TAX GUIDE ON PHILIPPINE TAXATION

source: http://www.bir.gov.ph/index.php/rulings-and-legal-matters/tax-guide-on-philippine-taxation.html

TAX GUIDE ON PHILIPPINE TAXATION
LAWS
THE CONSTITUTION OF THE PHILIPPINES (constitutional limitations) / 1987 Constitution / available at the BIR library
Observance of due process of law / Section 1, Article III, Bill of Rights
Observance of equal protection of the laws / Section 1, Article III, Bill of Rights
Prohibition against imprisonment for non-payment of poll tax / Section 20, Article III, Bill of Rights
Prohibition against impairment of obligation of contracts / Section 10, Article III, Bill of Rights
Requirement of uniformity and equity in taxation / Section 28, Article VI, Legislative Department
Prohibition against taxation appropriation for religious purposes / Section 29, Article VI, Legislative Department
Prohibition against taxation of religious, charitable and educational entities(Religious and charitable institutions exempt from property taxes) / Section 28, Article VI, Legislative Department
Prohibition against taxation of non-stock , non-profit educational institutions and proprietary educational institutions (exempt from property and income taxes as well as customs duties except income derived from business activity not related to its educational purpose) / section 4, Article XVI, Education
NATIONAL INTERNAL REVENUE CODE OF 1997 / Tax Code
Organization and Function of the Bureau of Internal Revenue / Title I, NIRC / Tax Code
Income Tax / Title II, NIRC / Tax Code
Estate and Donor's Tax / Title III, NIRC / Tax Code
Value Added Tax / Title IV, NIRC / Tax Code
Other Percentage Taxes / Title V, NIRC / Tax Code
Excise Taxes / Title VI, NIRC / Tax Code
Documentary Stamp Tax / Title VII, NIRC / Tax Code
Remedies / Title VIII, NIRC / Tax Code
Compliance Requirements / Title IX, NIRC / Tax Code
Statutory Offenses and Penalties / Title X, NIRC / Tax Code
Allotment of Internal Revenue / Title XI, NIRC / Tax Code
Oversight Committee / Title XII, NIRC / Tax Code
Repealing Provisions / Title XIII, NIRC / Tax Code
Final Provisions / Title XIV, NIRC / Tax Code
Annexes / Tax Code
TARIFF & CUSTOMS CODE ( Taxes on Importations) / Customs Website / available at the BIR library
LOCAL GOVERNMENT TAXATION / DILG Website / available at the BIR library
Local Government Taxation / Book II, Title I
General Provisions / Book II, Title I, Chapter I
Specific Provisions on the Taxing and Other Revenue-Raising Powers of Local Government Units / Book II, Title I, Chapter II
Provinces / Book II, Title I, Chapter II, Art. 1
Municipalities / Book II, Title I, Chapter II, Art. 2
Cities / Book II, Title I, Chapter II, Art. 3
Barangays / Book II, Title I, Chapter II, Art. 4
Common Revenue Raising Powers / Book II, Title I, Chapter II, Art. 5
Community Tax / Book II, Title I, Chapter II, Art. 6
Collection of Taxes / Book II, Title I, Chapter III
Civil Remedies for Collection of Revenues / Book II, Title I, Chapter IV
Miscellaneous Provisions / Book II, Title I, Chapter V
Taxpayer's Remedies / Book II, Title I, Chapter VI
Real Property Taxation / Book II, Title II
General Provisions / Book II, Title II, Chapter I
Appraisal and Assessment of Real Property / Book II, Title II, Chapter II
Assessment Appeals / Book II, Title II, Chapter III
Imposition of Real Property Tax / Book II, Title II, Chapter IV
Special Levies on Real Property / Book II, Title II, Chapter V
Collection of Real Property Tax / Book II, Title II, Chapter VI
Disposition of Proceeds / Book II, Title II, Chapter VII
Special Provisions / Book II, Title II, Chapter VIII
Share of Local Government Units in the Proceeds of the National Taxes / Book II, Title III
Allotment of Internal Revenue / Book II, Title III, Chapter I
Share of Local Government Units in the National Wealth / Book II, Title III, Chapter II
