(To be filled up by the BIR


Republika ng Pilipinas Kagawaran ng Pananalapi

Taxpayer PSIC:


Spouse PSIC:

BIR Form No.

Kawanihan ng Rentas Internas For Non-Resident Citizens/OCWs and Seamen (For Foreign - Sourced Income)

Annual Income Information Return
2 Amended Return? Yes Background 5 RDO Code No Information 6 Spouse Taxpayer Identification Number (T I N) 3 No. of sheets attached

July, 1999 ( ENCS )

Fill in all applicable spaces. Mark all appropriate boxes with an “X”.
1 For the Year ( YYYY ) Part I 4 Taxpayer/Filer Taxpayer Identification Number (T I N)

7 RDO Code


Taxpayer's Name (Last Name, First Name, Middle Name)


Spouse's Name (Last Name, First Name, Middle Name) (if applicable)


Philippine Home Address

11 Philippine Home Address


Foreign Address

13 Foreign Address


Date of Birth (MM/DD/YYYY)

15 Zip Code

16 Line of Business/ Occupation

17 Date of Birth (MM/DD/YYYY)

18 Zip Code

19 Line of Business/ Occupation


Telephone Number

21 Status of Filer Single Head of the Family Declaration of Income Married


Number of Qualified Dependent Children

Part II Nature of Income 22 Compensation (Name and Address of Employer) Country

Amount of Gross Income Conversion in the Currency of Rate to Source - Country US Dollar

Amount in US Dollars Taxpayer/Filer Spouse


Exercise of Profession




Other Income

26 27 28

Total Gross Income in US $ Less: Foreign National Income Taxes Paid in US $ Net Income in US $

I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my 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.

29 Taxpayer/Authorized Agent Signature over Printed Name

on income derived from sources abroad. ex. ENCS . etc. or both. A citizen of the Philippines who establishes to the satisfaction of the Commissioner the fact of his physical presence abroad with a definite intention to reside therein. 4. When and Where to File The income information return must be filed not later than April 15 of the year followin g the taxable year in which the income was earned to the Foreign Post or the Revenue District Office which has jurisdiction over the place of residence of the taxpayer. a compromise penalty following the BIR's prescribed Schedule of Compromise Penalties maybe imposed subject to acceptance by the taxpayer. 2. A citizen who has been previously considered as non-resident citizen and who arrives in the Philippines at any time during the taxable year to reside permanently in the Philippines shall likewise be treated as a non-resident citizen for the taxable year in which he arrives in the Philippines with respect to his income derived from sources abroad until the date of his arrival in the Philippines. A citizen of the Philippines who leaves the Philippines during the taxable year to reside abroad. Non-resident citizens with foreign addresses or those who have no legal addresses in the Philippines may opt to file or mail from abroad the information returns directly to Revenue District Office No. In lieu of criminal prosecution. § The last 3 digits of the 12-digit TIN refers to the branch code. that a seaman who is a citizen of the Philippines and who receives compensation for services rendered abroad as a member of the complement of a vessel engaged exclusively in international trade shall be treated as an overseas contract worker. 2. 1 refers to transaction period and not the date of filing this return. 1703 .Annual Income Information Return Guidelines and Instructions Who Shall File This information return shall be filed in triplicate by Non-resident Citizens and Overseas Contract Workers (OCWs). Employment Contract. upon conviction for each act or omission. 3. 3. Penalties There shall be imposed and collected a penalty for failure to file the information return on time. either as an immigrant or for employment on a permanent basis. including qualified Filipino seamen. Provided.000) or suffer imprisonment of not more than six (6) months. if applicable Proof to show the intention of leaving the Philippines to reside permanently abroad or to return to and reside in the Philippines. Employer's Declaration of Income Earned Financial Statements. Note: All background information must be properly filled up. § Box No. a fine of not more than One Thousand Pesos (P1. Passport. The term "Non-resident Citizen" means: 1. A citizen of the Philippines who works and derives income from abroad and whose employment thereat requires him to be physically present abroad most of the time during the taxable year.BIR Form No. 51. An individual citizen of the Philippines who is working and deriving income from abroad as an overseas contract worker is taxable only on income from sources within the Philippines. Attachments Required 1. Pasay City.