REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
REVENUE DISTRICT OFFICE 113-A, DAVAO CITY

TAXPAYERS’
COMPLIANCE GUIDE
(as of January 15, 2019)

website: https://www.bir.gov.ph
Telephone Numbers:
Client Support Section (082) 285-7205; (082) 224-0221 (FAX)
CSS - ONETT (082) 301-8894
Collection Section (082) 221-8678; (082) 282-8085
RDO 113 - eLounge (082) 298-2533
Administrative Section (082) 221-7715
Assessment Section (082) 224-0224; (082) 282-8081
 TAXPAYERS’ COMPLIANCE GUIDE

A. Registration (Section 236 of NIRC)

1. Employees – within ten (10) days from date of employment (BIR Form 1902)

2. Business – before commencement of the business and payment of any tax due
 Form 1901 – Individual (Self-employed)
 Form 1904 – For One Time Transaction (ONETT)
 Form 1903 – Corporation/Partnership

Notes: 1.) A person maintaining a head office, branch or facility shall register with the Revenue District Office (RDO) having
jurisdiction over the head office, branch or facility. For purposes of this Section, the term “facility” may include
but not limit to sales outlets, places of production, warehouses or storage places (RR 11-2018)

2.) The TIN shall be immediately tagged as “cancelled” by the RDO upon submission of the notice of death & death
certificate of the descendent and proceed with the processing and issuance of the TIN of the estate.

Annual Registration Fee – P 500.00 for every separate or distinct establishment or place of business, including facility types
where sales transactions occur to be paid upon registration for new registrant and on or before January 31 every year
for old registrant using BIR Form 0605.

Original Copies of BIR Certification of Registration and Annual Registration Fee (BIR Form 0605) – must be displayed at a
conspicuous place at the taxpayers’ place of business

B. Books of Accounts (Section 232 of NIRC; RMC 82-2008)

1. Newly registered taxpayers – shall present the Manual Books of Accounts for registration with the RDO having jurisdiction
over the place of business before the same can be used for recording business transactions.
2. Existing Business – Manual books of accounts previously registered but whose pages are not yet fully exhausted can still
be used in the succeeding years without need of re-registering. The registration of the new set shall only be at the time
when the pages of the previously registered books have all been exhausted.
 Books of Accounts & other accounting records must be kept at the place of business and up-to-date recording of business
transactions must be maintained.
 Deadline for registration of computerized books of accounts is Jan. 30 of the following years (RMO 20-2002) while the
loose-leaf bound books of accounts is on the 15th day after the end of the calendar year (RMC 13-1982).

C. Issuance of Official Receipt, Sales Invoice and Commercial Invoices (Section 237 of NIRC)

All persons subject to internal revenue taxes shall for each sale or transfer of merchandise or for services rendered issue
duly registered receipts or sales or commercial invoices. Use of cash register/POS machines whether for issuance of
receipts or cash depository must be authorized by the RDO where the business is located. Original copy of the Permit
must be posted on the Cash Register/POS Machine (RR 10-1999; RR 11-2004; RMO 10-2005).

Notice for the issuance of Sales/Commercial Invoice and/or Official Receipt shall be posted at a conspicuous place at the
taxpayer’s place of business (RR 4-2000).

D. Cancellation of Registration (Section 236F; Section 52C of NIRC)

The registration of any person who ceases to be liable to tax type shall be cancelled upon filing with Revenue District
Office, where he is registered, an application for registration information update using BIR Form 1905. A corporation
contemplating dissolution or re-organization shall within thirty (30) days render a correct return to the Commissioner
verified under oath.

Note: Updates/Change of Information – BIR Form 1905 shall be accomplished and filed within ten (10) days from the date
such change is effected.
 SCHEDULE OF FILING AND PAYMENT FOR TAXES DUE

I. Income Tax Teturns (Sec. 74 of NIRC) II. Income Tax Teturns (Sec. 75 of NIRC)
For Individuals For Corporation/Partnership
Calendar Year Calendar Year
Period Applicable Required Period Applicable Required
Due Date Due Date
Covered Month Forms Covered Month Forms
January to January to
1st Quarter 1701Q May 15 1st Quarter 1702Q May 30
March March
April to April to
2nd Quarter 1701Q August 15 2nd Quarter 1702Q August 29
June June
July to July to
3rd Quarter 1701Q November 15 3rd Quarter 1702Q November 29
September September
January to April 15 of January to April 15 of
Annual Return 1701 Annual Return 1702
December following Year December following Year

Note: For Fiscal Year – the quarterly returns must be filed and paid within sixty (60) days after the end of the quarter and the
annual return at the 15th day of the 4th month after the end of accounting period or taxable year.

