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| | | | Forms
BIR Forms
Value Added Tax
2
BIR Form 2550M
What is this form?
BIR Form 2550M, or also known as Monthly Value-Added Tax Declaration is a form of sales tax which is imposed on sales or exchange of goods and services in the Philippines. Serving as a form of indirect tax, VAT is passed on to the buyer which consumes the product/service.Who needs to file?
Individuals or businesses which sell or lease goods or services which are subject to VAT, and if the amount of their actual gross sales/receipts exceeds up to P3,000,000.00.When to file?
Not later than the 20th day following the end of each month.How to file?
View and print your tax form and submit it manually to respective Revenue District Office (RDO) near to you.
For eFPS users, you may download the forms and enter it in eFPS. You may send the SAWT in DAT files format electronically. DAT files should be validated.Image
image.jpegBIR Form 2550Q
What is this form?
BIR Form 2550Q, also known as Quarterly Value-Added Tax Return is a form of sales tax imposed on sales or exchange of goods and services in the Philippines. Serving as a form of indirect tax, VAT is passed on to the buyer which consumes the product/service.Who needs to file?
Individuals or businesses which sell or lease goods or services which are subject to VAT, and if the amount of their actual gross sales/receipts exceeds up to P3,000,000.00.When to file?
Filing of Quarterly VAT returns should be on or before the 25th day following the close of each of the quarters of the taxable year.How to file?
View and print your tax form and submit it manually to respective Revenue District Office (RDO) near to you.
For eFPS users, you may download the forms and enter it in eFPS. You may send the SAWT in DAT files format electronically. DAT files should be validated.Image
image.jpegWithholding Tax
7
BIR Form 1601-FQ
What is this form?
BIR form 1601-FQ, or the Quarterly Remittance Return of Final Income Taxes Withheld is a tax form which is used to remit all other forms of final withholding taxes. Much like form 1601EQ, 1601-FQ forms can be used in remitting taxes withheld for the 3rd month of the quarter, in accordance with the provisions listed within the TRAIN law.Who needs to file?
Any Individual/non-individual considered as a withholding agent who is required to withhold (and deduct) taxes that were paid to employees. Now, if the agent required to withhold payments is a corporation, then the return shall be filed using the corporation’s name and should be verified by the president, vice president or authorized officer and signed by the appointed treasurer/assistant treasurer.When to file?
1601-FQ forms shall be filed not later than the last day of the month, following the end of the taxable quarter during which the withholding tax was made.Image
image.jpegBIR Form 1604-E
What is this form?
BIR Form 1604-E, or also known as Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Taxes shall be filed by a withholding agent who is required to withhold taxes on income payments which are subject to Expanded Withholding Taxes.Who needs to file?
This form shall be filed by a withholding agent/payor who is either of the following:
Individual
Estate
Trust
Partnership
Corporation
Government-owned corporations and other related agenciesWhen to file?
1604E forms shall be accomplished within on or before the 1st of March after the calendar year in which the income was paid.Image
image.jpegBIR Form 1604-F
What is this form?
BIR Form 1604-F, also known as Annual Information Return of Income Payments Subjected to Final Withholding Taxes is filed by a Withholding Agent required to deduct and withhold taxes on income payments subject to Final Withholding Tax.Who needs to file?
This return shall be filed by every withholding agent/payor required to deduct and withhold taxes on income payments subject to Final Withholding Tax. The tax rates and nature of income payments subject to final withholding taxes are printed in BIR Form Nos. 1601-FQ, 1602Q and 1603Q respectively.When to file?
On or before January 31 of the year following the calendar year in which the income payments subject to final withholding taxes were paid or accrued.Image
image.jpegBIR Form 1601-EQ
What is this form?
BIR Form 1601-EQ or the Quarterly Remittance Return of Creditable Income Taxes Withheld is used on remitting taxes that are withheld during the 3rd month of each taxable year.Who needs to file?
This quarterly withholding tax remittance return shall be filed by every Withholding Agent (WA)/payor required to deduct and withhold taxes on income payments subject to Expanded / Creditable Withholding Taxes.When to file?
1601-EQ forms shall be filed not later than the last day of the month, following the end of the taxable quarter during which the withholding tax was made.Image
image.jpegBIR Form 2306
What is this form?
