LIST OF BIR FORMS FORM NO.
FORM TITLE
0605
Payment Form
1600W P
Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators
1601C
Monthly Monthly Remittance emittance Retur Return n of Income Income Taxes axes Withhel Withheld d on ompensation
1601E
Monthl Monthly y Remitta emittance nce Return eturn of r redi editab table le Income Income Taxes axes Withheld !"xpanded#
1601F
Monthly Remittance Return of Final Income Taxes Withheld
1602
Monthly Remittance Return of Final Income Taxes Withheld !On !On Int Intere erest Paid aid on $epos eposiits and and %ield on $epo $eposi sitt &ubstitutes'Trusts'"tc(#
1604CF
)nnu )nnual al Infor Informa mati tion on Retur eturn n of Inco Income me Tax With Withhe held ld on ompensation and Final Withholding Taxes
1604E
)nnual )nnual Infor Informat mation ion Return eturn of redi reditab table le Income Income Taxes axes With Withhe held ld !"xp !"xpan ande ded# d#'' Inco Income me Payme ayment nts s "xem "xempt pt from from Withholding Withholdin g Taxes
1606
With Withho hold ldin ing g Tax Remit emitta tanc nce e Retur eturn n !For !For Trans ransac acti tion ons s In*ol*ing Real Property other than apital )sset including Taxable Taxable and "xempt# "xempt#
1701AIF
)ccoun countt Info Inforrmatio ation n Form orm !)IF !)IF## for for &elf &elf+e +emp mplo loy yed Indi Indi*i *idu dual als, s, "sta "state tes s and and Trust rusts s !eng !engag aged ed in trad trade e and business#
1702AIF
)ccou ccount nt Info Inforrmati mation on Form orm !)IF !)IF## For orp orpor orat atio ions ns and and Partnerships Partnerships in -eneral
Page 1 of 49
1900
)ppl )pplic icat atio ion n to .se .se /oose oose+/ +/ea eaff ' omp omput uter eriz ized ed 0ook 0ooks s of )ccounts and'or )ccounting Records Records
1901
)ppli )pplicat cation ion for Registr egistrati ation on for &elf &elf+"mplo +"mploye yed d and Mixed Mixed Income Indi*iduals, "states'Trusts
1902
)pplication )pplication for Registratio egistration n For Indi*idual Indi*iduals s "arning "arning Purely Purely ompensation Income, and 1on+Resident 1on+Resident itizens ' Resident )lien "mployee
1903
)pplication )pplication for Registratio egistration n for orporatio orporations' ns' Partnership artnerships s !Taxable'1on+Taxable#
1904
)ppli )pplicat cation ion for Registr egistrati ation on for One+ One+Time Time Taxpaye axpayerr and Persons Persons Registering under "(O( 23 !&ecuring a TI1 to be able to transact 4ith any -o*ernment O5ce#
1905
)pplication for Registration Information .pdate for .pdating ' ancellation of Registration ' ancellation of TI1 ' 1e4 opy of TI1 card ' 1e4 copy of erti6cate of Registration
1906
)pplication for )uthority to Print Receipts Receipts and In*oices
1907
)pplication for Permit to .se ash Register machines'Point+ of+&ale Machine
2000
$ocumentary &tamps Tax $eclaration' Return
2000OT
$ocume $ocumenta ntary ry &tamp &tamp Tax $eclar $eclarati ation' on'R Return eturn !One !One Time Time Transactions# Transactions#
2110
)pplication for )batement or ancellation of Tax, Penalties and'or Interest .nder Re*( Reg( 1o( 777777
2200 A
"xcise Tax Return for )lcohol Products
2200 AN
"xcise Tax Return for )utomobiles and 1on+"ssential
Page 2 of 49
1900
)ppl )pplic icat atio ion n to .se .se /oose oose+/ +/ea eaff ' omp omput uter eriz ized ed 0ook 0ooks s of )ccounts and'or )ccounting Records Records
1901
)ppli )pplicat cation ion for Registr egistrati ation on for &elf &elf+"mplo +"mploye yed d and Mixed Mixed Income Indi*iduals, "states'Trusts
1902
)pplication )pplication for Registratio egistration n For Indi*idual Indi*iduals s "arning "arning Purely Purely ompensation Income, and 1on+Resident 1on+Resident itizens ' Resident )lien "mployee
1903
)pplication )pplication for Registratio egistration n for orporatio orporations' ns' Partnership artnerships s !Taxable'1on+Taxable#
1904
)ppli )pplicat cation ion for Registr egistrati ation on for One+ One+Time Time Taxpaye axpayerr and Persons Persons Registering under "(O( 23 !&ecuring a TI1 to be able to transact 4ith any -o*ernment O5ce#
1905
)pplication for Registration Information .pdate for .pdating ' ancellation of Registration ' ancellation of TI1 ' 1e4 opy of TI1 card ' 1e4 copy of erti6cate of Registration
1906
)pplication for )uthority to Print Receipts Receipts and In*oices
1907
)pplication for Permit to .se ash Register machines'Point+ of+&ale Machine
2000
$ocumentary &tamps Tax $eclaration' Return
2000OT
$ocume $ocumenta ntary ry &tamp &tamp Tax $eclar $eclarati ation' on'R Return eturn !One !One Time Time Transactions# Transactions#
2110
)pplication for )batement or ancellation of Tax, Penalties and'or Interest .nder Re*( Reg( 1o( 777777
2200 A
"xcise Tax Return for )lcohol Products
2200 AN
"xcise Tax Return for )utomobiles and 1on+"ssential
Page 2 of 49
2200 M
"xcise Tax Return for Mineral Products
2200 P
"xcise Tax Return for Petroleum Products
2200 T
"xcise Tax Return for Tobacco Products
2304
erti6cate of Income Payment 1ot &ub8ect to Withholding Tax Tax !"xcluding ompensation ompensation Income#
2305
erti6cate of .pdate of "xemption and of "mployer9s and "mployee9s Information
2306
erti6cate of Final Income Tax Withheld
2307
erti6cate of reditable Tax Withheld at &ource
2316
erti6 erti6cat cate e of ompen ompensat sation ion Payment ayment ' Tax Withh Withheld eld For ompensation Payment With or Without Tax Withheld
Pam!"# Form BIR Form No. 0605
$!%&r'(#'o"
This form is to be accomplished e*ery time a taxpayer pays taxes and fees 4hich do not re:uire the use of a tax retur return n such such as second second instal installme lment nt payme payment nt for income tax, de6ciency tax, delin:uency tax, ax, regis egistr trat atio ion n fees fees,, pena penalt ltie ies, s, ad*a ad*anc nce e paym paymen ents ts,, deposits, installment payments, etc( F')'"* $a#!
