MATRIX ON DUE DATES OF TAX RETURNS AND OTHER DOCUMENTS
APPLICATION FORMS
BIR form 1900 Sept 2002
Application for Authority to Use Loose-Leaf/Computerized Books of Accounts and/or Accounting Record
Due date: Before actual use of Loose-Leaf/Computerized Books of Accounts and/or Accounting Records.
Due date: Before actual use of Loose-Leaf/Computerized Books of Accounts and/or Accounting Records.
BIR form 1901 Jan 2000
Application for Registration For Self-Employed and Mixed Income Individuals, Estates and Trusts
Due date: On or before commencement of business, before payment of tax due, or before filing of return.
BIR form 1902 Jan 2000
Application for Registration for Individuals Earning Purely Compensation Income and Non-Resident Citizens/OCWs/Seamen Earning Purely Foreign Source Income
Due date: 10 days from date of employment.
BIR form 1903 Jan 2000
Application for Registration For Corporations/Partnerships (Taxable/ Non-Taxable), Including GAIs and
LGUs
Due date: On or before commencement of business, before payment of tax due, or before filing of return.
BIR form 1904 Jan 2000
Application for Registration For One-Time Taxpayer and Person Registering under E.O. 98 (Securing a TIN to be able to transact with any government office)
Due date: Before issuance of TIN under E.O. 98
BIR form 1905 Jan 2000
Application for Registration Information Update-Replacement Copy of Certificate of Registration/Replacement of Copy of TIN Card/Cessation of Registration/Cancellation of TIN/Other
Update of Registration Information
Due date: Each time there is relevant change in the taxpayer’s registration details.
BIR form 1906 Jan 2000
Application for Authority to Print Receipts and Invoices
Due date: Each time the taxpayer needs to print receipts and invoices.
BIR form 1907 Sept 2002
Application for Permit to Use Cash Register Machine/Point-of-Sale Machine Each time the taxpayer uses new cash register machines.
BIR form1914 - Application for tax credits/refunds
BIR form 1915 - Application for TCC Utilization
BIR form 2110 - Application for Abatement (Legal basis: RR 13-2001)
BIR form 2114
NAP Participation Form Within 30 days after the statutory deadline for filing of the annual income tax return. (Legal basis: RR 10-2005)
PAYMENT FORMS
BIR form 0605* July 1999
Payment Form
Due date:
1. every time a tax payment or penalty is due or an advance payment is made
2. upon receipt of demand letter/assessment notice/collection letter from the BIR
3. upon payment of annual registration fee for a new businesses and renewals on or before January 31 of every year.
(Legal basis: NIRC Sec. 236(B), Sec.9.236-1 RR 14-2005 amended by RR 16-2005)
BIR form 0605-101
Additional Voluntary Payment to qualify for NAP
(Legal basis: RMC 49-2006)
BIR form 0613
Payment form –(TCVD/Tax Mapping)
(Legal basis RMO 9-2006)
CERTIFICATES
BIR forms 0425
Notice of Disqualification under NAP
(Legal basis: RMC 49-2006)
BIR form 2304 July 1999
Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income)
Due date: To be issued to payee on or before January 31 of the succeeding year in which the income payments were made
(Legal basis RR 7-96, RR 8-76, RR 1-77)
BIR form 2305 July 1999
Certificate of Update Exemption and of Employer’s and Employee’s Information
Due date: Within 10 days after such change or event
(Legal basis NIRC, Sec. 79 (2)(b))
BIR form 2306 Sept 2005
Certificate of Final Tax Withheld at Source
In General
Government withholding on VAT, PT on prizes & winnings, and PT on persons exempt from VAT
Private withholding agents on withholding VAT on nonresidents
Withholding of VAT/PT for substituted filing
Due dates:
On or before January 31 of the following year in which income was made or simultaneous with income payment upon request of payee
Within 10 days following the end of the month
Within 10 days following the end of the month
Within 10 days following the end of the month
(Legal basis: RR 7-96, RR 2-98 RR 14-2003)
BIR form 2307 March 2003
Certificate of Creditable Tax Withheld at Source
• EWT
• PT withheld by government
• Withholding of VAT/PT for substituted filing
• To be issued to the payee
Due dates:
• 20th day of the month following the close of the taxable quarter or simultaneous with income payment upon request of payee