BIR Form 2306, or Certificate of Final Income Tax Withheld is a tax certificate which needs to be accomplished by a withholding agent to a specific recipient whose income is subject to final tax. Remember that the column amount of payment should include the total amount which is paid as well as the total taxes that is withheld during the period.Who needs to file?
Form 2306 needs to be filed and accomplished by the payee (or considered as the withholding agent), in reference to the employer.When to file?
This needs to be accomplished by the payee on or before January 31st of year in which income payment was made.Image
image.jpegBIR Form 2307
What is this form?
BIR Form 2307, or Certificate of Creditable Tax Withheld at Source is a tax certificate which needs to be accomplished by the withholding agent which shows the recipient of any income subject to expanded withholding tax.
For EWT – 2307 certificates shall be attached with the Quarterly/Annual Income Tax Return – BIR Forms 1701Q / 1701 for individuals, or BIR Form 1702Q/ 1702 for non-individuals.
Percentage Taxes on Government Money Payments – This Certificate needs to be attached with the Quarterly Percentage Tax return (BIR Form No. 2551M and 2551Q).
VAT Withholding – this tax certificate needs to be attached with the Monthly VAT Declaration (BIR Form No. 2550M) and Quarterly VAT Return (BIR Form No. 2550Q).Who needs to file?
Form 2307 needs to be filed and accomplished by a designated withholding agent.When to file?
For EWT – before the 20th day of the month after the taxable quarter, and it needs to be attached along with the 1701 or 1702 forms.
Percentage Taxes on Government Money Payments – needs to be attached with 2551 forms, and should be issued on or before the 10th day of the following month.
VAT Withholding – it needs to be attached with 2550 forms, and should be filed 10th day of the following month after the month when the withholding is made.Image
image.jpegBIR Form 2316
What is this form?
BIR form 2316, or also known as Certificate of Compensation Payment or Income Tax Withheld is a yearly certificate that needs to be issued by the payor to employees who are subject to a declaration of final tax.Who needs to file?
Form 2316 shall be filed by the employer acting out as the payor for employees within a business. The employer should indicate the total amount that was paid to employees, as well as the taxes withheld during the course of the calendar year.When to file?
These forms needs to be accomplished with employees on or before January 31, after the year that the payment was made. For employment termination purposes, Form 2316 needs to be issued the same day when last wage pay is settled.Image
image.jpegCompensation
2
BIR Form 1601-C
What is this form?
Form 1601-C or Monthly Remittance Return of Income Taxes Withheld on Compensation is filed by a Withholding Agent who deducts and withhold taxes on compensation paid to employees.Who needs to file?
Filed by a Withholding Agent who deducts and withhold taxes on compensation paid to employees.When to file?
For the months of January to November – on or before the 10th day of the following month.
For the month of December – on or before the 15th day of the following month.Image
image.jpegBIR Form 1604-C
What is this form?
BIR Form 1604-C, also known as Annual Information Return of Income Taxes Withheld on Compensation is filed by a Withholding Agent who deducts and withhold taxes on compensation paid to employees.Who needs to file?
This return shall be 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.When to file?
The return shall be filed on or before January 31 of the year following the calendar year in which the compensation payment and other income payments were paid or accrued.Image
image.jpegDAT Files
3
SLSP
What is this form?
Also known as Summary Lists of Sales and Purchases, SLSP files support the third-party information program of the BIR via cross-referencing with the information presented in the taxpayer’s list of sales/purchases.Who needs to file?
Sales
SLSP files need to be accomplished by all VAT-registered taxpayers as per RR1-2012.
Purchases
Only those businesses with quarterly VAT net of goods/services which includes importation which goes over to one million pesos (1,000,000.00) are required to submit this list of purchases.When to file?
SLSP list of both sales/purchases should be submitted on or before the 25th day of the month after the close of the taxable quarter.Image
image.jpegSAWT
What is this form?
SAWT or also known as Summary Alphalist of Withholding Tax at Source serves as a consolidated Alphalist of withholding agents from whom income was received and are subjected to withholding agents in the process.Who needs to file?
This needs to be submitted by the payee-recipient as an attachment to a filed return based on the specific period and contains a summary of data such as gross sales/receipts and tax credits from all 2307 certificates as issued by the payor. Also, individuals claiming a refund or applying creditable tax withheld at source against the tax due with not more than 10 withholding agents-payor of income payment per return.When to file?
