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BIR Forms

VAT Registered – Single Proprietorship

  • Withholding Tax Expanded
    • 1601E (Filed every 10 th day of the following month)
    • 1604E Annual Information Return (Filed every March 01)
  • Withholding Tax Compensation
    • 1601-C (Filed every 10 th day of the following month)
    • 1604-CF Annual Information Return (Filed every January 31)
  • Income Tax (VAT Registered)
    • 2550M (Filed every 20 th day of the following month)
    • 2550Q (Every 25 th day after the close of each month)
    • 1701Q (Every 20 th day after the close of each quarter)
    • 1701 Annual Income Tax Return (Filed on or before April 15 th of the following year)

VAT Registered – Partnership / Corporation

  • Withholding Tax Expanded
    • 1601E (Filed every 10 th day of the following month)
    • 1604E Annual Information Return (Filed every March 01)
  • Withholding Tax Compensation
    • 1601-C (Filed every 10 th day of the following month)
    • 1604-CF Annual Information Return (Filed every January 31)
  • Income Tax (VAT Registered)
    • 2550M (Filed every 20 th day of the following month)
    • 2550Q (Every 25 th day after the close of each month)
    • 1702Q (Every 20 th day after the close of each quarter)
    • 1702 Annual Income Tax Return (Filed on or before April 15 th of the following year)
  • Percentage Tax (Non-VAT Registered)
    • 2551M (Filed every 20 th day of the following month)
    • 2551Q (Filed every 25 th day after the close of each month)
    • 1701/1702 Annual Income Tax Return (Filed on or before April 15 th of the following year)
  • Creditable Withholding Tax at Source (CWT). This is attached to the following with different deadlines:
    • For Expanded Withholding Tax: to be filed on or before the 20th day of the month following the taxable quarter, the form must be attached to 1701 or 1702 forms, in which case the amount is allowed to become tax credit against taxable income.
    • For Percentage Tax on government money payments: Certificate must be attached to 2551 forms and must be issued on or before the 10th day of the following month.
    • For VAT Withholding certificate must be issued on or before the tenth day of the month following the month when withholding was made. To be attached to 2550 forms.