The Ultimate Guide To BIR Forms

BIR Form 0605

Payment Form. This form is used for payment of taxes and fees that do not require the use of a tax return. Sample of payments that need this form include income tax second installment, deficiency tax, delinquency tax, registration fees, penalties, and advance payments. When to file:

•  Every time tax payment or penalty is due;

•  When an advance payment is made;

•  Upon receipt of a demand letter/assessment notice and/or collection notice from BIR; and

•  On or before January 31 of every year, upon payment of annual registration fee whether new business or for renewals.

BIR Form 0613

Payment Form Under Tax Compliance Verification Drive/Tax Mapping. When an establishment is being tax mapped or verified by examiners from the RDO and subsequently found a violation, this form is used to pay for the dues of such violation and every time a penalty is due.

BIR Form 1600

Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld Under RA’s 1051, 7649, 8241, 8242, and 9337. The following are expected to file and remit for this return on or before the tenth day of the month following the month when withholding was made:

•  All government offices on payments made to private individuals, business entities, associations, and other juridical/artificial entities.

•  Payors to non-residents receiving income subject to VAT.

•  Payors to VAT registered taxpayers receiving income subject to VAT.

•  Payors to persons subject to percentage tax, if the latter opts to remit his percentage tax through the payor.

BIR Form 1601C

Monthly Remittance Return of Income Taxes Withheld on Compensation. This is filed by every withholding agent also known as the employer, individual or non-individual, who is required to deduct and withhold taxes from compensation of employees. When to file:

Manual Filing:

•  January to November – on or before the tenth day of the following month.

•  December – on or before January 15 of the following year.

Electronic (EFPS) Filing:

•  January to December – varies from 11 to 15 days from the end of the month depending on the grouping set forth in RR No. 26-2002.

BIR Form 1601E

Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded). This is filed by every withholding agent also known as the employer, individual or non-individual, who is required to deduct and withhold taxes from employee compensation that is subject to Expanded or Creditable Withholding Taxes. When to file:

Manual Filing:

•  January to November – on or before the tenth day of the following month.

•  December – on or before January 15 of the following year.

Electronic (EFPS) Filing:

•  January to December – varies from 11 to 15 days from the end of the month depending on the grouping set forth in RR No. 26-2002.

BIR Form 1601F

Monthly Remittance Return of Final Income Taxes Withheld. The withholding agent or the employer files this return for the amount of final income withheld and remitted on behalf of the employee. Filing dates:

Manual Filing – on or before the tenth day of the following month.

Electronic (EFPS) Filing: varies from 11 to 15 days from the end of the month depending on the grouping set forth in RR No. 26-2002.

BIR Form 1602

Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.). All banks, non-bank financial intermediaries, finance corporations, investment and trust companies and similar institutions are required to file and pay for this return 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. To be filed:

Manual Filing:

•  January to November – on or before the tenth day of the following month.

•  December – on or before January 15 of the following year.

Electronic (EFPS) Filing:

•  January to December – varies from 11 to 15 days from the end of the month depending on the grouping set forth in RR No. 26-2002

BIR Form 1603

Quarterly Remittance Return of Final Income Taxes Withheld (On Fringe Benefits Paid to Employees Other than Rank and File). This covers final income taxes withheld for fringe benefits received. The employer is required to file and remit this return:

Manual Filing: On or before the tenth day of the following month.

Electronic (EFPS) Filing: On or before the fifteenth day of the following month.

BIR Form 1604CF

Annual Information Return of Income Tax Withheld on Compensation and Final Withholding Taxes. Every employer whether individual or non-individual and private or government is required to deduct from employees, then file and remit this return for compensation subject to withholding taxes, including final withholding taxes. Filing is due on or before the last day of January of the year following the calendar year when taxes were paid or accrued.

BIR Form 1604E

Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Taxes. To be filed and remitted by all employers whether individual or non-individual and private or government for the taxes withheld from employees for compensation subject to Expanded Withholding Taxes, or not subject to withholding tax but subject to income tax. The deadline for filing is on or before the March 1 of the year following the calendar year when taxes were paid or accrued.

BIR Form 1606

Withholding Tax Remittance Return (For Transactions Involving Real Property other than Capital Asset including Taxable and Exempt). This is filed by the buyer of real property who is the withholding agent for the sale, transfer or exchange of real property classified as ordinary asset. When to file:

Individuals:

•  January to November – on or before the tenth day of the following month.

•  December – on or before January 25 of the following year.

Large taxpayers determined by the Commissioner:

•  January to December – on or before the 25th day of the following month

BIR Form 1701-AIF

Account Information Form (AIF) for Self-employed Individuals, Estates and Trusts (engaged in trade and business). Designed for the BIR Integrated Tax System (ITS), this is to be used as an attachment to Form 1701 (Income Tax Return) by self-employed individuals, estates and trusts engaged in trade and business. This form contains the taxpayer’s business profile and other pertinent data shown in the Audited Financial Statements. Individual taxpayers who opted for Optional Standard Deduction (OSD) are not required to file this. Filing is due every 15th of April of the following year.

BIR Form 1702-AIF

Account Information Form (AIF) For Corporations and Partnerships in General. If 1701-AIF is for individuals, this one is for corporations and partnerships as an attachment to 1702. Deadline is also on April 15 of the following year.

