Revenue District Office having jurisdiction over the Head Office or Branch.
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is registered.
This BIR 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.
This BIR form is used pursuant to Revenue Regulations 18-2001 prescribing the Guidelines on the Monitoring of the Basis of Property Transferred and Shares Received, Pursuant to a Tax-Free Exchange of Property for Shares under Section 40(C)(2) of the National Internal Revenue Code of 1997, Prescribing the Penalties for Failure to Comply with such Guidelines, and Authorizing the Imposition of Fees for the Monitoring Thereof. The parties to a tax-free exchange of property for shares under Section 40(C)(2) of the Tax Code of 1997 who are applying for confirmation that the transaction is indeed a tax-free exchange shall, together with such information as the Commissioner of Internal Revenue may require, submit this form on the basis of the property to be transferred pursuant to such exchange.
This BIR information return is filed in triplicate by Non-resident citizens and Overseas Contract Workers (OCWs), including qualified Filipino seamen, on income derived from sources abroad. An individual citizen of the Philippines who is working and deriving income from abroad as an overseas worker is taxable only on income from sources within the Philippines. Income from sources within the Philippines should be filed in either Form 1700 or Form 1701.
For Taxpayers Using Centralized Bookkeeping BIR Form 1903 at the RDO/LTAD/LTDO where the head office is registered. The books of accounts shall be registered at the RDO/LTAD I OR II/LTDO of the head office For Taxpayers Using Decentralized Bookkeeping ...
For Taxpayers Using Centralized Bookkeeping BIR Form 1901 at the RDO where the head office is registered; and Manual books of accounts at the RDO where the head office is registered for Stamping and registration purposes. For Taxpayers Using Decentralized ...
This BIR return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on income payments subject to Expanded Creditable Withholding Taxes.
This BIR return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on income payments subject to Final Withholding Taxes.
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 fringe benefits furnished or granted to employees other than rank and file employees subject to Final Withholding Taxes.