
BIR application form for tax treaty relief dividend income





A revised BIR form designed in line with the BIR Integrated Tax System (ITS) to be used as attachment to BIR Form No. 1702 and to be accomplished by corporations and partnerships which contains the taxpayer's business profile information and other relevant data to be lifted from the Audited Financial Statements.

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).

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 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.

Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is registered.