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 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 is filed by all persons (natural or juridical) whether resident or non-resident, including Estates and Trusts, who sells, exchanges, or disposes of a real property located in the Philippines classified as capital asset as defined under Sec. 39 (A)(1) of RA 8424 for the purpose of securing a Tax Clearance Certificate to effect transfer of ownership (title) of the property from the seller to the buyer. However, filing of the return is no longer required when the real property transaction involves the following: - it is not classified as a capital asset - not located in the Philippines - disposition is gratuitous - disposition is pursuant to the Comprehensive Agrarian Reform To be filed with the RDO having jurisdiction over the place where the property being transferred is located.
GSIS application form for compulsory life insurance
CIAP PCAB checklist and application forms for unlicensed contractor
NEDA guidelines
NEDA government-owned and controlled corporations guidelines
NEDA government financing institution guidelines
SEC registration form for clearing agency/securities depository
SEC registration form for clearing agency