BIR Form 1900

Application to Use Loose-Leaf / Computerized Books of Accounts and/or Accounting Records. Taxpayers who intend to use loose-leaf, computerized books of accounts, and/or accounting records must file this form with the Revenue District Office (RDO) where the head office or branch is located. Filing must be done before the actual use of such.

BIR Form 1901

Application for Registration for Self-Employed and Mixed Income Individuals, Estates/Trusts. This form is used for the registration of self-employed and mixed-income individuals, opening of new branch, and estates or trusts about to start to a business. This must be filed with the RDO having jurisdiction of said head or branch office, on or before the start of the new business or before any tax due or return is to be paid or filed.

BIR Form 1902

Application for Registration For Individuals Earning Purely Compensation Income, and Non-Resident Citizens / Resident Alien Employee. Those who are going to earn purely compensation income and non-resident citizens or resident alien employees are required to use this form to register with the RDO where located. This form must be filed within ten days from the date of employment or before any tax due or return is to be paid or filed.

BIR Form 1903

Application for Registration for Corporations/ Partnerships (Taxable/Non-Taxable). If 1901 and 1902 are for individuals, this form is for Corporations and partnerships, whether private or government-owned. The form must be filed with the RDO where the principal office or branch office is located on or before the business commences or before any tax due or return is to be paid or filed.

BIR Form 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). This form is used by one-time taxpayers or individuals who wish to secure a Tax Identification Number (TIN) and to be accomplished with the RDO where the taxpayer resides, or where the property is located (for one-time taxpayers). This must be done before payment of any tax due.

BIR Form 1905

Application for Registration Information Update for Updating/Cancellation of Registration/Cancellation of TIN/New Copy of TIN card/New copy of Certificate of Registration. Whenever there is a need to update taxpayer information, this form is used and submitted with the RDO who has jurisdiction over the taxpayer. This is to be filed every time a change is going to take effect.

BIR Form 1906

Application for Authority to Print Receipts and Invoices. A taxpayer who needs to have receipts and invoices printed or add new prints must file this form at the RDO where office is located. Receipts and invoices are valid for five years. Application must be done every time the taxpayer needs to print new booklets of receipts and invoices.

BIR Form 1907

Application for Permit to Use Cash Register machines/Point-of-Sale Machine. In lieu of manual official receipts and invoices, taxpayers may opt to use cash registers or Point of Sale (POS) machines. Taxpayers are required to use this form when applying for a permit to use such machines, to be filed in the respective RDO. Application is done before the use of such machines.

BIR Form 2000

Documentary Stamps Tax Declaration/Return. The following are required to file this return:

•  Where constructive affixture of documentary stamps are needed, the one who makes, signs, issues, accepts, or transfers document.

•  The metering machine user who imprints the stamps tax due on the taxable document.

•  The revenue collection agent for remittance of sold loose documentary stamps.

This return is due to be filed within five (5) days after the end of the month when the taxable document is made

BIR Form 2200 Forms

Returns for the Excise Tax of various products. These are forms used for the filing of return of Excise Tax for Alcohol Products (2200 A), Automobiles and Non-Essential Goods (2200 AN), Mineral Products (2200 M), Petroleum Products (2200 P), and Tobacco Products (2200 T). The return shall be filed by the local manufacturer or producer of the products, or any individual or corporation engaged in these products. The return must be filed before the products are to leave the plant for selling or distribution.

BIR Form 2304

Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income). This is the certificate that must be made by a Payor for income not subject to withholding tax, and must be attached to the Annual ITR form. The payor must be able to furnish the payees with a copy of this certificate on or before January 31 of the following year.

BIR Form 2305

Certificate of Update of Exemption and of Employer’s and Employee’s Information. This certificate is accomplished to update the employee’s dependents, status, and other information that may affect the computation of personal exemptions. This certificate also covers the waiver to claim additional exemptions in the case of an employed wife with an unemployed husband, and the reversal of such waiver. This must be filed with the RDO within ten days from the change occurs.

BIR Form 2306

Certificate of Final Income Tax Withheld. This certificate is accomplished and issued by the withholding agent, usually the employer, to reflect the income subjected to final tax. It should indicate the total amount paid, as well as the total taxes withheld and remitted during the period. The payee, or the employee must receive a copy of this certificate on or before January 31 of the year following the year compensation was received.

BIR Form 2307

Certificate of Creditable Tax Withheld at Source. This certificate shows the income subjected to expanded withholding tax paid by the withholding agent. The certificate is attached to the following with different deadlines:

•  For EWT: to be filed on or before the 20th day of the month following the taxable quarter, the form must be attached to 1701 or 1702 forms, in which case the amount is allowed to become tax credit against taxable income.

•  For percentage taxes on government money payments: certificate must be attached to 2551 forms and must be issued on or before the 10th day of the following month.

•  For VAT Withholding: certificate must be issued on or before the tenth day of the month following the month when withholding was made. To be attached to 2550 forms.

BIR Form 2316

Certificate of Compensation Payment / Tax Withheld For Compensation Payment With or Without Tax Withheld. This is the certificate accomplished and issued to all employees by the employers reflecting compensation received and taxes withheld & paid based on the compensation received during the calendar year. This certificate is used as an attachment to Annual ITR of employees either earning purely compensation income or mixed income. The certificate must be issued to the employee on or before January 31 of the following year. In cases when employment is terminated within the calendar year, this certificate must be issued on the same day last wages are paid.