BACANI, Christian Kyle B.

BSA51
HW – Finals
“BIR Forms – Deadline, place of filing”

TAXES DEADLINE OF PRESCRIBED BIR PLACE OF FILING

FILING FORM PAYMENT
Income Tax
A. Individual Annually Annually
a. Purely a. On or before a. BIR Form 1700  Authorized
Compensation April 15 of each b. BIR Form 1701 Agent Bank
Income (non- year covering c. BIR Form 1701 (AAB) under the
business/non- income for the AIF jurisdiction of
professional) preceding the Revenue
b. Mixed income taxable year. Quarterly District Office
Earner, Income b. Same as (a.)  BIR Form where the
from Estates, c. Same as (a.) 1701Q individual or
and Trusts business is
c. Purely Quarterly registered
Business/Profes 1st Qtr: On or
sion Income before May 15
Earner, Self- of the current
employed taxable year
Individuals, 2nd Qtr: On
Estates, and or before
Trusts August 15
of the
current
taxable
year
3rd Qtr: On
or before
November
15 of the
current
taxable
year
 B. Corporations
Annually Annually
 On or before the  BIR Form 1702
15th day of the
4th month Quarterly
following the  BIR Form
close of the 1702Q -
taxpayer's Quarterly
taxable year. Income Tax
Return (For
Quarterly Corporations
 On or before the and
60th day Partnerships)
following the
close of each of
the quarters of
the taxable
yearOn or before
the 60th day
following the
close of each of
the quarters of
the taxable year
Value-Added Tax  Manual Filing  BIR Form  Authorized
- Not later than 2550M - Agent Bank
the 20th day Monthly Value- (AAB) under the
following the Added Tax jurisdiction of
end of each Declaration the Revenue
month  BIR Form No. District Office
 Electronic Filing 2550Q - (RDO)/Large
and Payment Quarterly Taxpayers
System - Value-Added District Office
accessible at the Tax Return (LTDO) where
BIR website the taxpayer
(eFPS) (head office of
the business
establishment) is
registered.
Percentage Tax  Within twenty-  BIR Form  Authorized
five (25) days 2551Q - Agent Bank
after the end of Quarterly (AAB) located
each taxable Percentage Tax within the
quarter Return territorial
 BIR Form 2552 jurisdiction of
- Percentage the Revenue
Tax Return for District Office
Transactions (RDO) where the
Involving taxpayer is
Shares of registered
Stocks Listed  -where the
and Traded where the broker
Through The or corporate
Local Stock issuer is
Exchange or registered
Through Initial
and/or
Secondary
Public Offering
Estate Tax  within one (1)  BIR Form 1801  The place of
year from the - Estate Tax domicile of the
decedent's Return decedent at the
death. In time of his
meritorious death. If the
cases, the decedent has no
Commissioner legal residence in
shall have the the Philippines,
authority to the return shall
grant a be filed with the
reasonable Office of the
extension not Commissioner
exceeding thirty (RDO No. 39,
(30) days for South Quezon
filing the return. City).
Excise Tax In General  BIR Form Nos.  The filing of
 Domestic 2200 return and
Products –  BIR Form No. payment of
before removal 2200-A (for excise tax due
from place of Alcohol thereon shall be
production Products) in accordance
 Imported  BIR Form No. with the
Products – 2200-AN (for provisions of
 before release Automobiles existing
from the and Non- applicable
customs’ Essential revenue
custody. Goods) issuances.
 BIR Form No.
2200-M (for
Mineral
products)
 BIR Form No.
2200-P for
Petroleum
Products)
 BIR Form No.
2200-T (for
Tobacco
Products)
 BIR Form No.
2200-S (for
Sweetened
Beverages)
Donor’s Tax  within thirty (30)  BIR Form 1800  The place of
days after the – Donor’s Tax domicile of the
date the gift Return donor at the
(donation) is time of the
made. donation, or if
there is no legal
residence in the
Philippines, with
the Office of the
Commissioner of
Internal
Revenue,
(Revenue District
Office No. 39,
South Quezon
City).
Documentary Stamp Tax  within five (5)  BIR Form 2000  Where the
days after the (Documentary residence or
close of the Stamp Tax place of business
month when the Declaration of the taxpayer is
taxable Return) located or where
document was  BIR Form 2000- the collection
made, signed, OT
 issued, accepted Documentary agent is
or transferred or Stamp Tax assigned.
upon remittance Declaration
by revenue Return (One-
collection agents Time
of collection Transactions)
from the sale of
loose
documentary
stamps.
Withholding Tax  BIR FORM NO.
For BIR Form Nos. 1901  Where the
1601, 1602, 1603, Application for business of the
Registration for employer is
last day of the Self-Employed registered (for
month following the and Mixed substituted
close of the quarter Income filing)
Individuals,
Estates and  Where individual
Trusts is registered.
 BIR FORM NO.
1902
Application for
Registration for
Individuals
Earning Purely
Compensation
Income and
Non-Residnet
Citizens/Reside
nt Alien
For BIR Form Nos. Employee
other than the  BIR FORM NO.
above mentioned, 1903
Application for
On or before the Registration for
tenth (10th) day Corporations/P
following the close artnerships
of the month (Taxable/Non-
Taxable),
including GAIs
and LGUs
 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 with
any
government
office)
 BIR FORM NO.
1905
Application for
Information
Update
PAYMENT
FORM
 BIR FORM NO.
0605 Payment
form
 BIR FORM NO.
0619-E
Monthly
Remittance
Form of
Creditable
Income Taxes
Withheld
(Expanded)
 BIR FORM NO.
0619-F
Monthly
Remittance
Form of Final
Income Taxes
Withheld
REMITTANCE
FORM
 BIR FORM NO.
1600-VT
Monthly
Remittance
Return of
Value-Added
Tax
 BIR FORM No.
1600-PT
Monthly
Remittance
Return of
Percentage Tax
 BIR FORM NO.
1600WP
Remittance
Return of
Percentage Tax
on Winnings
and Prizes
Withheld by
Race Track
Operators
 BIR FORM NO.
1601-C
Monthly
Remittance
Return of
Income Taxes
Withheld on
Comnpensation
 BIR FORM NO.
1601-EQ
Quarterly
Remittance
Return of
Creditable
Income Taxes
withheld
(Expanded)
 BIR FORM NO.
1601-FQ
Quarterly
 Remittance
Return of Final
Income Taxes
Withheld
 BIR FORM NO.
1602-Q
Quarterly
Remittance
Return of Final
Taxes Withheld
on Interest
Paid on
Deposits and
Deposits
Substitutes/Tru
sts/Etc.
 BIR FORM NO.
1603-Q
Quarterly
Remittance
Return of Final
Income Taxes
Withheld on
Fringe benefits
Paid to
Employees
Other Than
Rank and File
CERTIFICATES
 BIR FORM NO.
2304
Certificate of
Income
Payment Not
Subject to
Withholding
Tax (Excluding
Compensation
Income)
 BIR FORM NO.
2306
Certificate of
Final Tax
 Withheld at
Source
 BIR FORM NO.
2307
Certificate of
Creditable Tax
Withheld at
Source
 BIR FORM NO.
2316
Certificate of
Compensation
Payment/Tax
Withheld