Account Information Forms

Account Information Form (AIF) for Self-employed Individuals, Estates and Trusts
BIR Form No. 1701-AIF
(engaged in trade and business)
Description
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 self-employed
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

BIR Form No. 1702-AIF Account Information Form (AIF) For Corporations and Partnerships in General
Description
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.

Application Forms

BIR Form No. 0217 Application for Contractor's Final Payment Release Certificate
Description
This form shall be accomplished/filed by all contractors before the release of final
payment by the Department of Public Works and Highway (DPWH) in regards to
contracts with the DPWH.
Filing Date
This form shall be filed in triplicate copies by the contractor thirty (30) days before
filing a claim for the release of final payment by the DPWH together with the
necessary documents/schedules.

BIR Form No. 0901-C Application for Relief From Double Taxation on Capital Gains
Filing Date
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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BIR Form No. 0901-D Tax Treaty Relief Application for Dividend Income
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.

BIR Form No. 0901-I Application For Relief From Double Taxation on Interest Income
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.

BIR Form No. 0901-O Tax Treaty Relief Application for Other Income Earnings
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.

BIR Form No. 0901-P Tax Treaty Relief Application for Business Profits
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.

BIR Form No. 0901-R Tax Treaty Relief Application for Royalty Income
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.
BIR Form No. 0901-S Tax Treaty Relief Application for Income from Services
Filing Date
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.
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BIR Form No. 0901-T Application For Relief From Double Taxation on Shipping and Air Transport
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.

Application for Authority to Use Computerized Accounting System or Components

BIR Form No. 1900 thereof/Loose-Leaf Books of Accounts
This form is to be accomplished by all taxpayers who intend to apply for authority to
use either Loose-Leaf / Computerized Books of Accounts and/or Accounting Records.
To be filed with the Revenue District Office (RDO) having jurisdiction over the Head
Office/or branch.
Filing Date
Before actual use of Loose-leaf / Computerized Books of Accounts and / or Accounting
Records.

Application for Registration for Self-Employed (Single Proprietor/Professional), Mixed

BIR Form No. 1901 Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estate and Trust
Description
This form is to be accomplished by self-employed and mixed income individuals,
estates/trusts doing/just starting a business, or opening a new branch for registration.
To be filed with the RDO having jurisdiction over the head office or branch office.
Filing Date
On or before commencement of new business or before payment of any tax due or
before filing a return.

Application for Registration For Individuals Earning Purely Compensation Income (Local
BIR Form No. 1902 and Alien Employee)
Description
This form is to be accomplished by an old or new employee whether resident citizen
or non-resident citizens earning purely compensation income.
To be filed with the RDO having jurisdiction over the taxpayer's residence or place of
employment.
Filing Date
Filed within ten (10) days from the date of employment, or before the payment of
any tax due or before filing of a return, or declaration is required.

Application for Registration For Corporations, Partnerships (Taxable/Non-Taxable),

BIR Form No. 1903 Including GAIs, LGUs, Cooperatives and Associations
Description
This form is to be accomplished by Corporations, Government Owned or controlled
corporations, Partnerships, Government Agencies and Instrumentalities, (GAI's) and
Local Government Units (LGU's).

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 To be filed with the RDO having jurisdiction over the principal place of business or
branch/regional office.
Filing Date
On or before commencement of business or before payment of any tax due/ before
filing a return.

Application for Registration For One-Time Taxpayer and Person Registering under E.O.
BIR Form No. 1904 98 (Securing a TIN to be able to transact with any Government Office)
Description
This form is to be accomplished by one-time taxpayer and persons registering and
applying for a TIN (E.O. 98).
To be filed with the RDO having jurisdiction over the place where property is located
for one time taxpayer; or place of residence for applicants under E.O. 98.
Filing Date
Before payment of any tax due/before filing of return or before the issuance of TIN
under E.O.98.

BIR Form No. 1905 Application for Registration Information Update/Correction/Cancellation

Description
This form is to be accomplished by all taxpayers who intend to update/change any
data or information, e.g. transfer of business within the same RDO, change in
registered activities, cancellation of business registration due to closure of business
or transfer to other district, or replacement of lost TIN Card/ Certificate of
Registration.
To be filed with the RDO having jurisdiction over the taxpayer, whether Head Office
or branch.
Filing Date
Filed each time taxpayer needs to register the change in registration such as but not
limited to change in registered activities, change in tax type details etc.; replacement
of lost TIN Card / lost Certificate of Registration or cancellation or registration and/or
TIN.

BIR Form No. 1906 Application for Authority to Print Receipts and Invoices
Description
This form is to be accomplished by all taxpayers everytime printing of receipts and
invoices is needed.
To be filed with the RDO having jurisdiction over Head Office or branch.
Filing Date
To be filed each time taxpayer needs to print receipts and invoices.

BIR Form No. 1907 Application for Permit to Use Cash Register Machines/Point-of-Sale Machine
Description
This form is to be accomplished by all taxpayers who intend to use Cash Register
Machines in lieu of Official Receipts/ Invoices, or Cash Register Machine used as cash
depository; or Point-of-Sale Machine in lieu of Official/ Invoices.
To be filed with the RDO having jurisdiction over the Head Office or branch.
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 Filing Date
Filed each time taxpayer will use a new cash register machine unit or point-of-sale
machine unit.

BIR Form No. 1914 Application for Tax Credits/Refunds

Description
To be accomplished and filed by taxpayer applying for tax credits or refunds

BIR Form No. 1915 Application for Tax Credit Certificate Utilization
Description
To be accomplished and filed by taxpayer applying for tax credits certificate
utilization.