SPECIAL LAWS
Omnibus Investment Code / NEDAWebsite / available at the BIR library
(Executive Order 226 as amended by RA 7888, 7918 and 8756)
Philippine Economic Zone Authority / PEZAWebsite / available at the BIR library
(Republic Act 7916 as amended by RA 8748)
Bases Conversion & Development Act / BCDA Website / available at the BIR library
(Republic Act 7227)
Foreign Investment Act of 1991 / BOIWebsite / available at the BIR library
(Republic Act 7042 as amended by RA 8179)
Foreign Bank Liberalization Act / available at the BIR library
(Republic Act 7721)
Build Operate Transfer Act / BOIWebsite / available at the BIR library
(Republic Act 6957 as amended by RA 7718)
Retail Trade Liberalization Act of 2000 / DTIWebsite / available at the BIR library
(Republic Act 8762)
Export Development Act of 1994 / DTIWebsite / available at the BIR library
(Republic Act 7844)
Oil Industry Deregulation Act / available at the BIR library
(Republic Act 8180 as amended by RA 8479)
Zamboanga City Special Economic Zone Act / PEZAWebsite / available at the BIR library
(Republic Act 7903)
Cagayan Special Economic Zone Act of 1995 / PEZAWebsite / available at the BIR library
(Republic Act 7922)
Alien Social Integration Act / available at the BIR library
(Republic Act 7919 as amended by RA 8247)
Magna Carta for Small and Medium Enterprise / available at the BIR library
(Republic Act 6977 as amended by RA 8289)
Special Purpose Vehicle Act / available at the BIR library
(Republic Act 9182)
ADMINISTRATIVE MATERIALS
Revenue Regulations - / BIR Website
1960s-2002 / available at the BIR library
1998 / available at the BIR library
1999 / available at the BIR library
2000 / available at the BIR library
2001 / available at the BIR library
2002 / available at the BIR library
2003 / available at the BIR library
Revenue Memorandum Circulars / BIR Website
1960s-2002 / available at the BIR library
2001 / available at the BIR library
2002 / available at the BIR library
2003 / available at the BIR library
Revenue Memorandum Orders / BIR Website
1960s-2002 / available at the BIR library
1998 / available at the BIR library
1999 / available at the BIR library
2000 / available at the BIR library
2001 / available at the BIR library
2002 / available at the BIR library
Revenue Memorandum Ruling / BIR Website
2001 / available at the BIR library
2002 / available at the BIR library
ADMINISTRATIVE RULINGS/OPINIONS
BIR Numbered Rulings / BIR Website
1960s-2002 / available at the BIR library
1998 / available at the BIR library
1999 / available at the BIR library
2000 / available at the BIR library
2001 / available at the BIR library
VAT Rulings / available at the BIR library
Delegated Authority Rulings / available the Law Division
Regional Rulings / available at the Regional Offices
CASE LAW
Supreme Court Decisions / Supreme Court Website
Court of Tax Appeals Decisions
Court of Appeals Decisions
TREATIES
Philippine Treaty Series / available at the BIR Library and ITAD
Vienna Convention / available at the BIR Library and ITAD
UNESCO-Florence Agreement / available at the BIR Library and ITAD
RP-CARE Agreement / available at the BIR Library and ITAD
RP-UNICEF Agreement / available at the BIR Library and ITAD
RP-IBRD Agreement / available at the BIR Library and ITAD
RP-ILO Agreement / available at the BIR Library and ITAD
RP-FAO Agreement / available at the BIR Library and ITAD
PERIODICALS AND OTHER REFERENCES
Philippine Revenue Journal (up to year 2000) / available at the BIR Library
BIR Tax Bulletin / available at the BIR Library
BIR Annual Report / BIR Website / available at the BIR Library
Taxpayer's Rights and Obligations / BIR Website / available at the BIR Library
Zonal Valuation / BIR Website / available at the BIR Library and Zonal Valuation Division
NTRC Tax Research Journal / available at the BIR Library

