BIR Forms

Payment Form
BIR Form No.

0605
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Description
This 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 Date
This
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;
and
3. 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
Payment Form Covered by a Letter Notice

Description
(PDF)
This 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; and
2. Tax Reconciliation Systems (TRS).
Filing Date
BIR Form No.
0613
Payment Form - Under Tax Compliance Verification Drive/Tax Mapping

Description
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This form shall be used in paying penalties assessed under the Tax Compliance Verification
Drive/Tax Mapping.
Filing Date
This form shall be accomplished everytime a penalty is due.
BIR Form No.

1600
Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes

Withheld under RAs 1051, 7649, 8241, 8424 and 9337
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This 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 Date
The 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.

1600WP
Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race

Track Operators
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This 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 Date
The 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.

1601C
Monthly Remittance Return of Income Taxes Withheld on Compensation

Description
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This 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 Date
For the months of
January to November
To (Manual)
To
(EFPS)
A) Large and Nonlarge Taxpayer
On or before the tenth (10th) day of In accordance with the

the month following the month in schedule set forth in RR No.
which withholding was made
26-2002 as follows:
Group A : Fifteen (15) days
following end of the month
Group B : Fourteen (14) days
Group C : Thirteen (13) days
Group D : Twelve (12) days
followingend of the month
Group E : Eleven (11) days
For the month of

December
A) Large and Nonlarge Taxpayer
To (Manual)
To
(EFPS)
On or before January 15 of In accordance with the schedule set

the following year
forth in RR No. 26-2002 as follows:
Group A : Fifteen (15) days following end
of the month
Group B : Fourteen (14) days following
end of the month
Group C : Thirteen (13) days following
end of the month
Group D : Twelve (12) days following end
of the month
Group E : Eleven (11) days following end
of the month
BIR Form No.

1601E
Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)

Description
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This 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
(Zipped Excel)
Expanded / Creditable Withholding Taxes.

Filing Date
Manual
Large and
Non-large
Taxpayer
EFPS
On 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 month
Group B : Fourteen
(14) days following
end of the month
Group C : Thirteen
(13) days following
end of the month
Group D : Twelve (12)
the month
Group E : Eleven (11)
the month
Monthly Remittance Return of Final Income Taxes Withheld

BIR Form No.
1601F
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Description
This return is filed by every Withholding Agent (WA)/payor who is either an individual or nonindividual, required to deduct and withhold taxes on income payments subject to Final
Withholding Taxes.
Filing Date
For
A) Large and
Non-large
Taxpayer
Manual
EFPS
On or before the tenth (10th) day of the In accordance with the

month following the month in which schedule set forth in RR No. 26withholding was made
2002 as follows:
Group A : Fifteen (15) days
Group B : Fourteen (14) days

Group C : Thirteen (13) days
Group D : Twelve (12) days
Group E : Eleven (11) days
BIR Form No.

1602
Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and
Yield on Deposit Substitutes/Trusts/Etc.)
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This 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 Date
Manual
Large and
Non-large
Taxpayer
On 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.
EFPS
In accordance with
the schedule set forth
in RR No. 26-2002 as
follows:
Group A : Fifteen (15)
the month
Group B : Fourteen
(14) days following
end of the month
Group C : Thirteen
(13) days following
end of the month
Group D : Twelve (12)
the month
Group E : Eleven (11)
the month
BIR Form No.

1603
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Quarterly Remittance Return of Final Income Taxes Withheld (On Fringe Benefits Paid to
Employees Other than Rank and File)
Description
This return is filed by every Withholding Agent (WA / payor) who is either an individual or nonindividual, 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 Date
To (Manual)
On or before the tenth (10th) day of the
month following the quarter in which the
withholding was made
To (EFPS)
On or before the fifteenth (15th) day of the
month following the quarter in which the
withholding was made
BIR Form No.

1604CF
Annual Information Return of Income Tax Withheld on Compensation and Final

Withholding Taxes
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Description
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This 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 Date
On 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.

