This return shall be filed in triplicate by the following: 1. Manufacturer, or producer of locally manufactured, produced or refined petroleum products; 2. Any person engaged in blending, reprocessing, re-refining or recycling of previously taxed petroleum products; 3. Importer or purchaser who resells or uses kerosene as aviation fuel; 4. Any person using denatured alcohol for motive power; and 5. Owner or person having possession of petroleum products, which were removed, from the place of production without the payment of excise tax.
This return shall be filed in triplicate by the following: 1. Manufacturer or producer of locally manufactured or produced tobacco products; 2. Wholesaler, manufacturer, producer, owner or operator of the redrying plant, as the case may be, with respect to the payment of inspection fee on leaf tobacco, scrap, cigars, cigarettes and other tobacco products; and 3. Owner or person having possession of tobacco products which were removed from the place of production without the payment of excise tax.
This return shall be filed in triplicate by the following: 1. Manufacturer or producer of locally manufactured or produced sweetened beverages; and 2. Owner or person having possession of sweetened beverages which were removed from the place of production without the payment of excise tax.
This BIR return is filed by a natural or juridical person, resident or non-resident, who is not exempt under existing laws for the sale, barter, exchange or other onerous disposition intended to transfer ownership of shares of stocks in domestic corporation classified as capital assets, not traded through the local stock exchange.
This BIR return is filed by every natural or juridical person, resident or non-resident, who is not exempt under existing laws for sale, barter, exchange or other disposition of shares of stock in a domestic corporation, classified as capital assets, not traded through the local stock exchange.
This BIR form is used pursuant to Revenue Regulations 18-2001 prescribing the Guidelines on the Monitoring of the Basis of Property Transferred and Shares Received, Pursuant to a Tax-Free Exchange of Property for Shares under Section 40(C)(2) of the National Internal Revenue Code of 1997, Prescribing the Penalties for Failure to Comply with such Guidelines, and Authorizing the Imposition of Fees for the Monitoring Thereof. The parties to a tax-free exchange of property for shares under Section 40(C)(2) of the Tax Code of 1997 who are applying for confirmation that the transaction is indeed a tax-free exchange shall, together with such information as the Commissioner of Internal Revenue may require, submit this form on the basis of the property to be transferred pursuant to such exchange.
This BIR return is filed by any person, natural or juridical, resident or non-resident, who transfers or causes to transfer property by gift, whether in trust or otherwise, whether the gift is direct or indirect and whether the preoperty is real or personal, tangible or intangible.
This BIR return is filed by: 1. The executor, or administrator, or any of the legal heirs of the decedent, whether resident or non-resident of the Philippines, under any of the following situations: a. In all cases of transfers subject to estate tax; b. Where though exempt from estate tax, the gross value of the estate exceeds two hundred thousand (P200,000) pesos; or c. Regardless of the gross value of the estate, where the said estate consists of registered or registrable property such as real property, motor vehicle, shares of stock or other similar property for which a clearance from the BIR is required as a condition precedent for the transfer of ownership therof in the name of the transferee; or 2. If there is no executor or administrator appointed, qualified, and acting within the Philippines, then any person in actual or constructive possession of any property of the decedent.
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 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.