BIR Form No. 2550MDownload(Zipped Excel)Monthly Value-Added Tax DeclarationDescriptionThis return/declaration shall be filed in triplicate by the following taxpayers;1. A VAT-registered person; and2. A person required to register as a VAT taxpayer but failed to register.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.Filing DateForManualEFPS

A) Large and Non-large TaxpayerNot later than the 20th day following the close of the month.In accordance with the schedule set forth in RR No. 26-2002 as follows:Group A : Twenty five (25) days following end of the monthGroup B : Twenty four (24) days following end of the monthGroup C : Twenty three (23) days following end of the monthGroup D : Twenty two (22) days following end of the monthGroup E : Twenty one (21) days following end of the month

BIR Form No. 2550QDownload(Zipped Excel)|Download Relief Data Entry & Validation Module ver 2.0Quarterly Value-Added Tax ReturnDescriptionThis return/declaration shall be filed in triplicate by the following taxpayers;1. A VAT-registered person; and2. A person required to register as a VAT taxpayer but failed to register.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.Filing DateThis 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. 2551MDownload(Zipped Excel)|(PDF)Monthly Percentage Tax ReturnDescriptionThis return shall be filed in triplicate by the following: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;and8. Agent of foreign insurance companies.Filing DateForManualEFPS

A) Large and Non-large TaxpayerNot later than the 20th day following the end of each month.In accordance with the schedule set forth in RR No. 26-2002 as follows:Group A : Twenty five (25) days following end of the monthGroup B : Twenty four (24) days following end of the monthGroup C : Twenty three (23) days following end of the monthGroup D : Twenty two (22) days following end of the monthGroup E : Twenty one (21) days following end of the month

BIR Form No. 2551QDownload(Zipped Excel)|(PDF)Quarterly Percentage Tax ReturnDescriptionThis return shall be filed in triplicate by the following:1. Franchise grantees sending overseas dispatch, messages or conversation from thePhilippines; and2. Proprietor, lessees or operators of cockpits, cabarets, night or day clubs, boxing exhibitions, professional basketball games, jai-alai and racetracks.Filing DateThe return shall be filed and the tax paid within twenty (20) days after the end of each taxable quarter.

BIR Form No. 2552Download(Zipped Excel)|(PDF)Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange or Thru Initial and/or Secondary Public OfferingDescriptionThis 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 DateThis 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; andc. 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. 2553Download(Zipped Excel)|(PDF)Return of Percentage Tax Payable under Special LawsDescriptionThis return is filed by all taxpayers liable to pay percentage tax under Special Laws.Filing DateOn or before the due date for payments of tax as stated in the Special Law.

Income tax returnBIR Form No. 1700Download(PDF)|(Guidelines)Annual Income Tax Return for Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Income)DescriptionThis return shall be filed 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, except the following: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.Filing DateThis return is filed on or before April 15 of each year covering income for the preceding taxable year.

BIR Form No. 1701Download(PDF)|(Guidelines)Annual Income Tax Return for Self-Employed Individuals, Estates and TrustsDescriptionBIR 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 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.Filing DateThis return is filed on or before April 15 of each year covering income for the preceding taxable year.

BIR Form No. 1701QDownload(Zipped Excel)|(PDF)Quarterly Income Tax Return for Self-employed Individuals, Estates, and Trusts (Including Those with both Business and Compensation Income)DescriptionThis 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 Date1stqtrOn or before April 15 of the current taxable year

2ndqtrOn or before August 15 of the current taxable year

3rdqtrOn or before November 15 of the current taxable year

BIR Form No. 1702-EXDownload(PDF)|(Guidelines)Annual Income Tax Return for Use ONLY by Corporation, Partnership and Other Non-Individual Taxpayer EXEMPT under the Tax Code, as Amended, {Sec. 30 and those exempted in Sec. 27(C) and Other Special Laws, with NO Other Taxable IncomeDescriptionThis return shall be filed by a Corporation, Partnership and Other Non-Individual TaxpayerEXEMPTunder the Tax Code, as amended[Sec. 30 and those exempted in Sec. 27(C)]and other Special LawsWITH NO OTHER TAXABLE INCOMEsuch as but not limited to foundations, cooperatives, charitable institutions, non-stock and non-profit educational institutions, General Professional Partnership (GPP) etc.Filing DateThis return is filed on or before the 15th day of the 4th month following the close of the taxpayer's taxable year.