1604E
Annual Information Return of Creditable Income Taxes Withheld (Expanded)/

Income Payments Exempt from Withholding Taxes
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Description
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This return is filed by every withholding agent/payor who is either an individual, estate,
trust, partnership, corporation, government agency and instrumentality, governmentowned 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 Date
On 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.

1606
Withholding Tax Remittance Return (For Transactions Involving Real Property

other than Capital Asset including Taxable and Exempt)
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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. 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.
BIR Form No.

1701-AIF
Account Information Form (AIF) for Self-employed Individuals, Estates and

Trusts (engaged in trade and business)
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A revised form designed in line with the BIR Integrated Tax System (ITS) to be
used as attachment to BIR Form No. 1701 and to be accomplished by selfemployed individuals, estates and trusts engaged in trade and business, which
shall contain the taxpayer's business profile information and other relevant
data to be lifted from the Audited Financial Statements. BIR Form 1701 AIF is
not, however, required for individual taxpayers who opted for Optional
Standard Deduction (OSD).
Filing Date
This form is filed on or before April 15 of each year covering income for the
preceding taxable year
BIR Form No.

1702-AIF
Account Information Form (AIF) For Corporations and Partnerships in General

Description
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A revised form designed in line with the BIR Integrated Tax System (ITS) to be
used as attachment to BIR Form No. 1702 and to be accomplished by
corporations and partnerships which contains the taxpayer's business profile
information and other relevant data to be lifted from the Audited Financial
Statements.
Filing Date
Filed together with the Annual Income Tax Return - on or before the 15th day of
the fourth (4th) month following the close of the calendar or fiscal year, as the
case may be.
BIR Form No.

0217
Application for Contractor's Final Payment Release Certificate

Description
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This 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 Date
This 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-C
Application for Relief From Double Taxation on Capital Gains

Description
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Filing Date
(PDF)
This 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-D
Tax Treaty Relief Application for Dividend Income
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Description
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Filing Date
This 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-I
Application For Relief From Double Taxation on Interest Income

Description
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Filing Date
(PDF)
BIR Form No.

0901-O
Tax Treaty Relief Application for Other Income Earnings

Description
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Filing Date
(PDF)
BIR Form No.

0901-P
Tax Treaty Relief Application for Business Profits

Description
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Filing Date
(PDF)
BIR Form No.

0901-R
Tax Treaty Relief Application for Royalty Income

Description
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Filing Date
(PDF)
BIR Form No.

0901-S
Tax Treaty Relief Application for Income from Services

Description
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Filing Date
(PDF)
This form together with all necessary documents shall be submitted only to and
received by the International Tax Affairs Division of the Bureau of Internal
purposes of filing the Tax Treaty Relief Application (TTRA) shall mean before the
BIR Form No.

0901-T
Application For Relief From Double Taxation on Shipping and Air Transport
Description
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Filing Date
(PDF)
BIR Form No.

1900
Application to Use Loose-Leaf / Computerized Books of Accounts and/or

Accounting Records
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Description
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This 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 Date
Before actual use of Loose-leaf / Computerized Books of Accounts and / or
Accounting Records.
BIR Form No.

1901
Application for Registration for Self-Employed and Mixed Income Individuals,

Estates/Trusts
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Page 2
This 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 Date
On or before commencement of new business or before payment of any tax due
or before filing a return.
BIR Form No.

1902
Application for Registration For Individuals Earning Purely Compensation

Income, and Non-Resident Citizens / Resident Alien Employee
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This 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 Date
Filed 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.

1903
Application
Taxable)
for
Registration
for
Corporations/
Partnerships
(Taxable/Non-
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Description
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This 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 Date
On or before commencement of business or before payment of any tax due/
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 with any Government
Office)
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Description
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This 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 Date
Before payment of any tax due/before filing of return or before the issuance of
TIN under E.O.98.
BIR Form No.