BIR APPLICABLER FORMS

Source: http://www.bir.gov.ph/index.php/bir-forms.html

FORM NO. / FORM TITLE
0605 / Payment Form
1600WP / Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators
1601C / Monthly Remittance Return of Income Taxes Withheld on Compensation
1601E / Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)
1601F / Monthly Remittance Return of Final Income Taxes Withheld
1602 / Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.)
1604CF / Annual Information Return of Income Tax Withheld on Compensation and Final Withholding Taxes
1604E / Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Taxes
1606 / Withholding Tax Remittance Return (For Transactions Involving Real Property other than Capital Asset including Taxable and Exempt)
1701-AIF / Account Information Form (AIF) for Self-employed Individuals, Estates and Trusts (engaged in trade and business)
1702-AIF / Account Information Form (AIF) For Corporations and Partnerships in General
1900 / Application to Use Loose-Leaf / Computerized Books of Accounts and/or Accounting Records
1901 / Application for Registration for Self-Employed and Mixed Income Individuals, Estates/Trusts
1902 / Application for Registration For Individuals Earning Purely Compensation Income, and Non-Resident Citizens / Resident Alien Employee
1903 / Application for Registration for Corporations/ Partnerships (Taxable/Non-Taxable)
1904 / Application for Registration for One-Time Taxpayer and Persons Registering under E.O. 98 (Securing a TIN to be able to transact with any Government Office)
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
1906 / Application for Authority to Print Receipts and Invoices
1907 / Application for Permit to Use Cash Register machines/Point-of-Sale Machine
2000 / Documentary Stamps Tax Declaration/ Return
2000-OT / Documentary Stamp Tax Declaration/Return (One Time Transactions)
2110 / Application for Abatement or Cancellation of Tax, Penalties and/or Interest Under Rev. Reg. No. ______
2200 A / Excise Tax Return for Alcohol Products
2200 AN / Excise Tax Return for Automobiles and Non-Essential
2200 M / Excise Tax Return for Mineral Products
2200 P / Excise Tax Return for Petroleum Products
2200 T / Excise Tax Return for Tobacco Products
2304 / Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income)
2305 / Certificate of Update of Exemption and of Employer's and Employee's Information
2306 / Certificate of Final Income Tax Withheld
2307 / Certificate of Creditable Tax Withheld at Source
2316 / Certificate of Compensation Payment / Tax Withheld For Compensation Payment With or Without TAx Withheld

Various BIR PAYMENT FORMS http://www.bir.gov.ph/index.php/bir-forms/payment-remittance-forms.html#prf0605

BIR Form No. 0605
Download
(Zipped Excel)|(PDF) / Payment Form
Description
This form is to be accomplished every time a taxpayer pays taxes and fees which do not require the use of a tax return such as second installment payment for income tax, deficiency tax, delinquency tax, registration fees, penalties, advance payments, deposits, installment payments, etc.
Filing Date
This form shall be accomplished:
1 Every time a tax payment or penalty is due or an advance payment is made;
2. Upon receipt of a demand letter / assessment notice and/or collection letter from the BIR; and
3. Upon payment of annual registration fee for a new business and for renewals on or before January 31 of every year.
BIR Form No. 0611-A
(PDF) / Payment Form Covered by a Letter Notice
Description
This form shall be used by any person, natural or juridical, including estates and trusts, who are issued Letter Notices generated through the following third-party information (TPI)data matching programs:
1. Reconciliation of Listings for Enforcement (RELIEF)/Bureau of Customs (BOC) Data Program; and
2. Tax Reconciliation Systems (TRS).
Filing Date
BIR Form No. 0613
Download
(Zipped Excel)|(PDF) / Payment Form - Under Tax Compliance Verification Drive/Tax Mapping
Description
This form shall be used in paying penalties assessed under the Tax Compliance Verification Drive/Tax Mapping.
Filing Date
This form shall be accomplished everytime a penalty is due.
BIR Form No. 1600
Download
(Zipped Excel)|(PDF) / Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld under RAs 1051, 7649, 8241, 8424 and 9337
Description
This return shall be filed in triplicate by the following:
1. All government offices, bureaus, agencies or instrumentalities, local government units, government owned and controlled corporation on money payments made to private individuals, corporations, partnerships, associations and other juridical/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424 and 9337.
2. Payors to non-residents receiving income subject to value-added tax.
3. Payors to VAT registered taxpayers receiving income subject to value-added tax.
4. Payors to persons, natural or juridical, subject to percentage tax under Sec. 116 of the Tax Code, (ATC 082 & 084), if the taxpayer-payee opts to remit his percentage tax through the withholding and remittance of the same by the withholding agent-payor which option is manifested by filing the "Notice of Availment of the Option to Pay the Tax through the Withholding Process", copy-furnished the withholding agent-payor and the Revenue District Offices of both the payor and payee.
Filing Date
The withholding tax return shall be filed and the tax paid on or before the tenth (10th) day of the month following the month in which withholding was made.
BIR Form No. 1600WP
Download
(Zipped Excel)|(PDF) / Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators
Description
This return shall be in filed in triplicate by operators of race tracks for remittance of withholding of percentage tax on race horse prizes and winnings on horse racing bets.
Filing Date
The withholding tax return shall be filed/and the tax paid within twenty (20) days from the date the tax was deducted and withheld.
BIR Form No. 1601C
Download
(Zipped Excel)|(PDF) / Monthly Remittance Return of Income Taxes Withheld on Compensation
Description
This return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on compensation paid to employees.
Filing Date
For the months of January to November / To (Manual) / To
(EFPS)
A) Large and Non-large Taxpayer / On or before the tenth (10th) day of the month following the month in which withholding was made / In accordance with the schedule set forth in RR No. 26-2002 as follows: