12 BTAC PG Module 300

Module 300
Basic Taxation Process
Basic Tax Administration Course RFP 300 Slide –

VER 2.2 – March 2019
Module Objectives
Identify all relevant topics regarding the
BIR taxation processes, from registration
to filing and payment; and
Familiarize with the BIR’s channels of

payments.

VER 2.2 – March 2019 2
Topic Outline
Registration
 Primary Registration
 Secondary Registration
 Streamlining of Documentary Requirements
 Single Window Policy
Filing and Payment
 Types of Taxes
o Income Tax
o Estate Tax
o Donor’s Tax
o Value-Added Tax (VAT)
o Other Percentage Taxes (OPT)
o Excise Tax
o Documentary Stamp Tax (DST)
o Capital Gains Tax (CGT)
Topic Outline
Filing and Payment
 Withholding Tax System
 Channels of Payment
o M-Payment
o mRCOS
o eFPS and eBIR Forms

How do most taxpayers feel
about taxes?
…as a heavy burden!

Basic Tax Administration Course RFP 300 Slide – 5
Taxation Process
Audit/
Registration Filing Payment
Enforcement
ITS/eTIS

Related Issuance
Revenue Regulations No. 7-2012
Subject: Amended Consolidated Revenue

Regulations On Primary Registration, Updates,
and Cancellation

Definition of Terms
 Primary Registration – the process by which a person,
whether an individual, including estates and trusts, or a
corporation and other juridical entities, upon application
and full compliance with the registration requirements
prescribed in these Regulations, is registered with and
consequently included in the registration database of the
Bureau of Internal Revenue (BIR).
 TIN Issuance and Registration – issuance of TIN to all
persons who will engage in business, practice of
profession or employment
Definition of Terms
 Purely TIN Issuance – TIN issued to applicants under
Executive Order (EO) 98, series of 1998.
 Secondary Registration – subsequent registration activities
after the issuance of BIR Certificate of Registration (COR)
engaged in business relative to the printing and issuance of
official receipts/sales invoices; keeping/registering of
books of accounts and other accounting records; applying
for certain accreditation requirements and securing other
applicable registration-related permits.

Definition of Terms
 Taxpayer Identification Number (TIN) – system-
generated reference index number issued and
assigned by the BIR to each and every person
registered in its database.
 Overseas Contract Worker (OCW)/Overseas
Filipino Worker (OFW) – an individual citizen of the
Philippines as defined in Section 2 of the Revenue
Regulation 1-2011

Definition of Terms
 Commencement of Business – in the case of
pursuit of business or practice of profession, it shall
be reckoned from the day when the first sale
transaction occurred or within thirty (30) calendar
days from the issuance of Mayor’s
Permit/Professional Tax Receipt (PTR) by LGU, or
Certificate of Registration issued by the Securities
and Exchange Commission (SEC), whichever
comes earlier.
Definition of Terms
 Head Office (HO) – the declared specific or identifiable
principal place/head office of business as stated in the
Articles of Incorporation/Articles of Partnership/Articles
of Cooperation/DTI Certificate of Registration, as the
case may be, or, in the absence thereof, the place where
the complete books of accounts are kept.
 Branch – a separate or distinct establishment or place of
business where sales transactions are conducted
independently from the HO.

Definition of Terms
 Facility – may include but not limited to place of
production, showroom, warehouse, storage place,
garage, bus terminal, or real property for lease with
no sales activity. A facility shall be registered as a
branch whenever sales transactions/activities are
conducted thereat. Registration of the “Facility” with
no sales activity is not subject to payment of Annual
Registration Fee (ARF).

Definition of Terms
 Administrative Office – an office where records of
sales and/or cash collections are kept which can be
registered either as HO or branch.
 Principal or Main employer – employer to whom an
employee renders his services for most of his time
during the taxable year.
 Mixed Income Earner – an individual earning
compensation income from employment, and
income from business, practice of profession and/or
other sources aside from employment.
Definition of Terms
 Minimum Wage Earner (MWE) – a worker in the
private sector who is paid with a statutory minimum
wage (SMW) rates, or to an employee in the public
sector with compensation income of not more than the
statutory minimum wage rates in the non-agricultural
sector where the worker/employee is assigned. Such
statutory minimum wage rates are exempted from the
income tax. Likewise, the exemption covers the
holiday pay, overtime pay, night shift differential pay,
and hazard pay earned by an MWE.
Definition of Terms
 Self-employed Individual – a sole proprietor or an
independent contractor who reports income earned
from self-employment. She/He controls who
she/he works for, how the work is done and when it
is done. It includes those hired under a contract of
service or job order, and professionals whose income
is derived purely from the practice of profession and
not under an employer – employee relationship.

Definition of Terms
 Updates – the process where information previously
supplied during the Primary Registration process are
changed or modified (e.g., surname, address within same
district office, exemption status and qualified dependents,
etc.) either upon the taxpayer’s or BIR’s initiative.
 Transfer of Registration – the process of transmitting the
records of a registered taxpayer from one BIR district office
to another where the new registered address falls under
the jurisdiction of a BIR district office other than where it is
currently registered.
Definition of Terms
 Cancellation – the process where information on
Primary Registration of a taxpayer is tagged as
“cancelled” but remains part of the BIR’s registration
database.
 End dating – process of indicating in the system the
end of the taxable period or date of the last return
period for a particular registered form type/tax type
where a return is required to be filed (to prevent the
creation of stop filer cases).

Definition of Terms
 Stop Filer cases – system created cases when a
taxpayer fails to file a return for a required tax type
for a taxable period (i.e., Income Tax, VAT,
Percentage Tax, etc., which is required to be filed
regularly (monthly, quarterly, annually).
 Tagging – process where a taxpayer’s business
registration information is tagged as “Inactive” but
remains part of the BIR’s registration database.

Definition of Terms
 Inactive – the business status of any of the
following:
o A non-individual taxpayer that has notified the

BIR district office of the temporary cessation of
its business operations;
o A taxpayer who has stopped filing all its tax
returns for the last two (2) years, requiring the
notice of investigation;

Definition of Terms
o A newly registered taxpayer who fails to file
the required tax returns/declarations due for
the applicable initial quarter;
o A taxpayer who may be identified as such by
the CIR in a separate revenue issuance.
 Ceased/Dissolved – the status of a registered
taxpayer who has completed the requirements for
cancellation of registration prior to the termination
of audit.
Policies on TIN Application & Issuance
General Rules
 Once assigned to a particular taxpayer, the TIN, is non-
transferable;
 Only one TIN shall be assigned to the taxpayer, regardless of
variety of transactions;
 The Estate of a deceased person or a Trust under an
irrevocable trust agreement shall be issued a TIN separate and
distinct from the TIN of the deceased person and/or trustee;
 Minors who are earning and/or who are under the
circumstances prescribed under Executive Order (EO) No. 98,
series of 1998 shall be supplied with TIN;
General Rules
 Non-Resident Aliens Not Engaged in Trade or Business
(NRANETB) or Non-Resident Foreign Corporations (NRFC)
shall be issued TINs for purposes of withholding taxes on
their income from sources within the Philippines.
 Branches of identified Large Taxpayer shall be registered at
the Large Taxpayers Service (LTS) where the HO is registered;
and
 All incorporators of corporations/associations (stock and non-
stock), partners of partnerships and members of cooperatives
must have TINs.
Persons Who are Required to or May Secure TIN
 Every person subject to any national internal revenue tax
 Any person who, although exempt from the imposition of the
taxes imposed under the Code, as amended, is nevertheless
required to withhold taxes on account of income payments
made to taxable individuals or entities;
 Pursuant to Section 236(I) of the NIRC, as amended, any
person required under the authority of said Code, as
amended, to make, render or file a return, statement or other
document whereby he is required to indicate his TIN in such
return, statement or document……
 ….. filed with the BIR for his proper identification for tax purposes,
and which he shall indicate in certain documents, such as, but not
limited to the following:
o Sugar quedans, refined sugar release order or similar
instruments to reflect the TIN of the owner or seller of the
sugar;
o Domestic bills of lading to reflect the TINs of the owner/s of
the ships and consignees of commercial value shipment;
o Documents to be registered with the Registry of Deeds or
Assessor’s Office, to reflect the TINs of persons who are
parties to the real property transactions;
o Registration certificates of transportation equipment by land,
sea or air, to reflect the TINs of transport equipment owners;
o Documents to be filed or registered with the SEC;
o Building construction permits to reflect the TINs of owners
and contractors of buildings and civil works;
o Application to open bank account or loan with banks,
financial institutions and other financial intermediaries;
o Application for Mayor’s Permit;
o Application for business license with the DTI;
o Other documents such as the following:
 Official receipts, invoices and vouchers required to be
issued by persons who are not engaged in business, non-
government organizations, including non-stock, non-
profit organizations or foundations;
 Application for franchise from the Land Transportation
and Franchising Regulatory Board (LTFRB), Maritime
Industry Authority (MARINA) and other government
regulatory authorities;

 Application for accreditation with the Department of
Education (DepEd), Commission on Higher Education
(CHED) and other agencies;
 Application for Tax Exemption and registration as Donee
institution;
 Application for Tax Clearance from internal tax liabilities;
 Application for business or travel passport with the DFA or
persons who are gainfully employed;
 Application for Community Tax Certificate with a LGU of
persons who are gainfully employed;
 Bid forms for government contracts; and
 Such other documents similar to any of the above or as
hereafter are required.
 Pursuant to EO 98, series of 1998, persons whether
natural or juridical, dealing with all government
agencies and instrumentalities, including
Government-Owned and/or Controlled
Corporations (GOCCs), and all Local Government
Units (LGUs), are thereby required to incorporate
their TIN in all forms, permits, licenses, clearances,
official papers and documents which they secure
from these government agencies, instrumentalities,
including GOCCs and LGUs.
Securing of TIN through Other Facilities/Agencies
While the application and issuance of TIN is generally
made through the concerned BIR district office, the
same upon certain circumstances provided for by
existing rules and regulations, may be obtained either
through the e-REG facility in the BIR website, or through
the SEC or through other facilities/agencies as may be
made available in the future, Philippine Business
Registry under DTI.
Applicants whose TINs have been secured

through the e-REG facility
They shall complete their registration with the
BIR district office (e.g. persons to engage in
business/practice of profession), but shall no
longer be required to fill out the forms for
“Application for Registration”.