SAWTs need to be submitted along with forms 1700, 1701Q, 1701, 1702Q, 1702, 2550M, 2550Q, 2551M, and 2553.
a. For VAT
Monthly – Within twenty (20) days following the end of each month
Quarterly – Within twenty (25) days following the end of each quarter
b. For Withholding – Within ten (10) days following the end of each month
c. For Percentage – Within ten (10) days following the end of each month.Image
image.jpegQAP
What is this form?
QAP files, or also known as Quarterly Alphalist of Payees is a file that contains all the names of payees included both in your 1601-EQ/1601-FQ report.Who needs to file?
Any Individual/non-individual considered as a withholding agent who is required to withhold (and deduct) taxes that were paid to employees. Now, if the agent required to withhold payments is a corporation, then the return shall be filed using the corporation’s name and should be verified by the president, vice president, or authorized officer and signed by the appointed treasurer/assistant treasurer.When to file?
This file shall be submitted not later than the last day of the month, following the end of the taxable quarter during which the withholding tax was made.Image
image.jpegIncome Tax
5
BIR Form 1701
What is this form?
BIR Form 1701, also known as Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts is a tax form which summarizes all the transactions made over the tax calendar year.Who needs to file?
This return needs to be filed by individuals listed below:
1. A resident who operates a business within (or not) in the Philippines.
2. A resident alien, or a non-resident citizen (or alien) operating a business in the Philippines
3. A trustee, guardian of a minor, estate administrator or individuals acting out as an administrator on behalf of a person whose operating a business.When to file?
1701 form needs to be filed on or before April 15th annually, and it should cover all those income from the previous tax year.Image
image.jpegBIR Form 1701A
What is this form?
Annual Income Tax Return for Individuals Earning Income PURELY from Business/Profession (Those under the graduated income tax rates with OSD as mode of deduction OR those who opted to avail of the 8% flat income tax rate).Who needs to file?
The return shall be filed by individuals earning income PURELY from trade/business or from the practice of profession, to wit:
1. A resident citizen (within and without the Philippines);
2. A resident alien, non-resident citizen or non-resident alien (within the Philippines).
The return shall only be used by said individuals as follows:
A. Those subject to graduated income tax rates and availed of the optional standard deduction as method of deduction, regardless of the amount of sales/receipts and other non-operating income; OR
B. Those who availed of the 8% flat income tax rate whose sales/receipts and other non-operating income do not exceed P3MWhen to file?
This return is filed on or before April 15 of each year covering income for the preceding taxable year.Image
image.jpegBIR Form 1701Q
What is this form?
BIR Form 1701Q, also known as Quarterly Income Tax Return For Self-Employed Individuals, Estates and Trusts (Including those with both Business and Compensation Income) is a tax return intended for professionals and self-employed individuals who are engaged in a sole proprietorship business.Who needs to file?
This return shall be filed by the following individuals listed below:
1) A resident citizen engaged in trade, business, or practice of profession within (or not within) the Philippines.
2) A resident alien, non-resident citizen or non-resident alien individual who engaged in business within the Philippines.
3) A trustee, guardian of a minor,administrator of an estate, or any individual(s) with fiduciary capacity for any person, where such trust, estate, minor, or person is engaged in trade or business.When to file?
The following deadlines apply for those individuals who wants to file this return:
1st qtr: On or before May 15 of the current taxable year
2nd qtr: On or before August 15 of the current taxable year
3rd qtr: On or before November 15 of the current taxable yearImage
image.jpegBIR Form 1702Q
What is this form?
BIR form 1702Q, or also known as Quarterly Income Tax Return (For Corporations and Partnerships) is a tax return intended for corporations, partnerships and non-individual taxpayers.Who needs to file?
This tax return shall be filed quarterly by any form of corporation, partnership, stock companies and associations which are engaged in a trade or business within the Philippines.When to file?
Deadline for submission is on or before the 60th day following the close of each of the quarters of the taxable year.Image
image.jpegBIR Form 1702-RT
What is this form?
BIR form 1702-RT, or also known as Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate is a tax form which is filed by non-individual taxpayers whose earnings are subject to income tax rate of 30%.Who needs to file?
Returns like 1702RT needs to be filed by corporation, partnership and other forms of non-individual entities which involves construction projects, petroleum and other energy operations in accordance with the provisions listed within the tax code.When to file?
BIR form 1702RT needs to be filed on or before the 15th day of the 4th month after the closing of the taxable year.Image
image.jpegPayment
3
BIR Form 0619-E
What is this form?