BIR Form No. 1916 Tax Practitioner's Application for Accreditation (Individual)
Description
To be accomplished and filed by tax practitioners (individual) applying for
accreditation

BIR Form No. 1917 Tax Practitioner's Application for Accreditation (Partnership/Corporation)
Description
To be accomplished and filed by tax practitioners (partnership/corporation) applying
for accreditation

BIR Form No. 1945 Application for Certificate of Tax Exemption for Cooperatives
Description
To be accomplished in three (3) copies and must be signed by the applicant who may
either be the President or any responsible officer of the cooperative authorized to file
this application for and in behalf of the cooperative. All fields must be mandatorily
filled-out, if not applicable the words "NOT APPLICABLE" or "NONE" should be an
appropriate response.
To be submitted only to BIR District Office where the cooperative is registered
together with all the necessary documents.

Payment Remittance Forms

BIR Form No. 0605 Payment Form

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;

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 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 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).

BIR Form No. 0613 Payment Form Under Tax Compliance Verification Drive/Tax Mapping
Description
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. 0619-E

Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded)
Description
This monthly remittance form shall be filed in triplicate by every withholding
agent/payor required to deduct and withhold taxes on income payments subject to
Expanded/Creditable Withholding Taxes.
Filing Date
Manual Filers
This form shall be filed and the tax remitted on or before the 10th day following the
month in which withholding was made. This shall be filed for the first two (2) months
of each calendar quarter.
eFPS Filers
In accordance with the schedule set forth in RR No. 26-2002 as follows:
Group A:Fifteen (15) days following the month in which withholding was made
Group B: Fourteen (14) days following the month in which withholding was made
Group C: Thirteen (13) days following the month in which withholding was made
Group D: Twelve (12) days following the month in which withholding was made
Group E: Eleven (11) days following the month in which withholding was made

BIR Form No. 0619-F Monthly Remittance Form for Final Income Taxes Withheld
Description

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 This monthly remittance form shall be filed in triplicate by every withholding
agent/payor required to deduct and withhold taxes on income payments subject to
Final Withholding Taxes.
Filing Date
Manual Filers
This form shall be filed and the tax remitted on or before the 10th day following the
month in which withholding was made. This shall be filed for the first two (2) months
of each calendar quarter.
eFPS Filers
In accordance with the schedule set forth in RR No. 26-2002 as follows:
Group A:Fifteen (15) days following the month in which withholding was made
Group B: Fourteen (14) days following the month in which withholding was made
Group C: Thirteen (13) days following the month in which withholding was made
Group D: Twelve (12) days following the month in which withholding was made
Group E: Eleven (11) days following the month in which withholding was made

Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the
BIR Form No. 0620
Decedent's Deposit Account
Description
This return shall be filed in triplicate by all banks which withheld the final withholding
tax of 6% from the deposit account of the decedent.
Filing Date
The monthly remittance form shall be filed and the tax shall be remitted to the BIR
on or before the 10th day following the month when the withholding was made.

Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld
BIR Form No. 1600
(Under RAs 1051, 7649, 8241, 8424 and 9337
Description
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.
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 Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track
BIR Form No. 1600-WP
Operators
Description
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. 1601-C Monthly Remittance Return of Income Taxes Withheld on Compensation
Description
This return shall be filed in triplicate by every Withholding Agent (WA)/payor required
to deduct and withhold taxes on compensation paid to employees.
Filing Date
For the months of January to November
A) Large and Non-large Taxpayer
To (Manual)
On or before the tenth (10th) day of the following month in which withholding was
made
(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

For the month of December

A) Large and Non-large Taxpayer
To (Manual)
On or before January 15 of the following 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) days following end of the month
Group E : Eleven (11) days following end of the month

BIR Form No. 1601-EQ Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded)

Description

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 This quarterly withholding tax remittance return shall be filed in triplicate by every
Withholding Agent (WA)/payor required to deduct and withhold taxes on income
payments subject to Expanded / Creditable Withholding Taxes.
Filing Date
This quarterly withholding tax remittance return shall be filed and the tax
paid/remitted not later than the last day of the month following the close of the
quarter during which withholding was made.

BIR Form No. 1601-FQ Quarterly Remittance Return of Final Income Taxes Withheld
Description
This quarterly withholding tax remittance return shall be filed in triplicate by every
Withholding Agent (WA)/payor required to deduct and withhold taxes on income
payments subject to Final Withholding Taxes.
Filing Date
This quarterly withholding tax remittance return shall be filed and the tax
paid/remitted not later than the last day of the month following the close of the
quarter during which withholding was made.

Quarterly Remittance Return of Final Taxes Withheld On Interest Paid on Deposits and
BIR Form No. 1602Q
Yield on Deposit Substitutes/Trusts/Etc.
Description
This quarterly return shall be filed in triplicate by all banks, non-bank financial
intermediaries, finance corporations, investment and trust companies and other
institutions required to withhold final income tax 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
This quarterly withholding tax remittance return shall be filed and the tax
paid/remitted not later than the last day of the month following the close of the
quarter during which withholding was made.

Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid
BIR Form No. 1603Q
to Employees Other than Rank and File)
Description
This quarterly withholding tax remittance return shall be filed in triplicate by every
Withholding Agent (WA / payor) 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
This quarterly withholding tax remittance return shall be filed and the tax
paid/remitted not later than the last day of the month following the close of the
quarter during which withholding was made.

BIR Form No. 1604-C Annual Information Return of Income Taxes Withheld on Compensation

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 Description
This return shall be 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.
Filing Date
On or before January 31 of the year following the calendar year in which the
compensation payment and other income payments were paid or accrued.

BIR Form No. 1604-F

Annual Information Return of Income Payments Subjected to Final Withholding Taxes
Description
This return shall be filed by every withholding agent/payor required to deduct and
withhold taxes on income payments subject to Final Withholding Tax. The tax rates
and nature of income payments subject to final withholding taxes are printed in BIR
Form Nos. 1601-FQ, 1602Q and 1603Q respectively.
Filing Date
On or before January 31 of the year following the calendar year in which the income
payments subject to final withholding taxes were paid or accrued.

