Tax Returns and Filing Dates

LIST OF BIR FORMS
FORM NO.
FORM TITLE
DESCRIPTION
FILING DATE/DEADLINE
TO MANUAL
0605
Payment Form
This form is to be accomplished every time a taxpayer pays taxes and

fees which do not require the use of a tax return such as second
installment payment for income tax, deficiency tax, delinquency tax,
registration fees, penalties, advance payments, deposits, installment
payments, etc.
0611-A
Payment Form Covered by a

Letter Notice
This form shall be used by any person, natural or juridical, including

estates and trusts, who are issued Letter Notices generated through
the following third-party information (TPI)data matching programs:
1. Reconciliation of Listings for Enforcement (RELIEF)/Bureau of
Customs (BOC) Data Program; and
2. Tax Reconciliation Systems (TRS).
1. Every time a tax payment or penalty is due or an advan

2. Upon receipt of
and/or collection letter from the BIR; and
3. Upon payment o
business and for renewals on or before January 31 of eve
0613
Payment Form - Under Tax

This form shall be used in paying penalties assessed under the Tax
Compliance Verification Drive/Tax Compliance Verification Drive/Tax Mapping.
Mapping
This form shall be accomplished everytime a penalty is du
1613
Payment Form - Under Tax

Compliance Verification Drive/Tax
Mapping
This form shall be accomplished everytime a penalty is du
Princess Joy G. Florentin

GAC 741/742
SY 2014-2015
Page 1 of 46
1600
1600WP
1601C
Monthly Remittance Return of

Value-Added Tax and Other
Percentage Taxes Withheld under
RAs 1051, 7649, 8241, 8424 and
9337
his return shall be filed in triplicate by the following:
The withholding tax return shall be filed and the tax paid o
month following the month in which withholding was made
1. All government offices, bureaus, agencies or instrumentalities, local

government units, government owned and controlled corporation on
money payments made to private individuals, corporations,
partnerships, associations and other juridical/artificial entities as
required under RA Nos. 1051, 7649, 8241, 8424 and 9337.
2. Payors to non-residents receiving income subject to value-added
tax.
3. Payors to VAT registered taxpayers receiving income subject to
value-added tax.
4. Payors to persons, natural or juridical, subject to percentage tax
under Sec. 116 of the Tax Code, (ATC 082 & 084), if the taxpayerpayee 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.
Remittance Return of Percentage This return shall be in filed in triplicate by operators of race tracks for
Tax on Winnings and Prizes
remittance of withholding of percentage tax on race horse prizes and
Withheld by Race Track
winnings on horse racing bets.
Operators

Income Taxes Withheld on
Compensation
The withholding tax return shall be filed/and the tax paid w

tax was deducted and withheld.
This return is filed by every Withholding Agent (WA)/payor who is

either an individual or non-individual, required to deduct and withhold
For the months of January to November
taxes on compensation paid to employees.
A) Large and Non-large
Taxpayer

GAC 741/742
SY 2014-2015
On or before the tenth (10th) day of the

month following the month in which
withholding was made
Page 2 of 46
For the month of December

On or before January 15 of the
Taxpayer
following year

GAC 741/742
SY 2014-2015
Page 3 of 46
1601E

Creditable Income Taxes
Withheld (Expanded)

Large and Non-large
either an individual or non-individual, required to deduct and withhold Taxpayer
taxes on income payments subject to Expanded / Creditable
Withholding Taxes.

withholding was made except for taxes
withheld for the month of December
which shall be filed on or before
January 15 of the succeeding year.
1601F

Final Income Taxes Withheld

either an individual or non-individual, required to deduct and withhold Taxpayer
taxes on income payments subject to Final Withholding Taxes.


Final Income Taxes Withheld (On
Interest Paid on Deposits and
Yield on Deposit
Substitutes/Trusts/Etc.)
This return is filed by all banks, non-bank financial intermediaries,

finance corporations, investment and trust companies and similar
institutions for final income tax withheld on interest paid/accrued on
deposit and yield or any other monetary benefit from deposit
substitutes and from trust fund and similar arrangements.

withholding was made except for taxes
withheld for the month of December
which shall be filed on or before
1602

GAC 741/742
SY 2014-2015
Large and Non-large

Taxpayer
Page 4 of 46
1603
Quarterly Remittance Return of

Final Income Taxes Withheld (On
Fringe Benefits Paid to
Employees Other than Rank and
File)
This return is filed by every Withholding Agent (WA / payor) who is

either an individual or non-individual, required to deduct and withhold
taxes on fringe benefits furnished or granted to employees other than
rank and file employees subject to Final Withholding Taxes.

