BIR FORM

1. BIR FORMS
MONTHLY QUARTERLY COPY
VAT 2550M + 2307
Manual: 20th
day of the ff. month
EFPS: Group A(25th
) – E(21st
)
2550Q + 2307
25th
day ff. the close of each taxable quarter 3
OPT 2551M
Manual: 20th
day of the ff. month EFPS: Group A(25th
) – E(21st
)
(Persons whose gross annual sales and/or receipt do not exceed
P1,500,000 and who are not VAT-registered persons)
2551Q
25th
day ff. the close of each taxable quarter
(Persons whose gross annual sales and/or receipts do not exceed
P3,000,000 and who are not VAT-registered persons.)
2552 -Shares of Stock Listed and Traded Through The Local Stock
Exchange or Thru Initial and/or Secondary Public Offering
LSE/SPO – 5 banking days from date of collection
IPO – 30 days from date of listing of shares of stock in the LSE
2553
taxpayers liable to pay percentage tax under Special Laws
due date stated in the Special Law
3
Transfer Donor’s 1800
Within 30 days after donation
Atleast 2 copies
Estate’s 1801
Within 6 months from death
3 copies
QUARTERLY ANNUALLY
Individuals Earning Purely
Compensation Income
1700 + 2316
On or before the 15th day of April
3
Individuals, Estates and
Trusts and mixed income
earners
1701Q + 2307
1st
Q May 15
2nd
Q August 15
3rd
Q November 15
1701
on or before April 15
BIR Form 1701 AIF (not required for taxpayers who opted for OSD) -
corporations, companies or persons whose gross annual sales, earnings, receipts
or output exceed P3,000,000 may not accomplish this form. In lieu thereof, they
may file their annual income tax returns accompanied by balance sheets, profit
and loss statement, schedules listing income-producing properties and the
corresponding income therefrom, and other relevant statements duly certified
by an independent CPA.
3
Corporations 1702Q + 2307
60th
day ff. the close of each of the
quarters of the taxable year
1702 + 2304 +2307
15th
day of the 4th
month ff. the close of the taxable year
BIR Form 1701 AIF – same
3
Improperly Accumulated Earnings Tax For Corporations 1704
15 days after the close of the taxable year
3
Capital Gains Tax Real Property 1706 Shares of stock 1707
within 30 days / Annual: 15th
day of the 4th
month of the ff. year

2. Certificates issued by the withholding agent
2304 Certificate of Income Payment Not Subject to
Withholding Tax (Excluding Compensation Income)
on or before January 31 of the year following the year in which the income payment was
made
2305 Certificate of Update of Exemption and of Employer's
and Employee's Information
within ten (10) days after such change or event. (This form is given to the main employer,
copy furnished the secondary employer)
2306 Certificate of Final Income Tax Withheld 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
2307 Certificate of Creditable Tax Withheld at Source
EWT Attached to 1701/Q @ 1702/Q 20th day of the month following the close of the taxable quarter.
% tax on Gov’t money
payment
2551M/Q on or before the 10th day of the month following the month in which withholding
was made
VAT withholding 2550M/Q on or before the 10th day of the month following the month
2316 Certificate of Compensation Payment / Tax Withheld
For Compensation Payment With or Without Tax
Withheld
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
2322 Certificate of Donation within thirty (30) days from receipt of donation
Submitted by Withholding Agents (SUBSTITUTED VAT RETURN/WITHHOLDING AGENT VAT RETURN)
1600 Value-Added Tax and Other Percentage Taxes Withheld 10th
day of the ff. month
1600WP Percentage Tax on Winnings and Prizes Withheld by
Race Track Operators
20th
day from the date the tax was deducted and withheld.
1601-C Monthly Remittance Return of Income Taxes Withheld
on Compensation
EFPS
January-November: 10th
day of the following month
December: On or before January 15 of the following year
EFPS: Jan-Nov: GroupA-E 15th
-11th
day of the following month
December: Group A-E 15th
-11th
day of the following month
1601-EQ Creditable Income Taxes Withheld (Expanded) last day of the month following the close of the quarter during which withholding was made
1601-FQ Final Income Taxes Withheld last day of the month following the close of the quarter during which withholding was made
1602-Q Final Withheld On Interest Paid on Deposits and
Deposit Substitutes/Trusts/Etc.
1603-Q Final Income Taxes Withheld (On Fringe Benefits Paid to Employees Other
than Rank and File)
1604-E Creditable Income Taxes Withheld (Expanded)/ Income
Payments Exempt from Withholding Taxes
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.
1606 Withholding Tax Remittance Return (For Transactions
Involving Real Property other than Capital Asset
including Taxable and Exempt)
10th
day following the end of the month in which the transaction occurred.