This form shall be accomplished; < "*ery time a tax payment or penalty is due or an ad*ance payment is made= >( .pon .pon recei eceipt pt of a dema demand nd lett letter er ' asse assess ssme ment nt noti notice ce and' and'or or coll collec ecti tion on lett letter er from from the the 0IR= 0IR= and and ?( .pon payment of annual registration fee for a ne4 business and for rene4als on or before @anuary ?< of Page 3 of 49
e*ery year(
0IR Form Pam!"# Form Co+!r!, a L!##!r No#'&! 1o( $!%&r'(#'o" AB<<+) This form shall be used by any person, natural or 8uridical, including estates and trusts, 4ho are issued /etter 1otices generated through the follo4ing third+ party information !TPI#data matching programs; <( Recon conciliati ation of /isti stings for "nforcement !R"/I"F#'0ureau !R"/I"F#'0ureau of ustoms !0O# $ata Program= and >( Tax Reconciliation &ystems !TR&#( F')'"* $a#! BIR Form No. 0613
Pam!"# Form - ",!r Ta/ !r'&a#'o" $r'+!T $r'+ !Ta/ a/ Ma(('"* Ma(('" *
Com()'a"&!
$!%&r'(#'o"
This form shall be used in paying penalties assessed unde underr the the Tax omp ompli lianc ance e Ceri6 eri6ca cati tion on $ri* $ri*e' e'T Tax Mapping( F')'"* $a#!
This form shall be accomplished e*erytime e*erytime a penalty is due(
BIR Form No. 1600
Mo"#) R!m'##a"&! R!#r" o a)!-A,,!, Ta/ a", O#!r P!r&!"#a*! Ta/!% W'#!), ",!r RA% 1051 7649 241 424 a", 9337 $!%&r'(#'o"
This return return shall be 6led in triplicate triplicate by the follo4ing;
Page 4 of 49
<( )ll go*ernment o5ces, bureaus, agencies or instrumentalities, local go*ernment units, go*ernment o4ned and controlled corporation on money payments made to pri*ate indi*iduals, corporations, partnerships, associations and other 8uridical'arti6cial entities as re:uired under R) 1os(
<, 3> and 2??E( >( Payors to non+residents recei*ing income sub8ect to *alue+added tax( ?( Payors to C)T registered taxpayers recei*ing income sub8ect to *alue+added tax( ( Payors to persons, natural or 8uridical, sub8ect to percentage tax under &ec( < G A3#, if the taxpayer+payee opts to remit his percentage tax through the 4ithholding and remittance of the same by the 4ithholding agent+ payor 4hich option is manifested by 6ling the H1otice of )*ailment of the Option to Pay the Tax through the Withholding ProcessH, copy+furnished the 4ithholding agent+payor and the Re*enue $istrict O5ces of both the payor and payee( F')'"* $a#!
The 4ithholding tax return shall be 6led and the tax paid on or before the tenth !
BIR R!m'##a"&! R!#r" o P!r&!"#a*! Ta/ o" Form W'""'"*% a", Pr'8!% W'#!), Ra&! Tra& No. O(!ra#or% 1600WP $!%&r'(#'o"
This return shall be in 6led in triplicate by operators of race tracks for remittance of 4ithholding of percentage tax on race horse prizes and 4innings on horse racing bets(
Page 5 of 49
F')'"* $a#!
The 4ithholding tax return shall be 6led'and the tax paid 4ithin t4enty !>A# days from the date the tax 4as deducted and 4ithheld(
BIR Form No. 1601C
Mo"#) R!m'##a"&! R!#r" o I"&om! Ta/!% W'#!), o" Com(!"%a#'o" $!%&r'(#'o"
This return is 6led by e*ery Withholding )gent !W)#'payor 4ho is either an indi*idual or non+ indi*idual, re:uired to deduct and 4ithhold taxes on compensation paid to employees( F')'"* $a#! For #! mo"#% o To ;Ma"a)< :a"ar #o No+!m!r
To ;EFPS<
)# /arge and On or before the In accordance 1on+large tenth !B+>AA> as 4ithholding 4as follo4s; made -roup ) ; Fifteen !
Page 6 of 49
follo4ing end of the month -roup $ ; T4el*e !<># days follo4ingend of the month -roup " ; "le*en !<<# days follo4ingend of the month
For #! mo"# o To ;Ma"a)< $!&!m!r
To ;EFPS<
)# /arge and On or before In accordance 4ith the 1on+large @anuary B+>AA> as year follo4s; -roup ) ; Fifteen !# days follo4ing end of the month -roup " ; "le*en !<<# days follo4ing end of
Page 7 of 49
the month
BIR Form No. 1601E
Mo"#) R!m'##a"&! R!#r" o I"&om! Ta/!% W'#!), ;E/(a",!,<
Cr!,'#a)!
$!%&r'(#'o"
This return is 6led by e*ery Withholding )gent !W)#'payor 4ho is either an indi*idual or non+ indi*idual, re:uired to deduct and 4ithhold taxes on income payments sub8ect to "xpanded ' reditable Withholding Taxes( F')'"* $a#! Ma"a)
EFPS
/arge On or before the tenth In accordance and 1on+ !B+>AA> as 4ithheld for the month of follo4s; $ecember 4hich shall be 6led on or before @anuary
Page of 49
month -roup $ ; T4el*e !<># days follo4ing end of the month -roup " ; "le*en !<<# days follo4ing end of the month
BIR Form No. 1601F
Mo"#) R!m'##a"&! R!#r" o F'"a) I"&om! Ta/!% W'#!), $!%&r'(#'o"
This return is 6led by e*ery Withholding )gent !W)#'payor 4ho is either an indi*idual or non+ indi*idual, re:uired to deduct and 4ithhold taxes on income payments sub8ect to Final Withholding Taxes( F')'"* $a#! For
Ma"a)
EFPS
)# /arge On or before the tenth In accordance 4ith and 1on+ !B+ Taxpayer month in 4hich >AA> as follo4s; 4ithholding 4as made -roup ) ; Fifteen !
