ACCOUNTING

RESEARCH
IS AN ACADEMIC RESEARCH THAT LOOKS ON HOW ACCOUNTING
AFFECTS THE WORLD AROUND US AND HOW THE WORLD AFFECTS
ACCOUNTING
1. GENERAL PRINCIPLES AND TAX ADMINISTRATION
2. REMEDIES (TAXPAYER AND GOVERNMENT) AND CREDITABLE WITHHOLDING TAX (BIR FORM 0619E)
1. 1601-EQ- Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded)
2. 1604-E Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments
Exempt from Withholding Tax
3. INDIVIDUAL
1. REGULAR INCOME TAX ( COMPENSATION EARNER, BUSINESS, PROFESSIONAL AND MIXED)
1. 1601 – C Monthly Remittance Return of Income Taxes Withheld on Compensation
2. 1604 – C Annual Information Return of Income Taxes Withheld on Compensation
3. 1602Q - Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees other than
Rank and File

2. FINAL TAX (0619-F)

1601-FQ - Quarterly Remittance Return of Final Income Taxes Withheld
1602Q- Quarterly Remittance Return of Final Income Taxes Withheld On Interest Paid on Deposits and Yield on
Deposit Substitutes/Trusts/Etc.
1604-F Annual Information Return of Income Payments Subjected to Final Withholding Taxes

3. CAPITAL GAINS TAX

4. ESTATE AND TRUST

5. GENERAL PROFESSIONAL PARTNERSHIP
• COPORATION / BUSINESS PARTNERSHIP
• REGULAR CORPORATE INCOME TAX
• FINAL TAX
• CAPITAL GAINS TAX
TRANSFER TAX
• ESTATE TAX
• DOCUMENTARY REQUIREMENTS
• BIR FORM 0620 -Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit
Account
• DONORS TAX
• DOCUMENTARY STAMP TAX

• BUSINESS TAX
• EXCISE (PAMINTAS)
• OPT
• 1600PT Monthly Remittance Return of Other Percentage Taxes Withheld
• 1600WP Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators
• VAT
• 1600VT Monthly Remittance Return of Value-Added Tax Withheld