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 ...
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.
This form shall be filed in quadruplicate by Individuals, whether resident or nonresident citizens, or resident or nonresident aliens, Estates, Trusts, Corporations, Cooperatives and tax exempt entities that have become taxable as of December 31, 2005 and other juridical entities including partnerships liable to pay any internal revenue taxes covering the taxable year ending December 31, 2005 and prior years, availing the Tax Amnesty under R.A. No. 9480.
Revenue District Office having jurisdiction over the Head Office or Branch.
A revised BIR form designed in line with the BIR Integrated Tax System (ITS) to be used as attachment to BIR Form No. 1701 and to be accomplished by self-employed individuals, estates and trusts engaged in trade and business, which shall contain the taxpayer's business profile information and other relevant data to be lifted from the Audited Financial Statements. BIR Form 1701 AIF is not, however, required for individual taxpayers who opted for Optional Standard Deduction (OSD).
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is registered.
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.
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 compensation paid to employees.