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

BIR Form No. 1604-E
Payments Exempt from Withholding Tax
Description
This return is filed by every 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 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.

Withholding Tax Remittance Return For Onerous Transfer of Real Property Other than
BIR Form No. 1606
Capital Asset (Including Taxable and Exempt)
Description
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.

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 Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from
BIR Form No. 1621
Decedent's Deposit Account
Description
This return shall be filed by all banks required to withhold from the deposit account
of the decedent.
Filing Date
The quarterly withholding tax remittance return shall be filed and the tax
paid/remitted not later than the last day of the month following the close of the
quarter during which withholding was made.

Certificates

Certificate of Income Payment Not Subject to Withholding Tax (Excluding

BIR Form No. 2304
Compensation Income)
Description
A Certificate to be accomplished and issued by a Payor to recipients of income not
subject to withholding tax. This Certificate should be attached to the Annual Income
Tax Return - BIR Form 1701 for individuals, or BIR Form 1702 for non-individuals.
Filing Date
Payor must furnish the payee on or before January 31 of the year following the year
in which the income payment was made.

BIR Form No. 2306 Certificate of Final Income Tax Withheld at Source
Description
A Certificate to be accomplished and issued by a Payor/WA to each recipient of
income subjected to final tax. The column amount of payment should indicate the
total amount paid and the total taxes withheld and remitted during the period.
Filing Date
To be issued to payee on or before January 31 of the year following the year in which
income payment was made. However upon request of the payee the payor must
furnish such statement to the payee simultaneously with the income payment.

BIR Form No. 2307 Certificate of Creditable Tax Withheld at Source

Description
A Certificate to be accomplished and issued to recipients of income subject to
expanded withholding tax paid by a Payor/Withholding Agent including government
money payments made by a government office showing therein the monthly
breakdown of the total income payments made and the total taxes withheld and
remitted during the quarter/period.

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 For EWT - This Certificate in turn should be attached to the Quarterly/Annual Income
Tax Return - BIR Forms 1701Q / 1701 for individuals, or BIR Form 1702Q/ 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.

Certificate of Compensation Payment / Tax Withheld For Compensation Payment With

BIR Form No. 2316
or Without Tax Withheld
Description
A Certificate to be accomplished and issued to each employee receiving salaries,
wages and other forms or remuneration by each employer indicating therein the total
amount paid and the taxes withheld therefrom during the calendar year.This
Certificate in turn should be attached to the Annual Income Tax Return (BIR Form
1700 - for individuals receiving purely compensation income, or BIR Form 1701 for
individuals with mixed income).
Filing Date
To be issued to payee on or before January 31 of the succeeding year in which the
compensation was paid, or in cases where there is termination of employment, it is
issued on the same day the last payment of wages is made.

BIR Form No. 2322 Certificate of Donation

Description
The first page shall be filled up by the Donee and the second page shall be filled up
by the Donor. The Donee shall assume the responsibility for the consecutive
numbering of each Certificate of Donation and the numbered Certificate of Donation
should be distributed within thirty (30) days from receipt of donation.

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 Transfer Tax Return

BIR Form No. 1800 Donor’s Tax Return

Description
This return shall be filed in triplicate by any person, natural or juridical, resident or
non-resident, who transfers or causes to transfer property by gift, whether in trust or
otherwise, whether the gift is direct or indirect and whether the preoperty is real or
personal, tangible or intangible.
Filing Date
The return shall be filed within thirty (30) days after the gift (donation) is made. A
separate return is filed for each gift (donation) made on different dates during the
year reflecting therein any previous net gifts made in the same calendar year. Only
one return shall be filed for several gifts (donations) by the donor to the different
donees on the same date. If the gift (donation) involves conjugal/community
property, each spouse shall file separate return corresponding to his/her respective
share in the conjugal/community property. This shall likewise apply in the case of co-
ownership over the property being donated.

BIR Form No. 1801 Estate Tax Return

Description
This return shall be filed in triplicate by:
1. The executor, or administrator, or any of the legal heirs of the decedent, whether
resident or non-resident of the Philippines, under any of the following situations:
a. In all cases of transfers subject to estate tax;
b. Regardless of the gross value of the estate, where the said estate consists of
registered or registrable property such as real property, motor vehicle, shares of stock
or other similar property for which a clearance from the BIR is required as a condition
precedent for the transfer of ownership therof in the name of the transferee; or
2. 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.
Filing Date
The return shall be filed within one (1) year from the decedent's death.

Documentary Stamp Tax Return

BIR Form No. 2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions)
Description
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;

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 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.

BIR Form No. 2000 Documentary Stamp Tax Declaration/ Return

Description
This return shall be filed in triplicate by the following:
1. In the case of constructive affixture of documentary stamps, by the person making,
signing, issuing, accepting, or transferring documents, instruments, loan agreements
and papers, acceptances, assignments, sales and conveyances of the obligation, right
or property incident thereto wherever the document is made, signed, issued,
accepted or transferred when the obligation or right arises from Philippine sources or
the property is situated in the Philippines at the same time such act is done or
transaction had;
2. In the case of Electronic Documentary Stamp Tax (eDST) System user, by the
taxpayers belonging to the industries mandated to use the web-based eDST System in
the payment/remittance of DST liabilities and the affixture of the prescribed
documentary stamp on taxable documents and taxpayers who, at their option, choose
to pay the DST liabilities thru the eDST System pursuant to Revenue Regulations (RR)
No. 7-2009; and
3. By a revenue collection agent for remittance of sold loose documentary stamps.
Whenever one party to the taxable document enjoys exemption from the tax herein
imposed, the other party thereto who is not exempt shall be the one directly liable for
the tax.
Filing Date
The return shall be filed within five (5) days after the close of the month when the
taxable document was made, signed, issued, accepted or transferred or when
reloading a metering machine becomes necessary or upon remittance by revenue
collection agents of collection from the sale of loose stamps.
For EFPS Taxpayer
The deadline for eletronically filing and paying the taxes due thereon shall be in
accordance with the provisions of existing applicable revenue issuances.