• 10th day of the following month
• 10th day of the following month
• 10th day of the following month
• RR 3-2002
• RR 4-2002
• RR 12-2001
• RR 4-2002
BIR form 2316 Oct 2002
Certificate of Compensation Payment/ Tax Withheld
Due date: January 31 of the succeeding calendar year, or on the day of last payment of wages, if employment is terminated
(Legal basis: NIRC Sec. 83(A), RR 2-98/RR 3-2002/RR19-2002/RMC 1-2003)
BIR form 2329
Certificate of Exemption from Audit/Investigation
(Legal Basis: RMC 49-2006)
WITHHOLDING TAXES
BIR form 1600* April 2003
Monthly Remittance Return of Value Added Tax and Other Percentage Taxes Withheld
Due date: 10 days after end of month (Whether manual filing or thru EFPS)
(Legal basis: NIRC Sec. 114©, RR 2-98 as last amended by RR 4-2002/RR 5-2004, RR 2-2006)
BIR form 1600-WP* July 1999
Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Racetrack Operators
Due date: 20 days from date tax was withheld
(Legal basis: NIRC, Sec. 126 RR 4-2002, RR 5-2004, RR 2-2006)
BIR form 1601-C* Sept 2001
Monthly Remittance Return of Income Taxes Withheld on Compensation
For January to November returns (Non-EFPS)
For the December return (Non-EFPS)
For January to November returns (EFPS)
For December return (EFPS)
Due dates:
• Non-EFPS – 10 days after the end of each month
• Non-EFPS – on or before January 15 of the following year
• For EFPS – date of filing
Group E – 11th day after the end of each month
Group D – 12th day after the end of each month
Group C – 13th day after the end of each month
Group B – 14th day after the end of each month
Group A – 15th day after the end of each month
• For EFPS – Payment is every 15th day after the end of each month
• For EFPS – date of filing
Group E – January 11
Group D – January 12
Group C – January 13
Group B – January 14
Group A – January 15
• For EFPS – Payment is due on January 20
(Legal basis: RR 2-98 as amended by RR 6-2001 / RR 4 -2002 / RR 26-2002 Memo ISG dated Dec. 2003, RR 5-2004)
BIR form 1601-E Jan 2004
Monthly Remittance Returns of Creditable Income taxes Withheld (Expanded) [Except for transactions involving onerous transfer of real property classified as ordinary asset]
For January to November return (Non-EFPS)
For the December return:
For the January to November returns (EFPS)
For the December return (EFPS)
Due dates:
• Non-EFPS – 10 days after the end of each month
• Non-EFPS – on or before January 15 of the following year
• For EFPS – date of filing
Group E – 11th day after the end of each month
Group D – 12th day after the end of each month
Group C – 13th day after the end of each month
Group B – 14th day after the end of each month
Group A – 15th day after the end of each month
• For EFPS – Payment is every 15th day after the end of each month
• For EFPS – date of filing
Group E – January 11
Group D – January 12
Group C – January 13
Group B – January 14
Group A – January 15
• For EFPS – Payment is on January 20 of the following year
(Legal basis: RR 2-98 as amended by RR 6-2001 / RR 12-2001/RR 4 -2002 Memo ISG dated Dec. 2003/ RR 26-2002/ RR 5-2004/ RR 2-2006)
BIR form 1601-F*
Oct 2001 Monthly Remittance Return of Final Income Taxes Withheld
For January to November return (Non-EFPS)
For the December return:
For the January to November returns (EFPS)
For the December return (EFPS)
Due dates:
• Non-EFPS – 10 days after the end of each month
• Non-EFPS – on or before January 15 of the following year
• For EFPS – date of filing
Group E – 11th day after the end of each month
Group D – 12th day after the end of each month
Group C – 13th day after the end of each month
Group B – 14th day after the end of each month
Group A – 15th day after the end of each month
• For EFPS – Payment is every 15th day after the end of each month
• For EFPS – date of filing
Group E – January 11
Group D – January 12
Group C – January 13
Group B – January 14
Group A – January 15
• For EFPS – Payment is on January 20 of the following year
(Legal basis: RR 2-98 as amended by RR 6-2001 /RR 9-2001/RR 26-2002 RR 4 -2002 Memo ISG dated Dec. 2003/ RR 5-2004/RR 2-2006)
BIR form 1602*
Aug 2001 Monthly Remittance Return of Final Income Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/ Trust/ Etc.