BIR Form 0619-E or Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded) is a remittance form that is used for remittance of expanded withholding taxes, as mentioned within the provisions of Revenue Regulations No. 11-2018.Who needs to file?
Any Individual/non-individual considered as a withholding agent who is required to withhold (and deduct) taxes that were paid to the authorized representative, in behalf of the taxpayer shall use this form to remit the creditable tax withheld. Now, if the agent required to withhold payments is a corporation, then the return shall be filed using the corporation’s name and should be verified by the president, vice president or authorized officer and signed by the appointed treasurer/assistant treasurer.When to file?
Remittance forms such as 0619-E shall be filed every 10th day of the following month at which the withholding was made.Image
image.jpegBIR Form 0619-F
What is this form?
Form 0619-F or also known as Monthly Remittance Form for Final Income Taxes Withheld is a remittance form that is used to remit final withholding taxes, as mentioned in Revenue Regulations No. 11-2018.Who needs to file?
Any Individual/non-individual considered as a withholding agent who is required to withhold (and deduct) taxes that were paid to employees. Now, if the agent required to withhold payments is a corporation, then the return shall be filed using the corporation’s name and should be verified by the president, vice president or authorized officer and signed by the appointed treasurer/assistant treasurer.When to file?
0619-F forms shall be filed every 10th day of the following month at which the withholding was made.Image
image.jpegBIR Form 0605
What is this form?
BIR Payment Form 0605 needs to be accomplished once the taxpayer settles his/her payments for taxes and fees which does not require the use of tax return as second installment payment for things such as deficiency tax, income tax, delinquency tax, penalties, advance payments, other forms of installment payments etc.Who needs to file?
Every taxpayer (whether individual or business) needs to use this form in order for them to be able to pay tax fees which does not require the use of a tax return.When to file?
This form needs to be accomplished every time that the taxpayer faces due on tax penalties, or when the filer needs to make an advance payment. This can be used once the taxpayer receives a collection letter from the BIR, or when a business taxpayer would settle annual registration fees either for a new business or renewal which should be on or before January 31st of every year.Image
image.jpegPercentage Tax
1
BIR Form 2551Q
What is this form?
BIR Form 2551Q, or also known as Quarterly Percentage Tax Return are taxes imposed on individuals/businesses who sell/lease goods or services which are exempted from Value Added Tax (VAT) with annual sales not exceeding 3,000,000 PHP.
Currently, the updated version of this form comes with additional ATCs (Alphanumeric Tax Code) such as PT010, PT040 and many others.Who needs to file?
Taxpayers who are VAT-exempt with annual revenues not more than 3,000,000.00 (PHP).
Financial institutions such as banks, finance companies, agents of life insurance companies (foreign), and any related financial intermediaries.
Franchisees of gas/water utilities, radio/TV broadcasting with revenue not more than ten (10) million pesos.
Domestic and international air/shipping carriers.When to file?
Under Republic Act No. 10963, also known as the Tax Reform for Acceleration and Inclusion (also known as TRAIN Law), 2551Q forms shall be filed every 25th day after the taxable quarter.Image
image.jpegOthers
1
BIR Form 1706
What is this form?
Capital Gains Tax is a tax imposed on the gains presumed to have been realized by the seller from the sale, exchange, or other disposition of capital assets located in the Philippines, including pacto de retro sales and other forms of conditional sale.Who needs to file?
The Capital Gains Tax Return (BIR Form No. 1706) shall be filed in triplicate copies by the Seller/Transferor who is natural or juridical whether resident or non-resident, including Estates and Trusts, who sell, exchange, or dispose of a real property located in the Philippines classified as a capital asset as defined under Sec. 39 (A) (1) of RA No. 8424. The term “sale” includes pacto de retro sale and other forms of conditional sales. The transaction may be taxable or exempt.
Taxpayers who are filing BIR Form No. 1706 are excluded in the mandatory coverage from using the eBIRForms (Section 2 of RR No. 9-2016).When to file?
The Capital Gains Tax Return (BIR Form No. 1706) shall be filed and paid within thirty (30) days following the sale, exchange, or disposition of real property, with any Authorized Agent Bank (AAB) or Revenue Collection Officer (RCO) of the Revenue District Office (RDO) having jurisdiction over the place where the property being transferred is located.Image
image.jpeg
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