Tax Guide On Philippine Taxation

TAX GUIDE ON PHILIPPINE TAXATION
source: http://www.bir.gov.ph/index.php/rulings-and-legal-matters/tax-guide-onphilippine-taxation.html
TAX GUIDE ON PHILIPPINE TAXATION
LAWS
THE CONSTITUTION OF THE PHILIPPINES
(constitutional limitations)
1987 Constitution
Observance of due process of law
Section 1, Article III, Bill

of Rights
Observance of equal protection of the laws

of Rights
available at the BIR

library
Prohibition against imprisonment for non-payment of Section 20, Article III, Bill
poll tax
of Rights
Prohibition against impairment of obligation of
contracts

of Rights
Requirement of uniformity and equity in taxation
Section 28, Article VI,

Legislative Department
Prohibition against taxation appropriation for

religious purposes

Prohibition against taxation of religious, charitable

and educational entities(Religious and charitable
institutions exempt from property taxes)

Prohibition against taxation of non-stock , non-profit section 4, Article XVI,

educational institutions and proprietary educational Education
institutions (exempt from property and income taxes
as well as customs duties except income derived
from business activity not related to its educational
purpose)
NATIONAL INTERNAL REVENUE CODE OF 1997
Tax Code
Organization and Function of the Bureau of Internal Title I, NIRC

Revenue
Tax Code
Income Tax
Title II, NIRC
Tax Code
Estate and Donor's Tax
Title III, NIRC
Tax Code
Value Added Tax
Title IV, NIRC
Tax Code
Other Percentage Taxes
Title V, NIRC
Tax Code
Excise Taxes
Title VI, NIRC
Tax Code
Documentary Stamp Tax
Title VII, NIRC
Tax Code
Remedies
Title VIII, NIRC
Tax Code
Compliance Requirements
Title IX, NIRC
Tax Code
Statutory Offenses and Penalties
Title X, NIRC
Tax Code
Allotment of Internal Revenue
Title XI, NIRC
Tax Code
Oversight Committee
Title XII, NIRC
Tax Code
Repealing Provisions
Title XIII, NIRC
Tax Code
Final Provisions
Title XIV, NIRC
Tax Code
Annexes
Tax Code
TARIFF & CUSTOMS CODE ( Taxes on

Importations)
Customs Website

library
LOCAL GOVERNMENT TAXATION
DILG Website

library
Local Government Taxation
Book II, Title I
General Provisions
Book II, Title I, Chapter I
Specific Provisions on the Taxing and Other

Revenue-Raising Powers of Local Government
Units
Book II, Title I, Chapter II
Provinces
Book II, Title I, Chapter II,

Art. 1
Municipalities

Art. 2
Cities

Art. 3
Barangays

Art. 4
Common Revenue Raising Powers

Art. 5
Community Tax

Art. 6
Collection of Taxes
Book II, Title I, Chapter III
Civil Remedies for Collection of Revenues
Book II, Title I, Chapter IV
Miscellaneous Provisions
Book II, Title I, Chapter V
Taxpayer's Remedies
Book II, Title I, Chapter VI
Real Property Taxation
Book II, Title II
General Provisions
Book II, Title II, Chapter I
Appraisal and Assessment of Real Property
Book II, Title II, Chapter II
Assessment Appeals
Book II, Title II, Chapter

III
Imposition of Real Property Tax

IV
Special Levies on Real Property
Book II, Title II, Chapter V
Collection of Real Property Tax

VI
Disposition of Proceeds

VII
Special Provisions

VIII
Share of Local Government Units in the Proceeds of Book II, Title III
the National Taxes
Allotment of Internal Revenue
Book II, Title III, Chapter I
Share of Local Government Units in the National

Wealth
Book II, Title III, Chapter

II
SPECIAL LAWS
Omnibus Investment Code
NEDA Website

library
PEZA Website

library
BCDA Website

library
BOI Website

library
(Executive Order 226 as amended by RA 7888,

7918 and 8756)
Philippine Economic Zone Authority
(Republic Act 7916 as amended by RA 8748)
Bases Conversion & Development Act
(Republic Act 7227)
Foreign Investment Act of 1991
Foreign Bank Liberalization Act

library
(Republic Act 7721)

Build Operate Transfer Act
BOI Website

library
DTI Website

library
DTI Website

library

Retail Trade Liberalization Act of 2000
(Republic Act 8762)
Export Development Act of 1994
(Republic Act 7844)
Oil Industry Deregulation Act

library

Zamboanga City Special Economic Zone Act
PEZA Website

library
PEZA Website

library
(Republic Act 7903)

