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 is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on income payments subject to Final Withholding Taxes.
BIR application form for tax treaty relief dividend income