BIR Forms
BIR Forms
Description
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
This
form
shall
be
accomplished:
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.
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This 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; and
2. Tax Reconciliation Systems (TRS).
Filing Date
BIR Form No.
0613
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This form shall be used in paying penalties assessed under the Tax Compliance Verification
Drive/Tax Mapping.
Filing Date
This form shall be accomplished everytime a penalty is due.
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This 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.
Filing Date
The withholding tax return shall be filed/and the tax paid within twenty (20) days from the
date the tax was deducted and withheld.
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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 compensation paid to
employees.
Filing Date
For the months of
January to November
To (Manual)
To
(EFPS)
To (Manual)
To
(EFPS)
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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
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EFPS
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 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
Description
This return is filed by every Withholding Agent (WA)/payor who is either an individual or nonindividual, required to deduct and withhold taxes on income payments subject to Final
Withholding Taxes.
Filing Date
For
A) Large and
Non-large
Taxpayer
Manual
EFPS
Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and
Yield on Deposit Substitutes/Trusts/Etc.)
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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.
Filing Date
Manual
Large and
Non-large
Taxpayer
EFPS
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 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
Quarterly Remittance Return of Final Income Taxes Withheld (On Fringe Benefits Paid to
Employees Other than Rank and File)
Description
This return is filed by every Withholding Agent (WA / payor) who is either an individual or nonindividual, 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.
Filing Date
To (Manual)
On or before the tenth (10th) day of the
month following the quarter in which the
withholding was made
To (EFPS)
On or before the fifteenth (15th) day of the
month following the quarter in which the
withholding was made
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This return is filed by every withholding agent/payor who is either an individual, estate,
trust, partnership, corporation, government agency and instrumentality, governmentowned 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.
Filing Date
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.
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This return is filed by every Withholding Agent/Buyer on the sale, transfer or exchange of
real property classified as ordinary asset.
Filing Date
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.
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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 selfemployed 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
This form is filed on or before April 15 of each year covering income for the
preceding taxable year
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A 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.
Filing Date
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.
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Filing Date
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This 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.
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Filing Date
This 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.
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Filing Date
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This 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.
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Filing Date
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This 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.
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Filing Date
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This 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.
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Filing Date
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This 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.
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Filing Date
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This 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.
Application For Relief From Double Taxation on Shipping and Air Transport
Description
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Filing Date
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This 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.
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Filing Date
Before actual use of Loose-leaf / Computerized Books of Accounts and / or
Accounting Records.
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Page 2
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Application
Taxable)
for
Registration
for
Corporations/
Partnerships
(Taxable/Non-
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1906
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To be accomplished and filed by taxpayer applying for tax credits or refunds
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Filing Date
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Filing Date
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This return shall be filed in triplicate by the following person making, signing,
issuing, accepting or transferring the document or facility evidencing
transaction:
1. Every natural or juridical person, resident or non-resident, for sale, barter,
exchange or other onerous disposition of shares of stock in a domestic
corporation, classified as capital asset, not traded in the local stock exchange;
2. Every withholding agent/buyer/seller on the sale, transfer or exchange of
real property classified as capital asset. The "sale" includes pacto de retro sale
and other forms of conditional sale; and
3. Every withholding agent/buyer/seller on the sale, transfer or exchange of
real property classified as ordinary asset.
Filing Date
The return shall be filed and the tax paid within (5) days after the close of the
month when the taxable document was made, signed, issued, accepted or
transferred.
2000
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Any person, natural or juridical, including estates and trusts, liable to pay any
internal revenue taxes covering the taxable year ending December 31, 2004
and all prior years, availing the Enhanced Voluntary Assessment Program under
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Any person, natural or juridical, including estates and trusts, liable to pay any
internal revenue taxes covering the taxable year ending December 31, 2005
and fiscal year ending on any day not later than June 30, 2006 and all prior
year, availing the Improved Voluntary Assessment Program under Revenue
Regulations No. 18-2006 shall use this form.
Filing Date
Deadline for payment of the IVAP amount is December 29, 2006.
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Tax Amnesty Payment Form (Acceptance of Payment Form) For Taxable Year
2005 and Prior Years Pursuant to Republic Act No. 9480
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Filing Date
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Any person, natural or juridical, including estates and trusts, with duly issued
assessment notice, preliminary or final, disputed/protested administratively or
judicially, as of November 29, 2007, covering the taxable year ending December
31, 2005 and prior years, availing the Abatement Program under Revenue
Regulations No. 15-2007 shall use this form.
Filing Date
The filing of the application and payment of an amount equal to One Hundred
Percent (100%) of the Basic Tax assessed shall be made not later than February
29, 2008, unless extended by the Commissioner on meritorious grounds.
This form shall be filed in quadruplicate copies and tax sh
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This application form shall be filed by Taxpayer (whether individual, estate and
trust or corporation) or the taxpayer's authorized representative to indicate
his/its offer for abatement/cancellation of tax/penalties/interest.
