Annex A - Application Form BIR Form 2119
Annex A - Application Form BIR Form 2119
Fill in all applicable spaces. Mark all appropriate boxes with an "X"
4 Number of Sheets Attached 5 Alphanumeric Tax Code (ATC) 6 Tax Type Code 7 Tax Type Description
Voluntary Assessment
I N
12 Taxpayer's (Last Name, First Name, Middle Name for Individuals) / (Registered Name for Non-Individuals) 13 Email Address
Name
I/We declare under the penalties of perjury that this application form, and all its attachments had been made in good faith, verified by me/us,
and to the best of my/our knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended,
and the regulations issued under authority thereof. Further, I/we give my consent to the processing of my/our information as contemplated under the
*Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.
Signature over Printed Name of Taxpayer/Authorized Signature over Printed Name of President/Vice President/
Representative/Tax Agent Authorized Officer or Representative/Tax Agent
(indicate title/designation and TIN) (indicate title/designation and TIN)
Tax Agent Accreditation No./ Date of Issuance Expiry Date
Atty's. Roll No. (if, applicable) (MM/DD/YYYY) (MM/DD/YYYY)
Schedule 2 - For Withholding Tax (Final and Creditable) (NOTE: attached additional sheets using the same column headings, if necessary)
Schedule 3 - For Taxes on ONETT such as Estate Tax, Donor's Tax, Capital Gains Tax, ONETT-Related CWT/Expanded Withholding Tax and Documentary Stamp Tax
(NOTE: attached additional sheets using the same column headings, if necessary)
Tax Type Basic Tax Due per Accomplished
Tax Return
26
27
28
29 Total Tax Due (sum of Item nos. 26 to 28)
30 Prescribed Percentage per RR No. __ 5 %
31 Additional payment (Item no. 29 multiplied by Item no. 30)
32 Voluntary Tax Payable (sum of Item no. 29 and 31 - to Part II, Item no. 20)
Schedule 4 - Bases for the Computation of Voluntary Tax Amount Under Section 9.a of RR No. __
Increase/Decrease in the Total Taxes Amount of Required Voluntary Tax Payment
Due from 2017 to 2018 Whichever is higher of -- Minimum Amount
(a) (b) (c )
Net increase of not more than 10% 3% of 2018 gross sales, or 7% of 2018 taxable net income Individuals, estates and trusts -- Php 75,000.00
Corporations --
Net increase of more than 10% up to 30% 2% of 2018 gross sales, or 6% of 2018 taxable net income a. With subscribed capital of more than
P 50 million: Php 1,000,000.00
Net increase of more than 30% 1% of 2018 gross sales, or 5% of 2018 taxable net income b. With subscribed capital of more than P 20 million
up to P 50 million: Php 500,000.00
Net decrease of not more than 10% 4% of 2018 gross sales, or 8% of 2018 taxable net income c. With subscribed capital of more than P 5 million
up to P 20 million: Php 250,000.00
Net decrease of more than 10% 5% of 2018 gross sales, or 9% of 2018 taxable net income d. With subscribed capital of P 5 million and less:
Php 100,000.00
Other juridical entities, including but not limited to
cooperatives, foundations, general professional
partnerships -- Php 75,000.00
BIR Form No. 2119 - Voluntary Assessment and Payment Program (VAPP) Application Form
Guidelines and Instructions
Any person, natural or juridical, including estates and trusts, liable to pay any Qualified persons can avail of the benefits of the VAPP until December 31, 2020.
internal revenue covering taxable year ending December 31, 2018, and fiscal year
ending on last day of the months of July 2018 to June 2019, who due to inadvertence or Documentary Requirements
otherwise erroneously paid his/its internal revenue tax liabilities or failed to file tax Mandatory Requirements
returns/pay taxes, may avail of the pursuant to Revenue Regulations (RR) No. ____ .
a. Payment Form [BIR Form No. 0622 (Annex B)] with proof of payment (original for the
Those not Eligible for Availment LT Office/RDO, duplicate for the taxpayer and triplicate for the collecting agent).
a. Those taxpayers who have already been issued a Final Assessment Notice (FAN) Additional Requirements
that have become final and executory, on or before the effectivity of these
Regulations; b. Filed tax returns, proof of payment of taxes paid in 2017 and 2018 and audited Financial
b. Persons under investigation as a result of verified information filed by a Tax Statements for the covered taxable year for those availing of the program under Section
Informer under Section 282 of the NIRC of 1997, as amended, with respect to the 9.a of RR No. ___
deficiency taxes that may be due out of such verified information;
c. Those with cases involving tax fraud filed and pending in the Department of c. Copy of remittance returns and proofs of payment of final and creditable withholding taxes
Justice or in the courts; and for taxpayers availing of the program under Section 9.b of the same RR
d. Those with pending cases involving tax evasion and other criminal offenses under
Chapter II of Title X of the NIRC of 1997, as amended. d. Copy of duly paid BIR Form 0605 stamped either by authorized agent banks (AABs) or
Revenue Collection Officers (RCOs) duly signed by the LT Office/RDO where the taxpayer is
Where to File registered and proof of payment representing settlement of previous deficiency tax, with or
without an assessment notice, if any, covering the taxable period under Section 3
The application form together with the complete documentary requirements shall
be filed in duplicate [original for the Large Taxpayers (LT) Office/Revenue District e. Duly accomplished ONETT tax return(s) (BIR Form Nos. 1800, 1801, 1706, 1707, 2000 – OT,
Office (RDO) and duplicate for the taxpayer] with the LT Office/RDO having 0619-E) and corresponding documentary requirements for the transaction of taxpayers availing
jurisdiction over the taxpayer. of the program under Section 9.c of the same RR
For one time transactions (ONETT) involving sale of real property, this form
shall be filed with the RDO having jurisdiction over the location of the property.