month following the quarter in which the
1604CF
Annual Information Return of

Income Tax Withheld on
Compensation and Final
Withholding Taxes
This return is filed by every employer or withholding agent/payor who

is either an individual, estate, trust, partnership, corporation,
government agency and instrumentality, government-owned and
controlled corporation, local government unit and other juridical entity
required to deduct and withhold taxes on compensation paid to
employees and on other income payments subject to Final
Withholding Taxes.
On or before January 31 of the year following the calenda

and other income payments subject to final withholding ta
1604E
Annual Information Return of

Creditable Income Taxes
Withheld (Expanded)/ Income
Payments Exempt from
Withholding Taxes
1606
Withholding Tax Remittance

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

GAC 741/742
SY 2014-2015
On or before March 1 of the year following the calendar y

to expanded withholding taxes or exempt from withholdin
This return is filed by every withholding agent/payor who is either an

individual, estate, trust, partnership, corporation, government agency
and instrumentality, government-owned and controlled corporation,
local government unit and other juridical entity required to deduct and
withhold taxes on income payments subject to Expanded Withholding
Taxes, or making income payments not subject to withholding tax but
subject to income tax.
This return is filed by every Withholding Agent/Buyer on the sale,
transfer or exchange of real property classified as ordinary asset.
This return is filed on or before the tenth (10th) day follow

transaction occurred. Provided, however, that taxes withh
January 25 of the following year. Provided, that large taxp
shall file/pay on or before the 25th day of the following mo
Page 5 of 46
1700
Annual Income Tax Return for

Individuals Earning Purely
Compensation Income (Including
Non-Business/Non-Profession
Income)
This return shall be filed by every resident citizen deriving

compensation income from all sources, or resident alien and nonresident citizen with respect to compensation income from within the
Philippines, except the following:
This return is filed on or before April 15 of each year cove
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.

GAC 741/742
SY 2014-2015
Page 6 of 46
1701

Self-Employed Individuals,
Estates and Trusts
BIR Form No. 1701 shall be filed by individuals who are engaged in
trade/business or the practice of profession including those with
mixed income (i.e., those engaged in the trade/business or profession
who are also earning compensation income) in accordance with Sec.
51 of the Code, as amended. The annual income tax return
summarizes all the transactions covering the calendar year of the
taxpayer.
This return is filed on or before April 15 of each year cove
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.

GAC 741/742
SY 2014-2015
Page 7 of 46
1701Q
Quarterly Income Tax Return for

Self-employed Individuals,
Estates, and Trusts (Including
Those with both Business and
Compensation Income)
This return shall be filed in triplicate by the following individuals

regardless of amount of gross income:
1st qtr - On or before April 15 of the current taxable year

2nd qtr - On or before August 15 of the current taxable y
3rd qtr - On or before November 15 of the current taxab
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.
1702-EX

This return shall be filed by a Corporation, Partnership and Other
Use ONLY by Corporation,
Non-Individual Taxpayer EXEMPT under the Tax Code, as amended
Partnership and Other Non[Sec. 30 and those exempted in Sec. 27(C)] and other Special Laws
Individual Taxpayer EXEMPT
WITH NO OTHER TAXABLE INCOME such as but not limited to
under the Tax Code, as Amended, foundations, cooperatives, charitable institutions, non-stock and non{Sec. 30 and those exempted in profit educational institutions, General Professional Partnership
Sec. 27(C) and Other Special
(GPP) etc.
Laws, with NO Other Taxable
Income
This return is filed on or before the 15th day of the 4th mo

taxable year.
1702-MX

Corporation, Partnership and
Other Non-Individual with MIXED
Income Subject to Multiple
Income Tax Rates or with Income
Subject to
SPECIAL/PREFERENTIAL RATE
This return is filed, with or without payment, on or before

close of the taxpayer's taxable year.