For January to November return (Non-EFPS)
For the December return:
For the January to November returns (EFPS)
For the December return (EFPS)
Due dates:
• Non-EFPS – 10 days after the end of each month
• Non-EFPS – on or before January 15 of the following year
• For EFPS – date of filing
Group E – 11th day after the end of each month
Group D – 12th day after the end of each month
Group C – 13th day after the end of each month
Group B – 14th day after the end of each month
Group A – 15th day after the end of each month
• For EFPS – Payment is every 15th day after the end of each month
• For EFPS – date of filing
Group E – January 11
Group D – January 12
Group C – January 13
Group B – January 14
Group A – January 15
• For EFPS – Payment is on January 20 of the following year
(Legal basis: RR 2-98 as amended by RR 6-2001 / RR 4 -2002 / RR 5-2004)
BIR form 1603* July 1999
Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File
Due dates:
• EFPS – 15 days after end of each quarter
• Non-EFPS – 10 days after end of each quarter
(Legal basis: NIRC Sec. 58(A) and RR 3-98 as last amended by RR 4-2002/RR 3-2001/RR 9-2001)
BIR form 1604-CF* July 1999
Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes
Due date: On or before January 31 of the following year in which payments were made
(Legal basis: NIRC Sec. 58 ©, RR 2-98/RR 3-2002, Rr 7-2000, RR 5-2004)
BIR form 1604-E* July 1999
Annual Information Return of Creditable Income Taxes (Expanded)/Income Payments Exempt from Withholding Tax
Due dates: On or before March 1 of the following year in which payments were made
(Legal basis: NIRC Sec. 58 ©, RR 2-98/RR 3-2002)
BIR form 1606 July 1999
Monthly Withholding Tax Remittance Return For Onerous Transfer of Real Property Other than Capital Asset (Including Taxable & Exempt)
For the December return - DUE DATE
• EFPS – 15 days after the end of each month
• Non-EFPS – 10 days after the end of each month
• EFPS – On or before January 20 of the following year
Not applicable for EFPS
• Non-EFPS – on or before January 15 of the following year
(Legal basis: NIRC Sec. 58(A): RR 6-2001as amended RR 12-2001/ RR4-2002 Memo ISG dated Dec. 2003)
INCOME TAXES
BIR form 1700* Oct 2001
Annual Income Tax Return for Individuals Earning Compensation Income (Including non-business/non-profession related income)
Due date: April 15 of the succeeding year /July 15 for 2nd Installment (Whether manual filing or thru the EFPS)
(Legal basis: NIRC, Sec. 51 © / RR 9-2001/RR 3-2002/RMC 19-2002/RMC 6-2001/RR 2-2006)
BIR form 1701* July 1999
Annual Income Tax Return for Self-employed, Estates, and Trusts (Including those with both Business and Compensation Income)
Due date: April 15 of the succeeding year / July 16 for 2nd Installment (Whether manual filing or thru the EFPS –July 15 for 2nd installment)
(Legal basis: NIRC, Sec. 51 © /RR 9-2001 as amended /RMC 6-2001/ RR 2-2006)
BIR form 1701Q* July 1999
Quarterly Income Tax Return for Self-employed, Estates, and Trusts (Including those with both Business and Compensation Income)
Due dates:
1st qtr — April 15
2nd qtr — August 15
3rd qtr — November 15
Whether manual filing or thru the EFPS
(Legal basis: NIRC Sec. 74(A) and (B) /RR 2-1993 RR 5-2004/RR 2-2006)
BIR form 1701-AIF July 1999
Annual Information Form for Self-Employed Individuals, Estates and Trusts (Engaged in Trade or Business) Due date: April 15 of the succeeding year RR 9-2001 as amended/RMC 6-2001 (optional)
BIR form 1702* Oct 2002
Annual Income Tax Return for Corporations and Partnerships
Due date: The 15th day of the 4th month following the close of the taxable year (Whether manual filing or thru the EFPS)
(Legal basis: NIRC, Sec. 77 (B) / RR 9-2001/RR 2-2006)
BIR form 1702Q* Aug 2002
Quarterly Income Tax Return for Corporations and Partnerships
Due date: Within 60 days after the close of each quarter (Whether manual filing or thru EFPS)
(Legal basis: NIRC, Sec. 77 (B) / RR 9-2001/RR 2-2006)
BIR form 1702-AIF July 1999
Account Information Form for Corporations and Partnerships in General
Due date: The 15th day of the 4th month following the close of the taxable year, as the case maybe whose quarterly earning exceed 150,000
For EFPS- within 60 days following the close of each of the first 3 quarters of the taxable year. RR 9-2001 as amended/RMC 6-2001/RMO 5-2002 (if availed of EFPS)
BIR form 1703 July 1999
Annual Income Information Return for Non-Resident Citizens/OCWs and Seamen (For Foreign-Sourced Income)
