tax returns and filing dates

BIR FORMSLIST OF BIR FORMS

FORM NO.FORM TITLEDESCRIPTIONFILING DATE/DEADLINETO MANUALTO EPS0605Payment FormThis 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.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 every year. 0611-APayment Form Covered by a Letter NoticeThis form shall be used by any person, natural or juridical, including estates and trusts, who are issued Letter Notices generated through the following third-party information (TPI)data matching programs: 1. Reconciliation of Listings for Enforcement (RELIEF)/Bureau of Customs (BOC) Data Program; and2. Tax Reconciliation Systems (TRS).0613Payment Form - Under Tax Compliance Verification Drive/Tax MappingThis form shall be used in paying penalties assessed under the Tax Compliance Verification Drive/Tax Mapping.This form shall be accomplished everytime a penalty is due.1613Payment Form - Under Tax Compliance Verification Drive/Tax MappingThis form shall be accomplished everytime a penalty is due.1600Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld under RAs 1051, 7649, 8241, 8424 and 9337his return shall be filed in triplicate by the following:

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 agent-payor 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.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.1600WPRemittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track OperatorsThis 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.The withholding tax return shall be filed/and the tax paid within twenty (20) days from the date the tax was deducted and withheld.1601CMonthly Remittance Return of Income Taxes Withheld on CompensationThis return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on compensation paid to employees.For the months of January to NovemberA) Large and Non-large TaxpayerOn or before the tenth (10th) day of the month following the month in which withholding was madeIn accordance with the schedule set forth in RR No. 26-2002 as 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 followingend of the month

Group E : Eleven (11) days followingend of the monthFor the month of DecemberA) Large and Non-large TaxpayerOn or before January 15 of the following yearIn accordance with the schedule set forth in RR No. 26-2002 as follows:




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

Group E : Eleven (11) days following end of the month1601EMonthly Remittance Return of Creditable Income Taxes Withheld (Expanded)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 income payments subject to Expanded / Creditable Withholding Taxes.Large and Non-large TaxpayerOn or before the tenth (10th) day of the month following the month in which withholding was made except for taxes withheld for the month of December which shall be filed on or before January 15 of the succeeding year.In accordance with the schedule set forth in RR No. 26-2002 as follows:Group A : Fifteen (15) days following end of the month




Group E : Eleven (11) days following end of the month1601FMonthly Remittance Return of Final Income Taxes WithheldThis return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on income payments subject to Final Withholding Taxes.A) Large and Non-large TaxpayerOn or before the tenth (10th) day of the month following the month in which withholding was madeIn accordance with the schedule set forth in RR No. 26-2002 as follows:





Group E : Eleven (11) days followingend of the month1602Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.)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.Large and Non-large TaxpayerOn or before the tenth (10th) day of the month following the month in which withholding was made except for taxes withheld for the month of December which shall be filed on or before January 15 of the succeeding year.In accordance with the schedule set forth in RR No. 26-2002 as follows:





Group E : Eleven (11) days following end of the month1603Quarterly Remittance Return of Final Income Taxes Withheld (On Fringe Benefits Paid to Employees Other than Rank and File)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.On or before the tenth (10th) day of the month following the quarter in which the withholding was madeOn or before the fifteenth (15th) day of the month following the quarter in which the withholding was made1604CFAnnual Information Return of Income Tax Withheld on Compensation and Final Withholding TaxesThis 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.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.1604EAnnual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding TaxesThis 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 subject to Expanded Withholding Taxes, or making income payments not subject to withholding tax but subject to income tax.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.1606Withholding Tax Remittance Return (For Transactions Involving Real Property other than Capital Asset including Taxable and Exempt)This return is filed by every Withholding Agent/Buyer on the sale, transfer or exchange of real property classified as ordinary asset.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.1700Annual Income Tax Return for Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Income)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 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.This return is filed on or before April 15 of each year covering income for the preceding taxable year.1701Annual Income Tax Return for Self-Employed Individuals, Estates and TrustsBIR 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 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 non-resident 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.This return is filed on or before April 15 of each year covering income for the preceding taxable year.1701QQuarterly Income Tax Return for Self-employed Individuals, Estates, and Trusts (Including Those with both Business and Compensation Income)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, or practice of profession within and without the Philippines.

