This return shall be filed in triplicate by the following: 1. Owner, lessee, concessionaire or operator of the mining claim; 2. First buyer, purchaser or transferee for local sale, barter, transfer or exchange of indigenous petroleum, natural gas or liquefied natural gas; and 3. Owner or person having possession of the minerals and mineral products which were mined, extracted or quarried without the payment of excise tax.
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 a Corporation, Partnership and Other Non-Individual Taxpayer EXEMPT under the Tax Code, as amended [Sec. 30 and those exempted in Sec. 27(C)] and other Special Laws WITH NO OTHER TAXABLE INCOME such as but not limited to foundations, cooperatives, charitable institutions, non-stock and non-profit educational institutions, General Professional Partnership (GPP) etc.
Revenue District Office having jurisdiction over the registered address of the government agencies and instrumentalities or local government units.
Revenue District Office having jurisdiction over the registered address of the government agencies and instrumentalities.
Submit BIR Form 1902 to the RDO having jurisdiction over the place of residence of the applicant or to the RDO having jurisdiction over the business address of the employer.
RDO having jurisdiction over the place of residence of the applicant.
RDO having jurisdiction over the place of residence of the applicant.
Revenue District Office having jurisdiction over the registered address of the business establishment.