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 return shall be filed by every Corporation, Partnership and Other Non-Individual Taxpayer with MIXED Income subject to MULTIPLE INCOME TAX RATES or with income subject to SPECIAL/PREFERENTIAL RATE.
This BIR return is filed by every 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 income payments subject to Expanded Withholding Taxes, or making income payments not subject to withholding tax but subject to income tax.
A BIR Certificate to be accomplished and issued to recipients of income subject to expanded withholding tax paid by a Payor/Withholding Agent including government money payments made by a government office showing therein the monthly breakdown of the total income payments made and the total taxes withheld and remitted during the quarter/period.
For EWT - This Certificate in turn should be attached to the Quarterly/Annual Income Tax Return - BIR Forms 1701Q / 1701 for individuals, or BIR Form 1702Q/ 1702 for non-individuals, in which case, the amount of withholding tax shall be allowed as a tax credit against the income tax liability of the income recipient in the taxable quarter or year in which the income was earned or received.
For Percentage Taxes on Government Money Payments - This Certificate is to be attached to the Quarterly Percentage Tax return (BIR Form No. 2551M and 2551Q).
For VAT Withholding - This Certificate is to be attached to the Monthly VAT Declaration (BIR Form No. 2550M) and Quarterly VAT Return (BIR Form No. 2550Q).
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 shall be filed in triplicate by the following: 1. All government offices, bureaus, agencies or instrumentalities,
local government units, government owned and controlled corporation on money payments made to private individuals, corporations, partnerships,
associations and other juridical/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424 and 9337. 2. Payors to non-residents receiving income subject to value-added tax. 3. Payors to VAT registered taxpayers receiving income subject to value-added tax.4. Payors to persons, natural or juridical, subject to percentage tax under Sec. 116 of the Tax Code, (ATC 082 & 084), if the taxpayer-payee opts to remit his percentage tax through the withholding and remittance of the same by the withholding agent-payor which option is manifested by filing the "Notice of Availment of the Option to Pay the Tax through the Withholding Process", copy-furnished the withholding agent-payor and the Revenue District Offices of both the payor and payee.
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.
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.
This BIR return shall be in filed in triplicate by operators of race tracks for remittance of withholding of percentage tax on race horse prizes and winnings on horse racing bets.