BIR Form No. 1702-MXDownload(PDF)|(Guidelines)Annual Income Tax Return for Corporation, Partnership and Other Non-Individual with MIXED Income Subject to Multiple Income Tax Rates or with Income Subject to SPECIAL/PREFERENTIAL RATEDescriptionThis return shall be filed by every Corporation, Partnership and Other Non-Individual Taxpayerwith MIXED Income subject to MULTIPLE INCOME TAX RATES or with income subject to SPECIAL/PREFERENTIAL RATE.Filing DateThis 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.

BIR Form No. 1702-RTDownload(PDF)|(Guidelines)Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax RateDescriptionThis return shall be filed by Corporation, Partnership and other Non-Individual TaxpayerSubject 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.Filing DateThis 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.

BIR Form No. 1702QDownload(Zipped Excel)|(PDF)Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual TaxpayersDescriptionThis 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.Filing DateThe 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.

BIR Form No. 1703Download(Zipped Excel)|(PDF)Annual Income Information Return for Non-Resident Citizens / OCWs and Seamen (for foreign-sourced income)DescriptionThis 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 DateThis 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. 1704Download(Zipped Excel)|(PDF)Improperly Accumulated Earnings Tax ReturnDescriptionThis form is to be filed by every domestic corporation classified as 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.Filing DateThe return shall be filed within 15 days after the close of the year immediately succeeding taxpayer's covered taxable year.

BIR Form No. 1706Download(Zipped Excel)|(PDF)Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt)DescriptionThis 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 ReformTo 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. 1707Download(Zipped Excel)|(PDF)Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock ExchangeDescriptionThis return is filed by a natural or juridical person, resident or non-resident, 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.Filing Date- 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-ADownload(Zipped Excel)|(PDF)Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock ExchangeDescriptionThis 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.

Payment formBIR Form No. 0605Download(Zipped Excel)|(PDF)Payment FormDescriptionThis 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 DateThis 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; and3. Upon payment of annual registration fee for a new business and for renewals on or before January 31 of every year.

BIR Form No. 0611-A(PDF)Payment Form Covered by a Letter NoticeDescriptionThis 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; and2. Tax Reconciliation Systems (TRS).Filing Date

BIR Form No. 0613Download(Zipped Excel)|(PDF)Payment Form - Under Tax Compliance Verification Drive/Tax MappingDescriptionThis form shall be used in paying penalties assessed under the Tax Compliance Verification Drive/Tax Mapping.Filing DateThis form shall be accomplished everytime a penalty is due.

BIR Form No. 1600Download(Zipped Excel)|(PDF)Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld under RAs 1051, 7649, 8241, 8424 and 9337DescriptionThis return shall be filed in triplicate by the following: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 taxpayer-payee 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.Filing DateThe 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.

BIR Form No. 1600WPDownload(Zipped Excel)|(PDF)Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track OperatorsDescriptionThis return shall be in filed in triplicate by operators of race tracks for remittance of withholding of percentage tax on race horse prizes and winnings on horse racing bets.Filing DateThe withholding tax return shall be filed/and the tax paid within twenty (20) days from the date the tax was deducted and withheld.

BIR Form No. 1601CDownload(Zipped Excel)|(PDF)Monthly Remittance Return of Income Taxes Withheld on CompensationDescriptionThis 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 DateFor the months of January to NovemberTo (Manual)To(EFPS)

A) Large and Non-large TaxpayerOn or before the tenth (10th) day of the month following the month in which withholding was madeIn accordance with the schedule set forth in RR No. 26-2002 as follows:Group A : Fifteen (15) days following end of the monthGroup B : Fourteen (14) days following end of the monthGroup C : Thirteen (13) days following end of the monthGroup D : Twelve (12) days followingend of the monthGroup E : Eleven (11) days followingend of the month

For the month of DecemberTo (Manual)To(EFPS)

A) Large and Non-large TaxpayerOn or before January 15 of the following yearIn accordance with the schedule set forth in RR No. 26-2002 as follows:Group A : Fifteen (15) days following end of the monthGroup B : Fourteen (14) days following end of the monthGroup C : Thirteen (13) days following end of the monthGroup D : Twelve (12) days following end of the monthGroup E : Eleven (11) days following end of the month