GAC 741/742
SY 2014-2015
This return shall be filed by every Corporation, Partnership and Other

Non-Individual Taxpayer with MIXED Income subject to MULTIPLE
INCOME TAX RATES or with income subject to
SPECIAL/PREFERENTIAL RATE.
Page 8 of 46
1702-RT
1702Q
1703

Corporation, Partnership and
Other Non-Individual Taxpayer
Subject Only to REGULAR
Income Tax Rate
Description
This return shall be filed by Corporation, Partnership and other NonIndividual Taxpayer Subject Only to REGULAR Income Tax Rate of
30%. Every corporation, partnership no matter how created or
organized, joint stock companies, joint accounts, associations (except
foreign corporation not engaged in trade or business in the
Philippines and joint venture or consortium formed for the purpose of
undertaking construction projects or engaging in petroleum, coal,
geothermal and other energy operations), government-owned or
controlled corporations, agencies and instrumentalities shall render a
true and accurate income tax return in accordance with the provisions
of the Tax Code.
This return is filed, with or without payment, on or before

close of the taxpayer's taxable year
Quarterly Income Tax Return for

Corporations, Partnerships and
Other Non-Individual Taxpayers
This return is filed quarterly by every corporation, partnership, joint

stock companies, joint accounts, associations (except foreign
corporation not engaged in trade or business in the Philippines and
joint venture or consortium formed for the purpose of undertaking
construction projects or engaging in petroleum, coal, geothermal and
other energy operations), government-owned or controlled
corporations, agencies and instrumentalities.
The corporate quarterly income tax return shall be filed w

days following the close of each of the first three (3) quart
fiscal year.
Annual Income Information

This information return is filed in triplicate by Non-resident citizens
Return for Non-Resident
and Overseas Contract Workers (OCWs), including qualified Filipino
Citizens / OCWs and Seamen (for seamen, on income derived from sources abroad.
foreign-sourced income)
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.

GAC 741/742
SY 2014-2015
This information return is filed not later than the April 15 o

which the income was earned.
Page 9 of 46
1704
Improperly Accumulated Earnings This form is to be filed by every domestic corporation classified as
Tax Return
closely-held corporation except banks and other non-bank financial
intermediaries, insurance companies, taxable partnerships, general
professional partnerships, non- taxable joint ventures and enterprises
duly registered with the Philippine Economic Zone Authority (PEZA)
under R.A. 7916, and enterprises registered pursuant to the Bases
Conversion and Development Act of 1992 (R.A. 7227), and other
similar laws, shall render a true and accurate tax return in accordance
with the provision of the Tax code.
The return shall be filed within 15 days after the close of t

covered taxable year.
1706
Capital Gains Tax Return for

Onerous Transfer of Real
Property Classified as Capital
Asset (both Taxable and Exempt)
Filed within thirty (30) days following each sale, exchange
This return is filed by all persons (natural or juridical) whether resident

or non-resident, including Estates and Trusts, who sells, exchanges,
or disposes of a real property located in the Philippines classified as
capital asset as defined under Sec. 39 (A)(1) of RA 8424 for the
purpose of securing a Tax Clearance Certificate to effect transfer of
ownership (title) of the property from the seller to the buyer.
In case of installment sale, the return shall be filed within

1st downpayment and within thirty (30) days following eac
One return is filed for every transfer document regardless

exchanged or disposed of.G81
However, filing of the return is no longer required when the real

property transaction involves the following:
- it is not classified as a capital asset
- not located in the Philippines
- disposition is gratuitous
- disposition is pursuant to the Comprehensive Agrarian Reform
To be filed with the RDO having jurisdiction over the place where the
property being transferred is located.
1707
Capital Gains Tax Return for

Onerous Transfer of Shares of
Stocks Not Traded Through the
Local Stock Exchange

GAC 741/742
SY 2014-2015
This return is filed by a natural or juridical person, resident or nonresident, who is not exempt under existing laws for the sale, barter,
exchange or other onerous disposition intended to transfer ownership
of shares of stocks in domestic corporation classified as capital
assets, not traded through the local stock exchange.
Filed within thirty (30) days after each cash sale, barter, e
stock not traded through the local stock exchange.
In case of installment sale, the return shall be filed within

first down payment and within (30) days following each su
Page 10 of 46
1707-A
2550-M
Annual Capital Gains Tax Return

for Onerous Transfer of Shares of
Stock Not Traded Through the
Local Stock Exchange
This return is filed by every natural or juridical person, resident or

non-resident, who is not exempt under existing laws for sale, barter,
exchange or other disposition of shares of stock in a domestic
corporation, classified as capital assets, not traded through the local
stock exchange.
Monthly Value-Added Tax

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

taxpayers;
For individual taxpayers, this final consolidated return is f

covering all stock transactions of the preceding taxable ye
For corporate taxpayers, this form is filed on or before the

month following the close of the taxable year covering all

Taxpayer
Not later than the 20th day following the

close of the month.
1. A VAT-registered person; and

2. A person required to register as a VAT taxpayer but failed to
register.
3. 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.
2550Q
Quarterly Value-Added Tax

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

taxpayers;
This return is filed not later than the 25th day following the
"taxable quarter" shall mean the quarter that is synchroniz
taxpayer (i.e. Calendar quarter of Fiscal Quarter)
1. A VAT-registered person; and

2. A person required to register as a VAT taxpayer but failed to
register.
3. 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.

