LIST OF BIR FORMS

FORM NO. FORM TITLE

0605 Payment Form

1600WP Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators

1601C Monthly Remittance Return of Income Taxes Withheld on Compensation

1601E Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)

1601F Monthly Remittance Return of Final Income Taxes Withheld

Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield
1602
on Deposit Substitutes/Trusts/Etc.)

1604CF Annual Information Return of Income Tax Withheld on Compensation and Final Withholding Taxes

Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments
1604E
Exempt from Withholding Taxes

Withholding Tax Remittance Return (For Transactions Involving Real Property other than Capital
1606
Asset including Taxable and Exempt)

Account Information Form (AIF) for Self-employed Individuals, Estates and Trusts (engaged in trade
1701-AIF
and business)

1702-AIF Account Information Form (AIF) For Corporations and Partnerships in General

1900 Application to Use Loose-Leaf / Computerized Books of Accounts and/or Accounting Records

1901 Application for Registration for Self-Employed and Mixed Income Individuals, Estates/Trusts

Application for Registration For Individuals Earning Purely Compensation Income, and Non-Resident
1902
Citizens / Resident Alien Employee

1903 Application for Registration for Corporations/ Partnerships (Taxable/Non-Taxable)

Application for Registration for One-Time Taxpayer and Persons Registering under E.O. 98 (Securing
1904
a TIN to be able to transact with any Government Office)

Application for Registration Information Update for Updating / Cancellation of Registration /

1905
Cancellation of TIN / New Copy of TIN card / New copy of Certificate of Registration

1906 Application for Authority to Print Receipts and Invoices

1907 Application for Permit to Use Cash Register machines/Point-of-Sale Machine

2000 Documentary Stamps Tax Declaration/ Return

2000-OT Documentary Stamp Tax Declaration/Return (One Time Transactions)

Application for Abatement or Cancellation of Tax, Penalties and/or Interest Under Rev. Reg. No.
2110
______

2200 A Excise Tax Return for Alcohol Products

2200 AN Excise Tax Return for Automobiles and Non-Essential

2200 M Excise Tax Return for Mineral Products

2200 P Excise Tax Return for Petroleum Products

 2200 T Excise Tax Return for Tobacco Products

2304 Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income)

2305 Certificate of Update of Exemption and of Employer's and Employee's Information

2306 Certificate of Final Income Tax Withheld

2307 Certificate of Creditable Tax Withheld at Source

Certificate of Compensation Payment / Tax Withheld For Compensation Payment With or Without Tax
2316
Withheld

LIST OF PAYMENT FORMS

Form No. Form Title Description Filing Date
0605 Payment Form This form is to be accomplished every 1 Every time a tax payment or penalty
time a taxpayer pays taxes and fees is due or an advance payment is
which do not require the use of a tax made;
return such as second installment 2. Upon receipt of a demand letter /
payment for income tax, deficiency assessment notice and/or collection
tax, delinquency tax, registration fees, letter from the BIR; and
penalties, advance payments, 3. Upon payment of annual
deposits, installment payments, etc. registration fee for a new business
and for renewals on or before January
31 of every year.

0611-A Payment Form This form shall be used by any

Covered by a Letter person, natural or juridical, including
Notice 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).

1600 Monthly Remittance This return shall be filed in triplicate by on or before the tenth (10th) day of
Return of Value- the following: the month following the month in
Added Tax and Other which withholding was made.
Percentage Taxes 1. All government offices, bureaus,
Withheld under RAs agencies or instrumentalities, local
1051, 7649, 8241, government units, government owned
8424 and 9337 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.