Due date: Not anymore required
(Legal basis RR 5-2001)
BIR form 1704* May 2001
Improperly Accumulated Earnings Tax Return
Due date: Within 15 days after the close of the year immediately succeeding taxpayer’s covered taxable year
(Legal basis: Revenue Regulations No. 2-2001 / RR 5-2004)
BIR form 1706 July 1999
Final Capital Gains Tax Returns for Onerous Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt)
Due date : 30 days following each sale or disposition;
In case of installment sale, 30 days after receipt of downpayment and each installment payment NIRC, Sec. 51 ©(2)(b)
BIR form 1707 July 1999
Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange
Due date: 30 days after each transaction;
In case of installment sale, 30days after receipt of the down payment and each installment payment NIRC, Sec. 51 ©(2)(a)
BIR form 1707-A June 2001
Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through The Local Stock Exchange, covering all transactions during the year
Due dates:
For individual taxpayers –April 15 of the succeeding year
For corporate taxpayers – 15th day of the 4th month ff. the close of the taxable year
Not applicable for EFPS NIRC, Sec. 51 ©(2)(a)
TRANSFER TAXES
BIR form 1800 July 1999
Donor’s Tax Return - Within 30 days after the date the gift is made
(Legal basis: NIRC, Sec. 103 (B))
BIR form 1801 July 2003
Estate Tax Return - Within 6 months from the decedent’s death
(Legal basis: NIRC, Sec. 90 (B))
BIR form 2000* Sept 2003
Documentary Stamp Tax Declaration/Return - 5 days after the end of the month when the taxable document was made, signed, accepted or transferred (Whether manual filing or thru EFPS)
(Legal basis: RR 6-2001 / Sects 174-198 of the NIRC/ RR 12-2001/ RR 15-2001 RR 5-2004)
BIR form 2000-OT Sept 2003
Documentary Stamp Tax Declaration/Return (For One-Time Transactions)
(shares not traded in the local stock exchange, sale of real property) - 5 days after the end of the month when the taxable document was made, signed, accepted or transferred (Whether manual filing or thru EFPS)
EXCISE TAXES
BIR form 2200-A* Oct 2002
Excise Tax Return for Alcohol Products
Due date: Before removal from place of production/ before release from customs
(Legal basis: RR 1-2002 Sec.244)
BIR form 2200-AN* Aug 2003
Excise Tax Return for Automobiles and Non-Essentials
Due date: Before removal from place of production/ before release from customs
(Legal basis: RR 1-2002 Sec.244)
BIR form 2200-M* Sept 2002
Excise Tax Return for Mineral Products
(Excise tax return for owner, lessee, concessionaire or operator of the mining claim)
Due date: Every 15th day after the end of each calendar quarter (Whether manual filing or thru EFPS)
(Legal basis: RR 1-2002)
BIR form 2200-P* Oct 2002
Excise Tax Return for Petroleum Products
Due date: Before removal from place of production/ before release from customs
BIR form 2200-T* Oct 2002
Excise Tax Return for Tobacco Products
Due date: Before removal from place of production/ before release from customs
VALUE ADDED TAX
BIR form 2550-M* Sept 2005
Monthly Value-Added Tax Return
Due dates:
• Non EFPS - 20 days after end of month
• For EFPS – date of filing
Group E – 21st day of the following month
Group D – 22nd day of the following month
Group C – 23rd day of the following month
Group B – 24th day of the following month
Group A – 25th day of the following month
• For EFPS – date of payment
Every 25th day of the following month (Group A to E)
(Legal basis: NIRC Sec 114(A); RR 6-2001/RR 9-2001/RR 12-2001RR 4-2002 / RR 26-2002/RR 2-2006)
BIR form 2550-Q* Sept 2005
Quarterly Value-Added Tax Return 25th day following the close of each taxable quarter (Whether manual filing or thru EFPS)
(Legal basis: RR 6-2001/RR 12-2001/RR 4-2002/RR 9-2001/ RR 2-2006)
PERCENTAGE TAXES
BIR form 2551-Q* Feb 2002
Quarterly Percentage Tax Returns for –
1. Overseas Communication Tax (Sec. 120)
2. Amusement Tax (Sec. 125)
(Except transactions involving shares of stock listed and traded through the Local Stock Exchange, and Percentage Tax payable under Special Laws)
1. 20 days after the end of each quarter
2. 20 days after the end of each quarter
For EFPS – 25th day following the end of the taxable quarter
1. NIRC, Sec. 120 (A)
2. NIRC Sec. 125
(Legal basis: RR 4-2002)
BIR form 2551-M* Apr 2002
Monthly Percentage Tax Return (Except percentage taxes under Sections 120 - Overseas Dispatch, 125 – Amusement Tax, 126 – Winnings, and 127 – IPO and Stock Transaction Tax.
