BIR Forms

Filing date:

For From To (Manual) To (EFPS)

A) Non-large Taxpayer Within 10 days after the close of the month when the taxable document was made, signed. accepted or transferred Within 5 days after the close of the month when the taxable document was made, signed. accepted or transferred Not applicable

B) Large Taxpayer Within 10 days after the close of the month when the taxable document was made, signed. accepted or transferred Within 5 days after the close of the month when the taxable document was made, signed. accepted or transferred Not applicable

EXCISE TAX RETURN

BIR Form No. 2200
BIR Form No. 2200-A
BIR Form No. 2200-AN
BIR Form No. 2200-M
BIR Form No. 2200-P
BIR Form No. 2200-T

Excise Tax Return

Description:
This return is filed by an individual or non-individual in paying the excise tax of exciseable articles such as minerals and mineral products, liquor/alcohol and tobacco before removal from the place of production/ mining site/bonded warehouse.

Filing date:
The return is filed and the excise tax paid by the manufacturer or producer before removal of domestic products from place of production, except on the following:
1. Locally manufactured petroleum products and indigenous petroleum removed under RMO 99-98 shall be paid before removal from place of production of such products from January 1, 1999 and thereafter.
2. Non-metallic mineral or mineral products or quarry resources shall be paid upon removal from the locality where mined or extracted
3. Locally produced or ectracted metallic mineral or mineral products shall be paid within fifteen (15) days after the end of the taxable quarter when such products were removed provided a surety bond was posted by the mining company.

INCOME TAX RETURN (Individual, Corporations, Capital Gains)

BIR Form No. 1700

Annual Income Tax Return for Individuals Earning Purely Compensation Income

Description:
This return is filed annually by every resident citizen deriving compensation income from all sources, or resident alien and non-resident citizen with respect to compensation income from within the Philippines.
The following are not required to file this return:
1. An individual whose gross compensation income does not exceed his total personal and additional exemptions.
2. An individual whose compensation income derived from one employer does not exceed P60,000 and the income tax on which has been correctly withheld.
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 an 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); and
4. Other individuals not required to file an income tax return as provided for by the National Internal Revenue Code and other laws, e.g. senior citizen receiving purely compensation income of not more than P60,000.00 in a year.

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

BIR Form No. 1701

Annual Income Tax Return for Self-Employed, Professionals, Estates, and Trusts

Description:
This return is filed annually by the following for business income derived during the calendar year regardless of amount of gross income:
a. A resident citizen engaged in trade, business or practice of profession within and without the Philippines.
b. A resident alien, non-resident citizen or non-resident alien individual engaged in trade, business or practice of profession within the Philippines.
c. 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.
This is also filed by individuals who receive mixed income (compensation with self-employment/professional income).
However, an individual whose sole income has been subjected to final withholding tax pursuant to Sec. 57(A) of the Tax Code, or who is exempt from income tax pursuant to the Tax Code and other laws, is not required to file an income tax return.

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

BIR Form No. 1701Q

Quarterly Income Tax Return for Self-employed, Professionals, Estates, and Trusts Including Those with both Business and Compensation Income

Description:
An income tax return filed quarterly by all Self-employed taxpayers, Professionals, Estates and Trusts engaged in trade/ business including those with both business and compensation income.

Filing Date:

Quarter/Month Due Date

1st (Jan-Mar) on or before April 15

2nd (April-June) on or before August 15

3rd (July-Sept) on or before November 15

BIR Form No. 1702

Annual Income Tax Return for Corporations and Partnerships

Description:
This return is filed annually 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 operators), government-owned or controlled corporations, agencies and instrumentalities.

Filing Date:
This return is filed, with or without payment, on or before the 15th day of the fourth month following the close of the taxpayer's taxable year whether fiscal or calendar year.

BIR Form No. 1702Q

Quarterly Income Tax Return for Corporations and Partnerships

Description:
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 operators), government-owned or controlled corporations, agencies and instrumentalities.

Filing Date:
This return is filed with or without payment within sixty (60) days
following the close of each of the 1st three (3) quarters of the taxable year whether calendar or fiscal year.

BIR Form No. 1706

Annual Income Information Return for Non-Resident Citizens / OCWs and Seamen (for foreign-sourced income)

Description:
This information return is filed in triplicate by Non-resident citizens and Overseas Contract Workers (OCWs), including qualified Filipino 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.

Filing Date:
This information return is filed not later than the April 15 of the year following the taxable year in which the income was earned.