1600WP Remittance Return of This return shall be in filed in triplicate Within twenty (20) days from the date
Percentage Tax on by operators of race tracks for the tax was deducted and withheld.
Winnings and Prizes remittance of withholding of
Withheld by Race percentage tax on race horse prizes
Track Operators and winnings on horse racing bets.
1601C Monthly Remittance This return is filed by every Large and Non-large Taxpayer
Return of Income Withholding Agent (WA)/payor who is For the months of Jan-Nov:
Taxes Withheld on either an individual or non-individual, (Manual)
Compensation required to deduct and withhold taxes On or before the tenth (10th) day of
on compensation paid to employees. the month following the month in
which withholding was made
Dec:
On or before January 15 of the
following year

(EFPS)
Jan-Dec
In accordance with the schedule set
forth in RR No. 26-2002 as follows:

Group A : Fifteen (15) days following

end of the month

Group B : Fourteen (14) days

following end of the month

Group C : Thirteen (13) days following

end of the month

Group D : Twelve (12) days following

end of the month

Group E : Eleven (11) days following

 end of the month

1601E Monthly Remittance This return is filed by every Manual:

Return of Creditable Withholding Agent (WA)/payor who is On or before the tenth (10th) day of
Income Taxes either an individual or non-individual, the month following the month in
Withheld (Expanded) required to deduct and withhold taxes which withholding was made except
on income payments subject to for taxes withheld for the month of
Expanded / Creditable Withholding December which shall be filed on or
Taxes. before January 15 of the succeeding
year.

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

Group A : Fifteen (15) days following

end of the month

Group B : Fourteen (14) days

following end of the month

Group C : Thirteen (13) days following

end of the month

Group D : Twelve (12) days following

end of the month

Group E : Eleven (11) days following

end of the month
1601F Monthly Remittance This return is filed by every Manual:
Return of Final Withholding Agent (WA)/payor who is On or before the tenth (10th) day of
Income Taxes either an individual or non-individual, the month following the month in
Withheld required to deduct and withhold taxes which withholding was made
on income payments subject to Final
Withholding Taxes. EFPS
In accordance with the schedule set
forth in RR No. 26-2002 as follows:

Group A : Fifteen (15) days following

end of the month

Group B : Fourteen (14) days

following end of the month

Group C : Thirteen (13) days following

end of the month

Group D : Twelve (12) days following

end of the month

Group E : Eleven (11) days following

 end of the month

1602 Monthly Remittance This return is filed by all banks, non- Manual:
Return of Final bank financial intermediaries, finance On or before the tenth (10th) day of
Income Taxes corporations, investment and trust the month following the month in
Withheld (On Interest companies and similar institutions for which withholding was made except
Paid on Deposits and final income tax withheld on interest for taxes withheld for the month of
Yield on Deposit paid/accrued on deposit and yield or December which shall be filed on or
Substitutes/Trusts/Etc any other monetary benefit from before January 15 of the succeeding
.) deposit substitutes and from trust fund year.
and similar arrangements.
EFPS:
In accordance with the schedule set
forth in RR No. 26-2002 as follows:

Group A : Fifteen (15) days following

end of the month

Group B : Fourteen (14) days

following end of the month

Group C : Thirteen (13) days following

end of the month

Group D : Twelve (12) days following

end of the month

Group E : Eleven (11) days following

end of the month
1603 Quarterly Remittance This return is filed by every Manual:
Return of Final Withholding Agent (WA / payor) who On or before the tenth (10th) day of
Income Taxes is either an individual or non- the month following the quarter in
Withheld (On Fringe individual, required to deduct and which the withholding was made
Benefits Paid to withhold taxes on fringe benefits
Employees Other furnished or granted to employees EFPS
than Rank and File) other than rank and file employees On or before the fifteenth (15th) day of
subject to Final Withholding Taxes. the month following the quarter in
which the withholding was made
1604CF Annual Information This return is filed by every employer
Return of Income Tax or withholding agent/payor who is On or before January 31 of the year
Withheld on either an individual, estate, trust, following the calendar year in which
Compensation and partnership, corporation, government the compensation payment and other
Final Withholding agency and instrumentality, income payments subject to final
Taxes government-owned and controlled withholding taxes were paid or
corporation, local government unit and accrued.
other juridical entity required to deduct
and withhold taxes on compensation
paid to employees and on other
income payments subject to Final
Withholding Taxes.
1604E Annual Information This return is filed by every On or before March 1 of the year
Return of Creditable withholding agent/payor who is either following the calendar year in which
Income Taxes an individual, estate, trust, the income payments subject to
 Withheld (Expanded)/ partnership, corporation, government expanded withholding taxes or
Income Payments agency and instrumentality, exempt from withholding tax were
Exempt from government-owned and controlled paid or accrued.
Withholding Taxes 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.
1606 Withholding Tax This return is filed by every This return is filed on or before the
Remittance Return Withholding Agent/Buyer on the sale, tenth (10th) day following the end of
(For Transactions transfer or exchange of real property the month in which the transaction
Involving Real classified as ordinary asset. occurred. Provided, however, that
Property other than taxes withheld in December shall be
Capital Asset filed on or before January 25 of the
including Taxable and following year. Provided, that large
Exempt) taxpayers as determined by the
Commissioner shall file/pay on or
before the 25th day of the following
month.