Registration of Business Taxpayers
 If upon validation it can be determined that the
business is non-existent and fails to file regularly
the tax returns/declarations for his/her/its
registered tax types, the BIR district office shall
observe the procedures on tagging of the
taxpayer’s status as “Inactive” pursuant to Section
11(2) of the Regulation.

Business taxpayers and those required to issue receipts,
shall submit the following requirements to complete their
registration:
 Application for Authority to Print (ATP) Receipts/
Invoices;
 Registration of Manual Books of Accounts; or
 Application for Permit to use Computerized Accounting
System (CAS) or components thereof, if applicable;
 Application for Permit to use Loose Leaf Accounting
Records, if applicable;
 Application for Permit to Use CRM/POS Machines, and
the like, if applicable; and
 Permit to Operate for taxpayers engaged in
activities/transactions involving products subject to
excise taxes.
Issuance of TIN Card
Issuance of TIN Card for the first time shall be
free of charge subject to the provisions of Section
15 of the Regulations. The same must be
processed and released to the applicant within
the same day upon the submission to the BIR
district office of the complete documentary
requirements as prescribed in the Regulations
after the cut-off period of 1 p.m.
The TIN Card shall contain the following information:
 Serial Number;
 Registered Name of the applicant;
 TIN;
 Address;
 Birth date or date of incorporation;
 Date of issue;
 Signature of the CIR;
 Signature of the TIN owner or duly authorized
representative; and
 A box shall be provided for picture (if
individual).
Registration of Business, Employment &
Other Undertakings
Individuals engaged in business or practice of profession
and juridical entities, unless otherwise exempted, shall:
 Pay Annual Registration Fee (ARF), if applicable;
 Secure Certificate of Registration (COR);
 Proceed to Secondary Registration;
 Get “Ask for Receipt” notice, if applicable; and
 Attend the taxpayer’s initial briefing to be
conducted by the BIR district office for new
registrants in order to apprise them of their rights
and duties/responsibilities.
Other Undertakings
To complete the registration requirement pursuant to Section
236(A) of the NIRC of 1997, as amended, the following persons shall
comply with the procedures and requirements in Annex "A" and
Section 6 of the Regulation:
 Self-employed individuals, estates and trusts, and their
branches or facilities, if any;
 Corporations, partnerships, cooperatives, associations
(whether taxable or non-taxable) and their branches and
facilities, if any;
 Government Agencies and/or Instrumentalities (GAIs),
GOCCs, LGUs, and their branches and facilities, if any; and
 Employees.
Other Undertakings
Prescribed Period to Complete Primary Registration
 On or before the commencement of business.
 Commencement of business shall be reckoned as defined in
Section 3(6).
 Before payment of any tax due.
 Subject to the requirements of Section 4(B)(i) of the Regulation,
parties to ONETT transactions who, at the time of their
transaction, have not yet been issued a TIN shall apply for
issuance thereof at the time of payment of the tax due.
 Before or upon filing of any applicable tax return, statement or
declaration as required by the code, as amended.
 Within ten (10) days from date of employment.
 Application under EO 98, series of 1998.
Certificate of Registration
Persons Entitled to the Issuance of COR
The COR shall only be issued to individuals engaged in
business or practice of profession and to juridical persons
(whether taxable or exempt) by the BIR district office
concerned (i.e., BIR district office of HO/Branch/Facility) upon
compliance with the requirements for registration subject to
the provisions of Section 4(4) of the Regulation.
Persons Not Covered by the Issuance of COR
Employees, ONETT taxpayers, and/or persons who have
secured a TIN under EO 98, series of 1998 with the BIR shall not
be issued a COR.
Information contained in the COR
The COR shall contain information pertinent but not limited to the
following:
 Name of the taxpayer;
 Registered/Residence Address, whichever is applicable;
 Business /Trade Name;
 Taxpayer Type;
 RDO Code;
 TIN including the Branch Code extension number;
 Date of registration and generation/issuance of COR;
 Particular Tax Types which the taxpayer is required to file
returns/pay taxes due thereon, if any and the particular
tax rate (0% or 12%) if subject to VAT;
 Particular tax incentives granted and the line of
business for which the tax incentive has been
granted and the period covered by such tax
incentive, if applicable;
 Registration Certificate Number with the SEC, DTI,
Cooperative Development Authority (CDA), Board
of Investment (BOI), Subic Bay Metropolitan
Authority (SBMA), Bases Conversion and
Development Authority (BCDA), or any other
applicable government agency under which the
entity/association has accredited itself in order to
avail of certain tax incentives or preferential tax
rates;
 Line of Business and its Philippine
Standard Industry Code (PSIC) including
the Philippine Central Product
Classification (PCPC) for the classification
standards of goods and/or services for
sale;
 Name of approving Revenue District
Officer (RDO); and
 Date of signing/approval.

Issuance of COR to HO, Branch, and Facility
Subject to the provisions of Section 4(4) of the
Regulation, each HO, and / or branch shall be
issued with a COR within the period/time
prescribed under the existing “BIR Citizens
Charter”. The taxpayer may opt to request for
delivery of his COR via courier subject to the
payment of fees to be prescribed in a separate
Revenue Memorandum Order (RMO).
Posting of COR
Persons mentioned in the Regulation shall post
or exhibit his/its original COR and duly
validated ARF Return at his/its principal place
of business and at each branch and/or facility
in a way that is clearly and easily visible to the
public.

Annual Registration Fee (ARF)
An ARF in the amount of Five Hundred Pesos (P500.00) for every
HO and/or branch shall be paid upon registration and every
year thereafter on or before January 31 using BUR Form 0605.
Exempt from the Imposition of ARF
 Cooperatives duly registered with the CDA;
 Individual residents earning purely compensation income
 OCWs/OFWs;
 Marginal Income Earners;
 GAIs, in the discharge of their governmental functions;
 LGUs, in the discharge of their governmental functions;

 Tax exempt corporations such as those
enumerated under Section 30 of the Code, as
amended, in pursuance of tax-exempt activities;
 Non-stock/non-profit organizations not
engaged in business;
 Persons subject to tax under one-time
transactions;
 Persons registered under EO 98, series of 1998;
and
 Facility/ies where no sales transactions occur.
The ARF shall be paid to an Authorized Agent Bank (AAB)
located within the BIR district office or to the Revenue
Collection Officer (RCO) or duly authorized Treasurer of
the City or Municipality where each place of business or
branch is registered, or thru the BIR-accredited payment
facilities such as Electronic Filing and Payment System
(EFPS) and G-Cash. Payment of ARF shall be made thru
EFPS for taxpayers mandated to use EFPS such as Large
Taxpayer, Top 20,000 Corporation, Top 5000 Individuals,
etc. for their respective HO and Branches.
Registration Requirements
Every person, who is required to register with
the BIR under Section 4 of the Regulations,
shall register each type of internal revenue tax
for which he/it is obligated to file a return or
pay taxes due thereon.

Generally, registration of tax types by a business
entity consists of but not limited to the following
internal revenue taxes/fees:
1. Income tax;
2. VAT and/or percentage tax;
3. Withholding tax on compensation;
4. Creditable withholding tax at source on
certain income payments;
5. Final withholding tax on certain income
payments;
6. Documentary Stamp Tax;
7. Excise tax; and
8. Annual Registration Fee.
For purposes of determining the proper tax type (i.e.,
whether VAT or other percentage taxes) based on the nature
of the business activity of the taxpayer, the following rules
shall apply:
 VAT Registration, in General - Any person who, in the
course of trade or business, sells, barters, exchanges
goods or properties, or engages in the sale of services
subject to VAT imposed in Sections. 106 and 108 of the
Tax Code, as amended, shall register the VAT tax type
with the BIR district office having jurisdiction over the
HO.
 Mandatory VAT Registration - Any person who, in
the course of trade or business, sells, barters or
exchanges goods or properties or engages in the
sale or exchange of services shall liable to
register the VAT tax type if:
o His gross sales or receipts for the past twelve
(12) months, other than those that are exempt
under Section 109 (1) (A) to (U) of the Tax Code,
as amended, have exceeded Three Million
Pesos (P3,000,00.00); or
o There are reasonable grounds to
believe that his gross sales or receipts
for the next twelve (12) months, other
than those that are exempt under
Section 109 (1) (A) to (U) of the Tax Code,
as amended, will exceed Three Million
Pesos (P3,000,000.00).

 Non-VAT Registration - The following are not
required to register VAT as a tax type:
o Those persons subject to other percentage
taxes under Title V of the Tax Code, as
amended.
o Those whose transactions are VAT-exempt as
enumerated under Section 109 of the Tax Code,
as amended.
o Marginal Income earners.
 Registration for Documentary Stamp Tax (DST)
The registration for the tax type of DST shall be made
upon initial registration with the BIR by taxpayers who
are expected to be liable to pay DST on a periodic
basis.
 Registration for Excise Tax
The registration for the tax type of excise tax shall
only be applicable to those taxpayers liable to pay
the excise tax on domestically produced / extracted
articles under Title VI of the Tax Code, as amended.
 Registration for Withholding Tax
The registration for the pertinent withholding tax types
shall be made by all withholding agents, such as NGAs
and its instrumentalities, GOCCs, LGUs including certain
tax-exempt entities.
With respect to business entities with branch/es, the
rules on the registration of tax types as provided
hereunder shall be observed:
Registration shall be with the HO only
o Income Tax
o VAT
 Registration with the HO and/or branches
a taxpayer, except identified large taxpayers required to file
consolidated tax returns for VAT and income tax, has the
option to register the following tax types either only at the HO
for consolidated filing and payment or at each of its branches
where it employs decentralized filing and payment:
o Percentage tax
o Withholding tax on compensation
o Creditable withholding tax at source on certain
income payments
o Final withholding tax on certain income payments
o Documentary stamp tax
o Excise tax
Transfer of Registration
In case a registered person transfers his
registered address to a new location, it shall be
his duty to inform the BIR district office where
he is registered of such fact by filing the
prescribed BIR Form specifying therein the
complete address where he intends to transfer.