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
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Description
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This 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 Date
Filed 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.
Application for Authority to Print Receipts and Invoices
1906
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Description
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This 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 Date
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 Machine

Description
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This 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 Date
Filed each time taxpayer will use a new cash register machine unit or point-ofsale machine unit.
BIR Form No.

1914
Application for Tax Credits/Refunds

Description
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To be accomplished and filed by taxpayer applying for tax credits or refunds
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BIR Form No.

1915
Filing Date
Application for Tax Credit Certificate Utilization

Description
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To be accomplished and filed by taxpayer applying for tax credits certificate

utilization.
Filing Date
BIR Form No.

1916
Tax Practitioner's Application for Accreditation (Individual)

Description
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To be accomplished and filed by tax practitioners (individual) applying for

accreditation
Filing Date
BIR Form No.

1917
Tax Practitioner's Application for Accreditation (Partnership/Corporation)

Description
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To be accomplished and filed by tax practitioners (partnership/corporation)

applying for accreditation
Filing Date
BIR Form No.

2000-OT
Documentary Stamp Tax Declaration/Return (One Time Transactions)

Description
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This return shall be filed in triplicate by the following person making, signing,
issuing, accepting or transferring the document or facility evidencing
transaction:
1. Every natural or juridical person, resident or non-resident, for sale, barter,
exchange or other onerous disposition of shares of stock in a domestic
corporation, classified as capital asset, not traded in the local stock exchange;
2. Every withholding agent/buyer/seller on the sale, transfer or exchange of
real property classified as capital asset. The "sale" includes pacto de retro sale
and other forms of conditional sale; and
3. Every withholding agent/buyer/seller on the sale, transfer or exchange of
real property classified as ordinary asset.
Filing Date
The return shall be filed and the tax paid within (5) days after the close of the
month when the taxable document was made, signed, issued, accepted or
transferred.
BIR Form No.
Documentary Stamps Tax Declaration/ Return
2000
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Description
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This return is filed by the following:

1. In the case of constructive affixture of documentary stamps, by the person
making, signing, issuing, accepting, or transferring documents, instruments,
loan agreements and papers, acceptances, assignments, sales and conveyances
of the obligation, right or property incident thereto wherever the document is
made, signed, issued, accepted or transferred when the obligation or right
arises from Philippine sources or the property is situated in the Philippines at
the same time such act is done or transaction had;
2. by a metering machine user who imprints the documentary stamp tax due on
the taxable document; and
3. by a revenue collection agent for remittance of sold loose documentary
stamps.Whenever one party to the taxable document enjoys exemption from
the tax herein imposed, the other party thereto who is not exempt shall be the
one directly liable for the tax.
Filing Date
The return shall be filed within five (5) days after the close of the month when
the taxable document was made, signed, issued, accepted or transferred or
when reloading a metering machine becomes necessary or upon remittance by
revenue collection agents of collection from the sale of loose stamps.
For EFPS Taxpayer
The deadline for eletronically filing and paying the taxes due thereon shall be in
accordance with the provisions of existing applicable revenue issuances.
BIR Form No.

0605-101
PAYMENT FORM FOR NO AUDIT PROGRAM (NAP)

Description
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This form shall be used in making additional voluntary payment in compliance

with the requirement of No Audit Program (NAP)
Filing Date
BIR Form No.

0614
Enhanced Voluntary Assessment Program - Payment Form

Description
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Any person, natural or juridical, including estates and trusts, liable to pay any
internal revenue taxes covering the taxable year ending December 31, 2004
and all prior years, availing the Enhanced Voluntary Assessment Program under
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Revenue Regulations No. 18-2005 shall use this form.

Filing Date
Deadline for payment of EVAP amount is December 30, 2005.
BIR Form No.

0615
Improved Voluntary Assessment Program Payment Form

Description
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internal revenue taxes covering the taxable year ending December 31, 2005
and fiscal year ending on any day not later than June 30, 2006 and all prior
year, availing the Improved Voluntary Assessment Program under Revenue
Regulations No. 18-2006 shall use this form.
Filing Date
Deadline for payment of the IVAP amount is December 29, 2006.
BIR Form No.