LIST OF ACCOUNT INFORMATION FORMS

Form No. Form Title Description Filing Date
1701-AIF Account Information A revised form designed in line with This form is filed on or before April 15
Form (AIF) for Self- the BIR Integrated Tax System (ITS) to of each year covering income for the
employed be used as attachment to BIR Form preceding taxable year
Individuals, Estates No. 1701 and to be accomplished by
and Trusts (engaged self-employed individuals, estates and
in trade and trusts engaged in trade and business,
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).
1702-AIF Account Information A revised form designed in line with Filed together with the Annual Income
Form (AIF) For the BIR Integrated Tax System (ITS) to Tax Return - on or before the 15th
Corporations and be used as attachment to BIR Form day of the fourth (4th) month following
Partnerships in No. 1702 and to be accomplished by the close of the calendar or fiscal
General corporations and partnerships which year, as the case may be.
contains the taxpayer's business
profile information and other relevant
data to be lifted from the Audited
Financial Statements

LIST OF APPLICATION FORMS

Form No. Form Title Description Filing Date
0217 Application for This form shall be This form shall be filed in triplicate
Contractor's Final accomplished/filed by all contractors copies by the contractor thirty (30)
Payment Release before the release of final payment days before filing a claim for the
Certificate by the Department of Public Works release of final payment by the
 and Highway (DPWH) in regards to DPWH together with the necessary
contracts with the DPWH. documents/schedules.
0901-C Application for Relief This form together with all the
From Double Taxation on necessary documents shall be
Capital Gains 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.
0901-D Tax Treaty Relief This form together with all the
Application for Dividend necessary documents shall be
Income 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 occurrence of the first
taxable event.
0901-I Application For Relief This form together with all the
From Double Taxation on necessary documents shall be
Interest Income 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 occurrence of the first
taxable event.
0901-O Tax Treaty Relief This form together with all the
Application for Other necessary documents shall be
Income Earnings 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 occurrence of the first
taxable event.
0901-P Tax Treaty Relief This form together with all the
Application for Business necessary documents shall be
Profits 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
occurrence of the first taxable event.
0901-R Tax Treaty Relief This form together with all the
Application for Royalty necessary documents shall be
Income 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 occurrence of the first
taxable event.
0901-S Tax Treaty Relief This form together with all
Application for Income necessary documents shall be
from Services submitted only to and received by
the International Tax Affairs Division
of the Bureau of Internal Revenue.
Filing should always be made
BEFORE the
transaction. Transaction for
purposes of filing the Tax Treaty
Relief Application (TTRA) shall
mean before the occurence of the
first taxable event.
0901-T Application For Relief This form together with all the
From Double Taxation on necessary documents shall be
Shipping and Air submitted only to and received by
Transport 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.
1900 Application to Use This form is to be accomplished by Before actual use of Loose-leaf /
Loose-Leaf / all taxpayers who intend to apply for Computerized Books of Accounts
Computerized Books of authority to use either Loose-Leaf / and / or Accounting Records.
Accounts and/or Computerized Books of Accounts
Accounting Records and/or Accounting Records.

To be accomplished with the

Revenue District Office (RDO)
having jurisdiction over the Head
Office/or branch.

1901 Application for This form is to be accomplished by On or before commencement of

Registration for Self- self-employed and mixed income new business or before payment of
 Employed and Mixed individuals, estates/trusts doing/just any tax due or before filing a return.
Income Individuals, starting a business, or opening a
Estates/Trusts new branch for registration.