2) A resident alien, non-resident citizen or non-resident 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.1st qtr - On or before April 15 of the current taxable year2nd qtr - On or before August 15 of the current taxable year3rd qtr - On or before November 15 of the current taxable year1702-EXAnnual Income Tax Return for Use ONLY by 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 IncomeThis 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 institutions, non-stock and non-profit educational institutions, General Professional Partnership (GPP) etc.This return is filed on or before the 15th day of the 4th month following the close of the taxpayer's taxable year.1702-MXAnnual Income Tax Return for Corporation, Partnership and Other Non-Individual with MIXED Income Subject to Multiple Income Tax Rates or with Income Subject to SPECIAL/PREFERENTIAL RATEThis return shall be filed by every Corporation, Partnership and Other Non-Individual Taxpayerwith MIXED Income subject to MULTIPLE INCOME TAX RATES or with income subject to SPECIAL/PREFERENTIAL RATE.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.1702-RTAnnual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax RateDescriptionThis return shall be filed by Corporation, Partnership and other Non-Individual TaxpayerSubject Only to REGULAR Income Tax Rate of 30%.Every corporation, partnership no matter how created or organized, 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 shall render a true and accurate income tax return in accordance with the provisions of the Tax Code.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 year1702QQuarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual TaxpayersThis 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.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 calendar or fiscal year.1703Annual Income Information Return for Non-Resident Citizens / OCWs and Seamen (for foreign-sourced income)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.This information return is filed not later than the April 15 of the year following the taxable year in which the income was earned.1704Improperly Accumulated Earnings Tax ReturnThis 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 render a true and accurate tax return in accordance with the provision of the Tax code.The return shall be filed within 15 days after the close of the year immediately succeeding taxpayer's covered taxable year.1706Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt)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.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.G811707Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock ExchangeThis 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.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.1707-AAnnual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock ExchangeThis 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.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.2550-MMonthly Value-Added Tax DeclarationThis return/declaration shall be filed in triplicate by the following taxpayers;

1. A VAT-registered person; and2. A person required to register as a VAT taxpayer but failed to register.3. 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.A) Large and Non-large TaxpayerNot later than the 20th day following the close of the month.In accordance with the schedule set forth in RR No. 26-2002 as follows: 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 month2550QQuarterly Value-Added Tax ReturnThis return/declaration shall be filed in triplicate by the following taxpayers;

1. A VAT-registered person; and2. A person required to register as a VAT taxpayer but failed to register.3. 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.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)2551MMonthly Percentage Tax ReturnDescriptionThis return shall be filed in triplicate by the following:

1. Persons whose gross annual sales and/or receipt do not exceed P1,500,000 and who are not VAT-registered 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;and8. Agent of foreign insurance companies.A) Large and Non-large TaxpayerNot later than the 20th day following the end of each month.In accordance with the schedule set forth in RR No. 26-2002 as follows: 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 month2551QQuarterly Percentage Tax ReturnDescriptionThis return shall be filed in triplicate by the following:

1. Franchise grantees sending overseas dispatch, messages or conversation from thePhilippines; and2. Proprietor, lessees or operators of cockpits, cabarets, night or day clubs, boxing exhibitions, professional basketball games, jai-alai and racetracks.The return shall be filed and the tax paid within twenty (20) days after the end of each taxable quarter.2552Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange or Thru Initial and/or Secondary Public OfferingThis return is filed by the following taxpayers:

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, 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 1/3% -2%Over 33 1/3% -1%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 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.2553Return of Percentage Tax Payable under Special LawsThis return is filed by all taxpayers liable to pay percentage tax under Special Laws.On or before the due date for payments of tax as stated in the Special Law.2200-AExcise Tax Return for Alcohol ProductsDescriptionThis return shall be filed in triplicate by the following:

1. Manufacturer or producer of locally manufactured or produced alcohol products; and

2. Owner or person having possession of the alocohol products which were removed from the place of production without the payment of excise tax.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.2200-ANExcise Tax Return for Automobiles and Non-Essential GoodsThis 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

4. Owner or person having possession of the above articles which were removed from the place of production without the payment of excise tax.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.2200-MExcise Tax Return for Mineral ProductsThis 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; and3. Owner or person having possession of the minerals and mineral products which were mined, extracted or quarried without the payment of excise tax.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 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.2200-PExcise Tax Return for Petroleum ProductsThis 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; and5. Owner or person having possession of petroleum products, which were removed, from the place of production without the payment of excise tax.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.2200-TExcise Tax Return for Tobacco ProductsThis 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.1800Donors Tax ReturnThis return is filed by any person, natural or juridical, resident or non-resident, 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.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, each spouse shall file separate return corresponding to his/her respective share in the conjugal/community property.1801Estate Tax ReturnThis 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; orc. 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.The return is filed within six (6) months from the decedent's death.