GAC 741/742
SY 2014-2015
Page 11 of 46
2551M
Monthly Percentage Tax Return

Description
This return shall be filed in triplicate by the following:

Taxpayer
Not later than the 20th day following the

end of each month.
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.
2551Q
Quarterly Percentage Tax Return This return shall be filed in triplicate by the following:
Description
1. Franchise grantees sending overseas dispatch, messages or
conversation from thePhilippines; and
2. Proprietor, lessees or operators of cockpits, cabarets, night or day
clubs, boxing exhibitions, professional basketball games, jai-alai and
racetracks.

GAC 741/742
SY 2014-2015
The return shall be filed and the tax paid within twenty (20
quarter.
Page 12 of 46
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
This return is filed by the following taxpayers:
This return is filed as follows:
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.
a. For tax on sale of shares of stock listed and traded thro

within five (5) banking days from date of collection;
b. For shares of stocks sold or exchanged through primar

from date of listing of shares of stock in the LSE; and
c. For tax on shares of stock sold or exchanged through s

banking days from date of collection.
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%
2553
Return of Percentage Tax

Payable under Special Laws
This return is filed by all taxpayers liable to pay percentage tax under
Special Laws.
On or before the due date for payments of tax as stated in
2200-A
Excise Tax Return for Alcohol

Products
Description
For each place of production, a separate return shall be f

removal of the alcohol products from the place of product
1. Manufacturer or producer of locally manufactured or produced

alcohol products; and
2. Owner or person having possession of the alocohol products which
were removed from the place of production without the payment of
excise tax.

GAC 741/742
SY 2014-2015
For EFPS Taxpayers,
The filing of return and payment of excise tax due thereon

of existing applicable revenue issuances.
Page 13 of 46
2200-AN
Excise Tax Return for

Automobiles and Non-Essential
Goods

removal of the abovementioned products from the place o
1. Manufacturer, producer or assembler of locally

manufactured/produced/assembled automobiles.
2. Manufacturer or producer of locally manufactured or produced nonessential 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
excise tax.
2200-M
Excise Tax Return for Mineral

Products

1. Owner, lessee, concessionaire or operator of the mining claim;
2. First buyer, purchaser or transferee for local sale, barter, transfer or
exchange of indigenous petroleum, natural gas or liquefied natural
gas; and
3. Owner or person having possession of the minerals and mineral
products which were mined, extracted or quarried without the
payment of excise tax.

GAC 741/742
SY 2014-2015

removal of the mineral products from the place of product
extracted minerals or quarry resources where the mine si
the place of processing or production, the return shall be
Revenue District Office having jurisdiction over the localit
quarried.
On locally produced or extracted metallic mineral or mine

return and pay the tax within fifteen (15) days after the en
products were removed, subject to the filing of a bond in a
of excise tax due on the removals for the said quarter.
Page 14 of 46
2200-P
Excise Tax Return for Petroleum

Products

removal of the petroleum products from the place of prod
1. Manufacturer, or producer of locally manufactured, produced or

refined petroleum products;
2. Any person engaged in blending, reprocessing, re-refining or
recycling of previously taxed petroleum products;
3. Importer or purchaser who resells or uses kerosene as aviation
fuel;
4. Any person using denatured alcohol for motive power; and
5. Owner or person having possession of petroleum products, which
were removed, from the place of production without the payment of
excise tax.
2200-T
Excise Tax Return for Tobacco

Products

1. Manufacturer or producer of locally manufactured or produced
tobacco products;
2. Wholesaler, manufacturer, producer, owner or operator of the
redrying plant, as the case may be, with respect to the payment of
inspection fee on leaf tobacco, scrap, cigars, cigarettes and other
tobacco products;
3. Owner or person having possession of tobacco products which
excise tax.
1800
Donors Tax Return

GAC 741/742
SY 2014-2015
This return is filed by any person, natural or juridical, resident or nonresident, who transfers or causes to transfer property by gift, whether
in trust or otherwise, whether the gift is direct or indirect and whether
the preoperty is real or personal, tangible or intangible.
The return is filed within thirty (30) days after the gift (don
each gift (donation) made on different dates during the ye
made in the same calendar year. In case of donation to re
filed for several gifts (donations) by the donor to the differ
(donation) involves conjugal/community property, each sp
corresponding to his/her respective share in the conjugal/
Page 15 of 46
1801
Estate Tax Return
This return is filed by:
The return is filed within six (6) months from the deceden
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.
OTHER FORMS
1701-AIF
Account Information Form (AIF)

for Self-employed Individuals,
Estates and Trusts (engaged in
trade and business)