!# days follo4ingend of the month -roup " ; "le*en !<<# days follo4ingend of the month BIR Form No. 1602
Mo"#) R!m'##a"&! R!#r" o F'"a) I"&om! Ta/!% W'#!), ;O" I"#!r!%# Pa', o" $!(o%'#% a", ='!), o" $!(o%'# S%#'##!%Tr%#%E#&.< $!%&r'(#'o"
This return is 6led by all banks, non+bank 6nancial intermediaries, 6nance corporations, in*estment and trust companies and similar institutions for 6nal income tax 4ithheld on interest paid'accrued on deposit and yield or any other monetary bene6t from deposit substitutes and from trust fund and similar arrangements( F')'"* $a#! Ma"a)
EFPS
/arge On or before the tenth In accordance and 1on+ !B+>AA> as the month of $ecember follo4s; 4hich shall be 6led on or before @anuary
Page 10 of 49
month -roup 0 ; Fourteen !<# days follo4ing end of the month -roup ; Thirteen !# days follo4ing end of the month -roup " ; "le*en !<<# days follo4ing end of the month
BIR Form No. 1603
>ar#!r) R!m'##a"&! R!#r" o F'"a) I"&om! Ta/!% W'#!), ;O" Fr'"*! B!"!#% Pa', #o Em()o!!% O#!r #a" Ra" a", F')!< $!%&r'(#'o"
This return is 6led by e*ery Withholding )gent !W) ' payor# 4ho is either an indi*idual or non+indi*idual, re:uired to deduct and 4ithhold taxes on fringe bene6ts furnished or granted to employees other than rank and 6le employees sub8ect to Final Withholding Taxes( F')'"* $a#! To ;Ma"a)<
Page 11 of 49
To ;EFPS<
On or before the tenth On or before the 6fteenth !
BIR Form No. 1604CF
A""a) I"orma#'o" R!#r" o W'#!), o" Com(!"%a#'o" W'#o),'"* Ta/!%
I"&om! Ta/ a", F'"a)
$!%&r'(#'o"
This return is 6led by e*ery employer or 4ithholding agent'payor 4ho is either an indi*idual, estate, trust, partnership, corporation, go*ernment agency and instrumentality, go*ernment+o4ned and controlled corporation, local go*ernment unit and other 8uridical entity re:uired to deduct and 4ithhold taxes on compensation paid to employees and on other income payments sub8ect to Final Withholding Taxes( F')'"* $a#!
On or before @anuary ?< of the year follo4ing the calendar year in 4hich the compensation payment and other income payments sub8ect to 6nal 4ithholding taxes 4ere paid or accrued(
BIR Form No. 1604E
A""a) I"orma#'o" R!#r" o Cr!,'#a)! I"&om! Ta/!% W'#!), ;E/(a",!,< I"&om! Pam!"#% E/!m(# rom W'#o),'"* Ta/!% $!%&r'(#'o"
This return is 6led by e*ery 4ithholding agent'payor 4ho is either an indi*idual, estate, trust, partnership, corporation, go*ernment agency and instrumentality, go*ernment+o4ned and controlled corporation, local go*ernment unit and other 8uridical entity re:uired to deduct and 4ithhold taxes on income payments Page 12 of 49
sub8ect to "xpanded Withholding Taxes, or making income payments not sub8ect to 4ithholding tax but sub8ect to income tax( F')'"* $a#!
On or before March < of the year follo4ing the calendar year in 4hich the income payments sub8ect to expanded 4ithholding taxes or exempt from 4ithholding tax 4ere paid or accrued(
BIR Form No. 1606
W'#o),'"* Ta/ R!m'##a"&! R!#r" ;For Tra"%a&#'o"% I"+o)+'"* R!a) Pro(!r# o#!r #a" Ca('#a) A%%!# '"&),'"* Ta/a)! a", E/!m(#< $!%&r'(#'o"
This return is 6led by e*ery Withholding )gent'0uyer on the sale, transfer or exchange of real property classi6ed as ordinary asset( F')'"* $a#!
This return is 6led on or before the tenth !D of the follo4ing year( Pro*ided, that large taxpayers as determined by the ommissioner shall 6le'pay on or before the >Dth day of the follo4ing month(
BIR Form 1701-AIF
No. A&&o"# I"orma#'o" Form ;AIF< or S!)-!m()o!, I",'+',a)% E%#a#!% a", Tr%#% ;!"*a*!, '" #ra,! a", %'"!%%< $!%&r'(#'o"
) re*ised form designed in line 4ith the 0IR Integrated Tax &ystem !IT&# to be used Page 13 of 49
as attachment to 0IR Form 1o(
This form is 6led on or before )pril
BIR Form 1702-AIF
No. A&&o"# I"orma#'o" Form ;AIF< For Cor(ora#'o"% a", Par#"!r%'(% '" ?!"!ra) $!%&r'(#'o"
) re*ised form designed in line 4ith the 0IR Integrated Tax &ystem !IT&# to be used as attachment to 0IR Form 1o( and to be accomplished by corporations and partnerships 4hich contains the taxpayer9s business pro6le information and other rele*ant data to be lifted from the )udited Financial &tatements( F')'"* $a#!
Filed together 4ith the )nnual Income Tax Return + on or before the
BIR
Form
Page 14 of 49
No. A&&o"# I"orma#'o" Form ;AIF< or
1701-AIF
S!)-!m()o!, I",'+',a)% E%#a#!% a", Tr%#% ;!"*a*!, '" #ra,! a", %'"!%%< $!%&r'(#'o"
) re*ised form designed in line 4ith the 0IR Integrated Tax &ystem !IT&# to be used as attachment to 0IR Form 1o(
This form is 6led on or before )pril
BIR Form 1702-AIF
No. A&&o"# I"orma#'o" Form ;AIF< For Cor(ora#'o"% a", Par#"!r%'(% '" ?!"!ra) $!%&r'(#'o"
) re*ised form designed in line 4ith the 0IR Integrated Tax &ystem !IT&# to be used as attachment to 0IR Form 1o( and to be accomplished by corporations and partnerships 4hich contains the taxpayer9s business pro6le information and other rele*ant data to be lifted from the )udited Financial &tatements( F')'"* $a#!
Page 15 of 49
Filed together 4ith the )nnual Income Tax Return + on or before the
BIR Form No. A(()'&a#'o" or Co"#ra&#or@% F'"a) Pam!"# 0217 R!)!a%! C!r#'&a#! $!%&r'(#'o"
This form shall be accomplished'6led by all contractors before the release of 6nal payment by the $epartment of Public Works and igh4ay !$PW# in regards to contracts 4ith the $PW( F')'"* $a#!
This form shall be 6led in triplicate copies by the contractor thirty !?A# days before 6ling a claim for the release of 6nal payment by the $PW together 4ith the necessary documents'schedules( BIR Form No. A(()'&a#'o" or R!)'! 0901-C Ta/a#'o" o" Ca('#a) ?a'"%
From
$o)!
$!%&r'(#'o" F')'"* $a#!
This form together 4ith all the necessary documents shall be submitted to and recei*ed by the International Tax )Jairs $i*ision of the 0ureau of Internal Re*enue on or before 6fth !D# day of the follo4ing month from the date 4hen the $eed of )bsolute &ale'ontract 4as executed(
Page 16 of 49
BIR Form No. Ta/ Tr!a# R!)'! A(()'&a#'o" or $'+',!", 0901-$ I"&om! $!%&r'(#'o" F')'"* $a#!
This form together 4ith all the necessary documents shall be submitted only to and recei*ed by the International Tax )Jairs $i*ision of the 0ureau of Internal Re*enue( Filing should al4ays be made 0"FOR" the transaction( Transaction for purposes of 6ling Tax Treaty Relief )pplication !TTR)# shall mean before the occurence of the 6rst taxable e*ent( BIR Form No. A(()'&a#'o" For R!)'! From 0901-I Ta/a#'o" o" I"#!r!%# I"&om!
$o)!
$!%&r'(#'o" F')'"* $a#!
This form together 4ith all the necessary documents shall be submitted only to and recei*ed by the International Tax )Jairs $i*ision of the 0ureau of Internal Re*enue( Filing should al4ays be made 0"FOR" the transaction( Transaction for purposes of 6ling Tax Treaty Relief )pplication !TTR)# shall mean before the occurence of the 6rst taxable e*ent( BIR Form No. Ta/ Tr!a# R!)'! A(()'&a#'o" or O#!r 0901-O I"&om! Ear"'"*% $!%&r'(#'o" F')'"* $a#!
This form together 4ith all the necessary documents shall be submitted only to and recei*ed by the International Tax )Jairs $i*ision Page 17 of 49
of the 0ureau of Internal Re*enue( Filing should al4ays be made 0"FOR" the transaction( Transaction for purposes of 6ling Tax Treaty Relief )pplication !TTR)# shall mean before the occurence of the 6rst taxable e*ent( BIR Form No. Ta/ Tr!a# R!)'! A(()'&a#'o" or B%'"!%% 0901-P Pro#% $!%&r'(#'o" F')'"* $a#!
This form together 4ith all the necessary documents shall be submitted only to and recei*ed by the International Tax )Jairs $i*ision of the 0ureau of Internal Re*enue( Filing should al4ays be made 0"FOR" the transaction( Transaction for purposes of 6ling Tax Treaty Relief )pplication !TTR)# shall mean before the occurence of the 6rst taxable e*ent( BIR Form No. Ta/ Tr!a# R!)'! A(()'&a#'o" or Roa)# 0901-R I"&om! $!%&r'(#'o" F')'"* $a#!
This form together 4ith all the necessary documents shall be submitted only to and recei*ed by the International Tax )Jairs $i*ision of the 0ureau of Internal Re*enue( Filing should al4ays be made 0"FOR" the transaction( Transaction for purposes of 6ling Tax Treaty Relief )pplication !TTR)# shall mean before the occurence of the 6rst taxable e*ent( BIR Form No. Ta/ Tr!a# R!)'! A(()'&a#'o" or I"&om! 0901-S rom S!r+'&!%
Page 1 of 49
$!%&r'(#'o" F')'"* $a#!
This form together 4ith all necessary documents shall be submitted only to and recei*ed by the International Tax )Jairs $i*ision of the 0ureau of Internal Re*enue( Filing should al4ays be made 0"FOR" the transaction( Transaction for purposes of 6ling the Tax Treaty Relief )pplication !TTR)# shall mean before the occurence of the 6rst taxable e*ent( BIR Form No. A(()'&a#'o" For R!)'! From $o)! 0901-T Ta/a#'o" o" S'(('"* a", A'r Tra"%(or# $!%&r'(#'o" F')'"* $a#!
This form together 4ith all the necessary documents shall be submitted only to and recei*ed by the International Tax )Jairs $i*ision of the 0ureau of Internal Re*enue( Filing should al4ays be made 0"FOR" the transaction( Transaction for purposes of 6ling Tax Treaty Relief )pplication !TTR)# shall mean before the occurence of the 6rst taxable e*ent( BIR Form No. A(()'&a#'o" #o %! Loo%!-L!a 1900 Com(#!r'8!, Boo% o A&&o"#% a",or A&&o"#'"* R!&or,% $!%&r'(#'o"
This form is to be accomplished by all taxpayers 4ho intend to apply for authority to use either /oose+/eaf ' omputerized 0ooks of )ccounts and'or )ccounting Records( To be accomplished 4ith the Re*enue $istrict Page 19 of 49
O5ce !R$O# ha*ing 8urisdiction o*er the ead O5ce'or branch( F')'"* $a#!
0efore actual use of /oose+leaf ' omputerized 0ooks of )ccounts and ' or )ccounting Records( BIR Form No. A(()'&a#'o" or R!*'%#ra#'o" or S!)1901 Em()o!, a", M'/!, I"&om! I",'+',a)% E%#a#!%Tr%#% $!%&r'(#'o"
This form is to be accomplished by self+ employed and mixed income indi*iduals, estates'trusts doing'8ust starting a business, or opening a ne4 branch for registration( To be accomplished 4ith the R$O ha*ing 8urisdiction o*er the head o5ce or branch o5ce( F')'"* $a#!
On or before commencement of ne4 business or before payment of any tax due or before 6ling a return( BIR Form No. A(()'&a#'o" or R!*'%#ra#'o" For 1902 I",'+',a)% Ear"'"* Pr!) Com(!"%a#'o" I"&om! a", No"-R!%',!"# C'#'8!"% R!%',!"# A)'!" Em()o!! $!%&r'(#'o"
This form is to be accomplished by an old or ne4 employee 4hether resident citizen or non+ resident citizens earning purely compensation income( To be accomplished 4ith the R$O ha*ing 8urisdiction o*er the taxpayer9s residence or Page 20 of 49
place of employment( F')'"* $a#!
Filed 4ithin ten !
This form is to be accomplished by orporations, -o*ernment O4ned or controlled corporations, Partnerships, -o*ernment )gencies and Instrumentalities, !-)I9s# and /ocal -o*ernment .nits !/-.9s#( To be accomplished 4ith the R$O ha*ing 8urisdiction o*er the principal place of business or branch'regional o5ce( F')'"* $a#!
