LAND TRANSPORTATION FRANCHISING & REGULATORY BOARD East Avenue, Quezon City
This BIR return shall be filed in triplicate by the following:
Persons whose gross annual sales and/or receipt do not exceed P1,500,000 and who are not VAT-registered persons;
Domestic carriers and keepers of garages, except owners of bancas and owners of animal-drawn two wheeled vehicle;
Operators of international air and shipping carriers doing business in the Philippines;
Franchise grantees of gas or water utilities;
Franchise grantees of radio and/or television broadcasting companies whose gross annual receipts of the preceding year do not exceed Ten Million Pesos (P10,000,000.00) and did opt to register as VAT taxpayers;
Banks, non-bank financial intermediaries and finance companies;
Life insurance companies;and
Agent of foreign insurance companies.
This BIR return is filed quarterly by every corporation, partnership, joint stock companies, joint accounts, associations (except foreign corporation not engaged in trade or business in the Philippines and joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations), government-owned or controlled corporations, agencies and instrumentalities.