To be accomplished with the RDO

having jurisdiction over the head
office or branch office.

1902 Application for This form is to be accomplished by Filed within ten (10) days from the
Registration For an old or new employee whether date of employment, or before the
Individuals Earning resident citizen or non-resident payment of any tax due or before
Purely Compensation citizens earning purely filing of a return, or declaration is
Income, and Non- compensation income. required.
Resident Citizens /
Resident Alien Employee To be accomplished with the RDO
having jurisdiction over the
taxpayer's residence or place of
employment.

1903 Application for This form is to be accomplished by On or before commencement of

Registration for Corporations, Government Owned business or before payment of any
Corporations/ or controlled corporations, tax due/ before filing a return.
Partnerships Partnerships, Government Agencies
(Taxable/Non-Taxable) and Instrumentalities, (GAI's) and
Local Government Units (LGU's).

To be accomplished with the RDO

having jurisdiction over the principal
place of business or branch/regional
office.

1904 Application for This form is to be accomplished by Before payment of any tax
Registration for One- one-time taxpayer and persons due/before filing of return or before
Time Taxpayer and registering and applying for a TIN the issuance of TIN under E.O.98.
Persons Registering (E.O. 98).
under E.O. 98 (Securing
a TIN to be able to To be accomplished with the RDO
transact with any having jurisdiction over the place
Government Office) where property is located for one
time taxpayer; or place of residence
for applicants under E.O. 98.

1905 Application for This form is to be accomplished by Filed each time taxpayer needs to
Registration Information all taxpayers who intend to register the change in registration
Update for Updating / update/change any data or such as but not limited to change in
Cancellation of information, e.g. transfer of business registered activities, change in tax
Registration / within the same RDO, change in type details etc. except those
Cancellation of TIN / registered activities, cancellation of changes to be filed under Form
New Copy of TIN card / business registration due to closure 2305; replacement of lost TIN Card /
New copy of Certificate of business or transfer to other lost Certificate of Registration or
of Registration district, or replacement of lost TIN cancellation or registration and/or
Card/ Certificate of Registration. TIN.
 To be accomplished with the RDO
having jurisdiction over the taxpayer,
whether Head Office or branch.

1906 Application for Authority This form is to be accomplished by Filed each time taxpayer needs to
to Print Receipts and all taxpayers everytime printing of print receipts and invoices.
Invoices receipts and invoices is needed.

To be accomplished with the RDO

having jurisdiction over Head Office
or branch.

1907 Application for Permit to This form is to be accomplished by Filed each time taxpayer will use a
Use Cash Register all taxpayers who intend to use Cash new cash register machine unit or
machines/Point-of-Sale Register Machines in lieu of Official point-of-sale machine unit.
Machine Receipts/ Invoices, or Cash Register
Machine used as cash depository; or
Point-of-Sale Machine in lieu of
Official/ Invoices.

To be accomplished with the RDO

having jurisdiction over the Head
Office or branch.

1914 Application for Tax To be accomplished and filed by

Credits/Refunds taxpayer applying for tax credits or
refunds
1915 Application for Tax Credit To be accomplished and filed by
Certificate Utilization taxpayer applying for tax credits
certificate utilization.
1916 Tax Practitioner's To be accomplished and filed by tax
Application for practitioners (individual) applying for
Accreditation (Individual) accreditation

Description

1917 Tax Practitioner's To be accomplished and filed by tax

Application for practitioners
Accreditation (partnership/corporation) applying
(Partnership/Corporation) for accreditation

LIST OF DOCUMENTARY STAMP TAX RETURN

Form No. Form Title Description Filing Date
2000-OT Documentary Stamp This return shall be filed in triplicate by The return shall be filed and the tax
Tax the following person making, signing, paid within (5) days after the close of
Declaration/Return issuing, accepting or transferring the the month when the taxable
(One Time document or facility evidencing document was made, signed, issued,
Transactions) transaction: accepted or transferred.

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.

