Application Forms:

1. BIR Form No. 0217 - Application for Contractor's Final Payment Release Certificate
- Before the Department of Public Works and Highway (DPWH) releases the final payment under any contracts
with the DPWH, all contractors must complete and filed this form.
- As for when it must be filed, the contractor must submit it in triplicate copies along with all required
paperwork/schedules thirty (30) days before filing a claim for the release of final payment by the DPWH.

2. BIR Form No. 0901-TS - Application for the Reduce Rate on Intercompany Dividends Received by a
Non-Resident Foreign Corporation from A Domestic Corporation
- As amended by Section 28(B)(5)(b) of the National Internal Revenue Code of 1997, A non-resident foreign
corporation must file this form if it intends to take advantage of or avail the 15% reduced rate on intercompany
dividends paid to it by a domestic corporation.
- For its filing date, the supervision is that within ninety (90) days of the dividend remittance or the date the foreign
authority determines the deemed paid tax credit/non-imposition of tax due to the exemption, whichever comes
later, this form and the necessary required documentation must be filed with the International Tax Affairs Division
(ITAD) of the BIR.

3. BIR Form No. 0902 - Application for Tax Residency Certificate (TRC) for Treaty Purposes
- This form must be completed completely and honestly in three copies [two (2) copies for the BIR and one (1) for
the taxpayer] and must be submitted to the International Tax Relations Department (ITAD) each upon receipt of
income or expected to be received by a resident national or domestic company of a foreign jurisdiction with
which the Philippines has concluded a Double Taxation Agreement (DTA).

4. BIR Form No. 1901 - Application for Registration for Self-Employed (Single Proprietor/Professional),
Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estate and Trust
- Individuals who are self-employed or have a mixed income as well as estates or trusts that are just beginning a
business or launching a new branch must fill out this form in for registration. This is to be submitted or filed with
the RDO having the authority to the head office or branch office.
- The filing date is on or before the start of new business or before payment of any tax due or before filing a
return.

5. BIR Form No. 1902 - Application for Registration For Individuals Earning Purely Compensation Income
(Local and Alien Employee)
- An old or new employee, resident or non-resident, who earns only compensation income is required to complete
this form. To be submitted to the RDO in charge of the taxpayer's home or place of employment.
- Filed no later than ten (10) days after the start of employment, before any taxes are paid due, or before a return
or declaration must be filed.

6. BIR Form No. 1903 – Application for Registration For Corporations, Partnerships (Taxable/Non-Taxable),
Including GAIs, LGUs, Cooperatives and Associations
- This form must be filed with the RDO, who has control over the branch or regional office. It shall be done by
government agencies and instrumentalities (GAIs) and local government units (LGUs), corporations,
government-owned or controlled corporations, and partnerships.
- Filing date must be on or before the start of the business or before filing a tax return.
 7. BIR Form No. 1905 - Application for Registration Information Update/Correction/Cancellation
- All taxpayers must fill out this form if they intend to update or change any data or information, such as transfer of
a business in the same RDO, changed in their registered activities, cancellation of business' registration due to it
having closed or moved to another district, or replacing a lost TIN card or certificate of registration. To be sent or
filed with the RDO, whether the head office or a branch, that has jurisdiction over the taxpayer.
- The replacement of a lost TIN Card or lost Certificate of Registration, or the cancellation of registration and/or
TIN, must be filed each time the taxpayer needs to register a change in registration, including but not limited to
changes to registered activities, changes to tax type data, etc.