On or before commencement of business or before payment of any tax due' before 6ling a return( BIR Form No. A(()'&a#'o" or R!*'%#ra#'o" or O"!-T'm! 1904 Ta/(a!r a", P!r%o"% R!*'%#!r'"* ",!r E.O. 9 ;S!&r'"* a TIN #o ! a)! #o #ra"%a&# '# a" ?o+!r"m!"# O&!< $!%&r'(#'o"
This form is to be accomplished by one+time taxpayer and persons registering and applying for a TI1 !"(O( 23#( To be accomplished 4ith the R$O ha*ing Page 21 of 49
8urisdiction o*er the place 4here property is located for one time taxpayer= or place of residence for applicants under "(O( 23( F')'"* $a#!
0efore payment of any tax due'before 6ling of return or before the issuance of TI1 under "(O(23( BIR Form No. A(()'&a#'o" or R!*'%#ra#'o" I"orma#'o" 1905 (,a#! or (,a#'"* Ca"&!))a#'o" o R!*'%#ra#'o" Ca"&!))a#'o" o TIN N! Co( o TIN &ar, N! &o( o C!r#'&a#! o R!*'%#ra#'o" $!%&r'(#'o"
This form is to be accomplished by all taxpayers 4ho intend to update'change any data or information, e(g( transfer of business 4ithin the same R$O, change in registered acti*ities, cancellation of business registration due to closure of business or transfer to other district, or replacement of lost TI1 ard' erti6cate of Registration( To be accomplished 4ith the R$O ha*ing 8urisdiction o*er the taxpayer, 4hether ead O5ce or branch( F')'"* $a#!
Filed each time taxpayer needs to register the change in registration such as but not limited to change in registered acti*ities, change in tax type details etc( except those changes to be 6led under Form >?AD= replacement of lost TI1 ard ' lost erti6cate of Registration or cancellation or registration and'or TI1( BIR Form No. A(()'&a#'o" or A#or'# #o Pr'"# R!&!'(#% Page 22 of 49
1906
a", I"+o'&!% $!%&r'(#'o"
This form is to be accomplished by all taxpayers e*erytime printing of receipts and in*oices is needed( To be accomplished 4ith the R$O ha*ing 8urisdiction o*er ead O5ce or branch( F')'"* $a#!
Filed each time taxpayer needs to print receipts and in*oices( BIR Form No. A(()'&a#'o" or P!rm'# #o %! Ca% 1907 R!*'%#!r ma&'"!%Po'"#-o-Sa)! Ma&'"! $!%&r'(#'o"
This form is to be accomplished by all taxpayers 4ho intend to use ash Register Machines in lieu of O5cial Receipts' In*oices, or ash Register Machine used as cash depository= or Point+of+&ale Machine in lieu of O5cial' In*oices( To be accomplished 4ith the R$O ha*ing 8urisdiction o*er the ead O5ce or branch( F')'"* $a#!
Filed each time taxpayer 4ill use a ne4 cash register machine unit or point+of+sale machine unit( BIR Form No. A(()'&a#'o" or Ta/ Cr!,'#%R!",% 1914 $!%&r'(#'o"
To be accomplished and 6led by taxpayer applying for tax credits or refunds
Page 23 of 49
F')'"* $a#! BIR Form No. A(()'&a#'o" 1915 #')'8a#'o"
or
Ta/
Cr!,'#
C!r#'&a#!
$!%&r'(#'o"
To be accomplished and 6led by taxpayer applying for tax credits certi6cate utilization( F')'"* $a#! BIR Form No. Ta/ Pra&#'#'o"!r@% A(()'&a#'o" 1916 A&&r!,'#a#'o" ;I",'+',a)<
or
$!%&r'(#'o"
To be accomplished and practitioners !indi*idual# accreditation
6led by applying
tax for
F')'"* $a#! BIR Form No. Ta/ Pra&#'#'o"!r@% A(()'&a#'o" or 1917 A&&r!,'#a#'o" ;Par#"!r%'(Cor(ora#'o"< $!%&r'(#'o"
To be accomplished and 6led by tax practitioners !partnership'corporation# applying for accreditation F')'"* $a#!
0IR Form 1o( "xcise Tax Return for )lcohol Products >>AA+) $escription This return shall be 6led in triplicate by the follo4ing; <( Manufacturer or producer of locally manufactured or produced alcohol products= Page 24 of 49
and >( O4ner or person ha*ing possession of the alcohol products 4hich 4ere remo*ed from the place of production 4ithout the payment of excise tax( Filing $ate For each place of production, a separate return shall be 6led and the excise tax shall be paid before remo*al of the alcohol products from the place of production( For "FP& Taxpayers, The 6ling of return and payment of excise tax due thereon shall be in accordance 4ith the pro*isions of existing applicable re*enue issuances( 0IR Form 1o( "xcise Tax Return for )utomobiles and 1on+ >>AA+)1 "ssential -oods $escription This return shall be 6led in triplicate by the follo4ing; <( Manufacturer, producer or assembler of locally manufactured'produced'assembled automobiles( >( Manufacturer or producer of locally manufactured or produced non+essential goods such as 8e4elries, perfumes, toilet 4ater, yachts and other *essels intended for pleasure or sports= ?( 0uyer or transferee of automobile not pre*iously taxed and subse:uently sold or transferred by the tax+exempted seller= and
Page 25 of 49
( O4ner or person ha*ing possession of the abo*e articles 4hich 4ere remo*ed from the place of production 4ithout the payment of excise tax( Filing $ate For each place of production, a separate return shall be 6led and the excise tax shall be paid before remo*al of the abo*ementioned products from the place of production( 0IR Form 1o( "xcise Tax Return for Mineral Products >>AA+M $escription This return shall be 6led in triplicate by the follo4ing; <( O4ner, lessee, concessionaire or operator of the mining claim= >( First buyer, purchaser or transferee for local sale, barter, transfer or exchange of indigenous petroleum, natural gas or li:ue6ed natural gas= and ?( O4ner or person ha*ing possession of the minerals and mineral products 4hich 4ere mined, extracted or :uarried 4ithout the payment of excise tax( Filing $ate For each place of production, a separate return shall be 6led and the excise tax shall be paid upon remo*al of the mineral products from the place of production( In the case of locally produced or extracted minerals or :uarry resources 4here the mine site or place of extraction is not the same as the place of processing or production, the return shall be