Legal Form

BIR Form No. 1927 Application and Joint Certification

Description

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 This form is used pursuant to Revenue Regulations 18-2001 prescribing the
Guidelines on the Monitoring of the Basis of Property Transferred and Shares
Received, Pursuant to a Tax-Free Exchange of Property for Shares under Section
40(C)(2) of the National Internal Revenue Code of 1997, Prescribing the Penalties for
Failure to Comply with such Guidelines, and Authorizing the Imposition of Fees for
the Monitoring Thereof.
The parties to a tax-free exchange of property for shares under Section 40(C)(2) of
the Tax Code of 1997 who are applying for confirmation that the transaction is indeed
a tax-free exchange shall, together with such information as the Commissioner of
Internal Revenue may require, submit this form on the basis of the property to be
transferred pursuant to such exchange.

Income Tax Return

Annual Income Tax Return for Individuals Earning Purely Compensation Income
BIR Form No. 1700
(Including Non-Business/Non-Profession Income)
Description
This return shall be filed by every resident citizen deriving compensation income
from all sources, or resident alien and non-resident citizen with respect to
compensation income from within the Philippines, except the following:
1. An individual whose gross compensation income does not exceed his total
personal and additional exemptions.
2. An individual with respect to pure compensation income, as defined in Section
32(A)(1) derived from sources within the Philippines, the income tax on which has
been correctly withheld (tax due equals tax withheld) under the provisions of
Section 79 of the Code: Provided, that an individual deriving compensation
concurrently from two or more employers at any time during the taxable year shall
file an income tax return.
3. An individual whose income has been subjected to final withholding tax (alien
employee as well as Filipino employee occupying the same position as that of the
alien employee of regional or area headquarters and regional operating
headquarters of multinational companies, petroleum service contractors and sub-
contractors, and offshore banking units; non-resident alien not engaged in trade or
business).
4. A minimum wage earner or an individual who is exempt from income tax.
Filing Date
This return is filed on or before April 15 of each year covering income for the
preceding taxable year.
Annual Income Tax Return For Individuals (including MIXED Income Earner), Estates
BIR Form No. 1701
and Trusts
Description
BIR Form No. 1701 shall be filed by individuals who are engaged in trade/business
or the practice of profession including those with mixed income (i.e., those engaged
in the trade/business or profession who are also earning compensation income) in
accordance with Sec. 51 of the Code, as amended. The annual income tax return
summarizes all the transactions covering the calendar year of the taxpayer.
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 This return shall be filed by the following individuals regardless of amount of gross
income:
1. A resident citizen engaged in trade, business, or practice of profession within and
without the Philippines.
2. A resident alien, non-resident citizen or non-resident alien individual engaged in
trade, business or practice of profession within the Philippines.
3. A trustee of a trust, guardian of a minor, executor/administrator of an estate, or
any person acting in any fiduciary capacity for any person, where such trust, estate,
minor, or person is engaged in trade or business.
4. An individual engaged in trade or business or in the exercise of their profession
and receiving compensation income as well.
Filing Date
This return is filed on or before April 15 of each year covering income for the
preceding taxable year.

Annual Income Tax Return for Individuals Earning Income PURELY from
BIR Form No. 1701A Business/Profession (Those under the graduated income tax rates with OSD as
mode of deduction OR those who opted to avail of the 8% flat income tax rate)
Description
The return shall be filed by individuals earning income PURELY from trade/business
or from the practice of profession, to wit:
1. A resident citizen (within and without the Philippines);
2. A resident alien, non-resident citizen or non-resident alien (within the
Philippines).
The return shall only be used by said individuals as follows:
A. Those subject to graduated income tax rates and availed of the optional standard
deduction as method of deduction, regardless of the amount of sales/receipts and
other non-operating income; OR
B. Those who availed of the 8% flat income tax rate whose sales/receipts and other
non-operating income do not exceed P3M
Filing Date
This return is filed on or before April 15 of each year covering income for the
preceding taxable year.

BIR Form No. 1701Q Quarterly Income Tax Return For Self-Employed Individuals, Estates and Trusts
Description
This return shall be filed in triplicate by the following individuals regardless of
amount of gross income:
1) A resident citizen engaged in trade, business, or practice of profession within and
without the Philippines.
2) A resident alien, non-resident citizen or non-resident alien individual engaged in
trade, business or practice of profession within the Philippines.
3) A trustee of a trust, guardian of a minor, executor/administrator of an estate, or
any person acting in any fiduciary capacity for any person, where such trust, estate,
minor, or person is engaged in trade or business.

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 Filing Date
1st qtr: On or before May 15 of the current taxable year
2nd qtr: On or before August 15 of the current taxable year
3rd qtr: On or before November 15 of the current taxable year

Annual Income Tax Return For Corporation, Partnership and Other Non-Individual
BIR Form No. 1702-EX Taxpayers EXEMPT Under the Tax Code, as Amended, {Sec. 30 and those exempted
in Sec. 27(C)} and Other Special Laws, with NO Other Taxable Income
Description
This return shall be filed by a Corporation, Partnership and Other Non-Individual
Taxpayer EXEMPT under the Tax Code, as amended [Sec. 30 and those exempted in
Sec. 27(C)] and other Special Laws WITH NO OTHER TAXABLE INCOME such as but
not limited to foundations, cooperatives, charitable institutions, non-stock and non-
profit educational institutions, General Professional Partnership (GPP) etc.
Filing Date
This return is filed on or before the 15th day of the 4th month following the close
of the taxpayer's taxable year.