GAC 741/742
SY 2014-2015
A revised form designed in line with the BIR Integrated Tax System
(ITS) to be used as attachment to BIR Form No. 1701 and to be
accomplished by self-employed individuals, estates and trusts
engaged in trade and business, which shall contain the taxpayer's
business profile information and other relevant data to be lifted from
the Audited Financial Statements. BIR Form 1701 AIF is not, however,
required for individual taxpayers who opted for Optional Standard
Deduction (OSD).
This form is filed on or before April 15 of each year coveri
Page 16 of 46
1702-AIF Account Information Form (AIF)

For Corporations and
Partnerships in General
A revised form designed in line with the BIR Integrated Tax System
(ITS) to be used as attachment to BIR Form No. 1702 and to be
accomplished by corporations and partnerships which contains the
taxpayer's business profile information and other relevant data to be
lifted from the Audited Financial Statements.
Filed together with the Annual Income Tax Return - on or

month following the close of the calendar or fiscal year, as
This form shall be accomplished/filed by all contractors before the

release of final payment by the Department of Public Works and
Highway (DPWH) in regards to contracts with the DPWH.
This form shall be filed in triplicate copies by the contracto

the release of final payment by the DPWH together with t
0217
Application for Contractor's Final

Payment Release Certificate
0901-C
Application for Relief From

Double Taxation on Capital Gains
0901-D
Tax Treaty Relief Application for

Dividend Income
This form together with all the necessary documents shall be

submitted only to and received by the International Tax Affairs
Division of the Bureau of Internal Revenue. Filing should always be
made BEFORE the transaction. Transaction for purposes of filing Tax
Treaty Relief Application (TTRA) shall mean before the occurence of
the first taxable event.
0901-I
Application For Relief From

Double Taxation on Interest
Income

0901-O

Other Income Earnings

0901-P

Business Profits

GAC 741/742
SY 2014-2015
This form together with all the necessary documents shal

International Tax Affairs Division of the Bureau of Internal
following month from the date when the Deed of Absolute

BEFORE the transaction. Transaction for purposes of filin
shall mean before the occurence of the first taxable even
Page 17 of 46
0901-R

Royalty Income

This form together with all necessary documents shall be
0901-S

Income from Services
0901-T
Application For Relief From

Double Taxation on Shipping and
Air Transport
1900
Application to Use Loose-Leaf /

This form is to be accomplished by all taxpayers who intend to apply
Computerized Books of Accounts for authority to use either Loose-Leaf / Computerized Books of
and/or Accounting Records
Accounts and/or Accounting Records.
Before actual use of Loose-leaf / Computerized Books of
To be accomplished with the Revenue District Office (RDO) having

jurisdiction over the Head Office/or branch.
1901
Application for Registration for

This form is to be accomplished by self-employed and mixed income
Self-Employed and Mixed Income individuals, estates/trusts doing/just starting a business, or opening a
Individuals, Estates/Trusts
new branch for registration.
On or before commencement of new business or before p

return.
To be accomplished with the RDO having jurisdiction over the head

office or branch office.
1902
1903
Application for Registration For

Individuals Earning Purely
Compensation Income, and NonResident Citizens / Resident Alien
Employee
This form is to be accomplished by an old or new employee whether

resident citizen or non-resident citizens earning purely compensation
income.

Corporations/ Partnerships
(Taxable/Non-Taxable)
This form is to be accomplished by Corporations, Government Owned

or controlled corporations, Partnerships, Government Agencies and
Instrumentalities, (GAI's) and Local Government Units (LGU's).
Filed within ten (10) days from the date of employment, o

before filing of a return, or declaration is required.
To be accomplished with the RDO having jurisdiction over the

taxpayer's residence or place of employment.
On or before commencement of business or before paym

principal place of business or branch/regional office.