0616
Amnesty Tax Payment Form Pursuant to Republic Act No. 9399

Description
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This form is to be accomplished by taxpayer who availed of the One-Time

Amnesty on certain tax and duty liabilities, inclusive of fees, fines, penalties,
interests and other additions thereto, incurred by certain business enterprises
operating within the Special Economic Zones and Freeports pursuant to
Republic Act No. 9399.
Filing Date
This form shall be filed in triplicate copies and tax shall be paid with any
Authorized Agent Banks (AAB) under the jurisdiction of the Revenue
BIR Form No.

0617
Tax Amnesty Payment Form (Acceptance of Payment Form) For Taxable Year
2005 and Prior Years Pursuant to Republic Act No. 9480
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Description
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This form shall be filed in quadruplicate by Individuals, whether resident or

nonresident citizens, or resident or nonresident aliens, Estates, Trusts,
Corporations, Cooperatives and tax exempt entities that have become taxable
as of December 31, 2005 and other juridical entities including partnerships
liable to pay any internal revenue taxes covering the taxable year ending
December 31, 2005 and prior years, availing the Tax Amnesty under R.A. No.
9480.
Filing Date
BIR Form No.

0618
Abatement Program Payment Form(Pursuant to RR No. 15-2007)

Description
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Any person, natural or juridical, including estates and trusts, with duly issued
assessment notice, preliminary or final, disputed/protested administratively or
judicially, as of November 29, 2007, covering the taxable year ending December
31, 2005 and prior years, availing the Abatement Program under Revenue
Regulations No. 15-2007 shall use this form.
Filing Date
The filing of the application and payment of an amount equal to One Hundred
Percent (100%) of the Basic Tax assessed shall be made not later than February
29, 2008, unless extended by the Commissioner on meritorious grounds.
This form shall be filed in quadruplicate copies and tax sh
BIR Form No.

2110
Application for Abatement or Cancellation of Tax, Penalties and/or Interest

Under Rev. Reg. No. ______
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This application form shall be filed by Taxpayer (whether individual, estate and
trust or corporation) or the taxpayer's authorized representative to indicate
his/its offer for abatement/cancellation of tax/penalties/interest.
Filing Date
BIR Form No.

2113
Enhanced Voluntary Assessment Program - Application Form

Description
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internal revenue tax covering taxable year ending December 31, 2004 and all
prior years, who due to inadvertence or otherwise erroneously paid his/its
internal revenue tax liabilities or failed to file tax returns/pay taxes, availing
the EVAP pursuant to RR 18-2005, shall use this form.
Filing Date
Deadline in the filing of the application form is on December 30, 2005
BIR Form No.
NO AUDIT PROGRAM PARTICIPATION FORM
2114
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Description
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Under the "No Audit Program" (NAP), taxpayers who qualify under its terms and
conditions shall be exempted from audit and/or investigation for the period for
which they qualify. The NAP shall be in force for taxable years 2004, 2005,
2006, 2007 and 2008.
NAP eligible should accomplish a No Audit Program Pariticipation Form (BIR
Form 2114) and Payment Form For No Audit Program (BIR Form 0605-101), if
applicable, to be submitted together with all the required attachments within
30 days from the statutory deadline for the filing of Annual Income TAx Return
for the year covered by the application subject to exception as may be
prescribed in a regulation.
Filing Date
For taxpayers whose taxable year ends on December 31, 2005 and fiscal years
ending in January, February, March, or April 2006, deadline for NAP application
is on or before October 27, 2006.
BIR Form No.