Annual Income Tax Return for Corporation, Partnership and Other Non-Individual
BIR Form No. 1702-MX with MIXED Income Subject to Multiple Income Tax Rates or with Income Subject to
SPECIAL/PREFERENTIAL RATE
Description
This return shall be filed by every Corporation, Partnership and Other Non-
Individual Taxpayer with MIXED Income subject to MULTIPLE INCOME TAX RATES or
with income subject to SPECIAL/PREFERENTIAL RATE.
Filing Date
This return is filed, with or without payment, on or before the 15th day of the 4th
month following the close of the taxpayer's taxable year.

Annual Income Tax Return for Corporation, Partnership and Other Non-Individual
BIR Form No. 1702-RT
Taxpayer Subject Only to REGULAR Income Tax Rate
Description
This return shall be filed by Corporation, Partnership and other Non-Individual
Taxpayer Subject Only to REGULAR Income Tax Rate of 30%. Every corporation,
partnership no matter how created or organized, joint stock companies, joint
accounts, associations (except foreign corporation not engaged in trade or business
in the Philippines and joint venture or consortium formed for the purpose of
undertaking construction projects or engaging in petroleum, coal, geothermal and
other energy operations), government-owned or controlled corporations, agencies
and instrumentalities shall render a true and accurate income tax return in
accordance with the provisions of the Tax Code.
Filing Date
This return is filed, with or without payment, on or before the 15th day of the 4th
month following close of the taxpayer's taxable year.

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 Quarterly Income Tax Return for Corporations, Partnerships and Other Non-
BIR Form No. 1702Q
Individual Taxpayers
Description
This return is filed quarterly by every corporation, partnership, joint stock
companies, joint accounts, associations (except foreign corporation not engaged in
trade or business in the Philippines and joint venture or consortium formed for the
purpose of undertaking construction projects or engaging in petroleum, coal,
geothermal and other energy operations), government-owned or controlled
corporations, agencies and instrumentalities.
Filing Date
The corporate quarterly income tax return shall be filed with or without payment
within sixty (60) days following the close of each of the first three (3) quarters of the
taxable year whether calendar or fiscal year.

Annual Income Information Return for Non-Resident Citizens / OCWs and Seamen
BIR Form No. 1703
(For Foreign-Sourced Income)
Description
This information return is filed in triplicate by Non-resident citizens and Overseas
Contract Workers (OCWs), including qualified Filipino seamen, on income derived
from sources abroad.
An individual citizen of the Philippines who is working and deriving income from
abroad as an overseas worker is taxable only on income from sources within the
Philippines. Income from sources within the Philippines should be filed in either
Form 1700 or Form 1701.
Filing Date
This information return is filed not later than the April 15 of the year following the
taxable year in which the income was earned.

BIR Form No. 1704 Improperly Accumulated Earnings Tax Return For Corporations
Description
This form is to be filed by every domestic corporation classified as closely-held
corporation except banks and other non-bank financial intermediaries, insurance
companies, taxable partnerships, general professional partnerships, non- taxable
joint ventures and enterprises duly registered with the Philippine Economic Zone
Authority (PEZA) under R.A. 7916, and enterprises registered pursuant to the Bases
Conversion and Development Act of 1992 (R.A. 7227), and other similar laws, shall
render a true and accurate tax return in accordance with the provision of the Tax
code.
Filing Date
The return shall be filed within 15 days after the close of the year immediately
succeeding taxpayer's covered taxable year.

Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital
BIR Form No. 1706
Asset (both Taxable and Exempt)
Description

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 This return is filed by all persons (natural or juridical) whether resident or non-
resident, including Estates and Trusts, who sells, exchanges, or disposes of a real
property located in the Philippines classified as capital asset as defined under Sec.
39 (A)(1) of RA 8424 for the purpose of securing a Tax Clearance Certificate to effect
transfer of ownership (title) of the property from the seller to the buyer.
However, filing of the return is no longer required when the real property
transaction involves the following:
- it is not classified as a capital asset
- not located in the Philippines
- disposition is gratuitous
- disposition is pursuant to the Comprehensive Agrarian Reform
To be filed with the RDO having jurisdiction over the place where the property being
transferred is located.
Filing Date
- Filed within thirty (30) days following each sale, exchange or disposition of real
property
- In case of installment sale, the return shall be filed within thirty (30) days following
the receipt of the 1st downpayment and within thirty (30) days following each
subsequent installment payment
- One return is filed for every transfer document regardless of the number of each
property sold, exchanged or disposed of.

Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded
BIR Form No. 1707
Through the Local Stock Exchange
Description
This return is filed by a natural or juridical person, resident or non-resident, who is
not exempt under existing laws for the sale, barter, exchange or other onerous
disposition intended to transfer ownership of shares of stocks in domestic
corporation classified as capital assets, not traded through the local stock exchange.
Filing Date
- Filed within thirty (30) days after each cash sale, barter, exchange or other
disposition of shares of stock not traded through the local stock exchange.
- In case of installment sale, the return shall be filed within thirty (30) days following
the receipt of the first down payment and within (30) days following each
subsequent installment payment.

Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded
BIR Form No. 1707-A
Through the Local Stock Exchange
Description
This return is filed by every natural or juridical person, resident or non-resident, who
is not exempt under existing laws for sale, barter, exchange or other disposition of
shares of stock in a domestic corporation, classified as capital assets, not traded
through the local stock exchange.
Filing Date
- For individual taxpayers, this final consolidated return is filed on or before April 15
of each year covering all stock transactions of the preceding taxable year.
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 - For corporate taxpayers, this form is filed on or before the fifteenth (15th) day of
the fourth (4th) month following the close of the taxable year covering all
transactions of the preceding taxable year.

