A Certificate to be accomplished and issued by a Payor/WA to each recipient of income subjected to final tax. The column amount of payment should indicate the total amount paid and the total taxes withheld and remitted during the period.
DAR certification on landowner's failure to submit BIR - filed audited Financial statement
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.
Under the "No Audit Program" (NAP), taxpayers who qualify under its terms and conditions shall be exempted from audit and/or investigation for the period for which they qualify. The NAP shall be in force for taxable years 2004, 2005, 2006, 2007 and 2008. NAP eligible should accomplish a No Audit Program Pariticipation Form (BIR Form 2114) and Payment Form For No Audit Program (BIR Form 0605-101), if applicable, to be submitted together with all the required attachments within 30 days from the statutory deadline for the filing of Annual Income TAx Return for the year covered by the application subject to exception as may be prescribed in a regulation.
This BIR form shall be used by any person, natural or juridical, including estates and trusts, who are issued Letter Notices generated through the following third-party information (TPI)data matching programs- 1. Reconciliation of Listings for Enforcement (RELIEF)/Bureau of Customs (BOC) Data Program; and 2. Tax Reconciliation Systems (TRS).
This BIR form shall be used in making additional voluntary payment in compliance with the requirement of No Audit Program (NAP)
Any person, natural or juridical, including estates and trusts, liable to pay any internal revenue taxes covering the taxable year ending December 31, 2004 and all prior years, availing the Enhanced Voluntary Assessment Program under Revenue Regulations No. 18-2005 shall use this form.
Any person, natural or juridical, including estates and trusts, liable to pay any internal revenue taxes covering the taxable year ending December 31, 2005 and fiscal year ending on any day not later than June 30, 2006 and all prior year, availing the Improved Voluntary Assessment Program under Revenue Regulations No. 18-2006 shall use this form.
Any person, natural or juridical, including estates and trusts, liable to pay any internal revenue tax covering taxable year ending December 31, 2004 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, availing the EVAP pursuant to RR 18-2005, shall use this form.
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.