III. Withholding Tax Returns

Under Manual Filing and Payment System (OTC) Under Electronic Filing & Payment System (eFPS)
Creditable Withholding Creditable Withholding Creditable Withholding
Period eFilling ePayment
Tax - Expanded Tax on Compensation Tax Final
Covered
Required Required Required Expanded
Due Date Due Date Due Date All Withholdings Compensation
Forms Forms Forms and Final
January 0619E Feb-10 1601C Feb-10 0619F Feb-10 Feb-15 Feb-15
February 0619E Mar-10 1601C Mar-10 0619F Mar-10 Mar-15 Mar-15
March 1601EQ Apr-30 1601C Apr-10 1601FQ Apr-30 Apr-30 Apr-15
April 0619E May-10 1601C May-10 0619F May-10 May-15 May-15
May 0619E Jun-10 1601C Jun-10 0619F Jun-10 Jun-15 Jun-15
June 1601EQ Jul-31 1601C Jul-10 1601FQ Jul-31 Staggered Jul-31 Jul-15
July 0619E Aug-10 1601C Aug-10 0619F Aug-10 (see table at back) Aug-15 Aug-15
August 0619E Sep-10 1601C Sep-10 0619F Sep-10 Sep-15 Sep-15
September 1601EQ Oct-31 1601C Oct-10 1601FQ Oct-31 Oct-31 Oct-15
October 0619E Nov-10 1601C Nov-10 0619F Nov-10 Nov-15 Nov-15
November 0619E Dec-10 1601C Dec-10 0619F Dec-10 Dec-15 Dec-15
December 1601EQ Jan-31 1601C Jan-15 1601FQ Jan-31 Jan-31 Jan-15

Period Covered Required Forms Under Manual Filing and Payment System (OTC) Under Electronic Filing & Payment System (eFPS)
January to
1600 10th day of ff. month N/A N/A
December
1st to 4th
1603 10th day of the month ff. the end of Quarter 15th day of the month ff. the end of the Quarter
Quarter
1601C – Monthly Remittance Return of Income Taxes Withheld on Compensation
1601EQ – Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded)
0619E – Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded)
1601FQ – Quarterly Remittance Return of Final Income Taxes Withheld
0619F – Monthly Remittance Form for Final Income Taxes Withheld
1600 – Monthly Remittance Form of VAT and Percentage Taxes Withheld
1603 – Quarterly Remittance Return of Final Income Taxes Withheld (Fringe Benefit Tax)

Annual Information Return on taxes withheld on compensation and final withholding taxes shall be submitted in soft copy if any taxpayer
has ten (10) or more employees (RR 3-2002 as amended)
Period Covered Required Form Due Date
For taxable year 1604CF On or before January 31 of the ff. year

Annual Information Return of Creditable Income Taxes Withheld (Expanded & Income Exempt from Withholding Taxes
Period Covered Required Form Due Date
For taxable year 1604E On or before March 1 of the ff. year
IV. Value-Added Tax Returns (Sec. 114 of NIRC)
A. Calendar Year Accounting Period
Under Manual Filing and Payment Under Electronic Filing & Payment System
Period Covered
System (OTC) (eFPS)
Quarter Months Required Forms Due Date eFilling ePayment
January 2550M Feb-20 Staggered (See below) Feb-25
1st Quarter February 2550M Mar-20 Staggered (See below) Mar-25
March 2550Q Apr-25 Apr-25 Apr-25
April 2550M May-20 Staggered (See below) May-25
2nd Quarter May 2550M Jun-20 Staggered (See below) Jun-25
June 2550Q Jul-25 Jul-25 Jul-25
July 2550M Aug-20 Staggered (See below) Aug-25
3rd Quarter August 2550M Sep-20 Staggered (See below) Sep-25
September 2550Q Oct-25 Oct-25 Oct-25
October 2550M Nov-20 Staggered (See below) Nov-25
4th Quarter November 2550M Dec-20 Staggered (See below) Dec-25
December 2550Q Jan-25 Jan-25 Jan-25

B. Fiscal Year Accounting Period – filing of VAT returns for taxpayers following the fiscal year accounting period shall be synchronized with
the income tax filing.

V. Percentage Tax Returns (Sec. 128 of NIRC)

Period Covered Under Manual Filing and Payment Under Electronic Filing & Payment System
Quarter Months Required Forms Due Date eFilling ePayment
1st Quarter January to March 2551Q Apr-25 Apr-25 Apr-25
2nd Quarter April to June 2551Q Jul-25 Jul-25 Jul-25
3rd Quarter July to September 2551Q Oct-25 Oct-25 Oct-25
4th Quarter October to December 2551Q Jan-25 Jan-25 Jan-25

VI. Documentary Stamp Tax Returns (Sec. 200 of NIRC; RR 12-2001)

Required Form Due Date
For documents made, signed, On or before the 5th day after the close of the
2000
accepted, transferred within the month when the taxable document was made,
2000OT
month signed, accepted and transferred.

VII. Annual Inventory List – to be submitted to the Revenue District Office where the Head Office/ place of business is located on or before
January 30 of the following year.

VIII. Capital Gains Tax on Real Property/ Share of Stock & Donors Tax Returns (Sec 51C of NIRC)
Required Form Due Date
Sales of Real Property 1706
Shall be filed and paid within 30 days from date
Sale of Shares of Stock 1707
the document was signed or executed
Donor's Tax 1800
Withholding Tax (ONETT) 1606 On or before 10th of the ff. month

IX. Estate Tax Return (Sec. 91 of NIRC)

Tax Type Required Form Due Date
Shall be filed and paid within 1 year from the date
Estate Tax 1801
of decedent's death

SCHEDULE OF STAGGERED FILING OF RETURNS (RR 26-2002)

Group Monthly Withholding Tax (Except 1600)
A Fifteen (15) days ff.. the end of the month
B Fourteen (14) days ff. the end of the month
C Thirteen (13) days ff. the end of the month
D Twelve (12) days ff. the end of the month
E Eleven (11) days ff. the end of the month
Monthly VAT Declaration & Percentage Tax Returns
Twenty-five (25) days ff. the end of the month
Twenty-four (24) days ff. the end of the month
Twenty-three (23) days ff. the end of the month
Twenty-two (22) days ff. the end of the month
Twenty-one (21) days ff. the end of the month