Cagayan Special Economic Zone Act of 1995
(Republic Act 7922)
Alien Social Integration Act

library

Magna Carta for Small and Medium Enterprise

library
Special Purpose Vehicle Act

library
(Republic Act 9182)
ADMINISTRATIVE MATERIALS
Revenue Regulations -
BIR Website
1960s-2002

library
1998

library
1999

library
2000

library
2001

library
2002

library
2003

library
Revenue Memorandum Circulars
BIR Website
1960s-2002

library
2001

library
2002

library
2003

library
Revenue Memorandum Orders
BIR Website
1960s-2002

library
1998

library
1999

library
2000

library
2001

library
2002

library
Revenue Memorandum Ruling

2001
BIR Website
library
2002

library
ADMINISTRATIVE RULINGS/OPINIONS
BIR Numbered Rulings
BIR Website
1960s-2002

library
1998

library
1999

library
2000

library
2001

library
VAT Rulings

library
Delegated Authority Rulings
available the Law Division
Regional Rulings
available at the Regional

Offices
CASE LAW
Supreme Court Decisions
Supreme Court Website
Court of Tax Appeals Decisions

Court of Appeals Decisions
TREATIES
Philippine Treaty Series

Library and ITAD
Vienna Convention

Library and ITAD
UNESCO-Florence Agreement

Library and ITAD
RP-CARE Agreement

Library and ITAD
RP-UNICEF Agreement

Library and ITAD
RP-IBRD Agreement

Library and ITAD
RP-ILO Agreement

Library and ITAD
RP-FAO Agreement

Library and ITAD
PERIODICALS AND OTHER REFERENCES
Philippine Revenue Journal (up to year 2000)

Library
BIR Tax Bulletin

Library
BIR Annual Report
BIR Website

Library
Taxpayer's Rights and Obligations
BIR Website

Library
Zonal Valuation
BIR Website

Library and Zonal
Valuation Division
NTRC Tax Research Journal

Library
BIR APPLICABLER FORMS

Source: http://www.bir.gov.ph/index.php/bir-forms.html
FORM NO.
0605
1600WP
FORM TITLE
Payment Form
Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track
Operators
1601C
Monthly Remittance Return of Income Taxes Withheld on Compensation
1601E
Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)
1601F
Monthly Remittance Return of Final Income Taxes Withheld
1602
Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and
Yield on Deposit Substitutes/Trusts/Etc.)
1604CF
Annual Information Return of Income Tax Withheld on Compensation and Final Withholding
Taxes
1604E
Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income

Payments Exempt from Withholding Taxes
1606
Withholding Tax Remittance Return (For Transactions Involving Real Property other than
Capital Asset including Taxable and Exempt)
1701-AIF
Account Information Form (AIF) for Self-employed Individuals, Estates and Trusts (engaged in
trade and business)
1702-AIF
Account Information Form (AIF) For Corporations and Partnerships in General
1900
Application to Use Loose-Leaf / Computerized Books of Accounts and/or Accounting Records
1901
Application for Registration for Self-Employed and Mixed Income Individuals, Estates/Trusts
1902
Application for Registration For Individuals Earning Purely Compensation Income, and NonResident Citizens / Resident Alien Employee
1903
Application for Registration for Corporations/ Partnerships (Taxable/Non-Taxable)
1904
Application 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)
1905
Application for Registration Information Update for Updating / Cancellation of Registration /

Cancellation of TIN / New Copy of TIN card / New copy of Certificate of Registration
1906
Application for Authority to Print Receipts and Invoices
1907
Application for Permit to Use Cash Register machines/Point-of-Sale Machine
2000
Documentary Stamps Tax Declaration/ Return
2000-OT
2110
2200 A
Documentary Stamp Tax Declaration/Return (One Time Transactions)

Application for Abatement or Cancellation of Tax, Penalties and/or Interest Under Rev. Reg.
No. ______
Excise Tax Return for Alcohol Products
2200 AN
Excise Tax Return for Automobiles and Non-Essential
2200 M
Excise Tax Return for Mineral Products
2200 P
Excise Tax Return for Petroleum Products
2200 T
Excise Tax Return for Tobacco Products
2304
Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation

Income)
2305
Certificate of Update of Exemption and of Employer's and Employee's Information
2306
Certificate of Final Income Tax Withheld
2307
Certificate of Creditable Tax Withheld at Source
2316
Certificate of Compensation Payment / Tax Withheld For Compensation Payment With or

Without TAx Withheld
Various BIR PAYMENT FORMS http://www.bir.gov.ph/index.php/bir-forms/paymentremittance-forms.html#prf0605

Payment Form
BIR Form No.
0605
Download
(Zipped
Excel) | (PDF)
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.
BIR Form No.

0611-A
(PDF)
Payment Form Covered by a Letter Notice

Description
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
Payment Form - Under Tax Compliance Verification Drive/Tax Mapping

Description
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(Zipped
Excel) | (PDF)
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.
BIR Form No.

1600
Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes

Withheld under RAs 1051, 7649, 8241, 8424 and 9337
Download
Description
(Zipped
Excel) |(PDF)
This 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.
Filing Date
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.
BIR Form No.

1600WP
Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race

Track Operators
Download
Description
(Zipped
Excel) |(PDF)
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.
BIR Form No.