Transfer of Registration of NON-BUSINESS
individuals (EO 98, series of 1998 or ONETT)
Taxpayers initially issued TINs for ONETT/ EO
98, series of 1998 shall submit the proper
Application Form to the BIR district office where
he intends to establish his business address or
the new employer’s BIR district office or at the
BIR district office of his residence, whichever is
applicable.
Transfer of Registration of Local Employees
 Individuals Earning Purely Compensation Income
In case of transfer due to change of employer, it shall be
the responsibility of the new employer to notify his BIR
district office by submitting the duly accomplished form of
the employee.
 Transfer of Employees of Transferring Employers
Registration of employees should follow the BIR district
office registration of their employers. Accordingly, a
Transfer of employer's BIR district office carries with it the
transfer of the registration of employees earning pure
compensation income mainly from said employer.
Registered employee who intends to engage in
business or practice of profession
An individual who is registered as an employee
in one BIR district office but subsequently
applies for registration as a business
taxpayer/professional in another BIR district
office shall submit the proper form to the BIR
district office having jurisdiction over his
business address.
Transfer of Taxpayers Engaged in Business or
Practice of Profession (Individual / Non-Individual)
 Branches / Facilities
Request for transfer of registration of
branch/facility shall be filed at the BIR district
office where such branch/facility is registered.
Where no tax type is registered except ARF,
transfer shall be completed by the old BIR
district office within five (5) days from receipt of
the request.
Transfer of Taxpayers Engaged in Business or
Practice of Profession (Individual / Non-Individual)
 Head Office (HO)
The following policies are to be observed with
respect to the transfer of registration of HO:
o As a general rule, transfer of HO from one BIR
district office to another is discouraged. Only
transfers by a HO to a bigger Office or
Business Establishment/Store can be
allowed.
 A taxpayer requesting for transfer of his/her/its
HO should not be allowed to transfer to a BIR
district office where his/her/its previous
RDO/ARDO is currently assigned.
 The taxpayer requesting for transfer shall file the
proper form to the old BIR district office together
with the prescribed attachments listed in Annex
"A" of the Regulation.

 The new BIR district office shall be furnished by
the taxpayer with a copy of the update form duly
received by the old BIR district office.
 The transfer of HO shall be effective upon
approval by the old BIR district office which
should not exceed the ten (10) working days
prescribed period from the date of complete
submission of the required documents.

 The request for transfer shall be processed by
the old BIR district office based on the
supporting documents submitted by the
transferring taxpayer. Upon receipt of the update
form duly received by the old BIR district office,
the new BIR district office shall immediately
conduct an ocular inspection of the transferring
taxpayer’s actual business location.

Certificate of Registration (COR)/Authority to Print
(ATP)
The new BIR district office shall issue the COR
immediately after the transfer of the taxpayer’s
registration by the old BIR district office. The COR,
Sales Invoice/Official Receipt (SI/OR) used in the
old business location can still be used in the new
business location without penalty, until a new COR
and ATP is issued by the new BIR district office
provided that the taxpayer can show a copy of duly
received updates.
Filing of Tax Returns
The filing of tax returns and payment of taxes
to the new BIR district office shall commence
following the issuance of the new COR. The
new BIR district office shall be responsible for
notifying the taxpayer concerned that the
transfer of registration has already been
completed.
Other Registration Updates
Regular Updates
The instances when a taxpayer must update his
registration information include (but are not
limited to) the following:
 A change in the nature of the business from
sale of taxable goods and/or services to
being VAT-exempt in accordance with
Section 109 (1) of the Tax Code, as amended.
 A person whose transactions are exempt from VAT
but voluntarily registered under the VAT system, and
after the lapse of three (3) years after his registration
applies for cancellation of his VAT registration.
 A VAT-registered person whose gross sales or
receipts for three (3) consecutive years did not
exceed the amount of Three Million Pesos
P3,000,000.00.
 Any other changes/updates in registration
information previously supplied, including
cancellation or change in any tax types.

Conversion of Taxpayer Status from Active to Inactive:
 The cancellation of business registration of an
individual shall not automatically cancel his TIN. The
TIN shall remain active subject to subsequent updates
on his registration.
 In the case of juridical entities, the BIR district office
shall prepare a monthly list of non-individual taxpayers
filing for cancellation of business registration for
submission to the Assistant Commissioner – Information
Systems Development & Operations Service (ACIR,
ISDOS) through the Revenue Data Centers (RDC) for
purposes of tagging said taxpayers as “Inactive.”
 In the case of TIN issued to an Estate of a
decedent under ONETT, upon full payment of the
estate tax by the heirs, administrator or executor,
the issued TIN of the estate shall be tagged as
“Inactive”.
 Registered taxpayers who failed to file any tax
return for two (2) consecutive years or more shall
be tagged as “Inactive” and an investigation shall
be initiated.

Cancellation of Registration
The cancellation of registration may either pertain
to cancellation of business registration and/or the
assigned TIN. Application for TIN/Registration
cancellation shall take place upon:
 Death of individual;
 Full settlement of the tax liabilities of the
estate;
 Discovery of a taxpayer having multiple TINs;
and
 Dissolution, merger or consolidation of
juridical person.
Certification Fee
Any request for certification that may be
requested by a taxpayer from the BIR district
office where he is registered on matters relating
to his registration shall be charged with a fee in an
amount not exceeding one hundred pesos
(P100.00), in addition to the documentary stamp
tax imposed under Section 188 of the Code, as
amended, subject to change upon approval of the
CIR thru a subsequent issuance.
BIR Registration Forms
All existing BIR registration forms shall be
enhanced and updated with the view of
simplifying the information fields and
standardizing the data/encoding format
and/or abbreviations for easy and effective
upload to the Registration System Database.

Penalty Provisions
Failure to register (those who are found
unregistered during TCVD) – Subject to the
penalties under prevailing revenue issuances;
 Criminal Penalty – Fine of not less than
P5,000.00 but not more than P20,000.00
and imprisonment of not less than 6 months
but not more than 2 years. (Sec. 236/258 of
NIRC, as amended and RMO 7-2015).

Penalty Provisions
Compromise Penalties
 Late Registration P1,000.00 (RR 7-2012)
 Late Registration thru enforcement (TVCD)
(RMO 19-2007):
Local Establishment Penalty
Cities P20,000.00
1st Class Municipalities 10,000.00
2nd Class Municipalities 5,000.00
3rd Class Municipalities 2,000.00

Venues and Forms
Taxpayer When to register Form to Where to register
be used
Local Within ten (10) days from date of 1902 RDO having jurisdiction over the
Employees employment registered address of employer
E.O 98 Application shall be 1904 Revenue District Office having

accomplished and filed before jurisdiction over residence of the
transacting with any government applicant
agencies or instrumentalities
Self- On or before commencement of 1901 RDO having jurisdiction over the
employed/ business or payment of any tax place of business
Professionals due
Corporations/ On or before commencement of 1903 RDO having jurisdiction over the
Partnerships business or payment of any tax place of business
due *Sec. 244 as amended in the Sec. 236 of the NIRC

Venues and Forms
Taxpayer When to Form to be Where to register
register used
Local Government Before or 1903 RDO having
Units (LGUs)/ upon filing of jurisdiction over the
Government any applicable registered address of
Agencies tax return, the LGU or agency
Instrumentalities statement or
(GAIs) declaration
Cooperatives Before start of 1903 RDO having
the business jurisdiction over the
or payment of place of business
any tax due *Sec. 244 as amended in the Sec. 236 of the NIRC

Venues and Forms
One-Time Transactions (ONETT)
Taxpayer When to register Form to Where to register
be used
Sale of real Before filing of any tax 1904 RDO where real property is
property returns located
Estate without Before filing of any tax 1904 Residence of the decent at
proprietary act. returns the time of death
Sale of shares of Before filing of any tax 1904 RDO where the seller is
stock (Unlisted) returns registered
Sale of shares of Before filing of any tax 1904 Where stock exchange is
stock (Listed) returns located
Donation Before filing of any tax 1904 Residence of the donor
returns *Sec. 244 as amended in the Sec. 236 of the NIRC

Secondary Registration
It shall pertain to subsequent registration
activities after the issuance of BIR Certificate of
Registration (COR) relative to the printing and
issuance of official receipts/sales invoices;
keeping/registering of books of accounts and
other accounting records; applying for certain
accreditation requirements and securing other
applicable registration-related permits.
Registration of Book Accounts
 RR No. 7-2012 - Amended Consolidated Revenue
Regulations on Primary Registration, Updates and
Cancellation
 RR No. 17-2013 - Prescribes the Guidelines on the
Preservation of Books of Accounts and Other
Accounting Records
 RR No. 5-2014 - Amends RR No. 17-2013, which
Deals with the "Preservation of Books of Accounts
and Other Accounting Records"

