This form is to be accomplished by taxpayer who availed of the One-Time Amnesty on certain tax and duty liabilities, inclusive of fees, fines, penalties, interests and other additions thereto, incurred by certain business enterprises operating within the Special Economic Zones and Freeports pursuant to Republic Act No. 9399.
This BIR 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.
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is registered.
This BIR form is to be accomplished and filed by taxpayer applying for tax credits or refunds
This BIR return is filed by the following: 1. In the case of constructive affixture of documentary stamps, by the person making, signing, issuing, accepting, or transferring documents, instruments, loan agreements and papers, acceptances, assignments, sales and conveyances of the obligation, right or property incident thereto wherever the document is made, signed, issued, accepted or transferred when the obligation or right arises from Philippine sources or the property is situated in the Philippines at the same time such act is done or transaction had; 2. by a metering machine user who imprints the documentary stamp tax due on the taxable document; and 3. by a revenue collection agent for remittance of sold loose documentary stamps.Whenever one party to the taxable document enjoys exemption from the tax herein imposed, the other party thereto who is not exempt shall be the one directly liable for the tax.
This BIR form is to be filed by every domestic corporation classified as closely-held corporation except banks and other non-bank financial intermediaries, insurance companies, taxable partnerships, general professional partnerships, non- taxable joint ventures and enterprises duly registered with the Philippine Economic Zone Authority (PEZA) under R.A. 7916, and enterprises registered pursuant to the Bases Conversion and Development Act of 1992 (R.A. 7227), and other similar laws, shall render a true and accurate tax return in accordance with the provision of the Tax code.
BIR application form for tax treaty relief dividend income
BIR application form for tax treaty relief for business profits
BIR application form for tax treaty relief for royalty income
A BIR Certificate to be accomplished and issued by a Payor to recipients of income not subject to withholding tax. This Certificate should be attached to the Annual Income Tax Return - BIR Form 1701 for individuals, or BIR Form 1702 for non-individuals.