BIR Form Application Titles

BIR Form No.
0217 Application for Contractor's Final Payment Release Certificate
Download Description
(PDF) 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
(PDF) 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.
BIR Form No. 0901-D Tax Treaty Relief Application for Dividend Income
(PDF) 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
(PDF) Filing Date
BIR Form No. 0901-O Tax Treaty Relief Application for Other Income Earnings
(PDF) Filing Date
BIR Form No. 0901-P Tax Treaty Relief Application for Business Profits
(PDF) 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
(PDF) Filing Date
BIR Form No. 0901-S Tax Treaty Relief Application for Income from Services
(PDF) 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
BIR Form No. 0901-T Application For Relief From Double Taxation on Shipping and Air Transport
(PDF) 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. 1900 Application to Use Loose-Leaf / Computerized Books of Accounts and/or Accounting Records
(Zipped Excel) | (PDF) 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.
BIR Form No. 1901 Application for Registration for Self-Employed and Mixed Income Individuals, Estates/Trusts
(Zipped Excel) | (PDF) | Page 2 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.
BIR Form No. 1902 Application for Registration For Individuals Earning Purely Compensation Income, and Non-Resident
Citizens / Resident Alien Employee
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Description
(Zipped Excel) | (PDF)
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.
BIR Form No. 1903 Application for Registration for Corporations/ Partnerships (Taxable/Non-Taxable)
(Zipped Excel) | (PDF) 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).
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.
BIR Form No. 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)
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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 for Updating / Cancellation of Registration / Cancellation
of TIN / New Copy of TIN card / New copy of Certificate of Registration
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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. except those changes to be filed under Form 2305; 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
(Zipped Excel) | (PDF) 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
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
(Zipped Excel) | (PDF) 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.
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
(Zipped Excel) | (PDF) To be accomplished and filed by taxpayer applying for tax credits or refunds
Filing Date
BIR Form No. 1915 Application for Tax Credit Certificate Utilization
(Zipped Excel) | (PDF) To be accomplished and filed by taxpayer applying for tax credits certificate utilization.
Filing Date
BIR Form No. 1916 Tax Practitioner's Application for Accreditation (Individual)
(Zipped Excel) | (PDF) To be accomplished and filed by tax practitioners (individual) applying for accreditation
Filing Date
BIR Form No. 1917 Tax Practitioner's Application for Accreditation (Partnership/Corporation)
(Zipped Excel) | (PDF) To be accomplished and filed by tax practitioners (partnership/corporation) applying for
accreditation
Filing Date
BIR Form No. 1945 Application for Certificate of Tax Exemption for Cooperatives
(PDF) 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.
BIR Form No. 1701-AIF Account Information Form (AIF) for Self-employed Individuals, Estates and Trusts (engaged in trade and
business)
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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
(Zipped Excel) | (PDF) 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.
BIR Form No. 2304 Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income)
(Zipped Excel) | (PDF) 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. 2305 Certificate of Update of Exemption and of Employer's and Employee's Information
(PDF) A Certificate to be accomplished and issued in case of increase or decreases in exemption, change of status,
change in the person of employer, change in the type of employment, acquiring employment after having
registered as engaged in business or exercise of profession, change in the working status of the spouse,
execution of the "waiver to claim the Additional Exemption" by the husband, or revocation of the previously
executed "waiver to claim the Additional Exemption" by the husband.
Filing Date
File this form with the RDO where the taxpayer is registered, within ten (10) days after such change or
event. (This form is given to the main employer, copy furnished the secondary employer).
BIR Form No. 2306 Certificate of Final Income Tax Withheld
(Zipped Excel) | (PDF) 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
(Zipped Excel) | (PDF) 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.
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.
BIR Form No. 2316 Certificate of Compensation Payment / Tax Withheld For Compensation Payment With or Without TAx
Withheld
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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
(PDF) 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.
BIR Form No. 2000-OT Documentary Stamp Tax Declaration/Return (One Time Transactions)
(Zipped Excel) | (PDF) 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;
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 Stamps Tax Declaration/ Return
(Zipped Excel) | (PDF) This return is filed 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. by a metering machine user who imprints the documentary stamp tax due on the taxable document; 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.
BIR Form No. 2200-A Excise Tax Return for Alcohol Products
(PDF) 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
(Zipped Excel) | (PDF) 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;
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
Filing Date
of the abovementioned products from the place of production.
For EFPS Taxpayers,
BIR Form No. 2200-M Excise Tax Return for Mineral Products
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,
BIR Form No. 2200-P Excise Tax Return for Petroleum Products
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;