GAC 741/742
SY 2014-2015
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1904
1905

One-Time Taxpayer and Persons
Registering under E.O. 98
(Securing a TIN to be able to
transact with any Government
Office)
This form is to be accomplished by one-time taxpayer and persons

registering and applying for a TIN (E.O. 98).
Application for Registration

Information Update for Updating /
Cancellation of Registration /
Cancellation of TIN / New Copy of
TIN card / New copy of Certificate
of Registration
This form is to be accomplished by all taxpayers who intend to

update/change any data or information, e.g. transfer of business
within the same RDO, change in registered activities, cancellation of
business registration due to closure of business or transfer to other
district, or replacement of lost TIN Card/ Certificate of Registration.
Before payment of any tax due/before filing of return or be
To be accomplished with the RDO having jurisdiction over the place

where property is located for one time taxpayer; or place of residence
for applicants under E.O. 98.
Filed each time taxpayer needs to register the change in

change in registered activities, change in tax type details
Form 2305; replacement of lost TIN Card / lost Certificate
registration and/or TIN.

taxpayer, whether Head Office or branch.
Application for Authority to Print

Receipts and Invoices
1906
1907
2000
2000-OT
2110
2200 A
2200 AN
Application for Permit to Use

Cash Register machines/Point-ofSale Machine
Documentary Stamps Tax
Declaration/ Return
Documentary Stamp Tax
Declaration/Return (One Time
Transactions)
Application for Abatement or
Cancellation of Tax, Penalties
and/or Interest Under Rev. Reg.
No. ______
Excise Tax Return for Alcohol

Products
Excise Tax Return for
Automobiles and Non-Essential

GAC 741/742
SY 2014-2015
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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
2316
Certificate of Compensation
Payment / Tax Withheld For
Compensation Payment With or
Without TAx Withheld

GAC 741/742
SY 2014-2015
Page 20 of 46
FILING DATE/DEADLINE
TO EPS
1. Every time a tax payment or penalty is due or an advance payment is made;
2. Upon receipt of a demand letter / assessment notice
and/or collection letter from the BIR; and
3. Upon payment of annual registration fee for a new
business and for renewals on or before January 31 of every year.
This form shall be accomplished everytime a penalty is due.
This form shall be accomplished everytime a penalty is due.

GAC 741/742
SY 2014-2015
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The withholding tax return shall be filed and the tax paid on or before the tenth (10th) day of the
month following the month in which withholding was made.
The withholding tax return shall be filed/and the tax paid within twenty (20) days from the date the
tax was deducted and withheld.
For the months of January to November

In accordance with the schedule set forth in RR No. 262002 as follows:
Group A : Fifteen (15) days following end of the month
Group B : Fourteen (14) days following end of the month

GAC 741/742
SY 2014-2015
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Group C : Thirteen (13) days following end of the month
Group D : Twelve (12) days followingend of the month
Group E : Eleven (11) days followingend of the month

Group D : Twelve (12) days following end of the month
Group E : Eleven (11) days following end of the month

GAC 741/742
SY 2014-2015
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GAC 741/742
SY 2014-2015
Page 24 of 46

On or before the fifteenth (15th) day of the month following
the quarter in which the withholding was made
On or before January 31 of the year following the calendar year in which the compensation payment
and other income payments subject to final withholding taxes were paid or accrued.
On or before March 1 of the year following the calendar year in which the income payments subject
to expanded withholding taxes or exempt from withholding tax were paid or accrued.
This return is filed on or before the tenth (10th) day following the end of the month in which the
transaction occurred. Provided, however, that taxes withheld in December shall be filed on or before
January 25 of the following year. Provided, that large taxpayers as determined by the Commissioner
shall file/pay on or before the 25th day of the following month.

GAC 741/742
SY 2014-2015
Page 25 of 46
This return is filed on or before April 15 of each year covering income for the preceding taxable year.

GAC 741/742
SY 2014-2015
Page 26 of 46
This return is filed on or before April 15 of each year covering income for the preceding taxable year.

GAC 741/742
SY 2014-2015
Page 27 of 46
1st qtr - On or before April 15 of the current taxable year

2nd qtr - On or before August 15 of the current taxable year
3rd qtr - On or before November 15 of the current taxable year
This return is filed on or before the 15th day of the 4th month following the close of the taxpayer's
taxable year.
This return is filed, with or without payment, on or before the 15th day of the 4th month following the
close of the taxpayer's taxable year.

GAC 741/742
SY 2014-2015
Page 28 of 46
This return is filed, with or without payment, on or before the 15th day of the 4th month following
close of the taxpayer's taxable year
The corporate quarterly income tax return shall be filed with or without payment within sixty (60)
days following the close of each of the first three (3) quarters of the taxable year whether calendar or
fiscal year.
This information return is filed not later than the April 15 of the year following the taxable year in
which the income was earned.