2115
Improved Voluntary Assessment Program Application Form

Description
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internal revenue tax covering taxable year ending December 31, 2005 and fiscal
year ending on any day not later than June 30, 2006 and all prior years, who
due to inadvertence or otherwise erroneously paid his/its internal revenue tax
liabilities or failed to file tax returns/pay taxes, may avail of the IVAP pursuant
to RR 18-2006.
Filing Date
Deadline in the filing of the application form and payment of the IVAP amount is
on December 29, 2006.
BIR Form No.

2116
Tax Amnesty Return For Taxable Year 2005 and Prior Years (Pursuant to
Republic Act No. 9480)
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Description
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Individuals, whether resident or nonresident citizens, or resident or

nonresident aliens, Estates, Trusts, Corporations, Cooperatives and tax exempt
entities that have become taxable as of December 31, 2005, and other juridical
entities including partnerships liable to pay any internal revenue taxes covering
the taxable year ending December 31, 2005 and prior years, with or without
assessments duly issued therefore, may avail of the Tax Amnesty under RA No.
9480.
However, an individual taxpayer in his/her own capacity shall be treated as a
different taxpayer when he acts as administrator/executor of the estate of a
deceased taxpayer. Therefore, an individual taxpayer, seeking to avail of the tax
amnesty and who at the same time is an executor or administrator of the estate
of a deceased taxpayer who would also like to avail of the tax amnesty, shall
file two (2) separate amnesty tax returns, one for himself as a taxpayer and the
other in his capacity as executor or administrator of the estate of the decedent
with respect to the revenue and other income earned or received by the estate.
Filing Date
The filing of the Tax Amnesty Return and the payment of the amnesty tax shall
be made within six (6) months from the effectivity of the Implementing Rules
and Regulations.
BIR Form No.
Statement of Assets, Liabilities and Networth (SALN) As of December 31, 2005
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The Statement of Assets, Liabilities and Networth (SALN) shall contain a true
and complete declaration of assets, liabilities and networth as of December 31,
2005.
This form shall be filed in duplicate by Individuals, whether resident or
liable to pay any internal taxes covering the taxable year ending December 31,
2005 and prior years, availing the Tax Amnesty under R.A. No. 9480.
Filing Date
The filing of SALN shall be made within six (6) months from the effectivity of
the Implementing Rules and Regulations
BIR Form No.
NOTICE OF AVAILMENT OF TAX AMNESTY Under Republic Act No. 9480
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This form shall be accomplished in duplicate by Individuals, whether resident or

liable to pay any internal taxes covering the taxable year ending December 31,
2005 and prior years, availing the Tax Amnesty under R.A. No. 9480.
Filing Date
Notice of Availment of Tax Amnesty shall be made within six (6) months from
the effectivity of the Implementing Rules and Regulations.
BIR Form No.

2200-A
Excise Tax Return for Alcohol Products

Description
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1. Manufacturer or producer of locally manufactured or produced alcohol

products; and
2. Owner or person having possession of the alocohol products which were
removed from the place of production without the payment of excise tax.
Filing Date
For each place of production, a separate return shall be filed and the excise tax
shall be paid before removal of the alcohol products from the place of
production.
For EFPS Taxpayers,
The filing of return and payment of excise tax due thereon shall be in
BIR Form No.

2200-AN
Excise Tax Return for Automobiles and Non-Essential Goods

Description
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1.
Manufacturer,
producer
or
assembler
manufactured/produced/assembled automobiles.
of
locally
2. Manufacturer or producer of locally manufactured or produced non-essential

goods such as jewelries, perfumes, toilet water, yachts and other vessels
intended for pleasure or sports;
3. Buyer or transferee of automobile not previously taxed and subsequently
sold or transferred by the tax-exempted seller; and
4. Owner or person having possession of the above articles which were
removed from the place of production without the payment of excise tax.
Filing Date
shall be paid before removal of the abovementioned products from the place of
production.
BIR Form No.