Registration of Book Accounts
 RMO No. 29-2002 - Prescribes the Revised Procedures in the
Processing and Approval of Applications for Permit to Adopt
Computerized Accounting System (CAS) or Components
Thereof
 RMC No. 13-82 - Procedure in the Issuance of Permits to Use
Loose Leaf Books of Accounts, Records, Invoices and Receipts.
 RMC No. 82-2008 - Circularizes the Procedures for
Registration of Manual Books of Accounts
 RMC No. 7-2014 - Clarifies the Issues on the Registration and
Compliance Requirements of Marginal Income Earners
pursuant to Revenue Regulations No. 7-2012
Authority to Print Receipts & Invoices
 RR No. 18-99, - VAT on Services of Banks, Non-bank
Financial Intermediaries and Finance Companies
 RR No. 12-2003 - VAT on Services of Banks, Non-
bank Financial Intermediaries and Finance
Companies
 RR No. 15-2012 - Accreditation of Printers as a
Prerequisite to Their Printing Services of Official
Receipts, Sales Invoices and Other Commercial
Receipts and/or Invoices
 RR No 18-2012 - Processing of Authority to Print (ATP)
Official Receipts, Sales Invoices, and Other Commercial
Invoices Using the On-line ATP System and Providing for
the Additional Requirements in the Printing Thereof
 RMO No. 54-97 - Guidelines and Procedures on TIN and
Correspondence Issuance in Case of System Non-
availability for Computerized RDOs
 RMO No. 69-98 - Issuance of Permit to Print Sales
Invoices and Receipts; and Audit Notice for the
Investigation of Tax Cases
 RMO No. 74-98 - Amendments to Revenue
Memorandum Order Nos. 69-98 and 54-97
 RMO No. 83-99 - Clarified Procedures in the Issuance of
Authority to Print (ATP) Invoices and Receipts
 RMO No. 56-2000 - Revised Schedule of Suggested
Compromise Penalties under Revenue Memorandum
Order (RMO) No. 1-90, dated November 28, 1989, for
violation of Section 264 of the National Internal Revenue
Code of 1997 Relating to the Printing, Possession, Use
and Issuance of Sales or Commercial Invoices.
 RMO No. 28-2002 - Modified Guidelines and Procedures in
Processing Application and Issuance of Authority to Print
(ATP) Receipts, Sales or Commercial Invoices
 RMO No. 12-2013 - Prescribes the Work-around Guidelines
and Procedures in the Processing of Authority to Print (ATP)
Official Receipts, Sales Invoices and Other Commercial
Invoices in the Interim Period until the Online ATP System is
Fully Developed
 RMO No. 13-2013- Prescribes the Work-around Procedures in
the Accreditation of Printers as a Prerequisite to the Printing
of Official Receipts, Sales Invoices and Other Commercial
Receipts and/or Invoices
Authority to Use CAS/Loose-leaf
Books of Accounts
 RMO No, 21-2000 - Processing and Approval of
Taxpayer's Application for Permit to Adopt
Computerized Accounting System and/or
Components Thereof
 RMO No. 29-2002 - Revised Procedures in the
Processing and Approval of Applications for Permit
to Adopt Computerized Accounting System (CAS)
or Components Thereof Amending RMO 21-2000

Application for Permit to Use Cash
Register Machine (CRM) and/or Point
of Sales Machine (POS)
 RR No. 10-99 - Prescribes the Procedures for the Grant of
the Permit to Use Cash Registers and Point-of Sale
Machines in Lieu of Registered Sales Invoices or
Receipts
 RR No. 5-2005 - Prescribes the Monthly Submission of
Sales Report and Other Information Generated by Cash
Register Machines (CRMs) and Point of Sales Machines
(POS) and/or Any Machine Sales Generating
Receipt/Invoice Registered with the BIR
Application for Permit to Use Cash
Register Machine (CRM) and/or Point
of Sales Machine (POS)
 RMO No. 29-2002 - Prescribes the Revised
Procedures in the Processing and Approval of
Applications for Permit to Adopt Computerized
Accounting System (CAS) or Components Thereof
 RMC No. 45-2014 - Prescribes the Use of the
Enhanced and Integrated Electronic Accreditation
and Registration (eAccReg) and Electronic Sales
Reporting (eSales) Systems
Streamlining of Documentary Requirements
RMC No. 93-2016
Streamlines the business registration process

and documentary requirements by further
amending the List of Documentary
Requirements for the registration of each type
of application under Annex A of RR No. 7-
2012, as clarified under RMC No. 70-2013 and
37-2016

RMC No. 93-2016
1. All New Business Registrants shall be issued an Auto-
Approved Authority to Print (ATP).
2. Checklist of Documentary Requirements with
Acknowledgement of applicant on lacking documents to be
submitted within 5 days – for uniformity on requirements
and facilitation of application process.
3. The Primary and Secondary Requirements & Processes are
lump into one, such that, taxpayer applying for business
registration, upon submission of the complete minimal
documentary requirements, processed and released of
COR, Books of Accounts & Auto-Approved Authority to Print
receipts are now considered as a single registration process.
RMC No. 137-2016
Clarification on Compliance on Business Registration
Requirements Pursuant to Revenue Memorandum
Circular No. 93-2016 and Amending Annexes A1, A2.1,
A2.2, A4, A6 and A10
1. Application for ATP does not include a “job
order” as a mandatory requirement;
2. Retention period of 30 days for Incomplete
Application subject to disposal due to non-
compliance.
RMC No. 30-2018
Amended Documentary Requirements for New Business
Registrants
1. Removal of Books of Accounts
2. In case of an authorized representative who will
transact with the Bureau in behalf of the taxpayer,
the following shall be required:
2.1. For Individual
a. Special Power of Attorney (SPA); and
b. Identification Card (ID) of the authorized
person.
RMC No. 30-2018
2.2 For Non-Individual

a. Board Resolution indicating the
name of the authorized
representative;
b. Secretary’s Certificate; and
c. ID of the authorized person.

Registration of Business Individual
(Documentary Requirements)
RMC No. 93 &

RMC No. 37-2016 137-2016 RMC No. 30-2018
13 5 4

RMC 37-2016
Primary Secondary
1. NSO Certified Birth Certificate
9. Copy of COR of Printer
2. Photocopy of Mayor’s Permit or
Application for Mayor’s Permit 10. Job Order
3. Contract of Lease or Proof of 11. Printer Certificate of
Ownership Accreditation
4. DTI Certificate
5. Marriage Contract 12. Final Clear Sample of
6. NSO Birth Certificate of Receipts
Dependents 13. New Sets of Books of
7. Waiver of Husband to claim Accounts
additional exemption, if applicable
8. Proof of ARF payments

RMC 93 & 137-2016
1.
1. Any identification issued by
identification issued by an authorized
authorized
governmentbody
government body
2. Photocopy
2. Photocopy ofofMayor’s
Mayor’sPermit
Permitor or Application
Application for
for Mayor’s
Mayor’s Permit
Permit or DTI
or DTI Certificate
Certificate
3. Proof
3. of ARF
Proof of ARF Payment
Payment
4. New Sets of
New Sets of Books
Booksof ofAccounts
Accounts
5. Final & clear sampleof
clear sample ofReceipts
Receipts

RMC 30-2018
1. Any identification issued by an authorized

government body
2. Photocopy of Mayor’s Permit or Application
for Mayor’s Permit or DTI Certificate
3. Proof of ARF Payment
4. Final & clear sample of Receipts

Registration of Corporation/Partnership
RMC No. 93 &

RMC No. 37-2016 137-2016 RMC No. 30-2018
9 6 5

RMC 37-2016
Primary Secondary
1. Photocopy of Mayor’s Permit or 9. Copy of COR of Printer
Application for Mayor’s Permit
2. Copy of SEC Certificate of 10. Job Order
Incorporation/Certificate of 11. Printer Certificate of
Recording and Articles of Accreditation
Incorporation/Articles of
12. Final Clear Sample of
Partnerships, as the case may be
Receipts
3. Contract of Lease or Proof of
Ownership 13. New Sets of Books of
4. Proof of ARF payments Accounts

RMC 93 & 137-2016
1. for
AnyMayor’s
identification
Permit issued by an authorized
2. government
Photocopy of bodySEC Cert. of Incorporation or
2. Photocopy of Cert.
Photocopy of Mayor’s of orRecording
Permit or
Application for
Photocopy
Mayor’s Permit ofor License to do business
DTI Certificate
Philippines (in case of foreign Corp.)
3. Articles
3. Proof of of
ARF Payment or Partnership
Incorporation
4. Proof of ARF
New Sets payment
of Books of Accounts
5. New Sets of Books of Accounts
5. Final
6. Final & clear sample
& clear SampleofofReceipts
Receipts
RMC 30-2018
for Mayor’s Permit
2. Photocopy of SEC Certificate of Incorporation
or Photocopy of Certificate of Recording or
Photocopy of License to do business in the
Philippines (in case of foreign corporation)
3. Articles of Incorporation or Partnership
4. Proof of ARF payment
5. Final and clear Sample of Receipts
Number of Steps/Process for New Business
Registrants
RMC No. 93 & RMO No. 6 &

RMC No. 37-2016 137-2016 19-2018
7 3 1

Registrants
RMC 37-2016
Primary and Secondary
1. Submit duly accomplished BIR Form with the
required documents
2. Proceed to the Officer of the Day
3. Receive TIN
4. Pay Annual Registration Fee
5. Submit Contract of Lease and pay DST, if applicable
6. Submit requirements for ATP & Books of Accounts
7. Receive OR, ATP & Books of Accounts on different
dates.
Registrants
RMC 93 & 137-2016
1. Apply for Registration with complete

minimal requirements
2. Pay ARF
3. Get COR, Books of Accounts and AUTO-
APPROVED ATP on the same date

Registrants
RMO No. 6-2018

and
RMO No. 19-2018
(Revisions)
Single Window Approach

Single Window Policy
RMO No. 6-2018
 Policy and Procedures on Single Window
Approach
 RDOs under Revenue Region No. 7 –
Quezon City are implementing the Single
Window Approach