BIR Form No. 1707

Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt)

Description:
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.
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.
Filing Date:
- 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.

BIR Form No. 1707A

Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange

Description:
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.

Filing Date:
- 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.

TRANSFER TAX RETURN

BIR Form No. 1800

Donor's Tax Return

Description:
This return is filed by any person, natural or juridical, resident or non-resident, who transfers or causes to transfer property by gift, whether in trust or otherwise, whether the gift is direct or indirect and whether the preoperty is real or personal, tangible or intangible.

Filing date:
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.

BIR Form No. 1801

Estate Tax Return

Description:
This return is filed by:
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.

Filing date:
The return is filed within six (6) months from the decedent's death.

V A P and V A A P

BIR Form No. 2106 IT

VAP Availment Form Income Tax

BIR Form No. 2106 VT

VAP Availment Form Value-Added Tax

BIR Form No. 2106 PT

VAP Availment Form Percentage Tax

BIR Form No. 2106 WC

VAP Availment Form Withholding Tax-Compensation

BIR Form No. 2106 WE

VAP Availment Form Expanded Withholding Tax

BIR Form No. 2106 WF

VAP Availment Form Final Withholding Tax

BIR Form No. 2106 DS

VAP Availment Form Documentary Stamp Tax

BIR Form No. 2106 IAE

VAP Availment Improperly Accumulated Earnings Tax

BIR Form No. 2106-SL

VAP Availment Form Tax Under Special Laws

BIR Form No. 2106-DN

VAP Availment Form Donor's Tax

BIR Form No. 2106-ES

VAP Availment Form Estate Tax

BIR Form No. 2106-CS

VAP Availment Form Capital Gains Tax on Sales of Share of Stocks

BIR Form No. 2106-CG

VAP Availment Form Capital Gains Tax on Real Property

BIR Form No. 2106-WO

VAP Availment Form Withholding on Capital Gains Tax

BIR Form No. 2106-X

VAP Availment Form Excise Tax

BIR Form No. 0607

VAP Payment Form

BIR Form No. 0608

Compromise Settlement Payment Form

Bir Form No. 0611
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Voluntary Assessment and Abatement Program Payment Form

BIR Form No. 2111 IT

VAAP Application Form for Income Tax

BIR Form No. 2111 V

VAAP Application Form for Value Added Tax

BIR Form No. 2111 X

VAAP Application Form for Excise Tax

VALUE ADDED TAX AND PERCENTAGE TAX RETURNS

BIR Form No. 2550Q

Quarterly Value-Added Tax Return

Description:
This return is to be accomplished in reporting sales/ receipts and purchases during the quarter. The amount in excess after deducting the input tax from the output tax is the VAT Payable. This is filed by any person who, in the course of trade or business, sells, barters, exchanges, leases goods or properties, render services where the gross sales or receipts exceed P550,000; any person who imports goods; and any person, natural or juridical, requested to register as a VAT taxpayer but failed to register, including those whose actual total sales/ receipts exceeds P550,000 - for any 12-month period.
This return must be filed by the aforementioned taxpayer for as long as the VAT registration has not yet been canceled, even if there is no taxable transaction during the quarter or the aggregate sales/ receipts for any 12-month period did not exceed the P550,000 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. 2550M
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Monthly Value-Added Tax Declaration

Description:
This return is to be accomplished in reporting output tax and input tax during the month. The amount in excess after deducting the input tax from the output tax is the VAT Payable.

Filing date:

For	Manual	(EFPS)
Non-Large Taxpayer	Within 20 days after the end of each month	Within 25 days after the end of each month
Large Taxpayer	Not later than the 20th day ff. the end of each month	Not later than the 25th day ff. the end of each month

BIR Form No. 2551
BIR Form No. 2551M

Monthly Percentage Tax Return

Description:
This return is to be accomplished and filed by any of the following:
1. Persons whose gross annual sales and/or receipt do not exceed P550,000 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 electric, 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 taxpayer.
6. Banks, non-bank financial intermediaries and finance companies.
7. Life insurance companies.
8. Agent of foreign insurance companies.
Provided that cooperatives shall be exempt from the three percent (3%) gross receipts tax.

Filing date:

For	To Manual	To (EFPS)
Non-Large Taxpayer	Within 10 days after the end of each month.	Within 15 days after the end of each month.
Large Taxpayer	Within 10 days after the end of each month.	Within 15 days after the end of each month.

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 disposiiton 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.

