BIR FORMS

ALCORIZA-SAAVEDRA-UNO
COMPENSATION
BIR Form No. 1601C
Monthly Remittance Return of Income Taxes
Withheld on Compensation

Must be filed in triplicate by EVERY

WITHHOLDING AGENT/PAYOR required to
deduct and withhold taxes on compensation
paid to employees

Filing Date:

For January to November : Tenth day of the

following month in which withholding was made

For December: On or before January 15 of the

following year
BIR Form No. 1604CF
Annual Information Return of Income Tax
Withheld on Compensation and Final
Withholding Taxes

Must be filed by EVERY EMPLOYER OR

WITHHOLDING AGENT/PAYOR required to
deduct and withhold taxes on compensation
paid to employees and on other income
payments subject to Final Withholding Taxes
BIR Form No. 1604CF
Annual Information Return of Income Tax
Withheld on Compensation and Final
Withholding Taxes

Filing Date:
On or before January 31 of the year following
the calendar year in which the payments were
paid or accrued.
BIR Form No. 1700
Annual Income Tax Return for Individuals
Earning Purely Compensation Income
(Including Non-Business/Non-Profession
Income)

Must be filed by every RC deriving

compensation income from all sources, or RA
and NRC with compensation income from within
the Philippines, except:
- If compensation income does not exceed
Php250,000
- If the income tax has been correctly
withheld
- If the income is subject to final tax
- Minimum wage earners or individuals
exempt from income tax
BIR Form No. 1700
Annual Income Tax Return for Individuals
Earning Purely Compensation Income
(Including Non-Business/Non-Profession
Income)

Filing Date:
On or before April 15 of each year covering
income for the preceding taxable year
BIR Form No. 2316
Certificate of Compensation Payment / Tax
Withheld For Compensation Payment With or
Without Tax Withheld

A Certificate to be accomplished and issued to

each employee receiving salaries, wages and
other forms or remuneration by each employer
indicating therein the total amount paid and the
taxes withheld therefrom during the calendar
year. This should be attached to the Annual
Income Tax Return(BIR Form 1700 or BIR Form
1701)
BIR Form No. 2316
Certificate of Compensation Payment / Tax
Withheld For Compensation Payment With or
Without Tax Withheld

Filing Date:
To be issued to payee on or before January 31 of
the succeeding year in which the compensation was
paid, or in cases where there is termination of
employment, it is issued on the same day the last
payment of wages is made.
BUSINESS
BIR Form No. 1601EQ
Quarterly Remittance Return of Creditable
Income Taxes Withheld (Expanded)

- Filed in triplicate by a withholding agent

required to deduct and withhold taxes on
income payment
- If government:
- Accomplished by the officer or
employee having control of
disbursement of income payments
- If corporation:
- Shall be made in the name of the
corporation
- Signed by the President, Vice-President
or any authorized officer
- If fiduciary:
- Shall be made in the name of the
individual, estate or trust for which
fiduciary acts
- Shall be signed and verified by fiduciary
- Filed and paid on the last day of the month
following the close of the quarter
BIR Form No. 1601FQ
Quarterly Remittance Return of Final Income
Taxes Withheld

- Filed in triplicate by a withholding agent

required to deduct and withhold taxes on
income payment
- If government:
- Accomplished by the officer or
employee having control of
disbursement of income payments
- If corporation:
- Shall be made in the name of the
corporation
- Signed by the President, Vice-President
or any authorized officer
- If fiduciary:
- Shall be made in the name of the
individual, estate or trust for which
fiduciary acts
- Shall be signed and verified by fiduciary
- Filed and paid on the last day of the month
following the close of the quarter
BIR Form No. 1604E
Annual Information Return of Creditable
Income Taxes Withheld (Expanded) / Income
Payments Exempt from Withholding Taxes

- Filed by every withholding agent/payor

who is either an individual,estate, trust,
partnership, corporation, government
agency 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
taxes but subject to Income tax
- Filed on or before March 1 of the year
following the calendar year in which the
income payments are paid or accrued.
 Annual Income Tax Return for Self-Employed