Page 26 of 49
6led and the excise tax paid to the Re*enue $istrict O5ce ha*ing 8urisdiction o*er the locality 4here the same are mined, extracted or :uarried( On locally produced or extracted metallic mineral or mineral products, the person liable shall 6le a return and pay the tax 4ithin 6fteen !>AA+P $escription This return shall be 6led in triplicate by the follo4ing; <( Manufacturer, or producer of locally manufactured, produced or re6ned petroleum products= >( )ny person engaged in blending, reprocessing, re+re6ning or recycling of pre*iously taxed petroleum products= ?( Importer or purchaser 4ho resells or uses kerosene as a*iation fuel= ( )ny person using denatured alcohol for moti*e po4er= and D( O4ner or person ha*ing possession of petroleum products, 4hich 4ere remo*ed, from the place of production 4ithout the payment of excise tax( Filing $ate
Page 27 of 49
For each place of production, a separate return shall be 6led and the excise tax shall be paid before remo*al of the petroleum products from the place of production( 0IR Form 1o( "xcise Tax Return for Tobacco Products >>AA+T $escription This return shall be 6led in triplicate by the follo4ing; <( Manufacturer or producer of locally manufactured or produced tobacco products= >( Wholesaler, manufacturer, producer, o4ner or operator of the redrying plant, as the case may be, 4ith respect to the payment of inspection fee on leaf tobacco, scrap, cigars, cigarettes and other tobacco products= ?( O4ner or person ha*ing possession of tobacco products 4hich 4ere remo*ed from the place of production 4ithout the payment of excise tax( Filing $ate For each place of production, a separate return shall be 6led and the excise tax due shall be paid before remo*al of the tobacco products from the place of production( For "FP& Taxpayers, The 6ling and return and payment of excise tax due thereon shall be in accordance 4ith the pro*isions of existing applicable re*enue issuances( 0IR Form 1o( erti6cate of Income Payment 1ot &ub8ect to >?A Withholding Tax !"xcluding ompensation Page 2 of 49
Income# $escription ) erti6cate to be accomplished and issued by a Payor to recipients of income not sub8ect to 4ithholding tax( This erti6cate should be attached to the )nnual Income Tax Return + 0IR Form for non+indi*iduals( Filing $ate Payor must furnish the payee on or before @anuary ?< of the year follo4ing the year in 4hich the income payment 4as made( 0IR Form 1o( erti6cate of .pdate of "xemption and of >?AD "mployer9s and "mployee9s Information $escription ) erti6cate to be accomplished and issued in case of increase or decreases in exemption, change of status, change in the person of employer, change in the type of employment, ac:uiring employment after ha*ing registered as engaged in business or exercise of profession, change in the 4orking status of the spouse, execution of the H4ai*er to claim the )dditional "xemptionH by the husband, or re*ocation of the pre*iously executed H4ai*er to claim the )dditional "xemptionH by the husband( Filing $ate File this form 4ith the R$O 4here the taxpayer is registered, 4ithin ten !
Page 29 of 49
employer#( 0IR Form 1o( erti6cate of Final Income Tax Withheld >?AB $escription ) erti6cate to be accomplished and issued by a Payor'W) to each recipient of income sub8ected to 6nal tax( The column amount of payment should indicate the total amount paid and the total taxes 4ithheld and remitted during the period( Filing $ate To be issued to payee on or before @anuary ?< of the year follo4ing the year in 4hich income payment 4as made( o4e*er upon re:uest of the payee the payor must furnish such statement to the payee simultaneously 4ith the income payment( 0IR Form 1o( erti6cate of reditable Tax Withheld at &ource >?AE $escription ) erti6cate to be accomplished and issued to recipients of income sub8ect to expanded 4ithholding tax paid by a Payor'Withholding )gent including go*ernment money payments made by a go*ernment o5ce sho4ing therein the monthly breakdo4n of the total income payments made and the total taxes 4ithheld and remitted during the :uarter'period( For "WT + This erti6cate in turn should be attached to the Kuarterly')nnual Income Tax Return + 0IR Forms K' for non+indi*iduals, in 4hich case, the amount of 4ithholding tax shall be allo4ed as a tax credit against the income tax liability of the income recipient in the Page 30 of 49
taxable :uarter or year in 4hich the income 4as earned or recei*ed( For Percentage Taxes on -o*ernment Money Payments + This erti6cate is to be attached to the Kuarterly Percentage Tax return !0IR Form 1o( >DDDDDDAM# and Kuarterly C)T Return !0IR Form 1o( >DDAK#( Filing $ate For "WT + To be issued to payee on or before the >Ath day of the month follo4ing the close of the taxable :uarter( .pon re:uest of the payee, ho4e*er, the payor must furnish such statement to the payee simultaneously 4ith the income payment( For Percentage Tax On -o*ernment Money Payments + To be issued to the payee on or before the ?