BIR Form No. 1601EDownload(Zipped Excel)Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)DescriptionThis 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 DateManualEFPS

Large and Non-large TaxpayerOn 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.In accordance with the schedule set forth in RR No. 26-2002 as follows:Group A : Fifteen (15) days following end of the monthGroup B : Fourteen (14) days following end of the monthGroup C : Thirteen (13) days following end of the monthGroup D : Twelve (12) days following end of the monthGroup E : Eleven (11) days following end of the month

BIR Form No. 1601FDownload(Zipped Excel)|(PDF)Monthly Remittance Return of Final Income Taxes WithheldDescriptionThis 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 DateForManualEFPS

A) Large and Non-large TaxpayerOn or before the tenth (10th) day of the month following the month in which withholding was madeIn accordance with the schedule set forth in RR No. 26-2002 as follows:Group A : Fifteen (15) days following end of the monthGroup B : Fourteen (14) days following end of the monthGroup C : Thirteen (13) days following end of the monthGroup D : Twelve (12) days followingend of the monthGroup E : Eleven (11) days followingend of the month

BIR Form No. 1602Download(Zipped Excel)|(PDF)Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.)DescriptionThis 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 DateManualEFPS

Large and Non-large TaxpayerOn 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.In accordance with the schedule set forth in RR No. 26-2002 as follows:Group A : Fifteen (15) days following end of the monthGroup B : Fourteen (14) days following end of the monthGroup C : Thirteen (13) days following end of the monthGroup D : Twelve (12) days following end of the monthGroup E : Eleven (11) days following end of the month

BIR Form No. 1603Download(Zipped Excel)|(PDF)Quarterly Remittance Return of Final Income Taxes Withheld (On Fringe Benefits Paid to Employees Other than Rank and File)DescriptionThis 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 DateTo (Manual)To (EFPS)

On or before the tenth (10th) day of the month following the quarter in which the withholding was madeOn or before the fifteenth (15th) day of the month following the quarter in which the withholding was made

BIR Form No. 1604CFDownload(Zipped Excel)|(PDF)Annual Information Return of Income Tax Withheld on Compensation and Final Withholding TaxesDescriptionThis 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 DateOn 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. 1604EDownload(Zipped Excel)|(PDF)Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding TaxesDescriptionThis 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 DateOn 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. 1606Download(Zipped Excel)|(PDF)Withholding Tax Remittance Return (For Transactions Involving Real Property other than Capital Asset including Taxable and Exempt)DescriptionThis return is filed by every Withholding Agent/Buyer on the sale, transfer or exchange of real property classified as ordinary asset.Filing DateThis 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.

Application forms

BIR Form No. 0217Download(PDF)Application for Contractor's Final Payment Release CertificateDescriptionThis 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.Filing DateThis 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.

BIR Form No. 0901-CDownload(PDF)Application for Relief From Double Taxation on Capital GainsDescriptionFiling DateThis 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.

BIR Form No. 0901-DDownload(PDF)Tax Treaty Relief Application for Dividend IncomeDescriptionFiling DateThis 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.Transactionfor purposes of filing Tax Treaty Relief Application (TTRA) shall mean before the occurence of the first taxable event.

BIR Form No. 0901-IDownload(PDF)Application For Relief From Double Taxation on Interest IncomeDescriptionFiling DateThis 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.Transactionfor purposes of filing Tax Treaty Relief Application (TTRA) shall mean before the occurence of the first taxable event.

BIR Form No. 0901-ODownload(PDF)Tax Treaty Relief Application for Other Income EarningsDescriptionFiling DateThis 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.Transactionfor purposes of filing Tax Treaty Relief Application (TTRA) shall mean before the occurence of the first taxable event.

BIR Form No. 0901-PDownload(PDF)Tax Treaty Relief Application for Business ProfitsDescriptionFiling DateThis 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.

BIR Form No. 0901-RDownload(PDF)Tax Treaty Relief Application for Royalty IncomeDescriptionFiling DateThis 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.Transactionfor purposes of filing Tax Treaty Relief Application (TTRA) shall mean before the occurence of the first taxable event.

BIR Form No. 0901-SDownload(PDF)Tax Treaty Relief Application for Income from ServicesDescriptionFiling DateThis form together with all 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.Transactionfor purposes of filing the Tax Treaty Relief Application (TTRA) shall mean before the occurence of the first taxable event.