Single Window Policy
RMO No. 6-2018
 Taxpayers will only have to submit all documents to
one window and receive permits on the same window
Old Procedures Total of 5 DAYS
BUY BOOKS APPLY FOR TIN PAY TO BANK OBTAIN ATP STAMP BOOKS
& COR & PCD
1 DAY 1 DAY 1 DAY 1 DAY 1 DAY

& COR & PCD
 Registration of books is not required upon application for COR

 Registration of books is mandatory within 30 calendar days
from the date of registration
& COR & PCD

 Payment of RF is at the RDO

& COR & PCD

 Application of ATP is simultaneous with the application for COR

& COR & PCD

 Application of ATP is simultaneous with the application for COR
 PCD is being submitted by the printer in lieu of stamping of the
newly printed receipt
Single Window Approach 1 DAY
 New Business Registrant Submits
Application For Registration in the
“NEW BUSINESS REGISTRANT
COUNTER”
o Complete Documentary
Requirements
 Pay Registration Fee and late penalty
on the same window who receives
the application
APPLY FOR TIN &  Receive COR, ATP, Ask for Receipt
COR notice, eReceipt of proof of payment
on the same window who receives
1 DAY the application
National Internal Revenue Taxes
1. Income Tax
2. Value Added Tax
3. Percentage Taxes
4. Transfer Taxes – Estate & Donors Tax
5. Documentary Stamp Tax
6. Excise Tax
Income Tax
Income Tax is a tax on a person's income,
emoluments, profits arising from property
transactions, practice of profession, conduct
of trade or business or on the pertinent items
of gross income less allowed deductions as
specified in the Tax Code of 1997, as
amended.

Income Tax
Income means all wealth, which flows into the
taxpayer other than as a mere return of capital.
Taxable Income means the pertinent items of
gross income specified in the Tax Code as
amended, less the deductions and/or personal
and additional exemptions, if any, authorized for
such types of income, by the Tax Code or other
special laws.
Income Tax
RA. 10963 – Tax Reform for Acceleration and
Inclusion (TRAIN)
Sec. 8. Section 31 of the NIRC , as amended, is
hereby further amended to read as follows:
“SEC. 31. Taxable Income Defined. – The term
‘taxable income’ means the pertinent items of gross
income specified in this Code, less deductions, if
any, authorized for such types of income by this
Code or other special laws.”
Income Tax
Gross Income – means income derived from all
sources, including (but not limited to) the following
items:
 Compensation for services in whatever form
paid, including, but not limited to fees, salaries,
wages, commissions, and similar items;
 Gross income derived from business or
exercise of a profession;
 Gains derived from dealings in property;
 Interests;
 Rents;
Income Tax
 Royalties;
 Dividends;
 Annuities;
 Prizes and winnings;
 Pensions; and
 Partner’s distributive share from the net income
of the General Professional Partnership [NIRC,
Sec. 32 (A)].

Income Tax
Exclusions from Gross Income
 Proceeds of life insurance policies
 Amount received by insured as return of
premium
 Gifts, bequests and devises
 Compensation for injuries of sickness
 Income exempt under treaty
 Retirement benefits, pensions, gratuities,
subject to limitations, etc.
 Miscellaneous items
Income Tax
Inclusion (TRAIN)
Sec. 9. Sec. 32 of the NIRC, as amended, is hereby
further amended to read as follows:
“(e) 13th Month pay and Other Benefits. – Gross
benefits received by officials and employees of
public and private entities: Provided, however, That
the total exclusion under this subparagraph shall not
exceed Ninety thousand (P90,000)…
Income Tax
Allowable Deductions
 Optional Standard Deduction - an

amount not exceeding forty percent
(40%) of the gross sales / gross
receipts for individuals and gross
income for corporations; or

Income Tax
Allowable Deductions
Itemized Deductions which include the
following:
 Expenses  Depletion of oil and gas
 Interest wells and mines
 Taxes  Charitable contributions
 Losses and other contributions
 Bad debts  Research and development
 Depreciation  Pension trusts

Income Tax
Inclusion (TRAIN)
SEC. 11. Section 34 of the NIRC, as amended, is
hereby further amended to read as follows:
“(L) Optional Standard Deduction (OSD). - …Provided,
further, That a general professional partnership and
the partners comprising such partnership may avail
of the optional standard deduction only once, either
by general professional partnership or the partners
comprising the partnership…”
Income Tax
Requisites in Deductibility:
 Substantiated
 Ordinary and necessary in business
 Reasonable amount
 Incurred or paid within the taxable
year
 Subjected to Withholding Tax
Note: Subject to Limit
Income Tax
Deduction from the Income Tax Due
TAX CREDITS
 Tax withheld in the case of individuals
 Tax credit for foreign taxes paid.
 Tax withheld under the Expanded
Withholding Tax system
 Tax paid during the preceding quarter/s
 Excess taxes paid in prior periods and
carried over to the current period
Income Tax
Who shall file?
 Individuals
o Resident citizens receiving income
from sources within or outside the
Philippines
o Non-resident citizens receiving income
from sources within the Philippines
o Resident Aliens receiving income from
sources within the Philippines
Income Tax
Who shall file?
 Corporations
o Corporation shall include partnerships, no
matter how created or organized
o Domestic corporations receiving income from
sources within and outside the Philippines
o Foreign corporations receiving income from
sources within the Philippines
 Estates and Trusts engaged in trade or business
Income Tax
Who are not required to file?
 An individual who is a minimum wage
earner.
 An individual whose compensation
income is qualified for “substituted filing”
 An individual whose income has been
subjected to final withholding tax.
Income Tax
Substituted filing applies only if all of the
following requirements are present:
 The employee received purely
compensation income (regardless of
amount) during the taxable year.
 The employee received the income
from only one employer in the
Philippines during the taxable year.
Income Tax
 The amount of tax due from the
employee at the end of the year equals
the amount of tax withheld by the
employer.
 The employee’s spouse also complies
with all the three conditions stated
above.

Income Tax
Employers obligation:
 The employer files the annual
information return (BIR Form No. 1604-
CF).
 The employer issues BIR Form No. 2316
(Oct 2002 ENCS version) to each
employee.

Income Tax
RA. 10963 – Tax Reform for Acceleration and Inclusion
(TRAIN)
SEC. 14. A new section designated as Section 51-A of the
NIRC, as amended, is hereby inserted to read as follows:
“SEC. 51-A. Substituted Filing of Income Tax Returns by
Employees Receiving Purely Compensation Income.
…………….The certificate of withholding filed by the
respective employers, duly stamped ‘received’ by the
BIR, shall tantamount to the substituted filing of income
tax returns by said employees.”
Income Tax
Who are Exempt from Income Tax
 Overseas Filipino Worker, including
overseas seaman
 Minimum Wage Earners
Note: A Filipino employed as Philippine embassy/
consulate service personnel is not treated as a non-
resident citizen; hence, his income is taxable.

Income Tax
When to File/Pay?
No. BIR Form When to File the Return
Number
1 1700 On or before the 15th day of April each year covering
taxable income for the preceding year
2 1701/1701A Final Adjustment Return – on or before the 15th day
of April of each year covering income for the
preceding year
1701Q Quarterly Returns:
First Quarter: May 15
Second Quarter: August 15
Third Quarter: November 15
Income Tax
When to File/Pay?
No. BIR Form No. When to File the Return
3. 1702/1702RT/ Final Adjustment Return: On or before the 15th day of
1702EX/ April following the year when the compensation
1702MX income was earned or on or before the 15th day of the
fourth month following the close of the fiscal year as
the case may be
1702Q Corporate Quarterly Declaration:
Within 60 days following the close of each of the
quarters of the taxable year
4 1704 Within 15 days after the close of the reference
taxable year
Annual Income Tax Payment-
Individual
Pay as you file On or before April 15 of
the following year
Tax Due is less than Can pay in installment
P2,000.00 – upon filing; 2nd
payment – July15

Corporations
Quarterly Income Within 60 days after end of
Tax Payment each quarter
Annual Income Tax On or before the 15th day of
Payment the 4th month ff the close
of the taxable year
Note: If deadline fall on a holiday or non
working day – deadline is moved to the
immediately next working day
Basic Tax Administration Course RFP 300 Slide –140
Income Tax
RA. 10963 – Tax Reform for Acceleration and Inclusion (TRAIN)
SEC. 16. Section 56 of the NIRC, as amended, is hereby further amended to

read as follows:
“Sec. 56. Payment and Assessment of Income Tax for Individuals and
Corporations. – …
“(2) Instalment of Payment. – When a tax due is in excess of Two thousand
pesos (P2,000), the taxpayer other than a corporation, may elect to pay the
tax in two (2) equal instalments, in which case, the first installment shall be
paid at the time the returns is filed and the second installment on or before
October 15 following the close of the calendar year, if any instalment is not
paid on or before the date fixed for its payment, the whole amount of the tax
unpaid becomes due and payable together with the delinquency penalties.”
Income Tax
Modes of Payment
 Cash
 Check or Bank Debit
 Tax Debit Memo
 GCash
 Debit/Credit cards
 A combination of any of the above
 Other – applicable to national government
agencies only (eTRA)
Income Tax
Where to file/Pay
 AABs of the RDO where taxpayer is
registered.
 In places where there are no AABs, RCO or
duly authorized city or municipal treasurer
located within the RDO where taxpayer is
registered.
 Electronic Filing and Payment System
 eBIR Form
Income Tax
 For “no payment returns” including
refundable returns, and for tax returns
qualified for second installment:
o Taxpayer will proceed to the RDO

where he is registered or to any Tax
Filing Center established by the BIR
o Mandatory e-file using eBIR Forms