Page 31 of 49
$escription ) erti6cate to be accomplished and issued to each employee recei*ing salaries, 4ages and other forms or remuneration by each employer indicating therein the total amount paid and the taxes 4ithheld therefrom during the calendar year(This erti6cate in turn should be attached to the )nnual Income Tax Return !0IR Form
$escription This return shall be 6led by e*ery resident citizen deri*ing compensation income from all sources, or resident alien and non+resident citizen 4ith respect to compensation income from 4ithin the Philippines, except the follo4ing; <( )n indi*idual 4hose gross compensation income does not exceed his total personal and additional exemptions( >( )n indi*idual 4ith respect to pure compensation income, as de6ned in &ection ?>!)#!<# deri*ed from sources 4ithin the
Page 32 of 49
Philippines, the income tax on 4hich has been correctly 4ithheld !tax due e:uals tax 4ithheld# under the pro*isions of &ection E2 of the ode; Pro*ided, that an indi*idual deri*ing compensation concurrently from t4o or more employers at any time during the taxable year shall 6le an income tax return( ?( )n indi*idual 4hose income has been sub8ected to 6nal 4ithholding tax !alien employee as 4ell as Filipino employee occupying the same position as that of the alien employee of regional or area head:uarters and regional operating head:uarters of multinational companies, petroleum ser*ice contractors and sub+contractors, and oJshore banking units= non+resident alien not engaged in trade or business#( ( ) minimum 4age earner or an indi*idual 4ho is exempt from income tax( Filing $ate This return is 6led on or before )pril
transactions co*ering the calendar year of the taxpayer( This return shall be 6led by the follo4ing indi*iduals regardless of amount of gross income; <( ) resident citizen engaged in trade, business, or practice of profession 4ithin and 4ithout the Philippines( >( ) resident alien, non+resident citizen or non+ resident alien indi*idual engaged in trade, business or practice of profession 4ithin the Philippines( ?( ) trustee of a trust, guardian of a minor, executor'administrator of an estate, or any person acting in any 6duciary capacity for any person, 4here such trust, estate, minor, or person is engaged in trade or business( ( )n indi*idual engaged in trade or business or in the exercise of their profession and recei*ing compensation income as 4ell( Filing $ate This return is 6led on or before )pril
or practice of profession 4ithin and 4ithout the Philippines( ># ) resident alien, non+resident citizen or non+ resident alien indi*idual engaged in trade, business or practice of profession 4ithin the Philippines( ?# ) trustee of a trust, guardian of a minor, executor'administrator of an estate, or any person acting in any 6duciary capacity for any person, 4here such trust, estate, minor, or person is engaged in trade or business( Filing $ate
On or before )pril
>nd :tr
On or before )ugust
?rd :tr
On or before 1o*ember
0IR Form 1o( )nnual Income Tax Return for .se O1/% by +" orporation, Partnership and Other 1on+ Indi*idual Taxpayer ""MPT under the Tax ode, as )mended, N&ec( ?A and those exempted in &ec( >E!# and Other &pecial /a4s, 4ith 1O Other Taxable Income $escription This return shall be 6led by a orporation, Partnership and Other 1on+Indi*idual Taxpayer ""MPT under the Tax ode, as amended &ec( ?A and those exempted in &ec( >E!# and other &pecial /a4s WIT 1O OT"R T))0/" I1OM" such as but not limited to foundations, cooperati*es, charitable Page 35 of 49
institutions, non+stock and non+pro6t educational institutions, -eneral Professional Partnership !-PP# etc( Filing $ate This return is 6led on or before the +M Partnership and Other 1on+Indi*idual 4ith MI"$ Income &ub8ect to Multiple Income Tax Rates or 4ith Income &ub8ect to &P"I)/'PR"F"R"1TI)/ R)T" $escription This return shall be 6led by e*ery orporation, Partnership and Other 1on+Indi*idual Taxpayer 4ith MI"$ Income sub8ect to M./TIP/" I1OM" T) R)T"& or 4ith income sub8ect to &P"I)/'PR"F"R"1TI)/ R)T"( Filing $ate This return is 6led, 4ith or 4ithout payment, on or before the +RT Partnership and Other 1on+Indi*idual Taxpayer &ub8ect Only to R"-./)R Income Tax Rate $escription This return shall be 6led by orporation, Partnership and other 1on+Indi*idual Taxpayer &ub8ect Only to R"-./)R Income Tax Rate of ?AQ( "*ery corporation, partnership no matter ho4 created or organized, 8oint stock Page 36 of 49
companies, 8oint accounts, associations !except foreign corporation not engaged in trade or business in the Philippines and 8oint *enture or consortium formed for the purpose of undertaking construction pro8ects or engaging in petroleum, coal, geothermal and other energy operations#, go*ernment+o4ned or controlled corporations, agencies and instrumentalities shall render a true and accurate income tax return in accordance 4ith the pro*isions of the Tax ode( Filing $ate This return is 6led, 4ith or 4ithout payment, on or before the K Partnerships and Other 1on+Indi*idual Taxpayers $escription This return is 6led :uarterly by e*ery corporation, partnership, 8oint stock companies, 8oint accounts, associations !except foreign corporation not engaged in trade or business in the Philippines and 8oint *enture or consortium formed for the purpose of undertaking construction pro8ects or engaging in petroleum, coal, geothermal and other energy operations#, go*ernment+o4ned or controlled corporations, agencies and instrumentalities( Filing $ate The corporate :uarterly income tax return shall be 6led 4ith or 4ithout payment 4ithin sixty !BA# days follo4ing the close of each of the 6rst three !?# :uarters of the taxable year 4hether Page 37 of 49
calendar or 6scal year( 0IR Form 1o( )nnual Income Information Return for 1on+ !R()( E>>E#, and other similar la4s, shall Page 3 of 49
render a true and accurate tax return in accordance 4ith the pro*ision of the Tax code( Filing $ate The return shall be 6led 4ithin for the purpose of securing a Tax learance erti6cate to eJect transfer of o4nership !title# of the property from the seller to the buyer( o4e*er, 6ling of the return is no longer re:uired 4hen the real property transaction in*ol*es the follo4ing; + it is not classi6ed as a capital asset + not located in the Philippines + disposition is gratuitous + disposition is pursuant to the omprehensi*e )grarian Reform To be 6led 4ith the R$O ha*ing 8urisdiction o*er the place 4here the property being transferred is located( Filing $ate
Page 39 of 49
+ Filed 4ithin thirty !?A# days follo4ing each sale, exchange or disposition of real property + In case of installment sale, the return shall be 6led 4ithin thirty !?A# days follo4ing the receipt of the
Transfer of &hares of &tock 1ot Traded Through the /ocal &tock "xchange $escription This return is 6led by e*ery natural or 8uridical person, resident or non+resident, 4ho is not exempt under existing la4s for sale, barter, exchange or other disposition of shares of stock in a domestic corporation, classi6ed as capital assets, not traded through the local stock exchange( Filing $ate + For indi*idual taxpayers, this 6nal consolidated return is 6led on or before )pril
BIR Form No. 100 $o"or% Ta/ R!#r" $!%&r'(#'o"
This return is 6led by any person, natural or 8uridical, resident or non+ resident, 4ho transfers or causes to transfer property by gift, 4hether in trust or other4ise, 4hether the gift is direct or indirect and 4hether the preoperty is real or personal, tangible or intangible( F')'"* $a#!
The return is 6led 4ithin thirty !?A# days after the gift !donation# is made( ) separate return is 6led for each gift !donation# made on diJerent dates during the year reSecting therein any pre*ious net gifts made in the same calendar year( In case of donation to relati*es, ho4e*er, only one return shall be 6led for se*eral gifts !donations# by the donor to the diJerent donees on the same date( If the gift !donation# in*ol*es con8ugal'community property, Page 41 of 49
each spouse shall 6le separate return corresponding to his'her respecti*e share in the con8ugal'community property( BIR Form No. 101 E%#a#! Ta/ R!#r" $!%&r'(#'o"
This return is 6led by; <( The executor, or administrator, or any of the legal heirs of the decedent, 4hether resident or non+resident of the Philippines, under any of the follo4ing situations; a( In all cases of transfers sub8ect to estate tax= b( Where though exempt from estate tax, the gross *alue of the estate exceeds t4o hundred thousand !P>AA,AAA# pesos= or c( Regardless of the gross *alue of the estate, 4here the said estate consists of registered or registrable property such as real property, motor *ehicle, shares of stock or other similar property for 4hich a clearance from the 0IR is re:uired as a condition precedent for the transfer of o4nership therof in the name of the transferee= or >( If there is no executor or administrator appointed, :uali6ed, and acting 4ithin the Philippines, then any person in actual or constructi*e possession of any property of the decedent( F')'"* $a#!