GAC 741/742
SY 2014-2015
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The return shall be filed within 15 days after the close of the year immediately succeeding taxpayer's
covered taxable year.
Filed within thirty (30) days following each sale, exchange or disposition of real property
In case of installment sale, the return shall be filed within thirty (30) days following the receipt of the
1st downpayment and within thirty (30) days following each subsequent installment payment
One return is filed for every transfer document regardless of the number of each property sold,
exchanged or disposed of.G81
Filed within thirty (30) days after each cash sale, barter, exchange or other disposition of shares of
stock not traded through the local stock exchange.
In case of installment sale, the return shall be filed within thirty (30) days following the receipt of the
first down payment and within (30) days following each subsequent installment payment.

GAC 741/742
SY 2014-2015
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For individual taxpayers, this final consolidated return is filed on or before April 15 of each year
covering all stock transactions of the preceding taxable year.
For corporate taxpayers, this form is filed on or before the fifteenth (15th) day of the fourth (4th)
month following the close of the taxable year covering all transactions of the preceding taxable year.

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
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)

GAC 741/742
SY 2014-2015
Page 31 of 46

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
The return shall be filed and the tax paid within twenty (20) days after the end of each taxable
quarter.

GAC 741/742
SY 2014-2015
Page 32 of 46
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.
On or before the due date for payments of tax as stated in the Special Law.
For each place of production, a separate return shall be filed and the excise tax shall be paid before
removal of the alcohol products from the place of production.
For EFPS Taxpayers,
The filing of return and payment of excise tax due thereon shall be in accordance with the provisions
of existing applicable revenue issuances.

GAC 741/742
SY 2014-2015
Page 33 of 46
removal of the abovementioned products from the place of production.
For each place of production, a separate return shall be filed and the excise tax shall be paid upon
removal of the mineral products from the place of production. In the case of locally produced or
extracted minerals or quarry resources where the mine site or place of extraction is not the same as
the place of processing or production, the return shall be filed and the excise tax paid to the
Revenue District Office having jurisdiction over the locality where the same are mined, extracted or
quarried.
On locally produced or extracted metallic mineral or mineral products, the person liable shall file a
return and pay the tax within fifteen (15) days after the end of the calendar quarter when such
products were removed, subject to the filing of a bond in an amount which approximates the amount
of excise tax due on the removals for the said quarter.

GAC 741/742
SY 2014-2015
Page 34 of 46
removal of the petroleum products from the place of production.
The return is filed within thirty (30) days after the gift (donation) is made. A separate return is filed for
each gift (donation) made on different dates during the year reflecting therein any previous net gifts
made in the same calendar year. In case of donation to relatives, however, only one return shall be
filed for several gifts (donations) by the donor to the different donees on the same date. If the gift
(donation) involves conjugal/community property, each spouse shall file separate return
corresponding to his/her respective share in the conjugal/community property.

GAC 741/742
SY 2014-2015
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The return is filed within six (6) months from the decedent's death.
This form is filed on or before April 15 of each year covering income for the preceding taxable year

GAC 741/742
SY 2014-2015
Page 36 of 46
Filed together with the Annual Income Tax Return - on or before the 15th day of the fourth (4th)
month following the close of the calendar or fiscal year, as the case may be.
This form shall be filed in triplicate copies by the contractor thirty (30) days before filing a claim for
the release of final payment by the DPWH together with the necessary documents/schedules.
This form together with all the necessary documents shall be submitted to and received by the
International Tax Affairs Division of the Bureau of Internal Revenue on or before fifth (5) day of the
following month from the date when the Deed of Absolute Sale/Contract was executed.
This form together with all the necessary documents shall be submitted only to and received by the
International Tax Affairs Division of the Bureau of Internal Revenue. Filing should always be made
BEFORE the transaction. Transaction for purposes of filing Tax Treaty Relief Application (TTRA)
shall mean before the occurence of the first taxable event.

GAC 741/742
SY 2014-2015
Page 37 of 46
This form together with all necessary documents shall be submitted only to and received by the
BEFORE the transaction. Transaction for purposes of filing the Tax Treaty Relief Application (TTRA)
Before actual use of Loose-leaf / Computerized Books of Accounts and / or Accounting Records.
On or before commencement of new business or before payment of any tax due or before filing a
return.
Filed within ten (10) days from the date of employment, or before the payment of any tax due or
before filing of a return, or declaration is required.
On or before commencement of business or before payment of any tax due/ before filing a return.

GAC 741/742
SY 2014-2015
Page 38 of 46
Before payment of any tax due/before filing of return or before the issuance of TIN under E.O.98.
Filed each time taxpayer needs to register the change in registration such as but not limited to
change in registered activities, change in tax type details etc. except those changes to be filed under
Form 2305; replacement of lost TIN Card / lost Certificate of Registration or cancellation or
registration and/or TIN.