VAT Percentage Tax Returns

BIR Form No. 2550M Monthly Value-Added Tax Declaration

Description
This return/declaration shall be filed in triplicate by the following taxpayers;
1. A VAT-registered person; and
2. A person required to register as a VAT taxpayer but failed to register.
This return/declaration must be filed by the aforementioned taxpayers for as long as
the VAT registration has not yet been cancelled, even if there is no taxable transaction
during the month or the aggregate sales/receipts for any 12-month period did not
exceed the P1,500,000.00 threshold.
Filing Date
For
A) Large and Non-large Taxpayer

Manual
Not later than the 20th day following the close of the month.
EFPS
In accordance with the schedule set forth in RR No. 26-2002 as follows:
Group A : Twenty five (25) days following end of the month
Group B : Twenty four (24) days following end of the month
Group C : Twenty three (23) days following end of the month
Group D : Twenty two (22) days following end of the month
Group E : Twenty one (21) days following end of the month

BIR Form No. 2550Q Quarterly Value-Added Tax Return

Description
This return/declaration shall be filed in triplicate by the following taxpayers;
1. A VAT-registered person; and
2. A person required to register as a VAT taxpayer but failed to register.
This return/declaration must be filed by the aforementioned taxpayers for as long as
the VAT registration has not yet been cancelled, even if there is no taxable transaction
during the month or the aggregate sales/receipts for any 12-month period did not
exceed the P1,500,000.00 threshold.
Filing Date
This return is filed not later than the 25th day following the close of each taxable
quarter. The term "taxable quarter" shall mean the quarter that is synchronized to
the income tax quarter of the taxpayer (i.e. Calendar quarter of Fiscal Quarter)

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 BIR Form No. 2551M Monthly Percentage Tax Return
Description
This return shall be filed in triplicate by the following:
1. Persons whose gross annual sales and/or receipt do not exceed P1,500,000 and
who are not VAT-registered persons;
2. Domestic carriers and keepers of garages, except owners of bancas and owners of
animal-drawn two wheeled vehicle;
3. Operators of international air and shipping carriers doing business in the
Philippines;
4. Franchise grantees of gas or water utilities;
5. Franchise grantees of radio and/or television broadcasting companies whose gross
annual receipts of the preceding year do not exceed Ten Million Pesos
(P10,000,000.00) and did opt to register as VAT taxpayers;
6. Banks, non-bank financial intermediaries and finance companies;
7. Life insurance companies;and
8. Agent of foreign insurance companies.
Filing Date
For
A) Large and Non-large Taxpayer

Manual
Not later than the 20th day following the end of each month.

EFPS
In accordance with the schedule set forth in RR No. 26-2002 as follows:
Group A : Twenty five (25) days following end of the month
Group B : Twenty four (24) days following end of the month
Group C : Twenty three (23) days following end of the month
Group D : Twenty two (22) days following end of the month
Group E : Twenty one (21) days following end of the month

BIR Form No. 2551Q Quarterly Percentage Tax Return

Description
This return shall be filed in triplicate by the following:
1. Persons whose gross annual sales and/or receipts do not exceed P 3,000,000 and
who are not VAT-registered persons.
2. Domestic carriers and keepers of garages, except owners of bancas and owners of
animal-drawn two wheeled vehicle.
3. Operators of international air and shipping carriers doing business in the
Philippines.
4. Franchise grantees of gas or water utilities.
5. Franchise grantees of radio and/or television broadcasting companies whose gross
annual receipts of the preceding year do not exceed Ten Million Pesos (P 10,000,000)
and did not opt to register as VAT taxpayers.
6. Franchise grantees sending overseas dispatch, messages or conversations from the
Philippines, except on services involving the following:
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 a. Government of the Philippines - for messages transmitted by the Government of
the Republic of the Philippines or any of its political subdivisions and
instrumentalities;
b. Diplomatic Services - for messages transmitted by any embassy and consular offices
of a foreign government;
c. International organizations - for messages transmitted by a public international
organization or any of its agencies based in the Philippines enjoying privileges and
immunities pursuant to an international agreement; and
d. News services - for messages from any newspaper, press association, radio or
television newspaper, broadcasting agency, or newsticker service to any other
newspaper, press association, radio or television newspaper broadcasting agencu or
newsticker services or to bonadife correspondents, which messages deal exclusively
with the collection of news items for, or the dissemination of news items through,
public press, radio or television broadcasting or a newsticker service furnishing a
general news service similar to that of the public press.
7. Proprietors, lesses or operators of cockpits, cabarets, night or day clubs, boxing
exhibitions, professional basketball games, jai-alai and racetracks.
8. Banks, non-bank financial intermediaries and finance companies.
9. Life insurance companies.
10. Agents of foreign insurance companies.
Filing Date
The return shall be filed and the tax paid within twenty five (25) days after the end of
each taxable quarter.

Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded
BIR Form No. 2552
Through the Local Stock Exchange or Through Initial and/or Secondary Public Offering
Description
This return is filed by the following taxpayers:
1. Every stock broker, who effected a sale, exchange or other disposition of shares of
stock listed and traded through the Local Stock Exchange (LSE) other than the sale by
a dealer in securities, subject to a tax rate of one-half of one percent (1/2 of 1%) of
the gross selling price or gross value in money of the stock sold, bartered or
exchanged or otherwise disposed, which tax shall be shouldered by the seller/
transferor.
2. A corporate issuer, engaged in the sale, exchange or other disposition through
Initial Public Offering (IPO) of shares of stock in closely-held corporations at the rates
provided hereunder based on the gross selling price or gross value in money of the
shares of stock sold, bartered, exchanged or otherwise disposed in accordance with
the proportion of shares of stock sold, bartered, exchanged or otherwise disposed to
the total outstanding shares of stock after the listing in the local stock exchange:
Up to 25% → 4%
Over 25% but not over 33 1/3% → 2%
Over 33 1/3% → 1%
3. A stock broker who effected a sale, exchange or other disposiiton through
secondary public offering of shares of stock in closely held corporations at the rates
provided hereunder based on the gross selling price or gross value in money of the