• Non EFPS - 20 days after end of month
• For EFPS – date of filing
Group E – 21st day of the following month
Group D – 22nd day of the following month
Group C – 23rd day of the following month
Group B – 24th day of the following month
Group A – 25th day of the following month
• For EFPS – date of payment
Every 25th day of the following month (Group A to E)
(Legal basis: NIRC Sec 114(A); RR 6-2001/ RR 12-2001 RR 4-2002 / RR 5-2004/ RR 2-2006
BIR form 2552* July 1999
Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange or Thru Initial and/or Secondary Public Offering (Sec. 127) • For tax on sale of shares of stock listed and traded through the Local Stock Exchange (LSE) - within 5 banking days from date of collection
• For shares of stocks sold or exchanged through Initial Public Offering - within 30 days from date of listing of shares of stock in the LSE
• For tax on shares of stock sold or exchanged through secondary public offering - within 5 banking days from date of collection.
This return may also be filed thru EFPS NIRC, Sec. 127 (C) / RR 5-2004/ RR 5-2005
2553
July 1999 Return of Percentage Tax Payable
Under Special Laws
OTHERS
BIR form 2.08A
• Bound computer generated loose leaf books of accounts & other accounting records (for those with no capability to submit in CD-ROM) -
• Books of accounts & other accounting records in CD-ROM - Within 30 days following the close of the taxable year
• Affidavit on the post reporting requirements for CAS in lieu of hardbound computer generated books of accounts and other accounting records - Within 30 days following the close of the taxable year
• Inventory List - Within 30 days following the close of the accounting period (whether fiscal or calendar)
• List of Medical Practitioner - Every 15th day following the end of calendar quarter
• List of regular suppliers of goods and services by the Top 10,000 private corporations - Every July 31 and January 31 of each year
• Automobiles Manufacturers / Assemblers or importers’ sworn statement - On January 31st and 6 months thereafter (end of semester)
• Sworn statement of brewers or importers volume of sales of each particular brand or fermented liquor - Within 25 days of every month thereafter for the 3 month period immediately preceding
• Sworn statement of manufacturers or importers volume of sales of each particular brand of cigars and/or cigarettes sold - Every 25th days immediately after the end of each taxable quarter, whether fiscal or calendar
• Manufacturer’s or Importer’s Sworn Statement of the volume of sales of each particular brand of wines and/or distilled spirits sold for the 3-month period. - Every 25th days immediately after the end of each taxable quarter, whether fiscal or calendar
• Manufacturer’s producer’s / importer’s sworn statement on products manufactured, produced or imported by Qualified Jewelry Enterprises - Every Jan. 15 and July 15
• Transcript sheets of ORB used by manufacturers/assemblers, importers and dealers of automobiles - Every 8th day of the month following the end of each month
• Transcript sheets of ORB distilled spirits and wines - Every 8th day of the following month
• Transcript sheets of ORB for fermented liquor, tobacco products and automobiles - Every 8th day of the following month
• Transcript sheets of ORB for mineral products and cigarette paper - Every 10th day of the following month
• Transcript sheets of ORB submitted by qualified jewelry enterprises to the BOI - Within one month after the end of calendar/fiscal year of operation
• List of buyers of sugar together with a copy of certificate of advance payment of VAT made of each buyer appearing in the list by a sugar cooperative - Every 10th day following the end of the month
• Information return on releases of refined sugar by the proprietor or operator of a sugar refinery or mill - Not later than 10th day following the end of the month
• Sworn Statement by every lessee, concessionaire, owner or operator of mines or quarry, processor of minerals, producers or manufacturer of mineral products - Last working of January and every six months thereafter
• Engagement Letter and renewals or subsequent agreements for financial audit by independent CPAs - Within 60 days before the beginning of the taxable year covered by audit
• Summary report of certifications issued by the President of the NHMFC (RA 7279) - Every 5th day of the month immediately following the end of each calendar month to DCIR of Operations
• Quarterly list of contractors of government contracts entered into by barangays - Every 15th day following the end of the calendar quarter
• Monthly summary schedule of transferred of untitled properties by city/municipality assessors - - On or before the 15th day of the following month
• Quarterly summary list of sales/ purchases by VAT-registered taxpayers - For VAT registered Large Taxpayers – on or before the 30th day of the month following the close of the calendar or fiscal quarter via EFPS only.
For VAT registered taxpayers – on or before the 30th day of the month following the close of the calendar of fiscal quarter (manual- not applicable for EFPS)
• Annual alphabetical lists of professionals/persons who were issued professional/occupational tax receipt (PTR/OTR) by LGUs - Every January 31 of the following year
• Registration of manual books of accounts and other accounting records On or before the 15th day of the month following the close of the taxable year - Last day of the taxable year
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