FORM DESCRIPTION
1700 Annual Income Tax for Individuals Earning
Purely Compensation Income (Including Non-
business/Non-profession Related to Income)
and for Marginal Income Earners
1701Q Quarterly Income Tax for Self-Employed
Individuals, Estates and Trusts (Including those
with Mixed Income, i.e. Compensation Income)
1701 Quarterly Income Tax for Self-Employed
Individuals, Estates and Trusts (Including those
with Mixed Income, i.e. Compensation Income)
FORM DESCRIPTION
1702Q Quarterly income tax for
corporations and partnerships
1704 Improperly Accumulated Earnings
Tax For Corporations

Income Tax
Annual Income Tax for Corporations and Partnerships
BIR Form No. Description
1702-RT Corporation, Partnerships and other Non-Individual
Taxpayer Subject Only to REGULAR Income Tax Rate
1702-EX 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
1702-MX Annual Income tax Return for Corporation, Partnership and
Other Non-Individual with MIXED Income Subject to
Multiple Income Tax Rates with Income Subject to SPECIAL
PREFERENTIAL RATE
Capital Gains Tax (CGT)
It is a tax imposed on the gains presumed to
have been realized by the seller from the
sale, exchange, or other disposition of real
property located in the Philippines, classified
as capital assets, including pacto de retro
sales and other forms of conditional sale or
shares of stocks in domestic corporations not
traded through the local stock exchange
classified as capital asset.
Revenue Regulations No. 7-2003
Capital assets shall refer to all real properties held by a
taxpayer, whether or not connected with his trade or business,
and which are not included among the real properties
considered as ordinary assets under Sec. 39(A)(1) of the Code.
Ordinary assets shall refer to all real properties specifically
excluded from the definition of capital assets under
Sec. 39(A)(1) of the Code, namely:
1. Stock in trade of a taxpayer or other real property of a kind
which would properly be included in the inventory of the
taxpayer if on hand at the close of the taxable year; or
2. Real property held by the taxpayer primarily for
sale to customers in the ordinary course of his trade
or business; or
3. Real property used in trade or business (i.e.,
buildings and/or improvements) of a character
which is subject to the allowance for depreciation
provided for under Sec. 34(F) of the Code; or
4. Real property used in trade or business of the
taxpayer.
Who shall file/pay?
Every person, natural or juridical, 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 including
pacto de retro sales and other forms of conditional
sales or shares of stocks in domestic corporations not
traded through the local stock exchange classified as
capital asset, shall file the Capital Gains Tax return.

When to file/pay?
 Final Capital Gains Tax for Onerous
Transfer of Real Property Classified as
Capital Assets (Taxable and Exempt)
The return must be filed within thirty (30)
days after each sale or disposition of real
property.

 Capital Gains Tax for Onerous Transfer of
Shares of Stocks not Traded Through the
Local Stock Exchange
The return must be filed within thirty (30)

days after each sale or disposition of
shares of stocks.

Where and How to File/Pay
 File the Capital Gains Tax return in triplicate (two
copies for the BIR and one copy for the taxpayer)
with the Authorized Agent Bank (AAB) in the
Revenue District where the property is located. In
places where there are no AAB, the return will be
filed directly with the Revenue Collection Officer
or Authorized City or Municipal Treasurer.

 One-Time Transaction (ONETT) taxpayers shall
mandatorily use the eBIR Forms in filing all of
their tax returns. They may opt to submit their tax
returns manually using the eBIR Forms Offline
Package in the RDO where the property is
located or electronically through the use of the
Online eBIR Forms System. (Sec. 3(2) RR No. 6-
2014)

Donor’s Tax
Donor’s Tax is a tax on a donation or gift, and
is imposed on the gratuitous transfer of
property between two or more persons who
are living at the time of the transfer. It shall
apply whether the transfer is in trust or
otherwise, whether the gift is direct or indirect
and whether the property is real or personal,
tangible or intangible.
Donor’s Tax
Who shall file/pay?
Every person, whether 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 property
is real or personal, tangible or intangible.

Donor’s Tax
Tax Exempt Transactions
 In the Case of Gifts made by a Resident (Sec. 101 (A), NIRC as
amended)
o Gifts made to or for the use of the National Government
or any entity created by any of its agencies which is not
conducted for profit, or to any political subdivision of the
said Government.
o Gifts in favor of an educational and/or charitable,
religious, cultural or social welfare corporation, institution,
accredited non-government organization, trust or
philanthropic organization or research institution or
organization, provided not more than 30% of said gifts will
be used by such donee for administration.
Note: Deleted dowries…
Donor’s Tax
 In the Case of Gifts Made by a Nonresident not a Citizen of
the Philippines (Sec. 101 (B), NIRC as amended)
o Gifts made to or for the use of the National Government
or any entity created by any of its agencies which is not
conducted for profit, or to any political subdivision of the
said Government
o Gifts in favor of an educational and/or charitable,
religious or social welfare corporation institution,
foundation, trust or philanthropic organization or research
institution or organization; provided, not more than 30%
shall be used by done for administrative purposes
 Tax Credit for Donor's Taxes Paid to a Foreign Country (Sec.
101 (C), NIRC as amended)
Donor’s Tax
When to file/pay?
Within thirty (30) days after the date the gift (donation) is made.
Where and how to file/pay?
 File the return in triplicate (two copies for the BIR and one
copy for the taxpayer) with any AAB of the RDO having
jurisdiction over the place of the domicile of the donor at the
time of the transfer. In places where there are no AAB, the
return will be filed directly with the Revenue Collection Officer
or duly Authorized City or Municipal Treasurer where the
donor was domiciled at the time of the transfer, or if there is
no legal residence in the Philippines, with
Revenue District No. 39 - South Quezon City.
Donor’s Tax
 In the case of gifts made by a non-resident
alien, the return may be filed with Revenue
District No. 39 - South Quezon City, or with the
Philippine Embassy or Consulate in the country
where donor is domiciled at the time of the
transfer.
 A separate return shall be filed for each gift
(donation) made on the different dates during
the year reflecting therein any previous net
gifts made during the same calendar year.
Donor’s Tax
Form to be used
Donor’s Tax Return
BIR Form No. 1800

Estate Tax
It is a tax on the right of a person to transmit
his/her estate to his/her lawful heirs and
beneficiaries at the time of death and on
certain transfers, which are made by law as
equivalent to testamentary disposition. It is
not a tax on property. It is a tax imposed on
the privilege of transmitting property upon
the death of the owner.
Estate Tax
Estate Tax Base
Gross Estate – Allowable Deductions =
Net Estate

Estate Tax
Composition of Gross Estate
 As to Resident or Non-Resident Citizen
o Real or immovable Property – wherever
is situated.
o Tangible Personal Property – wherever
is situated.
o Intangible Personal Property – wherever
is situated.
Estate Tax
 As to non-Resident Decedent
o Real or Immovable Property - within the
Philippines.
o Tangible Personal Property - within the
Philippines.
o Intangible Personal Property - within the
Philippines. (unless exempted under
reciprocity clause)
Estate Tax
Exclusions from Gross Estate
 GSIS proceeds/benefits
 Accrual from SSS
 Proceeds of life insurance where the beneficiary
is irrevocably appointed
 Proceeds of life insurance under a group
insurance taken by employer (not taken by the
decedent by his own life)
 WAR damage payments
 USVA-RA 360
Estate Tax
Exclusions from Gross Estate
 Properties held in trust by decedent
 Transfer by way of bonafide sales
 Transfer of property to the National Government
or to any of its political subdivisions
 Acquisitions and/or transfer expressly declared
as not taxable (Section 87 of NIRC)
 Exclusive property of the surviving spouse
(capital or paraphernalia)
Estate Tax
Deductions Allowed to the Estate of a Citizen or a Resident
[Section 86(A) of NIRC as amended by RA 10963]
 Standard Deduction
 Claims against the estate
 Claims against insolvent persons
 Unpaid mortgage or indebtedness on property
 Property Previously Taxed or Vanishing Deduction
 Transfers for Public Use
 The Family Home (in the increased amount of
P10,000,000)
 Amount Received by Heirs under RA 4917
Estate Tax
Who shall file/pay?
 The executor or administrator or any of

the legal heirs of the decedent or non-
resident of the Philippines in all cases of
transfer subject to Estate Tax.

Estate Tax
 Where 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 must file the return.
 The Estate Tax imposed under the Tax Code
shall be paid by the executor or administrator
before the delivery of the distributive share in the
inheritance to any heir or beneficiary. Where
there are two or more executors or
administrators, all of them are severally liable for
the payment of the tax.
Estate Tax
 The executor or administrator of an
estate has the primary obligation to pay
the estate tax but the heir or beneficiary
has subsidiary liability for the payment
of that portion of the estate which his
distributive share bears to the value of
the total net estate.

Estate Tax
When to file/pay?
File the return within one (1) year from decedent's death.
However, the Commissioner may, in meritorious cases,
grant extension not exceeding thirty (30) days.
Extension of Time of Filing

When the Commissioner finds that the payment of the
estate tax or of any part thereof would imposed undue
hardship upon the estate or any of the heirs, he may extend
the time for payment of such tax or any part thereof not to
exceed five (5) years in case the estate is settled through
the courts, or two (2) years in case it settled extra-judicially.
Estate Tax
Where and How to File/Pay
 The heirs/ authorized representative/
administrator/ executor shall file the estate tax
return (BIR Form 1801) and pay the
corresponding estate tax with the Authorized
Agent Bank (AAB), Revenue Collection Officer
(RCO) or duly authorized Treasurer of the city or
municipality in the Revenue District Office having
jurisdiction over the place of domicile of the
decedent at the time of his death, pursuant to
Section 90(D) of the Tax Code, as amended.
Estate Tax
 For non-resident decedent with no

executor or administrator in the
Philippines, the estate tax return shall be
filed with the AAB under the jurisdiction
of RDO No. 39 South Quezon City.