2000 Documentary This return is filed by the following: The return shall be filed within five (5)
Stamps Tax days after the close of the month
Declaration/ Return 1. In the case of constructive affixture when the taxable document was
of documentary stamps, by the person made, signed, issued, accepted or
making, signing, issuing, accepting, or transferred or when reloading a
transferring documents, instruments, metering machine becomes
loan agreements and papers, necessary or upon remittance by
acceptances, assignments, sales and revenue collection agents of collection
conveyances of the obligation, right or from the sale of loose stamps.
property incident thereto wherever the
document is made, signed, issued, For EFPS Taxpayer
accepted or transferred when the
obligation or right arises from The deadline for eletronically filing
Philippine sources or the property is and paying the taxes due thereon
situated in the Philippines at the same shall be in accordance with the
time such act is done or transaction provisions of existing applicable
had; revenue issuances.

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.
LIST OF CERTIFICATES
Form No. Form Title Description Filing Date
2304 Certificate of Income A Certificate to be accomplished and Payor must furnish the payee on or
Payment Not issued by a Payor to recipients of before January 31 of the year
Subject to income not subject to withholding tax. following the year in which the income
Withholding Tax This Certificate should be attached to payment was made.
(Excluding the Annual Income Tax Return - BIR
Compensation Form 1701 for individuals, or BIR Form
Income) 1702 for non-individuals.
2305 Certificate of Update A Certificate to be accomplished and File this form with the RDO where the
of Exemption and of issued in case of increase or taxpayer is registered, within ten (10)
Employer's and decreases in exemption, change of days after such change or event.
Employee's status, change in the person of (This form is given to the main
Information employer, change in the type of employer, copy furnished the
employment, acquiring employment secondary employer).
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.
2306 Certificate of Final A Certificate to be accomplished and To be issued to payee on or before
Income Tax issued by a Payor/WA to each January 31 of the year following the
Withheld recipient of income subjected to final year in which income payment was
tax. The column amount of payment made. However upon request of the
should indicate the total amount paid payee the payor must furnish such
and the total taxes withheld and statement to the payee
remitted during the period. simultaneously with the income
payment.
2307 Certificate of A Certificate to be accomplished and For EWT - To be issued to payee on
Creditable Tax issued to recipients of income subject or before the 20th day of the month
Withheld at Source to expanded withholding tax paid by a following the close of the taxable
Payor/Withholding Agent including quarter. Upon request of the payee,
government money payments made by however, the payor must furnish such
a government office showing therein statement to the payee
the monthly breakdown of the total simultaneously with the income
income payments made and the total payment.
taxes withheld and remitted during the
quarter/period. For Percentage Tax On Government
Money Payments - To be issued to
For EWT - This Certificate in turn the payee on or before the 10th day
should be attached to the of the month following the month in
Quarterly/Annual Income Tax Return - which withholding was made. Upon
BIR Forms 1701Q / 1701 for request of the payee, however, the
individuals, or BIR Form 1702Q/ 1702 payor must furnish such statement to
for non-individuals, in which case, the the payee simultaneously with the
amount of withholding tax shall be income payment.
allowed as a tax credit against the
income tax liability of the income For VAT Withholding - To be issued
recipient in the taxable quarter or year to the payee on or before the 10th
in which the income was earned or
 received. day of the month following the month
in which withholding was made. Upon
For Percentage Taxes on Government request of the payee, however, the
Money Payments - This Certificate is payor must furnish such statement to
to be attached to the Quarterly the payee simultaneously with the
Percentage Tax return (BIR Form No. income payment.
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).

2316 Certificate of A Certificate to be accomplished and To be issued to payee on or before

Compensation issued to each employee receiving January 31 of the succeeding year in
Payment / Tax salaries, wages and other forms or which the compensation was paid, or
Withheld For remuneration by each employer in cases where there is termination of
Compensation indicating therein the total amount paid employment, it is issued on the same
Payment With or and the taxes withheld therefrom day the last payment of wages is
Without Tax during the calendar year.This made.
Withheld 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).
EXCISE TAX RETURN
Form No. Form Title Description Filing Date
2200-A Excise Tax Return This return shall be filed in triplicate by For each place of production, a
for Alcohol Products the following: separate return shall be filed and the
excise tax shall be paid before
1. Manufacturer or producer of locally removal of the alcohol products from
manufactured or produced alcohol the place of production.
products; and
For EFPS Taxpayers,
2. Owner or person having possession
of the alcohol products which were The filing of return and payment of
removed from the place of production excise tax due thereon shall be in
without the payment of excise tax. accordance with the provisions of
existing applicable revenue
issuances.

