Everybody is very familiar with The Bureau of Internal Revenue (BIR). As the institution that handles our taxes, every taxpayer is well-aware of its existence. As the life and blood of the country, paying one’s taxes is not only a mandatory practice–it is also a necessity to ensure that the country functions. That being said, despite its prominence, not every taxpayer is familiar with all the processes and the many types of BIR forms involved when you file your taxes.
You really can’t fault anyone for this, of course. Filing your tax return can be complicated enough with all the papers and documents needed, imagine being a business filing your taxes too. In fact, it is not uncommon to see a myriad of papers and documents flow every time you visit a BIR office.
Thankfully, the many BIR forms have a specific type and purpose. Whether you’re employed, self-employed, or filing for your company’s taxes, it is vital for you to know the processes involved. In this article, we walk you through the different BIR forms and the important timelines you should note when it comes to your taxes.
What are the different BIR forms used for?
It’s not wrong to say that there are a lot of BIR forms–so it is not surprising in the least if taxpayers feel overwhelmed when they encounter each one. Fortunately, one doesn’t have to use every BIR form every time. Still, familiarizing yourself with some of the most commonly used BIR forms and their purpose guarantees that you’ll have an easier time come filing season.
We group the different BIR forms according to their codes and a description for each form in this section.
BIR Forms that start with Code 19: Application Forms
BIR forms are often used for applications. They are among the most common forms submitted to the BIR. These BIR forms have a specific use and purpose, so make sure that you are submitting the correct forms.
1900 | Application for loose leaf/books of accounts | This should be accomplished by all taxpayers who wish to apply for authority to use loose-leaf/computerized books of Accounts and/or accounting records. The 1900 should be accomplished with the Revenue District Office (RDO) having jurisdiction over the Head Office/or branch and must be submitted before the use of Loose-Leaf/Computerized Books of Accounts and/or Accounting Records. |
1901 | Application for registration self-employed, mixed income & estates | The 1901 should be accomplished by self-employed and/or mixed income individuals, estates/trusts that wish to start a business or if they are opening a new branch for registration. This form must be accomplished before the commencement of the new business or before the filing of tax returns or paying of tax dues. |
1902 | Application for registration Purely Compensation Individuals | This form should be filed by employed individuals that are earning purely compensation income. This should be accomplished with the RDO having jurisdiction with head or branch office and should be filed 10 days within employment or before the payment of any tax due or before filing of a return, or declaration is required. |
1903 | Application for registration Partnership and Corporations | The 1903 must be accomplished by corporations, partnerships, government agencies and instrumentalities (GAIs), and local government units (LGUs). It should be filed to corresponding RDO before the commencement of business or before filing or paying any tax dues or returns. |
While there are other types of BIR application forms, these are the most relevant to individuals. Form 1902 is commonly used and you should get one once you apply for your TIN if you are employed. On the other hand, the 1900 and 1901 forms are more relevant for freelancers and self-employed individuals.
BIR Forms that start with Code 17: Forms relating to Income Tax
Income tax is probably what most taxpayers are familiar with because of the annual income tax obligations every worker has. The forms relating to income taxes are fairly straightforward and should be relatively easier to understand.
1701 | Individual’s annual income tax return | This return is filed annually by companies and self-employed or mixed income individuals. It is filed on or before April 15 of each year covering income for the preceding taxable year. Note that an individual whose sole income has been subjected to final withholding tax pursuant to Sec. 57(A) of the Tax Code or is exempt from income tax pursuant to the Tax Code and other laws, is not required to file an income tax return. |
1702 | Partnerships and corporation’s annual income-tax return | This return is filed generally by corporations, partnerships, joint stock companies, joint accounts, agencies, and GAIs. It is filed, with or without payment, on or before the 15th day of the fourth month following the close of the taxpayer’s taxable year whether fiscal or calendar year. |
1701/1702Q | Individual’s/Partnerships and corporation’s quarterly income-tax return | The 1701/1702Q has the same purpose as the previously listed forms, except it is for quarter returns. It is filed per quarter on the following dates: Q1 (January-March): on or before April 15 Q2 (April-June): on or before August 15 Q3 (July-September): on or before November 15 |
These forms are among the most time-sensitive as it is important to be mindful of the period of limitation on assessment and collection here in the Philippines. This is to ensure that you file your taxes correctly and on time.
BIR Forms that start with Code 18: Forms relating to Estate and Gift Taxes
Donor’s taxes and estate taxes are taxes which are imposed on properties, particularly on gratuitous transfers. There are two common forms associated with estate and gift or donor taxes, especially when it comes to property or land.
1800 | Donor’s Tax Return | This tax is filed by anyone who transfers property via gift or donation. It is only paid once, but should be filed within 30 days when the gift or donation was made. |
1801 | Estate Tax Return | This return should be paid by the recipient of the property. It is paid once upon the death of the original taxpayer and payment of the required tax. |
BIR Forms that start with Code 22: Forms relating to Excise Tax
Excise tax is imposed upon particular goods or services within the country. All types of BIR forms relating to excise tax start with the Code 22. While there are several goods that have excise tax imposed upon them, here are some of the common forms that you might need to use and what the last letters in each form correspond to.
2200A | Alcohol Products |
2200AN | Automobiles and Non-essentials |
2200M | Mineral Products |
2200P | Petroleum |
2200T | Tobacco Products |
BIR Forms that start with Code 23: Certificate Forms
These are the different types of BIR certificate forms available. Each form corresponds to a different matter, but generally they are used for certifications.
2303 | Certificate of Registration |
2306 | Certificate of Final Tax Withheld |
2307 | Certificate of Taxes Withheld at Source (Expanded Tax) |
2316 | Certificate of Taxes Withheld on Compensation |
BIR Forms that start with Code 16: Forms relating to Withholding Tax
Withholding tax refers to the tax obligations of corporations and business owners. There are a lot of considerations for withholding taxes, which can be further expounded in a separate article. The following BIR forms and documents are used for the purposes relating to withholding tax.
1601C | Monthly Remittance Return of Income Taxes Withheld on Compensation | 01 means 1 month or monthly, while C means compensation |
1601E | Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded) | 01 means 1 month or monthly, while E means expanded |
1601F | Monthly Remittance Return of Final Income Taxes Withheld | 01 means 1 month or monthly, while F means final |
1603 | Quarterly Remittance Return of Final Income Taxes Withheld (On Fringe Benefits Paid to Employees Other than Rank and File) | 03 means 3 months or every quarter, this is Fringe Benefit Tax |
1604E | Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Taxes | 04 means 4 quarters [1 year] or Annual Return for E which is expanded with tax |
1604CF | Annual Information Return of Income Tax Withheld on Compensation and Final Withholding Taxes | 04 means 4 quarters [1 year] or Annual Return for C-compensation and F-final tax |
BIR Forms that start with Code 25: Forms relating to Sales Tax
These BIR forms and documents serve the purpose of relating to sales taxes.
2550M | VAT Registered |
2551 | Non-VAT entity |
2550Q/2551Q | refers to quarterly returns |
BIR Forms that start with Code DS: Documentary Stamp Tax
The following BIR forms are utilized when processing documentary stamp taxes.
DS2000 | applicable for recurring DST on lease agreement, sales of stocks, bonds, etc. |
DS2000 OT | OT means One Time Payment |
Get ready for the tax filing season!
Tax filing season in the Philippines can be particularly daunting if you don’t know where to begin. From tax exemptions, tax privileges of PWDs, to when and where to file them…there’s a lot of details that could easily slip your mind. That includes which among the many types of BIR forms you should use. We hope that with this guide, you come equipped and fully prepared for the tax filing process.