2200-M
Excise Tax Return for Mineral Products

Description
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1. Owner, lessee, concessionaire or operator of the mining claim;

2. First buyer, purchaser or transferee for local sale, barter, transfer or
exchange of indigenous petroleum, natural gas or liquefied natural gas; and
3. Owner or person having possession of the minerals and mineral products
which were mined, extracted or quarried without the payment of excise tax.
Filing Date
shall be paid upon removal of the mineral products from the place of
production. In the case of locally produced or extracted minerals or quarry
resources where the mine site or place of extraction is not the same as the
place of processing or production, the return shall be filed and the excise tax
paid to the Revenue District Office having jurisdiction over the locality where
the same are mined, extracted or quarried.
On locally produced or extracted metallic mineral or mineral products, the
person liable shall file a return and pay the tax within fifteen (15) days after the
end of the calendar quarter when such products were removed, subject to the
filing of a bond in an amount which approximates the amount of excise tax due
on the removals for the said quarter.
BIR Form No.

2200-P
Excise Tax Return for Petroleum Products

Description
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1. Manufacturer, or producer of locally manufactured, produced or refined

petroleum products;
2. Any person engaged in blending, reprocessing, re-refining or recycling of
previously taxed petroleum products;
3. Importer or purchaser who resells or uses kerosene as aviation fuel;
4. Any person using denatured alcohol for motive power; and
5. Owner or person having possession of petroleum products, which were
removed, from the place of production without the payment of excise tax.
Filing Date
shall be paid before removal of the petroleum products from the place of
production.
BIR Form No.

2200-T
Excise Tax Return for Tobacco Products

Description
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1. Manufacturer or producer of locally manufactured or produced tobacco

products;
2. Wholesaler, manufacturer, producer, owner or operator of the redrying plant,
as the case may be, with respect to the payment of inspection fee on leaf
tobacco, scrap, cigars, cigarettes and other tobacco products;
3. Owner or person having possession of tobacco products which were removed
from the place of production without the payment of excise tax.
Filing Date
due shall be paid before removal of the tobacco products from the place of
production.
For EFPS Taxpayers,
The filing and return and payment of excise tax due thereon shall be in
BIR Form No.

2304
Certificate of Income Payment Not Subject to Withholding Tax (Excluding

Compensation Income)
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A Certificate to be accomplished and issued by a Payor to recipients of income

not subject to withholding tax. This Certificate should be attached to the
Annual Income Tax Return - BIR Form 1701 for individuals, or BIR Form 1702 for
non-individuals.
Filing Date
Payor must furnish the payee on or before January 31 of the year following the
year in which the income payment was made.
BIR Form No.

2305
Certificate of
Information
Update
of
Exemption
and
of
Employer's
and
Employee's
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A Certificate to be accomplished and issued in case of increase or decreases in

exemption, change of status, change in the person of employer, change in the
type of employment, acquiring employment after having registered as engaged
in business or exercise of profession, change in the working status of the
spouse, execution of the "waiver to claim the Additional Exemption" by the
husband, or revocation of the previously executed "waiver to claim the
Additional Exemption" by the husband.
Filing Date
File this form with the RDO where the taxpayer is registered, within ten (10)
days after such change or event. (This form is given to the main employer, copy
furnished the secondary employer).
BIR Form No.

2306
Certificate of Final Income Tax Withheld

Description
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A Certificate to be accomplished and issued by a Payor/WA to each recipient of

income subjected to final tax. The column amount of payment should indicate
the total amount paid and the total taxes withheld and remitted during the
period.
Filing Date
To be issued to payee on or before January 31 of the year following the year in
which income payment was made. However upon request of the payee the
payor must furnish such statement to the payee simultaneously with the
income payment.
BIR Form No.