GAC 741/742
SY 2014-2015
Page 39 of 46

GAC 741/742
SY 2014-2015
Page 40 of 46
Filing Date
For the months of January to

November
A) Large and Non-large Taxpayer

A) Large and Non-large Taxpayer
To (Manual)
On or before the tenth (10th) day of the month
following the month in which withholding was made
To (Manual)
On or before January 15 of the following year
To
(EFPS)
In accordance with the schedule set forth in RR No.
26-2002 as follows:
Group B : Fourteen (14) days following end of the

month
Group C : Thirteen (13) days following end of the
month
To
(EFPS)
In accordance with the schedule set forth in RR No.
26-2002 as follows:
Group B : Fourteen (14) days following end of the

month
Group C : Thirteen (13) days following end of the
month
Filing Date
Large and
Non-large
Taxpayer
Manual
On or before the tenth (10th) day of
the month following the month in
which withholding was made except
for taxes withheld for the month of
December which shall be filed on or
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
Filing Date
For
A) Large
and Nonlarge
Taxpayer
Manual
EFPS
On or before the tenth (10th) day of In accordance with the schedule set
the month following the month in forth in RR No. 26-2002 as follows:
which withholding was made
end of the month
end of the month
end of the month
Group D : Twelve (12) days
followingend of the month
Group E : Eleven (11) days
followingend of the month
Filing Date
Large and
Non-large
Taxpayer
Manual
the month following the month in
which withholding was made except
for taxes withheld for the month of
December which shall be filed on or
before January 15 of the succeeding
year.
EFPS
In accordance with the schedule set
forth in RR No. 26-2002 as follows:

end of the month
end of the month
end of the month
Group D : Twelve (12) days following
end of the month
Group E : Eleven (11) days following
end of the month
Filing Date
To (Manual)
the month following the quarter in
which the withholding was made
To (EFPS)
On or before the fifteenth (15th) day of
the month following the quarter in
which the withholding was made

Tax Returns and Filing Dates

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LIST OF BIR FORMS

This form is to be accomplished every time a taxpayer pays taxes and

Payment Form Covered by a

This form shall be used by any person, natural or juridical, including

1. Every time a tax payment or penalty is due or an advan

Payment Form - Under Tax

This form shall be accomplished everytime a penalty is du

Payment Form - Under Tax

This form shall be accomplished everytime a penalty is du

Princess Joy G. Florentin

Monthly Remittance Return of

his return shall be filed in triplicate by the following:

1. All government offices, bureaus, agencies or instrumentalities, local

Monthly Remittance Return of

The withholding tax return shall be filed/and the tax paid w

This return is filed by every Withholding Agent (WA)/payor who is

Princess Joy G. Florentin

On or before the tenth (10th) day of the

For the month of December

Princess Joy G. Florentin

Monthly Remittance Return of

This return is filed by every Withholding Agent (WA)/payor who is

On or before the tenth (10th) day of the

Monthly Remittance Return of

This return is filed by every Withholding Agent (WA)/payor who is

On or before the tenth (10th) day of the

Monthly Remittance Return of

This return is filed by all banks, non-bank financial intermediaries,

On or before the tenth (10th) day of the

Princess Joy G. Florentin

Large and Non-large

January 15 of the succeeding year.

Quarterly Remittance Return of

This return is filed by every Withholding Agent (WA / payor) who is

On or before the tenth (10th) day of the

Annual Information Return of

This return is filed by every employer or withholding agent/payor who

On or before January 31 of the year following the calenda

Annual Information Return of

Withholding Tax Remittance

Princess Joy G. Florentin

On or before March 1 of the year following the calendar y

This return is filed by every withholding agent/payor who is either an

This return is filed on or before the tenth (10th) day follow

Annual Income Tax Return for

This return shall be filed by every resident citizen deriving

This return is filed on or before April 15 of each year cove

1. An individual whose gross compensation income does not exceed

Princess Joy G. Florentin

Annual Income Tax Return for

This return is filed on or before April 15 of each year cove

This return shall be filed by the following individuals regardless of

Princess Joy G. Florentin

Quarterly Income Tax Return for

This return shall be filed in triplicate by the following individuals

1st qtr - On or before April 15 of the current taxable year

1) A resident citizen engaged in trade, business, or practice of

Annual Income Tax Return for

This return is filed on or before the 15th day of the 4th mo

Annual Income Tax Return for

This return is filed, with or without payment, on or before

Princess Joy G. Florentin

This return shall be filed by every Corporation, Partnership and Other

Annual Income Tax Return for