2200-AN Excise Tax Return This return shall be filed in triplicate by For each place of production, a
for Automobiles and the following: separate return shall be filed and the
Non-Essential excise tax shall be paid before
Goods 1. Manufacturer, producer or removal of the abovementioned
assembler of locally products from the place of production.
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 production
without the payment of excise tax.

2200-M Excise Tax Return This return shall be filed in triplicate by For each place of production, a
for Mineral Products the following: separate return shall be filed and the
excise tax shall be paid upon removal
1. Owner, lessee, concessionaire or of the mineral products from the place
operator of the mining claim; of production. In the case of locally
produced or extracted minerals or
2. First buyer, purchaser or transferee quarry resources where the mine site
for local sale, barter, transfer or or place of extraction is not the same
exchange of indigenous petroleum, as the place of processing or
natural gas or liquefied natural gas; production, the return shall be filed
and and the excise tax paid to the
Revenue District Office having
 jurisdiction over the locality where the
3. Owner or person having possession same are mined, extracted or
of the minerals and mineral products quarried.
which were mined extracted or
quarried without the payment of excise On locally produced or extracted
tax. 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.

2200-P Excise Tax Return This return shall be filed in triplicate by For each place of production, a
for Petroleum the following: separate return shall be filed and the
Products excise tax shall be paid before
1. Manufacturer, or producer of locally removal of the petroleum products
manufactured, produced or refined from the place of production.
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 production
without the payment of excise tax.

2200-T Excise Tax Return This return shall be filed in triplicate by For each place of production, a
for Tobacco the following: separate return shall be filed and the
Products excise tax due shall be paid before
1. Manufacturer or producer of locally removal of the tobacco products from
manufactured or produced tobacco the place of production.
products;
For EFPS Taxpayers,
2. Wholesaler, manufacturer,
producer, owner or operator of the The filing and return and payment of
redrying plant, as the case may be, excise tax due thereon shall be in
with respect to the payment of accordance with the provisions of
inspection fee on leaf tobacco, scrap, existing applicable revenue
cigars, cigarettes and other tobacco issuances.
products;
 3. Owner or person having possession
of tobacco products which were
removed from the place of production
without the payment of excise tax.

LIST OF INCOME TAX RETURN

Form No. Form Title Description Filing Date
1700 Annual Income Tax Return This return shall be filed by every This return is filed on or before
for Individuals Earning resident citizen deriving April 15 of each year covering
Purely Compensation compensation income from all income for the preceding taxable
Income (Including Non- sources, or resident alien and non- year.
Business/Non-Profession resident citizen with respect to
Income) 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.
1701 Annual Income Tax Return BIR Form No. 1701 shall be filed by This return is filed on or before
for Self-Employed individuals who are engaged in April 15 of each year covering
Individuals, Estates and trade/business or the practice of income for the preceding taxable
Trusts profession including those with year.
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.

1701-Q Quarterly Income Tax This return shall be filed in triplicate 1st quarter - On or before April 15
Return for Self-employed by the following individuals of the current taxable year
Individuals, Estates, and regardless of amount of gross 2nd quarter - On or before August
Trusts (Including Those income: 15 of the current taxable year
with both Business and 3rd quarter - On or before
Compensation Income) 1) A resident citizen engaged in November 15 of the current
trade, business, or practice of taxable year
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.