BIR Form No. 1701

Individuals, Estates, and Trusts

- Filed by individuals who are engaged in

trade/business or the practice of profession
including those with mixed income.
- Resident citizen engaged in trade,
business, or practice of profession within or
without the Philippines
- Resident alien, Non-resident citizen, or
Non-resident alien engaged in trade,
business, or practice of profession within
the Philippines
- 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.
- Individual engaged in trade or business
or in the exercise of their profession and
receiving compensation income as well
- Filed on or before April 15 of each year
covering income for the preceding taxable
year
 Quarterly Income Tax Return for Individuals,

BIR Form No. 1701Q Estates, and Trusts

- Filed in triplicate by the following

individuals regardless of amount of
gross income:
- Resident citizen engaged in trade,
business, or practice of profession
within or without the Philippines
- Resident alien, Non-resident citizen,
or Non-resident alien engaged in
trade, business, or practice of
profession within the Philippines
- 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.
BIR Form No. 1701Q
Quarterly Income Tax Return for Individuals,
Estates, and Trusts

- Filing date:

1st Quarter On or before May 15

of Current Taxable
Year

2nd Quarter On or before August

15 of Current Taxable
Year

3rd Quarter On or before

November 15 of
Current Taxable Year
BIR Form No. 1702-RT
Annual Income Tax Return for
CORPORATIONS, PARTNERSHIPS and OTHER
NON-INDIVIDUAL Taxpayer Subject Only to
REGULAR Income Tax Rate

- except: foreign corporation not engaged in

trade or business in the Philippines, and
joint venture formed for the purpose of
undertaking construction projects or
engaged in petroleum, coal, geothermal
and other energy operations
- tax rate of 30%
- must be filed, with or without payment, on
or before 15th day of the 4th month
following close of taxpayer's taxable year
BIR Form No. 1702-EX
Annual Income Tax Return for
CORPORATIONS, PARTNERSHIPS and OTHER
NON-INDIVIDUAL Taxpayer EXEMPT under the
Tax Code and Other Special Laws, with NO
Other Taxable Income

- as stated in SEC 30 and SEC 27(C) of NIRC

- must be filed, with or without payment, on
or before 15th day of the 4th month
following close of taxpayer's taxable year
BIR Form No. 1702-MX
Annual Income Tax Return for
CORPORATIONS, PARTNERSHIPS and OTHER
NON-INDIVIDUAL Taxpayer with MIXED Income
Subject to MULTIPLE Income Tax Rates or with
Income Subject to SPECIAL/PREFERENTIAL
RATE

- must be filed, with or without payment, on

or before 15th day of the 4th month
following close of taxpayer's taxable year
- has a mandatory attachment per activity if
there are 2 or more activities or projects
under exempt and special tax regimes
BIR Form No. 1702Q
Quarterly Income Tax Return for
CORPORATIONS, PARTNERSHIPS and OTHER
NON-INDIVIDUAL Taxpayer

- except: foreign corporation not engaged

in trade or business in the Philippines, and
joint venture formed for the purpose of
undertaking construction projects or
engaged in petroleum, coal, geothermal
and other energy operations
- must be filed, with or without payment,
within 60 days following the close of each
of the first three quarters of the taxable
year and such return must be filed with
any AAB within territorial jurisdiction or
RCO if there are no AABs
BIR Form No. 1702Q
Quarterly Income Tax Return for
CORPORATIONS, PARTNERSHIPS and OTHER
NON-INDIVIDUAL Taxpayer

- required attachments (if applicable)

- BIR Form 2304
- BIR Form 2307
- Duly approved tax debit memo
- Certificate of Tax Relief
- Summary Alphalist of Withholding
Agents of Income Payments
Subjected to Withholding Tax at
Source
- Proof of other payments
OTHERS
BIR Form No. 1606
Withholding Tax Remittance Return (For
Transactions Involving Real Property other
than Capital Asset including Taxable and
Exempt)

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.
BIR Form No. 1706
Capital Gains Tax Return for Onerous Transfer
of Real Property Classified as Capital Asset
(both Taxable and Exempt)

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.
BIR Form No. 1706
Capital Gains Tax Return for Onerous Transfer
of Real Property Classified as Capital Asset
(both Taxable and Exempt)

Not required when:

- it is not classified as a capital asset
- not located in the Philippines
- disposition is gratuitous
- disposition is pursuant to the Comprehensive
Agrarian Reform
BIR Form No. 1706
Capital Gains Tax Return for Onerous Transfer
of Real Property Classified as Capital Asset
(both Taxable and Exempt)