1601C
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(Zipped
Excel) |(PDF)
Monthly Remittance Return of Income Taxes Withheld on Compensation

Description
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
A) Large and Nonlarge Taxpayer
To (Manual)
To
(EFPS)
On or before the tenth (10th) day of In accordance with the

the month following the month in schedule set forth in RR No.
which withholding was made
26-2002 as follows:
Group A : Fifteen (15) days
following end of the month
Group B : Fourteen (14) days
Group C : Thirteen (13) days
Group D : Twelve (12) days
followingend of the month
Group E : Eleven (11) days
For the month of

December
To
(EFPS)
To (Manual)
On or before January 15 of In accordance with the schedule set forth

the following year
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
BIR Form No.

1601E
Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)

Description
Download
(Zipped Excel)
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.
Filing Date
Manual
Large and
Non-large
Taxpayer
On 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.
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)

the month
Group E : Eleven (11)
the month
Monthly Remittance Return of Final Income Taxes Withheld

BIR Form No.
1601F
Download
(Zipped
Excel) | (PDF)
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
On or before the tenth (10th) day of the In accordance with the

month following the month in which schedule set forth in RR No. 26withholding was made
2002 as follows:
BIR Form No.

1602
Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and
Yield on Deposit Substitutes/Trusts/Etc.)
Download
Description
(Zipped
Excel) | (PDF)
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
EFPS
Large and
Non-large
Taxpayer
On 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)
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)
the month
Group E : Eleven (11)
the month
BIR Form No.

1603
Quarterly Remittance Return of Final Income Taxes Withheld (On Fringe Benefits Paid to
Employees Other than Rank and File)
Description
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(Zipped
Excel) | (PDF)
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
BIR Form No.

1604CF
Annual Information Return of Income Tax Withheld on Compensation and Final

Withholding Taxes
Download
Description
(Zipped
Excel) |(PDF)
This 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.
Filing Date
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.
BIR Form No.

1604E
Annual Information Return of Creditable Income Taxes Withheld (Expanded)/

Income Payments Exempt from Withholding Taxes
Download
Description
(Zipped
Excel) |(PDF)
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.
BIR Form No.

1606
Withholding Tax Remittance Return (For Transactions Involving Real Property

other than Capital Asset including Taxable and Exempt)
Download
Description
(Zipped
Excel) |(PDF)
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.
Filing Date FOR 1601- C - Monthly Remittance Return of Income Taxes Withheld on Compensation
For the months of
January to November
To (Manual)
To
(EFPS)
On or before the tenth (10th) day of In accordance with the

the month following the month in schedule set forth in RR No.
which withholding was made
26-2002 as follows:

For the month of

December
To (Manual)
To
(EFPS)
On or before January 15 of In accordance with the schedule set

the following year
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

Tax Guide On Philippine Taxation

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Tax Guide On Philippine Taxation

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TAX GUIDE ON PHILIPPINE TAXATION

Observance of due process of law

Section 1, Article III, Bill

Observance of equal protection of the laws

Section 1, Article III, Bill

available at the BIR

Section 10, Article III, Bill

Requirement of uniformity and equity in taxation

Section 28, Article VI,

Prohibition against taxation appropriation for

Section 29, Article VI,

Prohibition against taxation of religious, charitable

Section 28, Article VI,

Prohibition against taxation of non-stock , non-profit section 4, Article XVI,

Organization and Function of the Bureau of Internal Title I, NIRC

Title II, NIRC

Estate and Donor's Tax

Title III, NIRC

Value Added Tax

Title IV, NIRC

Other Percentage Taxes

Title VI, NIRC

Documentary Stamp Tax

Title VII, NIRC

Title VIII, NIRC

Title IX, NIRC

Statutory Offenses and Penalties

Allotment of Internal Revenue

Title XI, NIRC

Title XII, NIRC

Title XIII, NIRC

Title XIV, NIRC

TARIFF & CUSTOMS CODE ( Taxes on

available at the BIR

LOCAL GOVERNMENT TAXATION

available at the BIR

Local Government Taxation

Book II, Title I

Book II, Title I, Chapter I

Specific Provisions on the Taxing and Other

Book II, Title I, Chapter II

Book II, Title I, Chapter II,

Book II, Title I, Chapter II,

Book II, Title I, Chapter II,

Book II, Title I, Chapter II,

Common Revenue Raising Powers

Book II, Title I, Chapter II,

Book II, Title I, Chapter II,

Book II, Title I, Chapter III

Civil Remedies for Collection of Revenues

Book II, Title I, Chapter IV

Book II, Title I, Chapter V

Book II, Title I, Chapter VI

Real Property Taxation

Book II, Title II

Book II, Title II, Chapter I

Appraisal and Assessment of Real Property

Book II, Title II, Chapter II

Book II, Title II, Chapter

Imposition of Real Property Tax

Book II, Title II, Chapter

Special Levies on Real Property

Book II, Title II, Chapter V