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
Filing Date
of the petroleum products from the place of production.
For EFPS Taxpayers,
BIR Form No. 2200-T Excise Tax Return for Tobacco Products
(PDF) 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
BIR Form No. 2200-S Excise Tax Return for Sweetened Beverages
(PDF) | (Guidelines) 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
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
BIR Form No. 1700 Annual Income Tax Return for Individuals Earning Purely Compensation Income (Including Non-
Download Business/Non-Profession Income)
(PDF) | (Guidelines) 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.
BIR Form No. 1701 Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts
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Description
(PDF) | (Guidelines)
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.
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.
BIR Form No. 1701Q Quarterly Income Tax Return for Individuals, Estates, and Trusts
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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.
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
BIR Form No. 1702-EX Annual Income Tax Return for Use ONLY by Corporation, Partnership and Other Non-Individual
Download 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
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.
BIR Form No. 1702-MX Annual Income Tax Return for Corporation, Partnership and Other Non-Individual with MIXED Income
Download Subject to Multiple Income Tax Rates or with Income Subject to SPECIAL/PREFERENTIAL RATE
(PDF) | (Guidelines) 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.
BIR Form No. 1702-RT Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer Subject Only
Download to REGULAR Income Tax Rate
(PDF)| (Guidelines) 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.
BIR Form No. 1702Q Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers
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Description
(Zipped Excel) |(PDF)
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.
BIR Form No. 1703 Annual Income Information Return for Non-Resident Citizens / OCWs and Seamen (for foreign-sourced
Download income)
(Zipped Excel) |(PDF) 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

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Description
(Zipped Excel) |(PDF)
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.
BIR Form No. 1706 Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (both Taxable
Download and Exempt)
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.
BIR Form No. 1707 Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock
Download Exchange
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.
BIR Form No. 1707-A Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local
Download Stock Exchange
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.
- 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.
BIR Form No. 1927 Application and Joint Certification
(Zipped Excel) | (PDF) | s40 Requirements 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.

BIR Form No. 0605-101 PAYMENT FORM FOR NO AUDIT PROGRAM (NAP)
(Zipped Excel) | (PDF) This form shall be used in making additional voluntary payment in compliance with the requirement of No
Audit Program (NAP)
Filing Date
BIR Form No. 0614 Enhanced Voluntary Assessment Program - Payment Form
(Zipped Excel) | (PDF) 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
(Zipped Excel) | (PDF) 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
(Zipped Excel) | (PDF) 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.
Filing Date
This form shall be filed in triplicate copies and tax shall be paid with any Authorized Agent Banks (AAB)
under the jurisdiction of the Revenue
BIR Form No. 0617 Tax Amnesty Payment Form (Acceptance of Payment Form) For Taxable Year 2005 and Prior Years
Pursuant to Republic Act No. 9480
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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.
Filing Date
BIR Form No. 0618 Abatement Program Payment Form(Pursuant to RR No. 15-2007)
(Zipped Excel) | (PDF) 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.
This form shall be filed in quadruplicate copies and tax sh
BIR Form No. 2110 Application for Abatement or Cancellation of Tax, Penalties and/or Interest Under Rev. Reg. No. ______
(Zipped Excel) | (PDF) 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.
Filing Date
BIR Form No. 2113 Enhanced Voluntary Assessment Program - Application Form
(Zipped Excel) | (PDF) 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
(Zipped Excel) | (PDF) 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
(Zipped Excel) | (PDF) 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.
BIR Form No. 2116 Tax Amnesty Return For Taxable Year 2005 and Prior Years (Pursuant to Republic Act No. 9480)
(Zipped Excel) | (PDF) 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.
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. Statement of Assets, Liabilities and Networth (SALN) As of December 31, 2005
(Zipped Excel) | (PDF) 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
(Zipped Excel) | (PDF) 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.
BIR Form No. 0605 Payment Form
(Zipped Excel) | (PDF) 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 Payment Form Covered by a Letter Notice
(PDF) 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
(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. 0619-E Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded)
(PDF) | (Guidelines) 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 of Final Income Taxes Withheld
(PDF) | (Guidelines) 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
BIR Form No. 1600 Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld under RAs 1051,
7649, 8241, 8424 and 9337
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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.
BIR Form No. 1600WP Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators
(Zipped Excel) | (PDF) | (Guidelines) 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
(PDF) 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 To

To (Manual)
January to November (EFPS)
A) Large and Non-large On or before the tenth (10th) day of the In accordance with the schedule set
Taxpayer following month in which withholding was forth in RR No. 26-2002 as follows:
made
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 To

To (Manual)
December (EFPS)
A) Large and Non-large On or before January 15 of the In accordance with the schedule set forth in RR
Taxpayer following year 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)
(PDF) / (Guidelines) 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
(PDF) | (Guidelines) 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
BIR Form No. 1602Q Quarterly Remittance Return of Final Taxes Withheld On Interest Paid on Deposits and Deposit
Substitutes/Trusts/Etc.
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Description
(PDF)
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
BIR Form No. 1603Q Quarterly Remittance Return of Final Income Taxes Withheld (On Fringe Benefits Paid to Employees Other
than Rank and File)
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Description
(PDF)
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
BIR Form No. 1604CF Annual Information Return of Income Tax Withheld on Compensation and Final Withholding Taxes
(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
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(Zipped Excel) | (PDF) 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.
BIR Form No. 1606 Withholding Tax Remittance Return (For Transactions Involving Real Property other than Capital Asset
including Taxable and Exempt)
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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.
BIR Form No. 1800 Donor’s Tax Return
(Zipped Excel) | (PDF) This return is filed 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 is 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. In case of donation to relatives, however, 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.
BIR Form No. 1801 Estate Tax Return

(Zipped Excel) | (PDF) This return is filed 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. Where though exempt from estate tax, the gross value of the estate exceeds two hundred thousand
(P200,000) pesos; or
c. 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 is filed within six (6) months from the decedent's death.
BIR Form No. 2550M Monthly Value-Added Tax Declaration
(Zipped Excel) 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 Manual EFPS

A) Large and Non-large Not later than the 20th day following In accordance with the schedule set forth in RR
Taxpayer the close of the month. 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
(Zipped Excel) |Download Relief Data Entry & Validation Module This return/declaration shall be filed in triplicate by the following taxpayers;
ver 2.0
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)
BIR Form No. 2551M Monthly Percentage Tax Return
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 Manual EFPS

A) Large and Non-large Not later than the 20th day following In accordance with the schedule set forth in RR
Taxpayer the end of each month. 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
(PDF) / (Guidelines) 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:
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.
BIR Form No. 2552 Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through The Local
Stock Exchange or Thru Initial and/or Secondary Public Offering
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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 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
(Zipped Excel) | (PDF) 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.

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BIR Form No.

0217 Application for Contractor's Final Payment Release Certificate

(PDF) Filing Date

(PDF) Filing Date

(PDF) Filing Date

(PDF) Filing Date

(PDF) Filing Date

(PDF) Filing Date

(PDF) Filing Date

(PDF) Filing Date

Filed each time taxpayer needs to print receipts and invoices.

BIR Form No. 1914 Application for Tax Credits/Refunds

BIR Form No. 2306 Certificate of Final Income Tax Withheld

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

BIR Form No. 2322 Certificate of Donation

BIR Form No. 2000 Documentary Stamps Tax Declaration/ Return

(Zipped Excel) | (PDF) This return is filed by the following:

For EFPS Taxpayer

(PDF) This return shall be filed in triplicate by the following:

For EFPS Taxpayers,

(Zipped Excel) | (PDF) 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,

For EFPS Taxpayers,

(Zipped Excel) | (PDF) This return shall be filed in triplicate by the following:

1. Owner, lessee, concessionaire or operator of the mining claim;

For EFPS Taxpayers,

(Zipped Excel) | (PDF) This return shall be filed in triplicate by the following:

1. Manufacturer, or producer of locally manufactured, produced or refined petroleum products;

3. Importer or purchaser who resells or uses kerosene as aviation fuel;

For EFPS Taxpayers,

(PDF) This return shall be filed in triplicate by the following:

1. Manufacturer or producer of locally manufactured or produced tobacco products;

For EFPS Taxpayers

1. Manufacturer or producer of locally manufactured or produced sweetened beverages; and

For EFPS Taxpayers

4. A minimum wage earner or an individual who is exempt from income tax.

This return shall be filed by a Corporation, Partnership and Other Non-Individual

(Zipped Excel) |(PDF) Description

BIR Form No. 1704 Improperly Accumulated Earnings Tax Return

(Zipped Excel) |(PDF) Description

- it is not classified as a capital asset

(Zipped Excel) |(PDF) Description

(Zipped Excel) |(PDF) Description

BIR Form No. 1927 Application and Joint Certification

Deadline for payment of EVAP amount is December 30, 2005.

Deadline for payment of the IVAP amount is December 29, 2006.

This form shall be filed in quadruplicate copies and tax sh

Deadline in the filing of the application form is on December 30, 2005

BIR Form No. 2114 NO AUDIT PROGRAM PARTICIPATION FORM

BIR Form No. 0605 Payment Form

This form shall be accomplished:

BIR Form No. 0611-A Payment Form Covered by a Letter Notice

2. Tax Reconciliation Systems (TRS).

This form shall be accomplished everytime a penalty is due.

In accordance with the schedule set forth in RR No. 26-2002 as follows:

In accordance with the schedule set forth in RR No. 26-2002 as follows:

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.

For the months of To

Group B : Fourteen (14) days

Group C : Thirteen (13) days