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Knowing the right forms to secure and when they should be filed
will save you from a lot of stress and penalties. So for today’s post,
we’re giving you the ultimate list of BIR forms that every taxpayer
should know.
Here we go.
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You should get this form first before you can print and issue receipts
to your clients.
This is for your annual income tax return. You have to file this on or
before April 15 of each year.
Filing dates:
1st quarter: On or before May 15 of the current year
2nd quarter: On or before August 15 of the current year
3rd quarter: On or before November 15 of the current year
Every time you pay taxes and fees that do not require the use of a
tax return, you have to use this. This includes second installment
payment for income tax, deficiency tax, delinquency tax,
registration fees, penalties, and advanced payments.
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BIR Form 1601-C (Monthly Remittance Return of Income Taxes
Withheld on Compensation)
Filing date:
This is for employers who must deduct and withhold taxes from their
employees’ income payments subject to expanded/creditable
withholding taxes.
Employers file this form when they have to deduct and withhold
taxes on income payments subject to final withholding taxes (i.e.
payment of dividends).
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Deadline of filing and payment:
Not later than the last day of the month following the close of the
quarter during which withholding was made
This is for the taxes deducted on income payments that are subject
to Expanded Withholding Taxes, or compensations that are not
subject to withholding tax but subject to income tax.
Private and government employers are required to file this return for
compensations paid to employees that are subject to final
withholding taxes.
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BIR Form 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)
Your business must secure this first before you can print and issue
receipts or invoices.
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BIR Form 2316 (Certificate of Final Income Tax Withheld)
This form is for your quarterly income tax return. This must be
settled regardless of your gross income.
Filing dates:
1st quarter: On or before May 15 of the current year
2nd quarter: On or before August 15 of the current year
3rd quarter: On or before November 15 of the current year
You can read more on how to file BIR Form 1701Q HERE.
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BIR Form No. 2550Q (Quarterly VAT Return)
The monthly gross sales or receipts reported in the 2550M and the
3rd month of the taxable quarter should be consolidated by the VAT-
registered person in this return. VAT is required for person whose
annual gross sales or receipts exceed the P3.0 million threshold.
The return must be filed and paid not later than 25th day following
the close of each taxable quarter.
Once you accomplish the right BIR forms you need, you have to file
them at the RDO office in your area. Keep in mind that the line is
usually long at RDO offices so you might want to get there early.
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