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2113 Enhanced Voluntary Assessment Program - Application Form

Any person, natural or juridical, including estates and trusts, liable to pay any internal revenue tax covering taxable year ending December 31, 2004 and all prior years, who due to inadvertence or otherwise erroneously paid his/its internal revenue tax liabilities or failed to file tax returns/pay taxes, availing the EVAP pursuant to RR 18-2005, shall use this form.

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PSIC:

DLN:

ENHANCED VOLUNTARY
ASSESSMENT PROGRAM

Kawanihan ng Rentas Internas

BIR Form No.

APPLICATION FORM

Republika ng Pilipinas
Kagawaran ng Pananalapi

October 2005

2113

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

Date Filed ( MM / DD / YYYY )

2

Return

From

Period

To

3

Taxpayer Identification No.

6

Description

RDO Code 7 No. of Sheets

4 ATC

MC 032

Code

(mm/dd/yyyy)
5

Tax Type

8 Taxpayer Classification

9

Line of Business/Occupation

Attached
I
10

Taxpayers

N

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

11 Telephone Number

Name
12 Business/
Trade Name
13 Registered

14 Zip Code

Address
Computation of Payments
Tax Due/ Net VAT
Due

Tax Due/Net VAT Due

Base Year

Covered Year

Actual

Actual

Computed Amount
Using the Prescribed
Percentage

Minimum Amount
(Schedule 1)

* EVAP Payment
(Amount in Pesos)

15 Tax per return
(w/ returns filed)

16 Tax per return
(w/o returns filed in the covered
year)

17 Tax per return
(w/o returns filed or w/ zero tax
due in the base year)

18

Total EVAP Payment
I declare, under the penalties of perjury, that this statement has been made in good faith, verified by me, and to the best of my knowledge
and belief is a true, correct and complete declaration.

President/Vice President/Principal Officer/Accredited Tax
Agent/Authorized Representative/Taxpayer
(Signature Over Printed Name)

Title/Position of Signatory

TIN of Signatory

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

Date of Issuance

Date of Expiry

Remarks:

Evaluated by:

Complete as to documentary requirements

Signature Over Printed Name

Stamp of Receiving
Office
and Date of Receipt
(RO's Signature)

Others

Received by:

Approved by:
Signature Over Printed Name

Signature Over Printed Name

BIR Form No. 2113 page 2
Schedule I

Minimum EVAP Payment in Absolute Amount per Taxable Year
Individual

Kind of Tax
Income Tax
Improperly Accumulated
Earnings Tax
Value Added Tax
Percentage Tax
Excise Tax
Documentary Stamp Tax (DST on
business)
Withholding Tax

Estate/Trust

Corporation

Large Taxpayers

Taxpayers with cases
handled by the National
Investigation Division

10,000.00

50,000.00

100,000.00

1,000,000.00

1,000,000.00

100,000.00

1,000,000.00

1,000,000.00

20,000.00
10,000.00
20,000.00

100,000.00
50,000.00
100,000.00

200,000.00
200,000.00
200,000.00

2,000,000.00
2,000,000.00
2,000,000.00

2,000,000.00
2,000,000.00
2,000,000.00

10,000.00

50,000.00

100,000.00

1,000,000.00

1,000,000.00

10,000.00

50,000.00

100,000.00

1,000,000.00

1,000,000.00

100,000.00

1,000,000.00

1,000,000.00

Taxpayers under preferential rates

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

TAX 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

SAMPLE ILLUSTRATION – NON-LARGE CORPORATE TAXPAYER
Tax Due/ Net Vat Due
A
A. With Returns Filed

Base Year
B

550,000.00

Tax Due/ Net Vat Due
Covered year
C

600,000.00

B. Without Returns
Filed in the covered
year

EVAP payable on Income tax:
Computed Amt. per prescribed Percentage
D
Tax due Base year
Multiply by Prescribed Percentage
Resulting Amt .
Less: Actual Increase

550,000.00
20%
110,000.00
50,000.00

E

Add’l Increase Needed
Tax Due Base year

60,000.00
550,000.00

Multiply by prescribed Percentage
Declared Tax Due

Minimum
Amount

EVAP Payment
F
Whichever is higher between D or E

100,000.00

P 100,000.00
Declared Tax
Due

P 600,000.00

20%

Resulting Amt.