2307
Certificate of Creditable Tax Withheld at Source

Description
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A Certificate to be accomplished and issued to recipients of income subject to

expanded withholding tax paid by a Payor/Withholding Agent including
government money payments made by a government office showing therein the
monthly breakdown of the total income payments made and the total taxes
withheld and remitted during the quarter/period.
For EWT - This Certificate in turn should be attached to the Quarterly/Annual
Income Tax Return - BIR Forms 1701Q / 1701 for individuals, or BIR Form 1702Q/
1702 for non-individuals, in which case, the amount of withholding tax shall be
allowed as a tax credit against the income tax liability of the income recipient
in the taxable quarter or year in which the income was earned or received.
For Percentage Taxes on Government Money Payments - This Certificate is to be
attached to the Quarterly Percentage Tax return (BIR Form No. 2551M and
2551Q).
For VAT Withholding - This Certificate is to be attached to the Monthly VAT
Declaration (BIR Form No. 2550M) and Quarterly VAT Return (BIR Form No.
2550Q).
Filing Date
For EWT - To be issued to payee on or before the 20th day of the month
following the close of the taxable quarter. Upon request of the payee, however,
the payor must furnish such statement to the payee simultaneously with the
income payment.
For Percentage Tax On Government Money Payments - To be issued to the payee
on or before the 10th day of the month following the month in which
withholding was made. Upon request of the payee, however, the payor must
furnish such statement to the payee simultaneously with the income payment.
For VAT Withholding - To be issued to the payee on or before the 10th day of the
month following the month in which withholding was made. Upon request of the
payee, however, the payor must furnish such statement to the payee
simultaneously with the income payment.
BIR Form No.

2316
Certificate of Compensation Payment / Tax Withheld For Compensation Payment

With or Without TAx Withheld
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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 Certificate in turn should be attached to the Annual Income
Tax Return (BIR Form 1700 - for individuals receiving purely compensation
income, or BIR Form 1701 for individuals with mixed income).
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.

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Payment Form

BIR Form No.

BIR Form No.

Payment Form Covered by a Letter Notice

Payment Form - Under Tax Compliance Verification Drive/Tax Mapping

BIR Form No.

Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes

This return shall be filed in triplicate by the following:

BIR Form No.

Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race

BIR Form No.

Monthly Remittance Return of Income Taxes Withheld on Compensation

A) Large and Nonlarge Taxpayer

On or before the tenth (10th) day of In accordance with the

For the month of

A) Large and Nonlarge Taxpayer

On or before January 15 of In accordance with the schedule set

BIR Form No.

Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)

Expanded / Creditable Withholding Taxes.

On or before the tenth (10th) day of the month

Monthly Remittance Return of Final Income Taxes Withheld

On or before the tenth (10th) day of the In accordance with the

following end of the month

BIR Form No.

On or before the tenth (10th) day of the month

BIR Form No.

BIR Form No.

Annual Information Return of Income Tax Withheld on Compensation and Final

This return is filed by every employer or withholding agent/payor who is either an

BIR Form No.

Annual Information Return of Creditable Income Taxes Withheld (Expanded)/

BIR Form No.

Withholding Tax Remittance Return (For Transactions Involving Real Property

BIR Form No.

Account Information Form (AIF) for Self-employed Individuals, Estates and

BIR Form No.

Account Information Form (AIF) For Corporations and Partnerships in General

BIR Form No.

Application for Contractor's Final Payment Release Certificate

This form shall be accomplished/filed by all contractors before the release of

BIR Form No.

Application for Relief From Double Taxation on Capital Gains

BIR Form No.

Tax Treaty Relief Application for Dividend Income

BIR Form No.

Application For Relief From Double Taxation on Interest Income

BIR Form No.

Tax Treaty Relief Application for Other Income Earnings

BIR Form No.

Tax Treaty Relief Application for Business Profits

BIR Form No.

Tax Treaty Relief Application for Royalty Income

BIR Form No.

Tax Treaty Relief Application for Income from Services

BIR Form No.

BIR Form No.

Application to Use Loose-Leaf / Computerized Books of Accounts and/or

This form is to be accomplished by all taxpayers who intend to apply for

BIR Form No.

Application for Registration for Self-Employed and Mixed Income Individuals,

This form is to be accomplished by self-employed and mixed income individuals,

BIR Form No.

Application for Registration For Individuals Earning Purely Compensation