1702-EX Annual Income Tax Return This return shall be filed by a This return is filed on or before the
for Use ONLY by Corporation, Partnership and Other 15th day of the 4th month
Corporation, Partnership Non-Individual following the close of the
and Other Non-Individual Taxpayer EXEMPT under the Tax taxpayer's taxable year.
Taxpayer EXEMPT under Code, as amended [Sec. 30 and
the Tax Code, as those exempted in Sec. 27(C)]and
Amended, {Sec. 30 and other Special Laws WITH NO
those exempted in Sec. OTHER TAXABLE INCOME such as
27(C) and Other Special but not limited to foundations,
Laws, with NO Other cooperatives, charitable institutions,
Taxable Income non-stock and non-profit educational
institutions, General Professional
Partnership (GPP) etc.
1702-MX Annual Income Tax Return This return shall be filed by every This return is filed, with or without
for Corporation, Corporation, Partnership and Other payment, on or before the 15th
Partnership and Other Non-Individual Taxpayer with day of the 4th month following the
Non-Individual with MIXED MIXED Income subject to close of the taxpayer's taxable
Income Subject to Multiple MULTIPLE INCOME TAX RATES or year.
Income Tax Rates or with with income subject to
Income Subject to SPECIAL/PREFERENTIAL RATE.
SPECIAL/PREFERENTIAL
RATE
1702-RT Annual Income Tax Return This return shall be filed by This return is filed, with or without
for Corporation, Corporation, Partnership and other payment, on or before the 15th
Partnership and Other Non-Individual Taxpayer Subject day of the 4th month following
Non-Individual Taxpayer Only to REGULAR Income Tax close of the taxpayer's taxable
Subject Only to REGULAR Rate of 30%. Every corporation, year.
Income Tax Rate 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.
1702-Q Quarterly Income Tax This return is filed quarterly by every The corporate quarterly income
Return for Corporations, corporation, partnership, joint stock tax return shall be filed with or
Partnerships and Other companies, joint accounts, without payment within sixty (60)
Non-Individual Taxpayers associations (except foreign days following the close of each of
corporation not engaged in trade or the first three (3) quarters of the
business in the Philippines and joint taxable year whether calendar or
venture or consortium formed for the fiscal year.
purpose of undertaking construction
projects or engaging in petroleum,
coal, geothermal and other energy
operations), government-owned or
controlled corporations, agencies
and instrumentalities.
1703 Annual Income Information This information return is filed in This information return is filed not
Return for Non-Resident triplicate by Non-resident citizens later than the April 15 of the year
Citizens / OCWs and and Overseas Contract Workers following the taxable year in which
Seamen (for foreign- (OCWs), including qualified Filipino the income was earned.
sourced income) 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

1704 Improperly Accumulated This form is to be filed by every The return shall be filed within 15
Earnings Tax Return domestic corporation classified as days after the close of the year
closely-held corporation except immediately succeeding
banks and other non-bank financial taxpayer's covered taxable year.
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.
1706 Capital Gains Tax Return This return is filed by all persons - Filed within thirty (30) days
 for Onerous Transfer of (natural or juridical) whether resident following each sale, exchange or
Real Property Classified as or non-resident, including Estates disposition of real property
Capital Asset (both and Trusts, who sells, exchanges, or
Taxable and Exempt) disposes of a real property located in - In case of installment sale, the
the Philippines classified as capital return shall be filed within thirty
asset as defined under Sec. 39 (30) days following the receipt of
(A)(1) of RA 8424 for the purpose of the 1st downpayment and within
securing a Tax Clearance Certificate thirty (30) days following each
to effect transfer of ownership (title) subsequent installment payment
of the property from the seller to the
buyer. - One return is filed for every
transfer document regardless of
However, filing of the return is no the number of each property sold,
longer required when the real exchanged or disposed of.
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.

1707 Capital Gains Tax Return This return is filed by a natural or - Filed within thirty (30) days after
for Onerous Transfer of juridical person, resident or non- each cash sale, barter, exchange
Shares of Stocks Not resident, who is not exempt under or other disposition of shares of
Traded Through the Local existing laws for the sale, barter, stock not traded through the local
Stock Exchange exchange or other onerous stock exchange.
disposition intended to transfer
ownership of shares of stocks in - In case of installment sale, the
domestic corporation classified as return shall be filed within thirty
capital assets, not traded through the (30) days following the receipt of
local stock exchange. the first down payment and within
(30) days following each
subsequent installment payment.

