Download (Excel)|(PDF) | Payment Form Description This form shall 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: | ||||||||||||
Download (PDF) | Payment Form Covered by a Letter Notice Description 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 Download (Zipped Excel)| (PDF) | Payment Form Under Tax Compliance Verification Drive/Tax Mapping Description 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. | ||||||||||||
Download (PDF)|(Guidelines) | Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded) Description This monthly remittance form shall be filed in triplicate by every withholding agent/payor required to deduct and withhold taxes on income payments subject to Expanded/Creditable Withholding Taxes. Filing Date Manual Filers This form shall be filed and the tax remitted on or before the 10th day following the month in which withholding was made. This shall be filed for the first two (2) months of each calendar quarter. eFPS Filers In accordance with the schedule set forth in RR No. 26-2002 as follows: Group A:Fifteen (15) days following the month in which withholding was made Group B: Fourteen (14) days following the month in which withholding was made Group C: Thirteen (13) days following the month in which withholding was made Group D: Twelve (12) days following the month in which withholding was made Group E: Eleven (11) days following the month in which withholding was made | ||||||||||||
Download (PDF) | (Guidelines) | Monthly Remittance Form of Final Income Taxes Withheld Description This monthly remittance form shall be filed in triplicate by every withholding agent/payor required to deduct and withhold taxes on income payments subject to Final Withholding Taxes. Filing Date Manual Filers This form shall be filed and the tax remitted on or before the 10th day following the month in which withholding was made. This shall be filed for the first two (2) months of each calendar quarter. eFPS Filers In accordance with the schedule set forth in RR No. 26-2002 as follows: Group A:Fifteen (15) days following the month in which withholding was made Group B: Fourteen (14) days following the month in which withholding was made Group C: Thirteen (13) days following the month in which withholding was made Group D: Twelve (12) days following the month in which withholding was made Group E: Eleven (11) days following the month in which withholding was made | ||||||||||||
| BIR Form No. 0620 Download (PDF) | Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit Account Description This return shall be filed in triplicate by all banks which withheld the final withholding tax of 6% from the deposit account of the decedent. Filing Date The monthly remittance form shall be filed and the tax shall be remitted to the BIR on or before the 10th day following the month when the withholding was made. | ||||||||||||
Download (PDF) | (Guidelines) | Monthly Remittance Return of Value-Added Tax Withheld Description This return shall be filed in triplicate by the following: 1. All government offices, bureaus, agencies or instrumentalities, local government units, government owned or controlled corporation relative to the money payments made to private individuals, corporations, partnerships, associations and other juridical/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424, 9238, 9337, 10001, 10378 and 10963. 2. Private withholding agents making payments to non-residents subject to VAT. Filing Date The withholding tax remittance 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. | ||||||||||||
Download (PDF) | (Guidelines) | Monthly Remittance Return of Other Percentage Taxes Withheld Description This return shall be filed in triplicate by the following: 1. All government offices, bureaus, agencies or instrumentalities, local government units, government owned or controlled corporations relative to the money payments made to private individuals, corporations, partnerships, associations and other juridical/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424, 9238, 9337, 10001, 10378 and 10963. 2. 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 remittance 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. | ||||||||||||
Download (Zipped Excel) | (PDF)| (Guidelines) | Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators Description This return shall be 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. | ||||||||||||
Download (PDF) | Monthly Remittance Return of Income Taxes Withheld on Compensation Description This return shall be filed in triplicate by every Withholding Agent (WA)/payor required to deduct and withhold taxes on compensation paid to employees. Filing Date
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Download (PDF)/ (Guidelines) | Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded) Description This quarterly withholding tax remittance return shall be filed in triplicate by every Withholding Agent (WA)/payor required to deduct and withhold taxes on income payments subject to Expanded / Creditable Withholding Taxes. Filing Date This quarterly withholding tax remittance return shall be filed and the tax paid/remitted not later than the last day of the month following the close of the quarter during which withholding was made. | ||||||||||||
Download (PDF)|(Guidelines) | QuarterlyRemittance Return of Final Income Taxes Withheld Description This quarterly withholding tax remittance return shall be filed in triplicate by every Withholding Agent (WA)/payor required to deduct and withhold taxes on income payments subject to Final Withholding Taxes. Filing Date This quarterly withholding tax remittance return shall be filed and the tax paid/remitted not later than the last day of the month following the close of the quarter during which withholding was made. | ||||||||||||
| BIR Form No. 1602Q Download (PDF) | QuarterlyRemittance Return of Final Income Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc. Description This quarterly return shall be filed in triplicate by all banks, non-bank financial intermediaries, finance corporations, investment and trust companies and other institutions required to withhold final income tax 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 This quarterly withholding tax remittance return shall be filed and the tax paid/remitted not later than the last day of the month following the close of the quarter during which withholding was made. | ||||||||||||
Download (PDF) | Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File Description This quarterly withholding tax remittance return shall be filed in triplicate by every Withholding Agent (WA / payor) 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 This quarterly withholding tax remittance return shall be filed and the tax paid/remitted not later than the last day of the month following the close of the quarter during which withholding was made. | ||||||||||||
Download (PDF)| (Alphalist Format) | (Guidelines) | Annual Information Return of Income Taxes Withheld on Compensation Description 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. Filing Date 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. | ||||||||||||
| BIR Form No. 1604-F Download (PDF) | Annual Information Return of Income Payments Subjected to Final Withholding Taxes Description 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.
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. | ||||||||||||
Download (PDF) | Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Tax Description This return shall be 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 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. | ||||||||||||
Download (PDF)| (Guidelines) | Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt) Description This return shall be filed by every Withholding Agent/Buyer on the sale, transfer or exchange of real property classified as ordinary asset. Filing Date This return shall be filed on or before the tenth (10th) day following the end of the month in which the transaction occurred. | ||||||||||||
| BIR Form No. 1621 Download (PDF) | Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent's Deposit Account Description This return shall be filed by all banks required to withhold from the deposit account of the decedent. Filing Date The quarterly withholding tax remittance return shall be filed and the tax paid/remitted not later than the last day of the month following the close of the quarter during which withholding was made. |