Income Tax Return

8. BIR Form No. 1700 – Annual Income Tax Return For Individuals Earning Purely Compensation Income
(Including Non-Business/Non-Profession Related Income)
- This return must be filed by a resident citizen or resident alien and non-resident citizen who receives
compensatory income from any source with respect to Philippine compensatory income, except for the
following:
1. A person taxable income should not exceed P250,000.00
2. Individuals with respect to net compensating income as defined in section 32(A)(1) from sources in the
Philippines for which income tax has been properly withheld (amount of tax paid equals amount of tax
withheld) pursuant to the provisions of Section 79. CODE: Required to file income tax returns for
individuals receiving compensation from more than one employer at any time during the tax year;
3. An individual whose only source of income is ultimately taxed under Section 57(A) of the Income-tax
Act; and
4. A minimum wage employee as defined in Section 22(HH) of the Income Tax Act or a person who is
exempt from income tax under the provisions of the Income Tax Act and general or special Act.
- The report should be filed on or before April 15 of each year, and income for the previous fiscal year shall be
included.

9. BIR Form No. 1701 - Annual Income Tax Return For Individuals (including MIXED Income Earner),
Estates and Trusts
- Should be filed by persons in a trade/business or profession, including those with mixed incomes (i.e.
people in trades/businesses or occupations also earning income) according to Sec. 51 of the Code, as
amended. The annual tax return summarizes all transactions for the taxpayer's calendar year.
- This tax return must be filed by the following people, regardless of gross income:
1. A resident citizen engaged in business, trade or practice within and outside the Philippines.
2. Resident alien, non-resident citizen or non-resident alien engaged in trade, business or practice in the
Philippines.
3. The trustee of the trust, guardian of a minor, executor/manager or any person acting as a fiduciary for
any person, when the trust, property, minor or person engaged in a trade or transaction.
4. An individual who conducts trade or business or performs his profession and also receives compensation
income
- This tax return is filed no later than April 15 of each year and includes income for the previous tax year.

10. BIR Form No, 1701A - Annual Income Tax Return for Individuals Earning Income PURELY from
Business/Profession (Those under the graduated income tax rates with OSD as mode of deduction OR
those who opted to avail of the 8% flat income tax rate
- The return must be filed by persons ONLY having income from trade or performing an line of work,
namely:
1. A resident citizen (within and without the Philippines);
2. A resident alien, non-resident citizen or non-resident alien (within the Philippines).
- The return shall only be used by said individuals as follows:
A. Those subject to graduated income tax rates and availed of the optional standard deduction as method
of deduction, regardless of the amount of sales/receipts and other non-operating income; OR
 B. Those who availed of the 8% flat income tax rate whose sales/receipts and other non-operating income
do not exceed P3M
- This tax return is filed no later than April 15 of each year and includes income for the previous tax year

11. . BIR Form No. 1701Q - Quarterly Income Tax Return for Individuals, Estates and Trusts Description
- Regardless of how much gross income an individual have, the following must file this form in triplicate:
1. A resident citizen who's engaged in trade, business, or professional practice both within and outside the
Philippines.
2. A resident alien, non-resident citizen, or non-resident alien who engages on a practice of profession,
trade, or business inside the Philippines.
3. A trust's trustee, a minors guardian, an estate's executor or administrator, or any other person acting in a
fiduciary position on behalf of a person, where the trust, estate, minor, or person is running a business or
engaged in trade.
- Filing dates:
- 1st Quarter - On or before May 15 of the current taxable year
- 2nd Quarter - On or before August 15 of the current taxable year
- 3rd Quarter - On or before November 15 of the current taxable year