PAYMENT FORM AND WITHHOLDING TAX RETURNS

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.

BIR Form No. 1600

Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld under RAs 1051, 7649, 8241 and 8424.

Description:
This form is filed monthly by the following taxpayers:
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, and/or associations as required under RA Nos. 1051, 7649, 8241 and 8424.
2. Payors to non-residents receiving income subject to value added tax.

Filing date:
The withholding tax return is filed and the tax paid on or before the tenth (10th) day of the following month after withholding was made except for taxes withheld for December which shall be filed/paid 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 twenty fifth (25th) day of the following month.

BIR Form No. 1600-WP

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

Description:
This return shall be filed by operators of race tracks for remittance of withholding of percentage tax on horse prizes and winnings on horse racing bets.

Filing date:
This shall be filed and the tax paid within twnety (20) days from the date the tax was deducted and withheld.

BIR Form No. 1601-C

Monthly Remittance Return of Income Taxes Withheld on Compensation

Description:
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 compensation paid to employees.

Filing date:

For the months of
January to November Manual EFPS

Large Taxpayers and Non-Large Taxpayers On or before the 10th day of the month ff. the month in which withholding was made On or before the 15th day of the month ff. the month in which withholding was made

For the month of
December Manual EFPS

Large Taxpayers and Non-Large Taxpayers On or before Jan. 15 of the succeeding year. On or before Jan. 20 of the succeeding year.

BIR Form No. 1601-E

Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)

Description:
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 income payments subject to Expanded / Creditable Withholding Taxes.

Filing date:

For the months of
January to November From To Manual To EFPS

A) Non-large Taxpayer Within 10 days after the end of each month Within 10 days after the end of each month Within 15 days after the end of each month

Large Taxpayer Within 25 days after the end of each month Within 10 days after the end of each month Within 15 days after the end of each month

For the month
December From To Manual To EFPS

A) Non-large Taxpayer On or before Jan. 25 of the ff. year On or before Jan. 15 of the ff. year On or before Jan. 20 of the ff. year

Large Taxpayer On or before Jan. 25 of the ff. year On or before Jan. 15 of the ff. year On or before Jan. 20 of the ff. year

BIR Form No. 1601-F

Monthly Remittance Return of Final Income Taxes Withheld

Description:
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 income payments subject to Final Withholding Taxes.

Filing date:

For the months of Jan. to Nov. From To (Manual) To (EFPS)

A) Non-large Taxpayer Within 10 days after the end of each month Within 10 days after the end of each month Within 15 days after the end of each month

B) Large Taxpayer Within 25 days after the end of each month Within 10 days after the end of each month Within 15 days after the end of each month
For the month of Dec. From To (Manual) To (EFPS)

A) Non-large Taxpayer On or before Jan. 25 of the ff. year On or before Jan. 15 of the ff. year On or before Jan. 20 of the ff. year

B) Large Taxpayer On or before Jan. 25 of the ff. year On or before Jan. 15 of the ff. year On or before Jan. 20 of the ff. year

BIR Form No. 1602

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

Description:
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.

Filing date:

For the months of Jan. to Nov. From To (Manual) To (EFPS)

A) Non-large Taxpayer Within 25 days from the close of each calendar quarter Within 10 days after the end of each month Within 15 days after the end of each month

B) Large Taxpayer Within 25 days from the close of each calendar quarter Within 10 days after the end of each month Within 15 days after the end of each month

For the month of Dec. From To (Manual) To (EFPS)

A) Non-large Taxpayer
On or before Jan. 15 of the ff. year On or before Jan. 20 of the ff. year

B) Large Taxpayer
On or before Jan. 15 of the ff. year On or before Jan. 20 of the ff. year

BIR Form No. 1603

Quarterly Remittance Return of Final Income Taxes Withheld (On Fringe Benefits Paid to Employees Other than Rank and File)

Description:
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.

Filing date:

From To (Manual) To (EFPS)

A) Non-large Taxpayer
Within 10 days after the end of each month Within 15 days after the end of each month

B) Large Taxpayer
Within 10 days after the end of each month Within 15 days after the end of each month

BIR Form No. 1604-E

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

Description:
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.

Filing date:
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.

BIR Form No. 1604CF

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

Description:
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.

Filing date:
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.

BIR Form No. 1606

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

Description:
This return is filed by every Withholding Agent/Buyer on the sale, transfer or exchange of real property classified as ordinary asset.

Filing date:
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.

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