OTHER FORMS1701-AIFAccount Information Form (AIF) for Self-employed Individuals, Estates and Trusts (engaged in trade and business)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).This form is filed on or before April 15 of each year covering income for the preceding taxable year1702-AIFAccount Information Form (AIF) For Corporations and Partnerships in GeneralA 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.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.0217Application for Contractor's Final Payment Release CertificateThis 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.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.0901-CApplication for Relief From Double Taxation on Capital GainsThis 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.0901-DTax Treaty Relief Application for Dividend IncomeThis 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.0901-IApplication For Relief From Double Taxation on Interest IncomeThis 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.0901-OTax Treaty Relief Application for Other Income EarningsThis 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.0901-PTax Treaty Relief Application for Business ProfitsThis 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.0901-RTax Treaty Relief Application for Royalty IncomeThis 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.0901-STax Treaty Relief Application for Income from ServicesThis 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.0901-TApplication For Relief From Double Taxation on Shipping and Air TransportThis 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.1900Application to Use Loose-Leaf / Computerized Books of Accounts and/or Accounting RecordsThis 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 Office (RDO) having jurisdiction over the Head Office/or branch.Before actual use of Loose-leaf / Computerized Books of Accounts and / or Accounting Records.1901Application for Registration for Self-Employed and Mixed Income Individuals, Estates/TrustsThis form is to be accomplished by self-employed 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.On or before commencement of new business or before payment of any tax due or before filing a return.1902Application for Registration For Individuals Earning Purely Compensation Income, and Non-Resident Citizens / Resident Alien EmployeeThis form is to be accomplished by an old or new employee whether resident citizen or non-resident citizens earning purely compensation income.

To be accomplished with the RDO having jurisdiction over the taxpayer's residence or place of employment.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.1903Application for Registration for Corporations/ Partnerships (Taxable/Non-Taxable)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.On or before commencement of business or before payment of any tax due/ before filing a return.1904Application 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)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 jurisdiction over the place where property is located for one time taxpayer; or place of residence for applicants under E.O. 98.Before payment of any tax due/before filing of return or before the issuance of TIN under E.O.98.1905Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN card / New copy of Certificate of RegistrationThis 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.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.1906Application for Authority to Print Receipts and Invoices1907Application for Permit to Use Cash Register machines/Point-of-Sale Machine2000Documentary Stamps Tax Declaration/ Return2000-OTDocumentary Stamp Tax Declaration/Return (One Time Transactions)2110Application for Abatement or Cancellation of Tax, Penalties and/or Interest Under Rev. Reg. No. ______2200 AExcise Tax Return for Alcohol Products2200 ANExcise Tax Return for Automobiles and Non-Essential2200 MExcise Tax Return for Mineral Products2200 PExcise Tax Return for Petroleum Products2200 TExcise Tax Return for Tobacco Products2304Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income)2305Certificate of Update of Exemption and of Employer's and Employee's Information2306Certificate of Final Income Tax Withheld2307Certificate of Creditable Tax Withheld at Source2316Certificate of Compensation Payment / Tax Withheld For Compensation Payment With or Without TAx Withheld

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1601CFiling Date

For the months of January to NovemberTo (Manual)To(EFPS)A) Large and Non-large TaxpayerOn or before the tenth (10th) day of the month following the month in which withholding was madeIn accordance with the schedule set forth in RR No. 26-2002 as follows:





Group E : Eleven (11) days followingend of the month

For the month of DecemberTo (Manual)To(EFPS)A) Large and Non-large TaxpayerOn or before January 15 of the following yearIn accordance with the schedule set forth in RR No. 26-2002 as follows:





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

1601EFiling Date

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






1601FFiling Date

ForManualEFPSA) Large and Non-large TaxpayerOn or before the tenth (10th) day of the month following the month in which withholding was madeIn accordance with the schedule set forth in RR No. 26-2002 as follows:





Group E : Eleven (11) days followingend of the month

1602Filing Date

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






1603Filing Date

To (Manual)To (EFPS)On or before the tenth (10th) day of the month following the quarter in which the withholding was madeOn or before the fifteenth (15th) day of the month following the quarter in which the withholding was made

tax returns and filing dates

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