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0615 Improved Voluntary Assessment Program Payment Form

Any person, natural or juridical, including estates and trusts, liable to pay any internal revenue taxes covering the taxable year ending December 31, 2005 and fiscal year ending on any day not later than June 30, 2006 and all prior year, availing the Improved Voluntary Assessment Program under Revenue Regulations No. 18-2006 shall use this form.

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DLN:

PSIC:

Improved Voluntary Assessment
Program
Payment Form

Republika ng Pilipinas
Kagawaran ng Pananalapi

Kawanihan ng Rentas Internas

BIR Form No.

0615
October 2006

Fill in all applicable spaces. Mark all appropriate boxes with an "X"
1

Date Filed and Paid (MM / DD / YYYY) 2

Return

From

3

Period

To

4 ATC

Attached

No of Sheets

MC 032

(mm/dd/yyyy)
5

Part I
6

BCS No./Item No. (To be filled up by the BIR)

Tax Type Description

Tax Type Code

Background

Taxpayer Identification No.

7

Information

RDO Code 8

Taxpayer Classification
I

10

Taxpayer's

9

Line of Business/Occupation

N

(Last Name, First Name, Middle Name for Individuals) / (Registered Name for Non-Individuals)

Name
11

Business/Trade
Name

12 Telephone
Number

13 Registered
Address

14 Zip Code
15

Manner of Payment

SPF-(Improved Voluntary Assessment Program)
16 Type of Payment
Installment
Partial Payment, No. of Installment _____

Full Payment
Others (Specify) ___________________________

Final Payment
Part II

Computation of Tax
IVAP Payable and Paid (including tax due per regular return, if no return yet was filed in the covered year)

16

16

Stamp of

This is to acknowledge our participation to the Improved Voluntary Assessment Program. In this regard,
I declare, under the pains of perjury, that the above information are verified by me, and to the best of my

Receiving Office/AAB
and Date of Receipt

knowledge and belief are true and correct.

(RO's Signature/

President/Vice President/Principal Officer/Accredited Tax
Agent/Authorized Representative/Taxpayer

Title/Position of Signatory

TIN of Signatory

Bank Teller's Initial)

(Signature Over Printed Name)

Date of Issuance

Tax Agent Acc. No./Atty's Roll No. (if applicable)

Date of Expiry

Details of Payment

Part III
Particulars

Drawee Bank/Agency

MM

Number

DD

YYY

Amount

17B

17C

17D

Debit Memo
18 Check 18A

18B

18C

18D

19 Others

19B

19C

19D

17 Cash/Bank17A

19A

Machine Validation/Revenue Official Receipt Details (If not filed with the bank)

TAX
Code
XA
XP
XM
XG
XT
XF
IT
IE
CG
CS
ES

Description
EXCISE-ALCOHOL PRODUCTS
EXCISE-PETROLEUM PRODUCTS
EXCISE-MINERAL PRODUCTS
EXCISE-AUTOMOBILES & NON ESSENTIALS

EXCISE-TOBACCO PRODUCTS
TOBACCO INSPECTION AND
MONITORING FEES
INCOME TAX
IMPROPERLY ACCUMULATED EARNINGS TAX
CAPITAL GAINS TAX-REAL PROPERTY
(FINAL WITHHOLDING)
CAPITAL GAINS TAX - STOCKS
ESTATE TAX

Code
DN
VT
PT
PM
ST
SO
SL
DS
DO
AP
WB

TYPE
Description

DONOR'S TAX
VALUE-ADDED TAX
PERCENTAGE TAX-QUARTERLY
PERCENTAGE TAX - MONTHLY
PERCENTAGE TAX - STOCKS
PERCENTAGE TAX - STOCKS (IPO)
PERCENTAGE TAX - SPECIAL LAWS
DOCUMENTARY STAMP TAX REGULAR
DOCUMENTARY STAMP TAX-ONETT
ACCRUED PENALTIES
WITHHOLDING TAX FINAL (ON INTEREST
PAID ON DEPOSIT AND YIELD ON DEPOSIT
SUBSTITUTES/TRUST/ETC.)