110,000.00

Less: Actual Increase Per declared tax due

Add: EVAP Payable higher
between D or E
100,000.00

50,000.00
Total Amount To be paid P700,000.00

550,000.00

600,000.00

C. Without Returns
Filed or with zero tax
due in the base year.

Add’l Increase Needed
Declared Tax Due in the Covered Year

60,000.00
600,000.00

Multiply by required Rate of additional
Payment
None

100,000.00
EVAP Payment

20%

(Whichever is higher between D or E)

600,000.00
Amount per prescribed Percentage

120,000.00

100,000.00

P 120,000.00

BIR FORM NO. 2113 – EVAP APPLICATION FORM
GUIDELINES AND INSTRUCTIONS

COVERAGE
Any person, natural or juridical, including estates and trusts, liable to pay any internal revenue
tax covering taxable year ending December 31, 2004 and all prior years, who due to inadvertence or
otherwise erroneously paid his/its internal revenue tax liabilities or failed to file tax returns/pay taxes,
may avail of the EVAP pursuant to RR18-2005.
THOSE NOT ELIGIBLE FOR AVAILMENT
1.
Those taxpayers who have already been issued a Final Assessment Notice (FAN)
on or before the effectivity of these regulations with respect to the internal
revenue taxes applicable to the taxable period(s) covered by the FAN;
2.
Persons under investigation as a result of verified information filed by a Tax
Informer under Section 282 of the NIRC, duly processed and recorded in the BIR
Official Registry Book on or before the effectivity of these regulations;
3.
Tax fraud cases already filed and pending in the Department of Justice or courts
for adjudication;
4.
Those with unpaid tax liability as admitted and reflected in the books of
accounts/records, or financial statements and tax returns of the covered period,
with respect to the tax type covered by the said admitted tax liability, unless they
first pay the same (i.e. DST payable, withholding tax payable, and unpaid
individuals’ second installment of income tax, etc.); and
5.
Cases handled by the BIR under the RATE Program.
DEADLINE IN THE FILING OF THE APPLICATION FORM AND PAYMENT OF THE
EVAP AMOUNT
- December 30, 2005
WHERE TO FILE THE APPLICATION FORM
The EVAP Application Form accomplished in triplicate copies, together with the copy of
Payment Form duly validated by the bank, shall be filed with the Revenue District Office/Large
Taxpayers Service/Large Taxpayers District Office, where the taxpayer is registered or required to be
registered and file the return on or before December 30, 2005.
NOTE:
1.
Net VAT Due – is equal to Total Output Tax less Total Input Tax.
2.
The Applicable tax type code description in Box No. 3 shall be taken from Schedule 1.
3.
This form shall be registered or accomplished per tax type.
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 EVAP amount.

DOCUMENTARY REQUIREMENTS:
1.
For EVAP applicant without returns filed in the covered year, the required regular
tax returns must be accomplished and the corresponding tax due plus the EVAP
amount payable must be paid using BIR Form 0614.
2.
Photocopy/ies of the following:
Income Tax (Including taxpayer with preferential rates e.g. PEZA, SBMA etc.)
•
BIR Form No. 1702 for the base year and covered year for corporate
taxpayers;
•
BIR Form No. 1701 for the base year and covered year for individual
taxpayers with mixed income or purely business income;
•
BIR Form No. 1700 for the base year and covered year for individual
taxpayers receiving purely compensation income;
Improperly Accumulated Earnings Tax
•
BIR Form No. 1704 for base year and covered year;
Value Added Tax
•
BIR Form No. 2550Q for the base year and covered year;
Percentage Tax
•
BIR Form No. 2551M or BIR Form No. 2551Q or 2552 or 2553 for the base
year and covered year;
Excise tax
•
Applicable Excise tax returns for the base year and covered year;
Documentary Stamp Tax
•
BIR Form No. 2000 for the base year and covered year;
Withholding Tax
•
Withholding tax returns for the base year and covered year;
Tax on One-time transaction
•
Applicable tax returns for the covered year.
Accrued Penalties
•
Applicable tax returns for the covered year or Assessment Notice, whichever
is applicable.
3.

Photocopy of duly validated BIR Form No. 0614-EVAP Payment Form.
 
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