return inaccordance 4ith the pro*ision of the Tax code(

Filing $ate

The return shall be 6led 4ithin


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+ Filed 4ithin thirty !?A# days follo4ing eachsale, exchange or disposition of real property

+ In case of installment sale, the return shall be6led 4ithin thirty !?A# days follo4ing the receiptof the


41/49


42/49

each spouse shall 6le separate return corresponding to his'her respecti*eshare in the con8ugal'community property(

BIR Form No. 1 01 E%#a#! Ta/ R!# r"

$!%&r'(#'o" This return is 6led by;

AA,AAA# pesos= orc( Regardless of the gross *alue of the estate, 4here the said estate consistsof registered or registrable property such as real property, motor *ehicle,shares of stock or other similar property for 4hich a clearance from the 0IR isre:uired as a condition precedent for the transfer of o4nership therof in thename of the transferee= or

>( If there is no executor or administrator appointed, :uali6ed, and acting4ithin the Philippines, then any person in actual or constructi*e possessionof any property of the decedent(

F')'"* $a#!

The return is 6led 4ithin six !B# months from the decedent9s death(

BIR Form No.2550M

Mo"# ) a) !-A,,!, Ta/ $!&)ara#'o"

$!%&r'(#'o"

This return'declaration shall be 6led intriplicate by the follo4ing taxpayers=

( ) person re:uired to register as a C)Ttaxpayer but failed to register(

This return'declaration must be 6led by theaforementioned taxpayers for as long as the

Page 42 of 49


43/49

C)T registration has not yet been cancelled,e*en if there is no taxable transaction duringthe month or the aggregate sales'receiptsfor any +month period did not exceed thePAth dayfollo4ingthe closeof themonth(

In accordance 4iththe schedule setforth in RR 1o( >B+>AA> as follo4s;

-roup ) ; T4enty6*e !>D# daysfollo4ing end of themonth

-roup 0 ; T4entyfour !> # daysfollo4ing end of themonth

-roup ; T4entythree !>?# daysfollo4ing end of themonth

-roup $ ; T4entyt4o !>># daysfollo4ing end of themonth

Page 43 of 49


44/49

-roup " ; T4entyone !>

> ar#!r) a) !-A,,!, Ta/ R!# r"

$!%&r'(#'o"

This return'declaration shall be 6led intriplicate by the follo4ing taxpayers=

( ) person re:uired to register as a C)Ttaxpayer but failed to register(

This return'declaration must be 6led by theaforementioned taxpayers for as long as theC)T registration has not yet been cancelled,e*en if there is no taxable transaction duringthe month or the aggregate sales'receiptsfor any +month period did not exceed theP


45/49

follo4ing;

Ath dayfollo4ingthe end of each

In accordance 4iththe schedule setforth in RR 1o( >B+>AA> as follo4s;

Page 45 of 49


46/49

r month( -roup ) ; T4enty6*e !>D# daysfollo4ing end of themonth

-roup 0 ; T4entyfour !> # daysfollo4ing end of themonth

-roup ; T4enty

three !>?# daysfollo4ing end of themonth

-roup $ ; T4entyt4o !>># daysfollo4ing end of themonth

-roup " ; T4entyone !>

> ar#!r) P!r&!"#a*! Ta/ R!# r"

$!%&r'(#'o"



47/49

>( Proprietor, lessees or operators of cockpits, cabarets, night or day clubs,boxing exhibitions, professional basketballgames, 8ai+alai and racetracks(

F')'"* $a#!

The return shall be 6led and the tax paid4ithin t4enty !>A# days after the end of each taxable :uarter(

BIR Form No.2552

P!r&!"#a*! Ta/ R!# r" or Tra"%a'o"%I"+o)+'"* S ar!% o S#o& L'%#!, a",Tra,!, T ro * T ! Lo&a) S#o& E/& a"*! or T r I"'#'a) a", or

S!&o",ar P )'& OD!r'"*

$!%&r'(#'o"

This return is 6led by the follo4ingtaxpayers;


48/49

exchanged or other4ise disposed to thetotal outstanding shares of stock after thelisting in the local stock exchange;

.p to >DQ Q

O*er >DQ but not o*er ??DQQ

O*er >DQ but not o*er ??


49/49

from date of collection=

b( For shares of stocks sold or exchangedthrough primary Public OJering, 4ithin thirty!?A# days from date of listing of shares of stock in the /&"= and

c( For tax on shares of stock sold orexchanged through secondary publicoJering, 4ithin 6*e !D# banking days fromdate of collection(

BIR Form No.2553

R!# r" o P!r&!"#a*! Ta/ Pa a )!",!r S(!&'a) La %

$!%&r'(#'o"

This return is 6led by all taxpayers liable topay percentage tax under &pecial /a4s(

F')'"* $a#!

On or before the due date for payments of tax as stated in the &pecial /a4(

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