Date of Filing:
- 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. 1707
Capital Gains Tax Return for Onerous Transfer
of Shares of Stocks Not Traded Through the
Local Stock Exchange

This return shall be filed by every natural or

juridical person, resident or non-resident, for
sale, barter, exchange or other onerous
disposition of shares of stocks in a domestic
corporation classified as capital assets, not
traded through the local stock exchange.
BIR Form No. 1707
Capital Gains Tax Return for Onerous Transfer
of Shares of Stocks Not Traded Through the
Local Stock Exchange

Date of Filing:
- 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.
BIR Form No. 1707-A
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.
BIR Form No. 1707-A
Annual Capital Gains Tax Return for Onerous
Transfer of Shares of Stock Not Traded
Through the Local Stock Exchange

Date of Filing:
- 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.
BUSINESS TAXES
BIR Form No.
Monthly Value-Added Tax Declaration

- Filed in triplicate by the following:

2550M - VAT-registered person

- Person required to register as a
VAT Taxpayer but failed to register
- Must be filed by the aforementioned
persons 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 PhP 1 500 000 threshold.
BIR Form No. 2550M
Monthly VAT Declaration

Filing date

For Manual EFPS

Large and Not later than the In accordance with

non-Large 20th day following RR No. 26-2002
Taxpayer the close of the
month Group A: 25 days
following the end of
the month
Group B: 24 days
following the end of
the month
Group C: 23 days
following the end of
the month
Group D: 22 days
following the end of
the month
Group E: 21 days
following the end of
the month
BIR Form No. 2550Q
Quarterly Value-Added Tax Declaration

- Filed in triplicate by the following:

- VAT-registered person
- Person required to register as a VAT
Taxpayer but failed to register
- Must be filed by the aforementioned
persons 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 PhP 1
500 000 threshold.
- Filed not later than the 25th day following
the close of each taxable quarter
NEW BUSINESS
BIR Form No. 1901
Application for Registration for
SELF-EMPLOYED (Single
Proprietor/Professional) MIXED Income
Individuals, NRA-ETB, Estate/ Trust

- accomplished by self-employed and mixed

income individuals doing/ just starting a
business or opening a new branch
- filed with RDO having jurisdiction over the
head office or branch office
- filed on or before the commencement of
new business or before payment of tax
due or before filing a return
- has documentary requirements such as
proof of identification, business permits,
proof of registration fee payment, BIR
Form 1906, sample of Invoices
BIR Form No. 1902
Application for Registration for Individuals
Earning PURELY Compensation Income (Local
and Alien Employee)

- filed with RDO having jurisdiction over the

taxpayer's residence or place of
employment
- filed within 10 days from employment date
or before tax due payment or before filing
of return or declaration is required
BIR Form No. 1903
Application for Registration for
CORPORATIONS, PARTNERSHIPS (Taxable/
Non-Taxable), Including GAIS, LGU,
Cooperatives and Associations

- filed with RDO having jurisdiction over the

principal place of the business or branch or
regional office
- filed on or before the commencement of
new business or before payment of tax
due or before filing a return
BIR Form No. 1904
Application for Registration for ONE-TIME
Taxpayer and Persons Registering under E.O.
98 (Securing a TIN to be able to transact to
any Government Office)

- filed with 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 on or before payment of tax due or
before filing a return, or before issuance of
TIN under E.O. 98
BIR Form No. 1905
Application for Registration for Registration
Information
UPDATE/CORRECTION/CANCELLATION

- scope: transfer of business within the same

RDO, change in registered activities,
cancellation of business registration,
replacement of lost TIN card
- filed with RDO having jurisdiction over the
taxpayer, whether Head Office or Branch
- filed each time taxpayer needs to register
the change in registration
BIR Form No. 1906
Application for Authority to PRINT RECEIPTS
and INVOICES

- filed with RDO having jurisdiction over the

Head Office or Branch
- filed each time taxpayer needs to print
receipts and invoices
BIR Form No. 1907
Application for Permit to use Cash Register
Machines/ Point of Sale Machines

- use of Cash Register Machines in lieu of

Official Receipts/Invoices and used as
cash depository or POS machines in lieu of
Official Receipts/Invoices
- filed with RDO having jurisdiction over the
Head Office or Branch
- filed each time taxpayer will use a new
cash register machine unit or POS machine
unit
BIR FORMS