12. BIR Form No. 1702-RT – Annual Income Tax Return For Corporation, Partnership and Other
Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate
- This income tax return must be filed by a non-individual taxpayer whose subject only to the regular
income tax rate of 30%, a corporation, or a partnership. No matter how created or organized a
corporation, partnership, joint stock company, joint account, association (except a foreign corporation not
engaged in trade or business in the Philippines and a joint venture or consortium formed for the purpose
of undertaking construction projects or engaging in petroleum, coal, geothermal, or other energy
operations), government-owned or controlled corporation, agency, or instrumentality, it shall render a
verifiable income tax return in line with the provisions of the Tax Code.
- Tax return is filed on or before every 15th day of the 4th month, with or without payment, following close
of the taxpayer's taxable year
13. BIR Form No. 1702-EX - Annual Income Tax Return For Corporation, Partnership and Other
Non-Individual Taxpayer EXEMPT Under the Tax Code, as Amended, {Sec. 30 and those exempted in
Sec. 27(C)} and Other Special Laws, with NO Other Taxable Income
- This return shall be filed by corporations, partnerships, and other special laws WITH NO OTHER
TAXABLE INCOME, including but not limited to foundations, cooperatives, charitable institutions,
non-stock and non-profit educational institutions, general professional partnerships (GPPs), and other
non-individual taxpayers exempt under the Tax Code, as amended [Sec. 30 and those exempt in Sec.
27(C)].
- Following the close of the taxpayer's taxable year, the return should be filed on or before the 15th day of
the 4th month.
14. BIR Form No. 1704 - Improperly Accumulated Earnings Tax Return For Corporations
- Every domestic corporation must file a form classified as closely-held corporation except banks and other
non-bank financial intermediaries, enterprises that is registered with the Philippine Economic Zone
Authority (PEZA) under R.A. 7916, enterprises registered pursuant to the Bases Conversion and
Development Act of 1992 (R.A. 7227), shall render a true and accurate tax return in accordance with the
provision of the Tax code, and other similar laws, insurance companies, taxable partnerships, general
professional partnerships, and non- taxable joint ventures.
- It shall be filed within 15 days immediately succeeding the taxpayer's covered taxable year when the
year ended.
 15. BIR Form No. 1706 – Capital Gains Tax Return for Onerous Transfer of Real Property Classified as
Capital Asset (both Taxable and Exempt)
- Resident or non-resident, this tax return is filed by all persons (natural or juridical), including their estates
and trusts, that sell, exchange, or dispose of real property located in the Philippines, which is classified
as a capital asset defined under Sec. 39(A)(1) of RA 8424, to transfer ownership (title) of the property
from the seller to the buyer by securing a tax clearance certificate.
- When the real property agreement involves the following, the filing of the return is no longer:
1. asset is not located in the Philippines
2. not classified as a capital
3. disposition is in accordance to the Comprehensive Agrarian Reform
4. unjustified disposition
- To be filed with the RDO in charge of the location where the property is being transferred.
- It must be filed within thirty (30) days following the exchange or disposition of real property or sales.
- In case of the installment sale, income return shall be filed within thirty (30) days following each subsequent
installment and within thirty (30) days of receipt of the first down payment.
- Every transfer of document in disregard of the number of each property sold in exchange or disposed of is filed
for one return.
Legal Forms:
16. BIR Form No. 1927 - Application and Joint Certification
- This form is to be used in accordance with Tax Regulation 18-2001, which provides guidance on the
control of the basis of transferred assets and shares received, under the provisions of the tax-exempt
exchange of assets for shares under Section 40. (C)(2) of the National Act. The Tax Code of 1997,
provides penalties for non-compliance with these principles and allows for monitoring fees to be
imposed.
- Parties to an exchange of tax-free property for shares under Section 40(C)(2) of the Internal Revenue
Code 1997 who wish to confirm that the transaction is indeed a tax-free exchange, with information such
as The Tax Commissioner may be required to submit this form based on the properties to be transferred
under this exchange.

VAT/Percentage Return
17. BIR Form No. 2551M - Monthly Percentage Tax Return
- This statement is made in triplicate by:
1. Persons whose gross and/or annual turnover does not exceed 1,500,000 pesos and are not subject to
VAT;
2. Inland carriers, garage owners, excluding owners of cargo vehicles and owners of two-wheeled vehicles
pulled by animals;
3. Operators of international air and sea carriers operating in the Philippines;
4. Gas and water supply agency;
5. Licenses of radio and/or television companies whose total annual revenue for the previous year did not
exceed ten million pesos (P10,000,000.00) and have chosen to register as a VAT payer;
6. Banks, non-banking financial institutions and financial companies;
7. Life insurance company; and
8. Agent for foreign insurance companies

