Professional Documents
Culture Documents
Tax Guide On Philippine Taxation: Source
Tax Guide On Philippine Taxation: Source
source: http://www.bir.gov.ph/index.php/rulings-and-legal-matters/tax-guide-on-philippine-
taxation.html
Source: http://www.bir.gov.ph/index.php/bir-forms.html
Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track
1600WP
Operators
Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and
1602
Yield on Deposit Substitutes/Trusts/Etc.)
Annual Information Return of Income Tax Withheld on Compensation and Final Withholding
1604CF
Taxes
Withholding Tax Remittance Return (For Transactions Involving Real Property other than
1606
Capital Asset including Taxable and Exempt)
Account Information Form (AIF) for Self-employed Individuals, Estates and Trusts (engaged in
1701-AIF
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
Application for Registration For Individuals Earning Purely Compensation Income, and Non-
1902
Resident Citizens / Resident Alien Employee
Application for Registration for One-Time Taxpayer and Persons Registering under E.O. 98
1904
(Securing a TIN to be able to transact with any Government Office)
Application for Abatement or Cancellation of Tax, Penalties and/or Interest Under Rev. Reg.
2110
No. ______
2200 A Excise Tax Return for Alcohol Products
This form is to be accomplished every time a taxpayer pays taxes and fees which do not require
(Zipped the use of a tax return such as second installment payment for income tax, deficiency tax,
Excel) | (PDF) delinquency tax, registration fees, penalties, advance payments, deposits, installment payments,
etc.
Filing Date
1. Reconciliation of Listings for Enforcement (RELIEF)/Bureau of Customs (BOC) Data Program; and
Filing Date
BIR Form No. Payment Form - Under Tax Compliance Verification Drive/Tax Mapping
0613
Description
Download
This form shall be used in paying penalties assessed under the Tax Compliance Verification
(Zipped Drive/Tax Mapping.
Excel) | (PDF)
Filing Date
BIR Form No. Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld under RAs 1051,
1600 7649, 8241, 8424 and 9337
Download Description
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. Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators
1600WP
Description
Download
This return shall be in filed in triplicate by operators of race tracks for remittance of withholding of percentage tax
(Zipped Excel) | on race horse prizes and winnings on horse racing bets.
(PDF)
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. Monthly Remittance Return of Income Taxes Withheld on Compensation
1601C
Description
Download
This return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required
(Zipped Excel) | to deduct and withhold taxes on compensation paid to employees.
(PDF)
Filing Date
BIR Form No. Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)
1601E
Description
Download
This return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required
(Zipped Excel) to deduct and withhold taxes on income payments subject to Expanded / Creditable Withholding Taxes.
Filing Date
Manual EFPS
Large and On or before the tenth (10th) day of the month following the month In accordance with the
Non-large in which withholding was made except for taxes withheld for the schedule set forth in RR
Taxpayer month of December which shall be filed on or before January 15 of No. 26-2002 as follows:
the succeeding year.
Group A : Fifteen (15) days
following end of the month
BIR Form No. Monthly Remittance Return of Final Income Taxes Withheld
1601F
Description
Download
This return is filed by every Withholding Agent (WA)/payor who is either an individual or non-
(Zipped individual, required to deduct and withhold taxes on income payments subject to Final
Excel) | (PDF) Withholding Taxes.
Filing Date
BIR Form No. Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and
1602 Yield on Deposit Substitutes/Trusts/Etc.)
Download Description
(Zipped This return is filed by all banks, non-bank financial intermediaries, finance corporations,
Excel) | (PDF) 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 On or before the tenth (10th) day of the month following the month In accordance with the
Non-large in which withholding was made except for taxes withheld for the schedule set forth in RR
Taxpayer month of December which shall be filed on or before January 15 of No. 26-2002 as follows:
the succeeding year.
Group A : Fifteen (15) days
following end of the month
BIR Form No. Quarterly Remittance Return of Final Income Taxes Withheld (On Fringe Benefits Paid to
1603 Employees Other than Rank and File)
Download Description
(Zipped This return is filed by every Withholding Agent (WA / payor) who is either an individual or non-
Excel) | (PDF) individual, 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) To (EFPS)
On or before the tenth (10th) day of the month
On or before the fifteenth (15th) day of the month
following the quarter in which the withholding was
following the quarter in which the withholding was made
made
BIR Form No. Annual Information Return of Income Tax Withheld on Compensation and Final Withholding Taxes
1604CF
Description
Download
This return is filed by every employer or withholding agent/payor who is either an individual, estate, trust,
(Zipped Excel) | partnership, corporation, government agency and instrumentality, government-owned and controlled corporation,
(PDF) 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. Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt
1604E from Withholding Taxes
Download Description
(Zipped Excel) | This return is filed by every withholding agent/payor who is either an individual, estate, trust, partnership,
(PDF) 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.
BIR Form No. Withholding Tax Remittance Return (For Transactions Involving Real Property other than Capital Asset
1606 including Taxable and Exempt)
Download Description
(Zipped Excel) | This return is filed by every Withholding Agent/Buyer on the sale, transfer or exchange of real property classified
(PDF) 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