BIR application form for tax treaty reelief for income from service
BOI CBA form for income tax holiday
Any person, natural or juridical, including estates and trusts, liable to pay any internal revenue tax covering taxable year ending December 31, 2005 and fiscal year ending on any day not later than June 30, 2006 and all prior years, who due to inadvertence or otherwise erroneously paid his/its internal revenue tax liabilities or failed to file tax returns/pay taxes, may avail of the IVAP pursuant to RR 18-2006.
This BIR return shall be filed by Corporation, Partnership and other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate of 30%. Every corporation, partnership no matter how created or organized, 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 shall render a true and accurate income tax return in accordance with the provisions of the Tax Code.
This BIR form is to be accomplished in three (3) copies and must be signed by the applicant who may either be the President or any responsible officer of the cooperative authorized to file this application for and in behalf of the cooperative. All fields must be mandatorily filled-out, if not applicable the words "NOT APPLICABLE" or "NONE" should be an appropriate response. To be submitted only to BIR District Office where the cooperative is registered together with all the necessary documents.
This BIR return shall be filed in triplicate by the following person making, signing, issuing, accepting or transferring the document or facility evidencing transaction: 1. Every natural or juridical person, resident or non-resident, for sale, barter, exchange or other onerous disposition of shares of stock in a domestic corporation, classified as capital asset, not traded in the local stock exchange; 2. Every withholding agent/buyer/seller on the sale, transfer or exchange of real property classified as capital asset. The "sale" includes pacto de retro sale and other forms of conditional sale; and 3. Every withholding agent/buyer/seller on the sale, transfer or exchange of real property classified as ordinary asset.
This BIR return shall be filed in triplicate by the following: 1. Manufacturer, producer or assembler of locally manufactured/produced/assembled automobiles; 2. Manufacturer or producer of locally manufactured or produced non-essential goods such as jewelries, perfumes, toilet water, yachts and other vessels intended for pleasure or sports; 3. Buyer or transferee of automobile not previously taxed and subsequently sold or transferred by the tax-exempted seller; and 4. Owner or person having possession of the above articles which were removed from the place of production without the payment of excise tax.
This BIR return is filed by every employer or withholding agent/payor who is either an individual, estate, trust, partnership, corporation, government agency and instrumentality, government-owned and controlled corporation, local government unit and other juridical entity required to deduct and withhold taxes on compensation paid to employees and on other income payments subject to Final Withholding Taxes.
For Taxpayers Under a Computerized RDO All applications for ATP of the Head Office (HO) and all its branches as well as the issuance of permit shall be at the RDO or concerned office under the Large Taxpayer Service (LTAD ...