-
18. BIR Form No. 2551Q - Quarterly Percentage Tax Return
- This statement is made in triplicate by:
1. Those whose gross annual sales and/or revenues do not exceed 3,000,000 pesos and are not
subject to VAT.
2. Owners of transport companies and garages nationwide, excluding owners of goods trucks and
owners of two-wheeled vehicles pulled by animals.
3. Operators of international airlines and sea lines doing business in the Philippines.
 4. Gas or water franchisor.
5. Licensees of radio and/or television companies whose total annual revenue for the previous year
did not exceed ten million pesos (P 10,000,000) and who did not choose to register is subject to
VAT.
6. Agents sending dispatches, messages or conversations abroad from the Philippines, except for
services related to the following:
a. Government of the Philippines - for notices transmitted by the Government of the Republic of the
Philippines or any political and subdivision thereof;
b. Diplomatic Service - for messages transmitted by any foreign government embassies and
consulates;
c. International Organizations - for messages transmitted by a public international organization or
one of its agencies based in the Philippines enjoying the privileges and immunities under an
agreement international agreement; and
d. News service - for messages from any newspaper, press association, radio or television news
agency, broadcasting agency or news service to any newspaper, press association , radio or
television news agency or news service or for bonafide reporters, whose related messaging is
dedicated to information gathering or information dissemination through mass media, radio or
television or sticker service providing a general information service similar to that of the mass
press.

7. Owner, tenant or operator of cockpits, pubs, night or day clubs, boxing shows, professional
basketball competitions, jai-alai and track.
8. Banks, non-banking financial institutions and financial companies
9. Life insurance company.
10. Agents of foreign insurance companies.

19. BIR Form No. 2552 - Percentage Tax Return for Transactions Involving Shares of Stock Listed and
Traded Through the Local Stock Exchange or Through Initial and/or Secondary Public Offering
- The following taxpayers have filed this return:
1. Every stock broker who sold, bartered, exchanged, or otherwise disposed of shares of stock listed and traded
through the Local Stock Exchange (LSE)—other than a sale by a dealer in securities—was subject to a
six-tenths of one percent (6/10 of 1%) tax rate on the gross selling price or the gross value in money of the stock
sold, bartered or exchanged or otherwise disposed. This tax was the responsibility of the seller or transferor.
2.
a. A corporate issuer engaged in the sale, exchange, or other disposition of shares of stock in closely held
corporations through Initial Public Offering (IPO) at the rates set forth herein based on the gross selling price or
gross value in money of the shares of stock sold, bartered, exchanged, or otherwise disposed in regards with
the proportion of stock sold shares, bartered, exchanged, or otherwise disposed to the total outstanding shares
of stock after the listing in the local stock exchange:

Up to 25% 4%
Over 25% but not over 33 1/3% 2%
Over 33 1/3% 1%
b. A stock broker at the IPO who executed a sale, exchange, or other disposition through secondary public
offering of shares of stock in closely held corporations at the rates set forth herein based on the gross selling
price or gross value in money of the shares of stock sold, bartered, exchanged, or otherwise disposed in
conformance with the proportion of stock sold shares, bartered, exchanged, or otherwise disposed to the total
outstanding shares of stock after the listing in the local stock exchange:

Up to 25% 4%
Over 25% but not over 33 1/3% 2%
Over 33 1/3% 1%
- Filed On:
The following is how this return was filed:
1. Within five (5) banking days from the date of collection for tax on sales of shares of stock listed on and
traded through the Local Stock Exchange (LSE);
a. Within thirty (30) days of the date on which the shares of stock were listed on the LSE, for shares
of stocks sold or exchanged through a primary public offering; and
b. Within five (5) banking days following the date of collection for tax on shares of stock sold or
exchanged through a secondary public offering.

20. BIR Form No. 2553 - Return of Percentage Tax Payable under Special Laws
- This return is filed by all taxpayers subject to the rate tax under the special law
- No later than the tax due date, as specified in the special law.