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    Final Withholding Tax: BIR Quarterly, Monthly or Annually Deadline

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    Mary Christine Formiloza Macalinao
    This document outlines various Philippine tax forms, including their definitions, filing frequencies, and deadlines. It provides information on final withholding tax forms, capital gains tax forms, regular income tax forms, improperly accumulated earnings tax forms, withholding tax on compensation forms, and certificate forms. The forms must be filed either monthly, quarterly, annually, or within a certain number of days depending on the specific tax requirement.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    Final Withholding Tax: BIR Quarterly, Monthly or Annually Deadline

    Uploaded by

    Mary Christine Formiloza Macalinao
    126 views2 pages
    This document outlines various Philippine tax forms, including their definitions, filing frequencies, and deadlines. It provides information on final withholding tax forms, capital gains tax forms, regular income tax forms, improperly accumulated earnings tax forms, withholding tax on compensation forms, and certificate forms. The forms must be filed either monthly, quarterly, annually, or within a certain number of days depending on the specific tax requirement.

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    BIR FORM

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    This document outlines various Philippine tax forms, including their definitions, filing frequencies, and deadlines. It provides information on final withholding tax forms, capital gains tax forms, regular income tax forms, improperly accumulated earnings tax forms, withholding tax on compensation forms, and certificate forms. The forms must be filed either monthly, quarterly, annually, or within a certain number of days depending on the specific tax requirement.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    126 views2 pages

    Final Withholding Tax: BIR Quarterly, Monthly or Annually Deadline

    Uploaded by

    Mary Christine Formiloza Macalinao
    This document outlines various Philippine tax forms, including their definitions, filing frequencies, and deadlines. It provides information on final withholding tax forms, capital gains tax forms, regular income tax forms, improperly accumulated earnings tax forms, withholding tax on compensation forms, and certificate forms. The forms must be filed either monthly, quarterly, annually, or within a certain number of days depending on the specific tax requirement.

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    Quarterly,

    BIR Definition Monthly or Deadline


    Annually
    FINAL WITHHOLDING TAX
    Form 0619-F on or before the 10th day of the month following the
    Monthly Remittance Form Monthly
    months
    on or before the 10th day of the month following the
    Form 0619-E Expanded withholding tax Monthly
    months
    -For eFPS Monthly Group A – 15 days following the end of the month
    Group B – 14 days following the end of the month
    Group C - 13 days following the end of the month
    Group D - 12 days following the end of the month
    Group E - 11 days following the end of the month
    - Quarterly Remittance Return Quarterly on or before the last day of the month after each
    Form 1601-FQ of Final Income Taxes Withheld quarter

    CAPITAL GAINS TAX


    Capital gains tax return for Every transaction - Shall be filed within 30 days after each sale,
    onerous transfer of shares of exchange, and other disposition of stocks.
    Form 1707
    stocks not traded through the
    Local Stock Exchange
    Annual Capital gains tax return Annually – shall be filed on or before 15th day of the 4th month
    for onerous transfer of shares of following the taxable year
    Form 1707-A
    stocks not traded through the
    Local Stock Exchange
    Capital gains tax return for Every transaction -due within 30 days from the date sale or exchange
    onerous transfer of Real
    Form 1706 Property classified as Capital
    Asset (both taxable and
    exempt)
    REGULAR INCOME TAX
    Individuals
    Purely employed taxpayer
    (required if has other taxable
    Form 1700 Annually
    income or has more than 1
    employer)
    Purely in business/profession,
    Form 1701A using itemized, OSD or 8% Annually
    optional income tax
    Mixed income earners, Estate
    Form 1701 Annually On or before 15TH day of the 4th month following the
    and trusts
    taxable year of the taxpayer
    Corporation Annually
    Corporations subject only to 30%
    Form 1702-RT Annually
    RIT
    Corporations subject to special
    Form 1702-MX Annually
    or combination of tax rates
    Corporations that is exempt (if
    Form 1702-EX with gross income, subject to RIT Annually
    or special rate)

    Engaged in business/profession (45 days from the end of the 1st 3 quarter)

    Form 1701Q Quarterly 1st quarter May 15, same year


    2nd quarter August 15. same year
    rd
    3 quarter November 15, same year
    Corporation (60 days from the end of the quarter)

    Form 1701Q Quarterly 1st quarter 60 days end of 1st q.


    2nd quarter 60 days end of 2nd q
    3rd quarter 60 days end of 3rd q
    Improperly Accumulated Within 15 days after the close of the year
    Form 1704 Earnings Tax return for immediately succeeding taxpayer’s covered taxable
    Corporation year
    Annual income Information
    Return (For non-resident/OCW On or before 15TH day of the 4th month following the
    Form 1703 Annually
    and seamen – Foreign Sourced taxable year of the taxpayer
    Income)
    Information Return on
    Transactions with Related
    Form 1709
    Party(International and/or
    Domestic)
    WITHHHOLDNG TAX ON
    COMPENSATION
    Monthly Remittance Return of On or before the 10th day of the following month the
    Income Taxes Withheld on withholding was made except for taxes withheld for
    Form 1601-C Monthly
    Compensation December which shall be filed/paid on or before
    January 15 of the succeeding year
    Annual Information Return of
    Income Taxes Withheld on
    On or before January 31 of the following calendar
    Form 1604-C Compensation and Final Annually
    year
    Withholding taxes

    CERTIFICATE
    Certificate of Compensation or
    Form 2316 On or before January 31 of the succeeding year
    Income Taxes Withheld
    Certificate of final tax withheld
    Form 2306
    at source
    Certificate of creditable tax
    Form 2307
    withheld at source
    Certificate of income payment
    Form 2304
    not subject to withholding tax

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