BIR Form No. 0901-TDownload(PDF)Application For Relief From Double Taxation on Shipping and Air TransportDescriptionFiling DateThis 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.Transactionfor purposes of filing Tax Treaty Relief Application (TTRA) shall mean before the occurence of the first taxable event.

BIR Form No. 1900Download(Zipped Excel)|(PDF)Application to Use Loose-Leaf / Computerized Books of Accounts and/or Accounting RecordsDescriptionThis form is to be accomplished by all taxpayers who intend to apply for authority to use either Loose-Leaf / Computerized Books of Accounts and/or Accounting Records.To be accomplished with the Revenue District Office (RDO) having jurisdiction over the Head Office/or branch.Filing DateBefore actual use of Loose-leaf / Computerized Books of Accounts and / or Accounting Records.

BIR Form No. 1901Download(Zipped Excel)|(PDF)|Page 2Application for Registration for Self-Employed and Mixed Income Individuals, Estates/TrustsDescriptionThis 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 accomplished with the RDO having jurisdiction over the head office or branch office.Filing DateOn or before commencement of new business or before payment of any tax due or before filing a return.

BIR Form No. 1902Download(Zipped Excel)|(PDF)Application for Registration For Individuals Earning Purely Compensation Income, and Non-Resident Citizens / Resident Alien EmployeeDescriptionThis form is to be accomplished by an old or new employee whether resident citizen or non-resident citizens earning purely compensation income.To be accomplished with the RDO having jurisdiction over the taxpayer's residence or place of employment.Filing DateFiled 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.

BIR Form No. 1903Download(Zipped Excel)|(PDF)Application for Registration for Corporations/ Partnerships (Taxable/Non-Taxable)DescriptionThis 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).To be accomplished with the RDO having jurisdiction over the principal place of business or branch/regional office.Filing DateOn or before commencement of business or before payment of any tax due/ before filing a return.

BIR Form No. 1904Download(Zipped Excel)|(PDF)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)DescriptionThis form is to be accomplished by one-time taxpayer and persons registering and applying for a TIN (E.O. 98).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.Filing DateBefore payment of any tax due/before filing of return or before the issuance of TIN under E.O.98.

BIR Form No. 1905Download(Zipped Excel)|(PDF)Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN card / New copy of Certificate of RegistrationDescriptionThis 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.To be accomplished with the RDO having jurisdiction over the taxpayer, whether Head Office or branch.Filing DateFiled 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.

BIR Form No. 1906Download(Zipped Excel)|(PDF)Application for Authority to Print Receipts and InvoicesDescriptionThis form is to be accomplished by all taxpayers everytime printing of receipts and invoices is needed.To be accomplished with the RDO having jurisdiction over Head Office or branch.Filing DateFiled each time taxpayer needs to print receipts and invoices.

BIR Form No. 1907Download(Zipped Excel)|(PDF)Application for Permit to Use Cash Register machines/Point-of-Sale MachineDescriptionThis form is to be accomplished by all taxpayers who intend to use Cash Register Machines in lieu of Official Receipts/ Invoices, or Cash Register Machine used as cash depository; or Point-of-Sale Machine in lieu of Official/ Invoices.To be accomplished with the RDO having jurisdiction over the Head Office or branch.Filing DateFiled each time taxpayer will use a new cash register machine unit or point-of-sale machine unit.

BIR Form No. 1914Download(Zipped Excel)|(PDF)Application for Tax Credits/RefundsDescriptionTo be accomplished and filed by taxpayer applying for tax credits or refundsFiling Date

BIR Form No. 1915Download(Zipped Excel)|(PDF)Application for Tax Credit Certificate UtilizationDescriptionTo be accomplished and filed by taxpayer applying for tax credits certificate utilization.Filing Date

BIR Form No. 1916Download(Zipped Excel)|(PDF)Tax Practitioner's Application for Accreditation (Individual)DescriptionTo be accomplished and filed by tax practitioners (individual) applying for accreditationFiling Date

BIR Form No. 1917Download(Zipped Excel)|(PDF)Tax Practitioner's Application for Accreditation (Partnership/Corporation)DescriptionTo be accomplished and filed by tax practitioners (partnership/corporation) applying for accreditation