
This return shall be filed in triplicate by the following individuals regardless of amount of gross income:
1) A resident citizen engaged in trade, business, or practice of profession within and without the Philippines.
2) A resident alien, non-resident citizen or non-resident alien individual engaged in trade, business or practice of profession within the Philippines.
3) A trustee of a trust, guardian of a minor, executor/administrator of an estate, or any person acting in any fiduciary capacity for any person, where such trust, estate, minor, or person is engaged in trade or business.




CIAP PCAP checklist and forms for registration and classification of Government infrastructure projects (ARCC)

DEPARTMENT OF TRADE AND INDUSTRY 385 Industry and Investments Bldg., Sen. Gil Puyat Ave., Makati City, Philippines 1200



SSS-accredited bank or to the Cashiering Department at the SSS Head Office at East Avenue, Diliman, Quezon City

To be submitted at: PHILIPPINE TOURISM AUTHORITY (PTA), Revenue Department, Travel Tax Division, DEPARTMENT OF TOURISM G/F 117, DOT Bldg.,T.M. Kalaw, Manila