Estate Tax
 Payment of Estate Tax by installment – In
case the available cash of the estate is
insufficient to pay the total estate tax due,
payment by installment shall be allowed
within two (2) years from the statutory
date of payments, without civil penalty
and interest.

Estate Tax
 One-Time Transaction (ONETT) taxpayers
shall mandatorily use the eBIR Forms in filing
all of their tax returns. They may opt to submit
their tax returns manually using the eBIR
Forms Offline Package in the Revenue District
Office having jurisdiction over the place of
domicile of the decedent at the time of his
death or electronically through the use of the
Online eBIR Forms System. (Sec. 3(2) RR No.
6-2014).
Estate Tax
Form to be used
Estate Tax Return
BIR Form No. 1801

Value-Added Tax
Value-Added Tax is a form of sales tax. It is a
tax on consumption levied on the sale,
barter, exchange or lease of goods or
properties and services in the Philippines and
on importation of goods into the Philippines.
It is an indirect tax, which may be shifted or
passed on to the buyer, transferee or lessee
of goods, properties or services.
Value-Added Tax
Rates of Value Added Tax
12%
0%
Value-Added Tax
Persons Liable
In general - Any person who, in the course of trade or
business, sells, barters, exchanges goods or properties or
engages in the sale of services subject to VAT imposed in Sec.
106 and 108 of the Tax Code as amended by RA 10963 shall
register with the appropriate RDO
Sellers of Goods or Properties Where Gross Sales / Gross Receipts

Sellers of Services and/or > P3,000,000 in any 12-month
period
Properties
Importers

Value-Added Tax
Who shall file and pay?
 Any person or entity who, in the course of his
trade or business, sells, barters, exchanges,
leases goods or properties and renders services
subject to VAT, if the aggregate amount of
actual gross sales or receipts exceed Three
Million Pesos (P3,000,000.00).
 A person required to register as VAT taxpayer
but failed to register.
 Any person, whether or not made in the course
of his trade or business, who imports goods.
Value-Added Tax
When to File and Pay
BIR Form Manual Filers EFPS Filers
No.
2550 M 20th of the Grp A – 25th of the
following month following month
Grp B – 24th
Grp C – 23rd
Grp D – 22nd
Grp E – 21st
Value-Added Tax
When to File and Pay
BIR Form Manual Filers EFPS Filers
No.
2550 Q 25th of the 25th of the month
month ff end of following end of
each taxable each taxable
quarter quarter

Other Percentage Tax
Business taxes imposed on persons or
entities/transactions:
 Those who sell or lease goods, properties or
services in the course of trade or business and are
exempt from value-added tax (VAT) under Section
109 (V) of the National Internal Revenue Code, as
amended, whose gross annual sales and/or
receipts do not exceed Php 3,000,000 and who are
not VAT-registered.
 Those engaged in the following industries/ transactions:
o Cars for rent or hire driven by the lessee,
transportation contractors, including persons who
transport passengers for hire, and other domestic
carriers of passengers by land (except owners of
animal-drawn two-wheeled vehicle) and keepers of
garages.
o International air/shipping carriers doing business in
the Philippines on their gross receipts derived from
transport of cargo from the Philippines to another
country.
o Franchise grantees of:
1. radio and/or television broadcasting whose gross
annual receipts for the preceding year do not
exceed Php 10,000,000.00 and did not opt to
register as VAT taxpayers
2. gas and water utilities
o Overseas dispatch, message or conversation transmitted
from the Philippines, except those transmitted by the
Philippine government, any embassy and consular offices
of a foreign government, public international
organizations enjoying exemptions pursuant to an
international agreement and news messages to a bona
fide correspondent furnishing general news service.
o Banks and non-bank financial intermediaries
performing quasi-banking functions.
o Other non-bank financial intermediaries
(including pawnshops).
o Person, company or corporation (except
purely cooperative companies or associations)
doing life insurance business.
o Fire, marine or miscellaneous agents of
foreign insurance companies.
o Proprietor, lessee or operator of cockpits,
cabarets, night or day clubs, boxing
exhibitions, professional basketball games, Jai-
Alai and racetracks, including videoke bars,
karaoke bars, karaoke televisions, karaoke
boxes and music lounges.
o Winnings in horse races.
o Sale, barter or exchange of shares of stock
listed and traded through the local stock
exchange or through initial public offering.
Who shall file/pay?
 Quarterly Percentage Tax Return (BIR

Form No. 2551Q)
Every person/entity subject to

percentage tax as enumerated in the
previous slides above.

 Percentage Tax Return For transaction Involving Shares of
Stocks Listed and Traded Through the Local Stocks
Exchange or Through Initial and/or Secondary Offering
(BIR Form No. 2552)
o Every stock broker who effected a sale, barter, 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.
o A corporate issuer/stock broker, whether domestic or
foreign, engaged in the sale, barter, exchange or other
disposition through Initial Public Offering
(IPO)/secondary public offering of shares of stock in
closely held corporations.
 Return of Percentage Tax Payable
under Special Laws (BIR Form No. 2553)
This return is filed by all taxpayers liable

to pay percentage tax under Special
Laws.

When to file/pay?
 Quarterly Percentage Tax Return
eFPS and non-eFPS Filers

Within twenty-five (25) days
following the end of each quarter

 Return of Percentage Tax Payable Under
Special Laws (BIR Form No. 2553)
On or before the due date for payments of

tax as stated in the Special Law.

Forms to be used:
 Quarterly Percentage Tax Returns
o Form to be used
BIR Form No. 2551Q

 Percentage Tax Return for
Transactions Involving Shares of
Stocks Listed and Traded Through the
Local Stocks Exchange or Through
Initial and/or Secondary Offering
o Form to be used
BIR Form No. 2552

 Return of Percentage Tax Payable

Under Special Laws
o Form to be used
BIR Form No. 2553

Excise Tax
Applicable to certain specified goods or
articles manufactured or produced in the
Philippines for domestic sale or
consumption or for any other disposition
and to things imported in to the
Philippines.

Excise Tax
Types of Excise Tax
 Specific Tax – an excise tax imposed on certain
goods based on weight or volume capacity or
any other physical unit of measurement. It
applies to alcohol and alcohol products, tobacco
and tobacco products, and petroleum products.
 Ad Valorem Tax – an excise tax imposed on
certain goods based on selling price or other
specified value of the goods. It applies to mineral
products, automobiles and non-essential goods.
Excise Tax
Taxable Transactions
 Goods manufactured or produced in
the Philippines for domestic sale or
consumption or for any other
disposition; and
 Things imported and brought in from
other countries.
Excise Tax
General Classifications of Articles Subject to Excise Tax
BIR Form No.
Alcohol Products 2200A
Tobacco Products 2200T
Petroleum Products 2200P
Mineral Products 2200M
Miscellaneous Articles 2200MAN
Sweetened Beverages 2200S
Cosmetic Procedures 1620XC
Excise Tax
Persons Liable
 For domestic products
 Manufacturer
 Producer
 Owner
 Person having possession of untaxed
articles other than those legally
entitled to exemptions
Excise Tax
 For imported articles
o Importer
o Owner
o Person who is found in possession of articles
other than those legally entitled to exemptions
 For indigenous petroleum, natural gas or liquefied
natural gas - the Excise Tax shall be paid by the
first buyer, purchaser or transferee for local sale,
barter or transfer while the Excise Tax on exported
products shall be paid by the owner, lessee,
concessionaire or operator of the mining claim
Excise Tax
When to file/pay?
On Domestic Products
 Unless otherwise specifically
allowed, the return shall be filed and
the excise tax paid by the
manufacturer or producer before
removal of domestic products from
place of production
Excise Tax
Except as the Commissioner otherwise permits, the return shall
be filed with and the tax paid to any authorized agent bank or
Revenue Collection Officer, or duly authorized City or Municipal
Treasurer in the Philippines.
Excise taxpayers under the jurisdiction of the Large Taxpayers
Service in the National Office shall file the return and pay the
excise tax dues thru AABs - BIR National Office, Diliman, Quezon
City.
Excise taxpayers availing of the Electronic Filing and Payment
Systems (EFPS) shall file the returns thru EFPS on-line pursuant
to existing rules and regulations.
Documentary Stamp Tax (DST)
Documentary Stamp Tax (DST) is a tax on

documents, instruments, loan agreements
and papers evidencing the acceptance,
assignment, sale or transfer of an obligation,
rights, or property incident thereto.

Taxable Transactions
Documents, instruments, loan agreements
and papers, upon acceptances, assignments,
sales and transfers of an obligation, right or
property incident thereto (Sec. 173). DST is
substantially a tax on transaction rather than
on document (Opinion 177, S. of 1939, Sec. of
Justice).
Inclusions of a Debt Instrument
(Sec. 5, RR No. 13-2004)
“Debt Instrument” shall mean instruments representing
borrowing and lending transaction including but not
limited to:
 debentures,
 certificates of indebtedness,
 due bills,
 bonds,
 loan agreements, including those signed abroad
wherein the object of the contract is located or
used in the Philippines,
 instruments and securities issued by the
government or any of its instrumentalities.
 deposit substitute debt instruments.
 certificates or other evidences of deposits that are
drawing instrument significantly higher than the
regular savings deposit taking into consideration
the size of the deposit and the risks involved.
 certificates or other evidences of deposits that are
drawing interest and having a specific maturity
date.
 promissory notes, whether negotiable or non-
negotiable, except bank notes issued for circulation.
Persons Liable
The following person making, signing, issuing, accepting or
transferring the document or facility evidencing transaction are
liable for Documentary Stamp Tax:
 Every natural or judicial person, resident or non-resident,
for sale, barter, exchange or other onerous disposition of
shares in a domestic corporation, classified as capital
asset, not traded in the local stock exchange.
 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.
 Every withholding agent/buyer/seller on the sale, transfer
or exchange of real property classified as ordinary asset.
Who shall file/pay?
The DST Declaration/Return shall be filed by the following
persons:
 In case of constructive affixture of documentary
stamps, by the persons 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.
Who shall file/pay?
The DST Declaration/Return shall be filed by the
following persons:
 By using the web-based Electronic
Documentary Stamp Tax (eDST) System in
the payment/remittance of its/his/her DST
liabilities and the affixture of the prescribed
documentary stamp on taxable documents.
 By Revenue Collection Agent, for remittance
of sold loose documentary stamps.
When to file/pay?
The Documentary Stamp Tax return (BIR Form 2000)
shall be filed in triplicate (two copies for the BIR and
one copy for the taxpayer) within five (5) days after
the close of the month when the taxable document
was made signed, issued, accepted or transferred;
upon remittance by Collection Agents of collection
from sale of loose stamps.
The Documentary Stamp Tax shall be paid upon
filing of the return.
 File BIR Form No. 2000 or BIR Form No. 2000-OT
in triplicate (two copies for the BIR and one copy
for the taxpayer) with the Authorized Agent Bank
(AAB) in the Revenue District where the seller or
transferor is registered, for shares of stocks or
where the property is located, for real property.
In places where there are no AAB, the return will
be filed directly with the Revenue Collection
Officer or Authorized City or Municipal Treasurer.
 One-Time Transaction (ONETT) taxpayers shall
mandatorily use the eBIR Forms in filing all of their tax
returns. They may opt to submit their tax returns
manually using the eBIR Forms Offline Package in the
RDO where the seller or transferor is registered, for
shares of stocks or where the property is located, for
real property or electronically through the use of the
Online eBIR Forms System. (Sec. 3(2) RR No. 6-2014)
 Submit all documentary requirements and proof of
payment to the Revenue District Office having
jurisdiction over the place of residence of the seller.
 Documentary Stamp Tax Declaration
Return and Documentary Stamp Tax
Declaration Return (One-Time
Transactions)
o Form to be used
BIR Form 2000 & BIR Form 2000-OT

Withholding Tax (WT)
Withholding tax is not a type of tax. It is a system of
collecting taxes. The Withholding Tax System is
considered as an effective tool in the collection of
taxes for the following reasons:
 It encourages voluntary compliance;
 It reduces cost of collection effort;
 It prevents delinquencies and revenue loss; and
 It prevents dry spells in the fiscal condition of
the government by providing revenues
throughout the taxable year.
Two (2) main classifications of withholding taxes:
 Creditable Withholding Tax - this is an advance
payment of the tax due, the final amount of which
will be determined upon filing of the return. It
complements the taxpayer’s self-assessment
system.
 Final Withholding Tax - the amount of income
tax withheld by the withholding agent is
constituted as a full and final payment of the
income tax due from the payee on the said
income. The liability for payment of tax rests
primarily on the payor as a withholding agent.
Creditable Withholding Tax
Sub-classifications: Under the Creditable
Withholding Tax classification are the following:
 Withholding Tax on Compensation
 Expanded Withholding Tax
 Withholding of Business Tax (VAT and
Percentage)
 Withholding Tax on Excise Taxes
Withholding Tax on Compensation
It is the tax withheld from income payments
to individuals arising from an employer-
employee relationship.
Compensation or Wages refer to all
remunerations for services performed by an
employee for his employer under an
employee-employer relationship unless
exempted by the NIRC and pertinent laws.
BIR Forms Used in Withholding
BIR Form Manual/eBIR EFPS
Form
0619 E 10TH of the Grp A- 15th of the
0619 F following month ff month
Grp B – 14th
Grp C – 13th
Grp D – 12th
Grp E – 11th
BIR Form Manual/eBIR Form EFPS
1601EQ Not later than the last day Not later than the last day
1601FQ of the month following the of the month following the
close of the taxable quarter close of the taxable quarter
withholding was made. withholding was made.
1601C 10TH of the following Grp A- 15th of the ff month
month Grp B – 14th
Dec Return – 15th of the Grp C – 13th
following month Grp D – 12th
Grp E – 11th
Dec Return – 20th
BIR Form Manual/eBIR Form EFPS
1604CF January 31 January 31
1604E March 1 March 1
1600 10th of the following 10th of the following month
month
1603 10th of the month ff end of 10th of the month ff end of
the quarter the quarter
1606 10th of the following month 10th of the following month
when payment was made when payment was made
Monthly Remittance of Taxes Withheld on Compensation
Who shall file/pay?
Every registered withholding agent on compensation, which
includes, but not limited to the following:
 Individuals engaged in business or practice of
profession with employees subject to income tax.
 All Juridical persons (e.g., Corporations, general
partnerships, associations, etc.) whether or not engaged
in business.
 Government Agencies and Instrumentalities (e.g., NGAs,
GOCCs, etc.), including local government units (LGUs).
Where and how to file and pay?
 Authorized Agent Bank (AAB) of the
Revenue District Office (RDO) where
withholding agent is registered except if
taxpayer is registered / classified as
Large Taxpayer, required to be using the
EFPS and remittance of WT is centralized
at RDO where Head office is registered
(LTS)
Where and how to file and pay?
 In places where there are no AABs, at the
Revenue Collection Officer or duly
Authorized City or Municipal Treasurer
located within the Revenue District Office
where taxpayer/withholding agent is
registered
 If there is no tax required to be remitted:
o Revenue District Office where taxpayer
or withholding agent is registered
When to file/pay?
Filing and payment via eFPS
On or before the fifteenth (15th) day of the
month following the end of the calendar
quarter in which the fringe benefits were
granted to the recipient. Provided however
that, in the case of NGAs, it shall be e-filed
and paid on or before the 10th day of the
month following the quarter.
 Read instructions indicated in the tax return.
 Accomplish BIR Form No. 1603 in triplicate copies.
 If there is tax required to be remitted:
o Proceed to the nearest Authorized Agent Bank
(AAB) of the Revenue District Office where you
are registered or taxpayer concerned is
registered and present the duly accomplished
BIR Form No. 1603, together with the required
attachments and your payment.
o In places where there are no AAB, proceed to the
Revenue Collection Officer or duly Authorized
City or Municipal Treasurer located within the
Revenue District Office where you are registered
or taxpayer concerned is registered and present
the duly accomplished BIR Form No. 1603,
together with the required attachments and your
payment.
o Receive your copy of the duly stamped and
validated form from the teller of the AABs/
Revenue Collection Officer/ duly Authorized City
or Municipal Treasurer.
 If there is no tax required to be remitted:
o Proceed to the Revenue District Office
where you are registered or taxpayer
concerned is registered and present the
duly accomplished BIR Form No. 1603,
together with the required attachments.
o Receive your copy of the duly stamped and
validated form from the RDO
representative.
BIR Form to be used
BIR Form No. 1603: Quarterly Remittance Return of Final
Income Taxes Withheld on Fringe Benefits Paid to
Employees Other than Rank and File
Required Attachments
1. Return previously filed and proof of tax payments,
if amended return.
2. Electronic Tax Remittance Advice (eTRA)
previously Tax Remittance Advice (TRA) for
National Government Agencies (NGAs) as
required under DOF- DBM Joint Circular No. 1-
2000A and RR 1-2013.
Monthly Remittance Of Final Income Taxes Withheld
On Interest Paid And Yield On Deposit Substitutes,
Trust, etc. (BIR Form No. 1602)
Who shall file/pay?
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 deposits substitutes and
from trust fund and similar arrangements.
Taxation Process
Audit/
Registration Filing Payment
Enforcement
ITS/eTIS


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Module 300

Basic Taxation Process

Basic Tax Administration Course RFP 300 Slide –

Familiarize with the BIR’s channels of

Basic Tax Administration Course RFP 300 Slide –

Basic Tax Administration Course RFP 300 Slide –

…as a heavy burden!

Basic Tax Administration Course RFP 300 Slide – 6

Subject: Amended Consolidated Revenue

Basic Tax Administration Course RFP 300 Slide – 8

Basic Tax Administration Course RFP 300 Slide – 10

Basic Tax Administration Course RFP 300 Slide – 11

Basic Tax Administration Course RFP 300 Slide – 13

Basic Tax Administration Course RFP 300 Slide – 14

Basic Tax Administration Course RFP 300 Slide – 17

Basic Tax Administration Course RFP 300 Slide – 19

Basic Tax Administration Course RFP 300 Slide – 20

o A non-individual taxpayer that has notified the

Basic Tax Administration Course RFP 300 Slide – 21

Basic Tax Administration Course RFP 300 Slide – 28

Applicants whose TINs have been secured

Basic Tax Administration Course RFP 300 Slide – 32

Basic Tax Administration Course RFP 300 Slide – 33

Basic Tax Administration Course RFP 300 Slide – 43

Basic Tax Administration Course RFP 300 Slide – 45

Basic Tax Administration Course RFP 300 Slide – 46

Basic Tax Administration Course RFP 300 Slide – 49

Basic Tax Administration Course RFP 300 Slide – 53

Basic Tax Administration Course RFP 300 Slide – 58

Basic Tax Administration Course RFP 300 Slide – 64

Basic Tax Administration Course RFP 300 Slide – 65

Basic Tax Administration Course RFP 300 Slide – 66

Basic Tax Administration Course RFP 300 Slide – 70

Basic Tax Administration Course RFP 300 Slide – 72

Basic Tax Administration Course RFP 300 Slide – 75

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E.O 98 Application shall be 1904 Revenue District Office having

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Streamlines the business registration process

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2.2 For Non-Individual

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RMC No. 93 &

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1. Any identification issued by an authorized

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RMC No. 93 &

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RMC No. 93 & RMO No. 6 &

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1. Apply for Registration with complete

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RMO No. 6-2018

Single Window Approach

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