1.

BIR FORM 2551Q – Quarterly Percentage Tax Return

This return shall be filed in triplicate by the following:

1. Persons whose gross annual sales and/or receipts do not exceed P 3,000,000 and who are not VAT-
registered persons.

2. Domestic carriers and keepers of garages, except owners of bancas and owners of animal-drawn two
wheeled vehicle.

3. Operators of international air and shipping carriers doing business in the Philippines.

4. Franchise grantees of gas or water utilities.

5. Franchise grantees of radio and/or television broadcasting companies whose gross annual receipts of the
preceding year do not exceed Ten Million Pesos (P 10,000,000) and did not opt to register as VAT
taxpayers.

6. Franchise grantees sending overseas dispatch, messages or conversations from the Philippines, except
on services involving the following:

a. Government of the Philippines - for messages transmitted by the Government of the Republic of the
Philippines or any of its political subdivisions and instrumentalities;

b. Diplomatic Services - for messages transmitted by any embassy and consular offices of a foreign
government;

c. International organizations - for messages transmitted by a public international organization or any of its
agencies based in the Philippines enjoying privileges and immunities pursuant to an international
agreement; and

d. News services - for messages from any newspaper, press association, radio or television newspaper,
broadcasting agency, or newsticker service to any other newspaper, press association, radio or television
newspaper broadcasting agencu or newsticker services or to bonadife correspondents, which messages deal
exclusively with the collection of news items for, or the dissemination of news items through, public press,
radio or television broadcasting or a newsticker service furnishing a general news service similar to that of
the public press.

7. Proprietors, lesses or operators of cockpits, cabarets, night or day clubs, boxing exhibitions, professional
basketball games, jai-alai and racetracks.

8. Banks, non-bank financial intermediaries and finance companies.

9. Life insurance companies.

10. Agents of foreign insurance companies.

Filing Date

The return shall be filed and the tax paid within twenty five (25) days after the end of each taxable quarter.

2. BIR FORM No. 1701Q

Quarterly Income Tax Return For Self-Employed Individuals, Estates and Trusts

Description

This return shall be filed in triplicate by the following individuals regardless of amount of gross income:

1) A resident citizen engaged in trade, business, or practice of profession within and without the Philippines.

2) A resident alien, non-resident citizen or non-resident alien individual engaged in trade, business or
practice of profession within the Philippines.

3) A trustee of a trust, guardian of a minor, executor/administrator of an estate, or any person acting in any
fiduciary capacity for any person, where such trust, estate, minor, or person is engaged in trade or business.

Filing Date

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

2nd qtr On or before August 15 of the current taxable year
3rd qtr On or before November 15 of the current taxable year

3. BIR FORM No. 0605 Payment Form

Description

This form is to be accomplished every time a taxpayer pays taxes and fees which do not require the use of
a tax return such as second installment payment for income tax, deficiency tax, delinquency tax, registration
fees, penalties, advance payments, deposits, installment payments, etc.

Filing Date

This form shall be accomplished:

1 Every time a tax payment or penalty is due or an advance payment is made;
2. Upon receipt of a demand letter / assessment notice and/or collection letter from the BIR; and
3. Upon payment of annual registration fee for a new business and for renewals on or before January 31 of
every year.
4. BIR FORM No. 1601-EQ

Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded)

Description

This quarterly withholding tax remittance return shall be filed in triplicate by every Withholding Agent
(WA)/payor required to deduct and withhold taxes on income payments subject to Expanded / Creditable
Withholding Taxes.

Filing Date

This quarterly withholding tax remittance return shall be filed and the tax paid/remitted not later than the
last day of the month following the close of the quarter during which withholding was made.

5. BIR FORM No. 1901

Application for Registration for Self-Employed (Single Proprietor/Professional), Mixed Income

Individuals, Non-Residnet Alien Engaged in Trade/Business, Estate and Trust

Description

This form is to be accomplished by self-employed and mixed income individuals, estates/trusts doing/just
starting a business, or opening a new branch for registration.

To be filed with the RDO having jurisdiction over the head office or branch office.

Filing Date

On or before commencement of new business or before payment of any tax due or before filing a return.

6. BIR FORM No. 0619-E

Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded)

Description

This monthly remittance form shall be filed in triplicate by every withholding agent/payor required to
deduct and withhold taxes on income payments subject to Expanded/Creditable Withholding Taxes.
Filing Date

Manual Filers

This form shall be filed and the tax remitted on or before the 10th day following the month in which
withholding was made. This shall be filed for the first two (2) months of each calendar quarter.

eFPS Filers

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

Group A:Fifteen (15) days following the month in which withholding was made

Group B: Fourteen (14) days following the month in which withholding was made

Group C: Thirteen (13) days following the month in which withholding was made

Group D: Twelve (12) days following the month in which withholding was made

Group E: Eleven (11) days following the month in which withholding was made

7. BIR Form No. 1701A

Annual Income Tax Return for Individuals Earning Income PURELY from
Business/Profession (Those under the graduated income tax rates with OSD as mode of deduction OR
those who opted to avail of the 8% flat income tax rate)

Description

The return shall be filed by individuals earning income PURELY from trade/business or from the practice
of profession, to wit:
1. A resident citizen (within and without the Philippines);
2. A resident alien, non-resident citizen or non-resident alien (within the Philippines).

The return shall only be used by said individuals as follows:

A. Those subject to graduated income tax rates and availed of the optional standard deduction as method
of deduction, regardless of the amount of sales/receipts and other non-operating income; OR
B. Those who availed of the 8% flat income tax rate whose sales/receipts and other non-operating income
do not exceed P3M

Filing Date

This return is filed on or before April 15 of each year covering income for the preceding taxable year.