Professional Documents
Culture Documents
• Upon receipt of a demand letter/assessment notice and/or collection notice from BIR; and
• On or before January 31 of every year, upon payment of annual registration fee whether new business or for renewals.
• All government offices on payments made to private individuals, business entities, associations, and other juridical/artificial entities.
• Payors to persons subject to percentage tax, if the latter opts to remit his percentage tax through the payor.
Manual Filing:
• January to December – varies from 11 to 15 days from the end of the month depending on the grouping set forth in RR No. 26-2002.
Manual Filing:
• January to December – varies from 11 to 15 days from the end of the month depending on the grouping set forth in RR No. 26-2002.
Electronic (EFPS) Filing: varies from 11 to 15 days from the end of the month depending on the grouping set forth in RR No. 26-2002.
• January to December – varies from 11 to 15 days from the end of the month depending on the grouping set forth in RR No. 26-2002
Electronic (EFPS) Filing: On or before the fifteenth day of the following month.
Individuals:
• Where constructive affixture of documentary stamps are needed, the one who makes, signs, issues, accepts, or transfers document.
• The metering machine user who imprints the stamps tax due on the taxable document.
• The revenue collection agent for remittance of sold loose documentary stamps.
This returns 2000 is due to be filed within five (5) days after the end of the month when the taxable document is made
• For EWT: to be filed on or before the 20th day of the month following the taxable quarter, the form must be attached to 1701 or 1702 forms,
in which case the amount is allowed to become tax credit against taxable income.
• For percentage taxes on government money payments: certificate must be attached to 2551 forms and must be issued on or before the 10th
day of the following month.
• For VAT Withholding: certificate must be issued on or before the tenth day of the month following the month when withholding was made.
To be attached to 2550 forms.
BIR Form 2316
Certificate of Compensation Payment / Tax Withheld For Compensation Payment With or Without Tax Withheld. This is the certificate
accomplished and issued to all employees by the employers reflecting compensation received and taxes withheld & paid based on the compensation
received during the calendar year. This certificate is used as an attachment to Annual ITR of employees either earning purely compensation income or
mixed income. The certificate must be issued to the employee on or before January 31 of the following year. In cases when employment is terminated
within the calendar year, this certificate must be issued on the same day last wages are paid.
Reference: https://www.full-suite.com/blog/ultimate-guide-bir-forms/