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 shares of stock sold, bartered, exchanged or otherwise disposed in accordance with
the proportion of shares of stock sold, bartered, exchanged or otherwise disposed to
the total outstanding shares of stock after the listing in the local stock exchange:
Up to 25% → 4%
Over 25% but not over 33 1/3% → 2%
Over 33 1/3% → 1%
Filing Date
This return is filed as follows:
a. For tax on sale of shares of stock listed and traded through the Local Stock Exchange
(LSE), within five (5) banking days from date of collection;
b. For shares of stocks sold or exchanged through primary Public Offering, within
thirty (30) days from date of listing of shares of stock in the LSE; and
c. For tax on shares of stock sold or exchanged through secondary public offering,
within five (5) banking days from date of collection.

BIR Form No. 2553 Return of Percentage Tax Payable Under Special Laws
Description
This return is filed by all taxpayers liable to pay percentage tax under Special Laws.
Filing Date
On or before the due date for payments of tax as stated in the Special Law.

Excise Tax Return

BIR Form No. 2200-A Excise Tax Return for Alcohol Products
Description
This return shall be filed in triplicate by the following:
1. Manufacturer or producer of locally manufactured or produced alcohol products;
and
2. Owner or person having possession of the alocohol products which were 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 alcohol products from the place of production.
For EFPS Taxpayers,
The filing of return and payment of excise tax due thereon shall be in accordance with
the provisions of existing applicable revenue issuances.

BIR Form No. 2200-AN Excise Tax Return for Automobiles and Non-Essential Goods
Description
This return shall be filed in triplicate by the following:
1. Manufacturer, producer or assembler of locally
manufactured/produced/assembled automobiles;
2. Manufacturer or producer of locally manufactured or produced non-essential
goods such as jewelries, perfumes, toilet water, yachts and other vessels intended for
pleasure or sports;
23 | P a g e
 3. Buyer or transferee of automobile not previously taxed and subsequently sold or
transferred by the tax-exempted seller; and
4. Owner or person having possession of the above articles which were 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 abovementioned products from the place of
production.
For EFPS Taxpayers,
The filing of return and payment of excise tax due thereon shall be in accordance with
the provisions of existing applicable revenue issuances.

BIR Form No. 2200-M Excise Tax Return for Mineral Products
Description
This return shall be filed in triplicate by the following:
1. Owner, lessee, concessionaire or operator of the mining claim;
2. First buyer, purchaser or transferee for local sale, barter, transfer or exchange of
indigenous petroleum, natural gas or liquefied natural gas; and
3. Owner or person having possession of the minerals and mineral products which
were mined, extracted or quarried 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 upon removal of the mineral products from the place of production. In the
case of locally produced or extracted minerals or quarry resources where the mine
site or place of extraction is not the same as the place of processing or production,
the return shall be filed and the excise tax paid to the Revenue District Office having
jurisdiction over the locality where the same are mined, extracted or quarried.
On locally produced or extracted metallic mineral or mineral products, the person
liable shall file a return and pay the tax within fifteen (15) days after the end of the
calendar quarter when such products were removed, subject to the filing of a bond
in an amount which approximates the amount of excise tax due on the removals for
the said quarter.

For EFPS Taxpayers,

The filing of return and payment of excise tax due thereon shall be in accordance with
the provisions of existing applicable revenue issuances.

BIR Form No. 2200-P Excise Tax Return for Petroleum Products
Description
This return shall be filed in triplicate by the following:
1. Manufacturer, or producer of locally manufactured, produced or refined
petroleum products;
2. Any person engaged in blending, reprocessing, re-refining or recycling of previously
taxed petroleum products;
3. Importer or purchaser who resells or uses kerosene as aviation fuel;

24 | P a g e
 4. Any person using denatured alcohol for motive power; and
5. Owner or person having possession of petroleum products, which were 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.
For EFPS Taxpayers,
The filing of return and payment of excise tax due thereon shall be in accordance with
the provisions of existing applicable revenue issuances.

BIR Form No. 2200-T Excise Tax Return for Tobacco Products
Description
This return shall be filed in triplicate by the following:
1. Manufacturer or producer of locally manufactured or produced tobacco products;
2. Wholesaler, manufacturer, producer, owner or operator of the redrying plant, as
the case may be, with respect to the payment of inspection fee on leaf tobacco, scrap,
cigars, cigarettes and other tobacco products; and
3. Owner or person having possession of tobacco products which were 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 due
shall be paid before removal of the tobacco products from the place of production.
For EFPS Taxpayers
The filing of return and payment of excise tax due thereon shall be in accordance with
the provisions of existing applicable revenue issuances.

BIR Form No. 2200-S Excise Tax Return for Sweetened Beverages
Description
This return shall be filed in triplicate by the following:
1. Manufacturer or producer of locally manufactured or produced sweetened
beverages; and
2. Owner or person having possession of sweetened beverages which were 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 due
shall be paid before removal of the sweetened beverages from the place of
production.

For EFPS Taxpayers

The filing of return and payment of excise tax due thereon shall be in accordance with
the provisions of existing applicable revenue issuances.

Other Forms

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 BIR Form No. 0605-101 PAYMENT FORM FOR NO AUDIT PROGRAM (NAP)
Description
This form shall be used in making additional voluntary payment in compliance with
the requirement of No Audit Program (NAP)

BIR Form No. 0614 Enhanced Voluntary Assessment Program - Payment Form
Description
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 Revenue
Regulations No. 18-2005 shall use this form.
Filing Date
Deadline for payment of EVAP amount is December 30, 2005.