Filing Date
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Any person, natural or juridical, including estates and trusts, liable to pay any
internal revenue tax covering taxable year ending December 31, 2004 and all
prior years, who due to inadvertence or otherwise erroneously paid his/its
internal revenue tax liabilities or failed to file tax returns/pay taxes, availing
the EVAP pursuant to RR 18-2005, shall use this form.
Filing Date
Deadline in the filing of the application form is on December 30, 2005
2114
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Under the "No Audit Program" (NAP), taxpayers who qualify under its terms and
conditions shall be exempted from audit and/or investigation for the period for
which they qualify. The NAP shall be in force for taxable years 2004, 2005,
2006, 2007 and 2008.
NAP eligible should accomplish a No Audit Program Pariticipation Form (BIR
Form 2114) and Payment Form For No Audit Program (BIR Form 0605-101), if
applicable, to be submitted together with all the required attachments within
30 days from the statutory deadline for the filing of Annual Income TAx Return
for the year covered by the application subject to exception as may be
prescribed in a regulation.
Filing Date
For taxpayers whose taxable year ends on December 31, 2005 and fiscal years
ending in January, February, March, or April 2006, deadline for NAP application
is on or before October 27, 2006.
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Any person, natural or juridical, including estates and trusts, liable to pay any
internal revenue tax covering taxable year ending December 31, 2005 and fiscal
year ending on any day not later than June 30, 2006 and all prior years, who
due to inadvertence or otherwise erroneously paid his/its internal revenue tax
liabilities or failed to file tax returns/pay taxes, may avail of the IVAP pursuant
to RR 18-2006.
Filing Date
Deadline in the filing of the application form and payment of the IVAP amount is
on December 29, 2006.
Tax Amnesty Return For Taxable Year 2005 and Prior Years (Pursuant to
Republic Act No. 9480)
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9480.
However, an individual taxpayer in his/her own capacity shall be treated as a
different taxpayer when he acts as administrator/executor of the estate of a
deceased taxpayer. Therefore, an individual taxpayer, seeking to avail of the tax
amnesty and who at the same time is an executor or administrator of the estate
of a deceased taxpayer who would also like to avail of the tax amnesty, shall
file two (2) separate amnesty tax returns, one for himself as a taxpayer and the
other in his capacity as executor or administrator of the estate of the decedent
with respect to the revenue and other income earned or received by the estate.
Filing Date
The filing of the Tax Amnesty Return and the payment of the amnesty tax shall
be made within six (6) months from the effectivity of the Implementing Rules
and Regulations.
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The Statement of Assets, Liabilities and Networth (SALN) shall contain a true
and complete declaration of assets, liabilities and networth as of December 31,
2005.
This form shall be filed in duplicate by Individuals, whether resident or
nonresident citizens, or resident or nonresident aliens, Estates, Trusts,
Corporations, Cooperatives and tax exempt entities that have become taxable
as of December 31, 2005 and other juridical entities including partnerships
liable to pay any internal taxes covering the taxable year ending December 31,
2005 and prior years, availing the Tax Amnesty under R.A. No. 9480.
Filing Date
The filing of SALN shall be made within six (6) months from the effectivity of
the Implementing Rules and Regulations
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Notice of Availment of Tax Amnesty shall be made within six (6) months from
the effectivity of the Implementing Rules and Regulations.
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This return shall be filed in triplicate by the following:
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This return shall be filed in triplicate by the following:
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1.
Manufacturer,
producer
or
assembler
manufactured/produced/assembled automobiles.
of
locally
production.
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This return shall be filed in triplicate by the following:
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This return shall be filed in triplicate by the following:
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removed, from the place of production without the payment of excise tax.
Filing Date
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.
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This return shall be filed in triplicate by the following:
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Certificate of
Information
Update
of
Exemption
and
of
Employer's
and
Employee's
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1702 for non-individuals, in which case, the amount of withholding tax shall be
allowed as a tax credit against the income tax liability of the income recipient
in the taxable quarter or year in which the income was earned or received.
For Percentage Taxes on Government Money Payments - This Certificate is to be
attached to the Quarterly Percentage Tax return (BIR Form No. 2551M and
2551Q).
For VAT Withholding - This Certificate is to be attached to the Monthly VAT
Declaration (BIR Form No. 2550M) and Quarterly VAT Return (BIR Form No.
2550Q).
Filing Date
For EWT - To be issued to payee on or before the 20th day of the month
following the close of the taxable quarter. Upon request of the payee, however,
the payor must furnish such statement to the payee simultaneously with the
income payment.
For Percentage Tax On Government Money Payments - To be issued to the payee
on or before the 10th day of the month following the month in which
withholding was made. Upon request of the payee, however, the payor must
furnish such statement to the payee simultaneously with the income payment.
For VAT Withholding - To be issued to the payee on or before the 10th day of the
month following the month in which withholding was made. Upon request of the
payee, however, the payor must furnish such statement to the payee
simultaneously with the income payment.
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