1707-A Annual Capital Gains Tax This return is filed by every natural or - For individual taxpayers, this
Return for Onerous juridical person, resident or non- final consolidated return is filed on
Transfer of Shares of resident, who is not exempt under or before April 15 of each year
Stock Not Traded Through existing laws for sale, barter, covering all stock transactions of
the Local Stock Exchange exchange or other disposition of the preceding taxable year.
shares of stock in a domestic
corporation, classified as capital - For corporate taxpayers, this
assets, not traded through the local form is filed on or before the
stock exchange. fifteenth (15th) day of the fourth
(4th) month following the close of
the taxable year covering all
transactions of the preceding
taxable year.
TRANSFER TAX RETURN
Form No. Form Title Description Filing Date
1800 Donors Tax Return This return is filed by any person, The return is filed within thirty (30)
natural or juridical, resident or non- days after the gift (donation) is
resident, who transfers or causes to made. A separate return is filed for
transfer property by gift, whether in each gift (donation) made on
trust or otherwise, whether the gift is different dates during the year
direct or indirect and whether the reflecting therein any previous net
property is real or personal, tangible gifts made in the same calendar
or intangible. 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.
1801 Estate Tax Return This return is filed by: The return is filed within six (6)
months from the decedent's death
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.

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

Description

This return/declaration shall be filed in triplicate by the following

taxpayers;

1. A VAT-registered person; and

2. A person required to register as a VAT taxpayer but failed to
register.

This return/declaration must be filed by the aforementioned taxpayers

for as long as the VAT registration has not yet been cancelled, even if
there is no taxable transaction during the month or the aggregate
sales/receipts for any 12-month period did not exceed the P1,500,000.00
threshold.

Filing Date

For Manual EFPS

A) Large and Not later than the In accordance with the

Non-large 20th day following the schedule set forth in RR
Taxpayer 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

Description

This return/declaration shall be filed in triplicate by the following

taxpayers;

1. A VAT-registered person; and

2. A person required to register as a VAT taxpayer but failed to
register.

This return/declaration must be filed by the aforementioned taxpayers

for as long as the VAT registration has not yet been cancelled, even if
there is no taxable transaction during the month or the aggregate
sales/receipts for any 12-month period did not exceed the P1,500,000.00
threshold.

Filing Date

This return is filed not later than the 25th day following the close of
each taxable quarter. The term "taxable quarter" shall mean the quarter
that is synchronized to the income tax quarter of the taxpayer (i.e.
Calendar quarter of Fiscal Quarter)

BIR Form No. 2551M Monthly Percentage Tax Return

Download Description

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

1. Persons whose gross annual sales and/or receipt do not exceed

P1,500,000 and who are not VAT-registered persons;
2. Domestic carriers and keepers of garages, except owners of
bancas and owners of animal-drawn two wheeled vehicle;
3. Operators of international air and shipping carriers doing
business in the Philippines;
4. Franchise grantees of gas or water utilities;
5. Franchise grantees of radio and/or television broadcasting
companies whose gross annual receipts of the preceding year
do not exceed Ten Million Pesos (P10,000,000.00) and did
opt to register as VAT taxpayers;
6. Banks, non-bank financial intermediaries and finance
companies;
7. Life insurance companies;and
8. Agent of foreign insurance companies.
 Filing Date

For Manual EFPS

A) Large and Not later than the In accordance with the

Non-large 20th day following the schedule set forth in RR
Taxpayer 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

Description

This return shall be filed in triplicate by the following:

 1. Franchise grantees sending overseas dispatch, messages or
conversation from the Philippines; and

2. Proprietor, lessees or operators of cockpits, cabarets, night or day

clubs, boxing exhibitions, professional basketball games, jai-alai and
racetracks.

Filing Date

The return shall be filed and the tax paid within twenty (20) 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

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 disposition

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

Description

This return is filed by all taxpayers liable to pay percentage tax under
Special Laws.

Filing Date

On or before the due date for payments of tax as stated in the Special
Law.