BIR Form No. 0615 Improved Voluntary Assessment Program Payment Form
Description
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.

BIR Form No. 0616 Amnesty Tax Payment Form Pursuant to Republic Act No. 9399
Description
This form is to be accomplished by taxpayer who availed of the One-Time Amnesty
on certain tax and duty liabilities, inclusive of fees, fines, penalties, interests and
other additions thereto, incurred by certain business enterprises operating within the
Special Economic Zones and Freeports pursuant to Republic Act No. 9399.

Tax Amnesty Payment Form (Acceptance of Payment Form) For Taxable Year 2005
BIR Form No. 0617
and Prior Years Pursuant to Republic Act No. 9480
Description
This form shall be filed in quadruplicate 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
revenue taxes covering the taxable year ending December 31, 2005 and prior years,
availing the Tax Amnesty under R.A. No. 9480.

BIR Form No. 0618 Abatement Program Payment Form(Pursuant to RR No. 15-2007)
Description

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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.

Acceptance Payment Form Tax Amnesty on Delinquencies (Pursuant to Republic Act

BIR Form No. 0621-DA
No. 11213)
Description
All persons, whether natural or juridical, with internal revenue tax liabilities covering
taxable year 2017 and prior years, may avail of Tax Amnesty on Delinquencies within
one (1) year from the effectivity of Revenue Regulations No. 4-2019.
Filing Date
This Acceptance Payment Form Tax Amnesty on Delinquencies shall be accomplished
in four (4) copies [two (2) for the collecting agent, the 3rd and 4th copies; and two
(2) for the taxpayer, original and duplicate). The amount payable shall be paid with
the Authorized Agent Bank (AAB) under the Revenue District Office (RDO) having
jurisdiction over the taxpayer’s place of business/office. In places where there is no
AAB, the form shall be filed and the tax paid with the Revenue Collection Officer
(RCO) of the RDO having jurisdiction over the taxpayer’s place of business/office, who
will issue an Electronic Revenue Official Receipt (eROR) therefor or manually-issued
ROR.

Acceptance Payment Form Estate Tax Amnesty (For taxable year 2017 and prior years
BIR Form No. 0621-EA
pursuant to Republic Act No.11213)
Description
This form shall be filed in four (4) copies by the executor/administrator/authorized
representative of estates availing of the Estate Tax Amnesty under RA No. 11213. The
tax amnesty due shall be paid to the Authorized Agent Bank (AAB) or to the Revenue
Collection Officer (RCO) of the RDO.
Application for Abatement or Cancellation of Tax, Penalties and/or Interest Under
BIR Form No. 2110
Rev. Reg. No. ______
Description
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.

BIR Form No. 2113 Enhanced Voluntary Assessment Program - Application Form
Description

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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

BIR Form No. 2114 NO AUDIT PROGRAM PARTICIPATION FORM

Description
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.

BIR Form No. 2115 Improved Voluntary Assessment Program Application Form
Description
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
BIR Form No. 2116
No. 9480)
Description
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 revenue taxes covering the taxable year ending
December 31, 2005 and prior years, with or without assessments duly issued
therefore, may avail of the Tax Amnesty under RA No. 9480.

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 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.

BIR Form No. 2118-DA Amnesty Tax Return on Delinquencies (Pursuant to Republic Act No. 11213)

Description
All persons, whether natural or juridical, with internal revenue tax liabilities covering
taxable year 2017 and prior years, may avail of Tax Amnesty on Delinquencies within
one (1) year from the effectivity of these Regulations, under any of the following
instances:
A. Delinquent Accounts as of the effectivity of Revenue Regulations No. 4-2019,
including the following:
1. Delinquent Accounts with application for compromise settlement either on the
basis of
(a) doubtful validity of the assessment; or
(b) financial incapacity of the taxpayer, whether the same was denied by or still
pending with
the Regional Evaluation Board (REB) or the National Evaluation Board (NEB).
as the case
may be, on or before the effectivity of Revenue Regulations No. 4-2019.
2. Delinquent Withholding Tax liabilities arising from non-withholding of tax; and
3. Delinquent Estate tax liabilities.
B. With pending criminal cases with the DOJ/Prosecutor's Office or the courts for tax
evasion & other cr
criminal offenses under Chapter II of Title X and Section 275 of the Tax Code, as
amended, with or
without assessments duly issued;
C. With final & executory judgment by the courts on or before the effectivity of
Revenue Regulations; &
D. Withholding tax liabilities of withholding agents arising from their failure to remit
withheld taxes.

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 BIR Form No. 2118-EA Estate Tax Amnesty Return (Pursuant to Republic Act No. 11213)
Description
This return shall be filed in triplicate by the executor/administrator/authorized
representative of estates availing of the Estate Tax Amnesty under RA No. 11213.
This return together with complete documentary requirements, shall be filed within
two (2) years from the effectivity of the Implementing Rules and Regulations (IRR) of
Estate Tax Amnesty under the Tax Amnesty Act to the Revenue District Office (RDO)
having jurisdiction over the last residence of the decedent at the time of his/her
death.
In case of a non-resident decedent with executor or administrator in the Philippines,
the return shall be filed with the RDO where such executor or administrator in the
Philippines, the return shall be filed with the RDO where such executor/administrator
is registered or if not registered with the BIR, at the executor/administrator's legal
residence. If the decedent has no legal residence in the Philippines, the return shall
be filed with RDO No. 39-South, Quezon City.

BIR Form No. Statement of Assets, Liabilities and Networth (SALN) As of December 31, 2005

Description
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

BIR Form No. NOTICE OF AVAILMENT OF TAX AMNESTY Under Republic Act No. 9480
Description
This form shall be accomplished 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
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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