Code
WC
WE
WF
WG
WO

WR
WW

Description
WITHHOLDING TAX-COMPENSATION
WITHHOLDING TAX-EXPANDED
WITHHOLDING TAX-FINAL
WITHHOLDING TAX - VAT AND OTHER
PERCENTAGE TAXES
WITHHOLDING TAX-OTHERS (ONE-TIME
TRANSACTION NOT SUBJECT TO
CAPITAL GAINS TAX)
WITHHOLDING TAX - FRINGE BENEFITS
WITHHOLDING TAX - PERCENTAGE TAX
ON WINNINGS AND PRIZES

BIR Form 0615-IVAP Payment Form
Guidelines and Instructions
Who Shall Use This Form
Any person, natural or juridical, including estates and trusts, liable to pay any internal revenue taxes covering the taxable year ending
December 31, 2005 and fiscal year ending on any day not later than June 30, 2006 and all prior years, availing the Improved Voluntary
Assessment Program under Revenue Regulations No. 18-2006 shall use this form.
When and Where to File and Pay
This form shall be filed in triplicate copies and tax shall be paid with any Authorized Agent Bank (AAB) under the jurisdiction of the
Revenue District Office/Large Taxpayers Service/Large Taxpayers District Office where the head office of the taxpayer is registered or required
to be registered and file the return. In places where there are no AABs, this form shall be filed and the tax shall be paid to the Revenue Collection
Officer or duly Authorized City or Municipal Treasurer of the Revenue District Office where the taxpayer is registered or required to be
registered and file the return. The Revenue Collection Officer or duly Authorized City or Municipal Treasurer shall issue a Revenue Official
Receipt (ROR) therefor.
Where this form is filed with an AAB, the taxpayer must accomplish and submit BIR-prescribed deposit slip, which the bank teller shall
machine validate as evidence that payment was received by the AAB. The AAB shall stamp mark this form with the word “Received” and also
machine validate it as proof of receipt of the IVAP payment of the taxpayer. The machine validation shall reflect the date of payment, amount
paid and transactions code, the name of the bank, branch code, teller’s code and teller’s initial. Bank debit memo number and date should be
indicated in the form for taxpayers paying under the bank debit system.
Installment Payment
When the IVAP amount is more than Five Million Pesos (P5M), the taxpayer may elect to pay the tax in three (3) equal installments
provided that all installment payments shall be made on or before December 29, 2006 unless extended by the Commissioner.
If any installment is not paid on or before the date fixed for its payment, the whole amount of tax unpaid becomes due and payable or
else, the IVAP application shall be denied and payment invalidated as IVAP payment.
A taxpayer may request in writing for an extension for installment payment of IVAP on the ground of financial incapacity. Such
request must be filed with and approved by the concerned Regional Director/Officer-In-Charge, Large Taxpayer Service together with the
following:
a.
Taxpayer must submit a list of banks in which he/it maintains bank deposits/accounts;
b. Taxpayer must execute a waiver of bank secrecy of deposits thereby authorizing the BIR to inquire into the bank accounts of the
taxpayer in order to verify his claim of financial incapacity;
c.
Taxpayer must submit a written undertaking to pay the IVAP installments within a period not exceeding six (6) months from date of
filing his/its IVAP application; and
d. Taxpayer must put up a bond corresponding to the installment payments to be made if the tax case is prescribing within six (6) months
from the date of filing the IVAP application.
NOTE:
1. This form shall cover tax liabilities for one (1) taxable year or taxable one time transaction for one taxable period.
2. This form shall be accomplished per tax type.
3. The applicable tax type codes description for Item No. 5 shall be taken from the schedule above.
4. If there is no return filed in the covered year, the regular return shall still be accomplished and a copy be attached to this form upon
submission to the pertinent BIR office. The total payment therefore shall be the tax due per return plus the IVAP amount.
 
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