The return is 6led 4ithin six !B# months from the decedent9s death( BIR Form 2550M
No. Mo"#) a)!-A,,!, Ta/ $!&)ara#'o" $!%&r'(#'o"
This return'declaration shall be 6led in triplicate by the follo4ing taxpayers= <( ) C)T+registered person= and >( ) person re:uired to register as a C)T taxpayer but failed to register( This return'declaration must be 6led by the aforementioned taxpayers for as long as the Page 42 of 49
C)T registration has not yet been cancelled, e*en if there is no taxable transaction during the month or the aggregate sales'receipts for any <>+month period did not exceed the P<,DAA,AAA(AA threshold( F')'"* $a#! For
Ma"a)
EFPS
)# /arge 1ot later In accordance 4ith and than the the schedule set 1on+ >Ath day forth in RR 1o( >B+ large follo4ing >AA> as follo4s; Taxpaye the close r of the month( -roup ) ; T4enty 6*e !>D# days follo4ing end of the month
-roup 0 ; T4enty four !># days follo4ing end of the month
-roup ; T4enty three !>?# days follo4ing end of the month
-roup $ ; T4enty t4o !>># days follo4ing end of the month
Page 43 of 49
-roup " ; T4enty one !><# days follo4ing end of the month
BIR Form 2550>
No. >ar#!r) a)!-A,,!, Ta/ R!#r" $!%&r'(#'o"
This return'declaration shall be 6led in triplicate by the follo4ing taxpayers= <( ) C)T+registered person= and >( ) person re:uired to register as a C)T taxpayer but failed to register( This return'declaration must be 6led by the aforementioned taxpayers for as long as the C)T registration has not yet been cancelled, e*en if there is no taxable transaction during the month or the aggregate sales'receipts for any <>+month period did not exceed the P<,DAA,AAA(AA threshold( F')'"* $a#!
This return is 6led not later than the >Dth day follo4ing the close of each taxable :uarter( The term Htaxable :uarterH shall mean the :uarter that is synchronized to the income tax :uarter of the taxpayer !i(e( alendar :uarter of Fiscal Kuarter# BIR Form 2551M
No. Mo"#) P!r&!"#a*! Ta/ R!#r" $!%&r'(#'o"
This return shall be 6led in triplicate by the
Page 44 of 49
follo4ing; <( Persons 4hose gross annual sales and'or receipt do not exceed P<,DAA,AAA and 4ho are not C)T+ registered persons= >( $omestic carriers and keepers of garages, except o4ners of bancas and o4ners of animal+dra4n t4o 4heeled *ehicle= ?( Operators of international air and shipping carriers doing business in the Philippines= ( Franchise grantees of gas or 4ater utilities= D( Franchise grantees of radio and'or tele*ision broadcasting companies 4hose gross annual receipts of the preceding year do not exceed Ten Million Pesos !P
Ma"a)
EFPS
)# /arge 1ot later In accordance 4ith and than the the schedule set 1on+ >Ath day forth in RR 1o( >B+ large follo4ing >AA> as follo4s; Taxpaye the end of each Page 45 of 49
r
month(
-roup ) ; T4enty 6*e !>D# days follo4ing end of the month
-roup 0 ; T4enty four !># days follo4ing end of the month
-roup ; T4enty three !>?# days follo4ing end of the month
-roup $ ; T4enty t4o !>># days follo4ing end of the month
-roup " ; T4enty one !><# days follo4ing end of the month BIR Form No. >ar#!r) P!r&!"#a*! Ta/ R!#r" 2551> $!%&r'(#'o"
This return shall be 6led in triplicate by the follo4ing; <( Franchise grantees sending o*erseas dispatch, messages or con*ersation from thePhilippines= and
Page 46 of 49
>( Proprietor, lessees or operators of cockpits, cabarets, night or day clubs, boxing exhibitions, professional basketball games, 8ai+alai and racetracks( F')'"* $a#!
The return shall be 6led and the tax paid 4ithin t4enty !>A# days after the end of each taxable :uarter( BIR Form 2552
No. P!r&!"#a*! Ta/ R!#r" or Tra"%a&#'o"% I"+o)+'"* Sar!% o S#o& L'%#!, a", Tra,!, Tro* T! Lo&a) S#o& E/&a"*! or Tr I"'#'a) a",or S!&o",ar P)'& OD!r'"* $!%&r'(#'o"
This return taxpayers;
is
6led
by
the
follo4ing
<( "*ery stock broker, 4ho eJected a sale, exchange or other disposition of shares of stock listed and traded through the /ocal &tock "xchange !/&"# other than the sale by a dealer in securities, sub8ect to a tax rate of one+half of one percent !<'> of ( ) corporate issuer, engaged in the sale, exchange or other disposition through Initial Public OJering !IPO# of shares of stock in closely+held corporations at the rates pro*ided hereunder based on the gross selling price or gross *alue in money of the shares of stock sold, bartered, exchanged or other4ise disposed in accordance 4ith the proportion of shares of stock sold, bartered, Page 47 of 49
exchanged or other4ise disposed to the total outstanding shares of stock after the listing in the local stock exchange; .p to >DQ
Q
O*er >DQ but not o*er ?? > <'?Q Q O*er ?? <'?Q
< Q
?( ) stock broker 4ho eJected a sale, exchange or other disposiiton through secondary public oJering of shares of stock in closely held corporations at the rates pro*ided hereunder based on the gross selling price or gross *alue in money of the shares of stock sold, bartered, exchanged or other4ise disposed in accordance 4ith the proportion of shares of stock sold, bartered, exchanged or other4ise disposed to the total outstanding shares of stock after the listing in the local stock exchange; .p to >DQ
Q
O*er >DQ but not o*er ?? > <'?Q Q O*er ?? <'?Q
< Q
F')'"* $a#!
This return is 6led as follo4s; a( For tax on sale of shares of stock listed and traded through the /ocal &tock "xchange !/&"#, 4ithin 6*e !D# banking days Page 4 of 49
