PENDALIDAY, MAIRAH N.
IncTax (10:30-11:30 am; MWF)
BIR FORMS DESCRIPTION AND PURPOSE
This form is for individual receiving
purely compensation income
BIR Form No. 1700 (including Non-Business/ Non-
profession related income).
This form is the Annual Income Tax
Return for Self-employed
Individuals, Estates and Trusts.
It shows all the transactions
covering the calendar year of the
taxpayer to inform all concerned
on the availability of the enhanced
BIR Form No. 1701 Annual Income Tax Return.
This form is the Annual Income Tax
Return for Corporation,
Partnership and other Non-
Individual Taxpayer subject only to
BIR Form No. 1702-RT REGULAR income tax rate.
This form is the Annual Income Tax
Return for Corporation,
Partnership and other Non-
Individual Taxpayer EXEMPT under
BIR Form No. 1702-EX tax code, as amended (Sec. 30 and
those exempted in Sec. 27c and
other special laws, with no other
taxable income.
WHO IS REQUIRED TO FILE?
Individual receiving purely
compensation income.
A resident citizen engaged in
business, trade or practice of
profession within or without the
Philippines.
A resident alien, non resident alien
individual engaged in trade,
business or practice of profession
within the Philippines.
A guardian of a minor,
executor/administrator of an
estate, or any person acting in
fiduciary capacity for any person,
where such estate, minor or
person is engaged in business.
An individual engaged in business,
trade or practice and receiving
compensation as well.
Corporation, Partnership and other
forms of non-individual entities
which involves construction
projects, petroleum and other
energy operations in accordance
with the provisions listed within
the tax code.
And whose earnings are subject to
income tax rate of 30%
Corporation, Partnership and other
Non-Individual Taxpayer EXEMPT
under tax code, as amended (Sec.
30 and those exempted in Sec. 27c
and other special laws, with NO
other taxable income.
 This form is the Estate Tax return.
A tax on the right of the deceased
person to transmit his/her estate
BIR Form No. 1801 to his/her lawful heirs and
beneficiaries at the time of death
and on certain transfers, which are
made by law as equivalent to
testamentary disposition. It is not a
tax on property. It is a tax imposed
on the privilege of transmitting
property upon the death of the
owner. The Estate Tax is based on
the laws in force at the time of
death notwithstanding the
postponement of the actual
possession or enjoyment of the
estate by the beneficiary.
This form is the Donor’s Tax return.
BIR Form No. 1800 Intended for reporting the transfer residents) must file this return if
of the applicants’ property as a gift. they transfer property (personal or
This form is an application for
registration for self-Employed and
BIR Form No. 1902 Mixed Income Individuals, Non-
Resident Alien engaged in trade or
business, estates or trusts.
This form is an application for
registration for One-Time taxpayer
BIR Form No. 1904 and persons registering under
E.O.98 (securing a TIN to be able to
transact with any government
office, e.g. LTO, NBI, DFA, etc.).
The executor, or administrator, or
any of the legal heirs of the
decedent, whether resident or
non-resident of the Philippines.
Or 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.
All individuals (juridical and
natural, non-residents and
real) in the form of gift (direct or
indirect).
Self-Employed and Mixed Income
Individuals, Non-Resident Alien
engaged in trade or business,
estates or trusts.
Payor of capital gains tax involving
shares of stock and real properties,
Payor of donors’ tax for resident
and for non resident of the
Philippines, Payor of estate tax,
Payor of final tax on winnings, and
those who are vehicle registrant.