Republic of the Philippines

For BIR BCS/

Department of Finance
Use Only Item
Bureau of Internal Revenue
BIR Form No.
Quarterly Percentage Tax Return
2551Q Enter all required information in CAPITAL LETTERS using BLACK ink. Mark applicable
January 2018 (ENCS) boxes with an “X”. Two copies MUST be filed with the BIR and one held by the Taxpayer.
Page 1 2551Q 01/18ENCS P1

1 For the Calendar Fiscal 3 Quarter 4 Amended Return? 5 Number of Sheet/s

2 Year Ended (MM/YYYY) 1st 2nd 3rd 4th Yes No Attached

Part I – Background Information

6 Taxpayer Identification Number (TIN) - - - 7 RDO Code
8 Taxpayer’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

9 Registered Address (Indicate complete address. If branch, indicate the branch address. If the registered address is different from the current address, go to the RDO to update registered address by using BIR Form No. 1905)

9A ZIP Code
10 Contact Number (Landline/Cellphone No.) 11 Email Address

Are you availing of tax relief under

12 Special Law or International Tax Treaty? Yes No 12A If yes, specify
13 Only for individual taxpayers whose sales/receipts are subject to Percentage Tax under Section 116 of the Tax Code, as amended:
What income tax rates are you availing? (choose one)
(To be filled out only on the initial Graduated income tax rate on net
8% income tax rate on gross sales/receipts/others
quarter of the taxable year) taxable income
Part II – Total Tax Payable
14 Total Tax Due (From Schedule 1 Item 7) .
Less: Tax Credit/Payment (attach proof)
15 Creditable Percentage Tax Withheld per BIR Form No. 2307 .
16 Tax Paid in Return Previously Filed, if this is an Amended Return .
17 Other Tax Credit/Payment (specify) __________________________________ .
18 Total Tax Credits/Payments (Sum of Items 15 to 17) .
19 Tax Still Payable/(Overpayment) (Item 14 Less Item 18) .
Add: Penalties
20 Surcharge .
21 Interest .
22 Compromise .
23 Total Penalties (Sum of Items 20 to 22) .
24 TOTAL AMOUNT PAYABLE/(Overpayment) (Sum of Items 19 and 23) .
If overpayment, mark one box only: To be refunded To be issued a Tax Credit Certificate
I/We declare under the penalties of perjury that this return, and all its attachments, have been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is true and correct
pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I give my consent to the processing of my information as
contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If Authorized Representative, attach authorization letter)
For Individual: For Non-Individual:

Signature over Printed Name of President/Vice President/

Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent
(Indicate title/designation and TIN)
Authorized Officer or Representative/Tax Agent
(Indicate title/designation and TIN)
Tax Agent Accreditation No./ Date of Issue Expiry Date
Attorney’s Roll No. (If applicable) (MM/DD/YYYY) (MM/DD/YYYY)
Part III – Details of Payment
Drawee Bank/
Particulars Agency Number Date (MM/DD/YYYY) Amount
25 Cash/Bank Debit Memo .
26 Check .
27 Tax Debit Memo .
28 Others (Specify below)
.
Machine Validation/Revenue Official Receipt (ROR) Details (if not filed with an Authorized Agent Bank) Stamp of receiving Office/AAB and Date of Receipt
(RO’s Signature/Bank Teller’s Initial)

*NOTE: Please read the BIR Data Privacy Policy found in the BIR website (www.bir.gov.ph)
 BIR Form No.

2551Q Quarterly Percentage Tax Return

January 2018 (ENCS)
Page 2 2551Q 01/18ENCS P2
TIN Taxpayer’s Last Name (if Individual) / Registered Name(if Non-Individual)

Schedule 1 – Computation of Tax (Attach additional sheet/s, if necessary)

Alphanumeric Tax Tax
Taxable Amount Tax Due
Code (ATC) Rate
1 . % .
2 . % .
3 . % .
4 . % .
5 . % .
6 . % .
7 Total Tax Due (Sum of Items 1 to 6)(To Part II Item 14) .
Table 1 – Alphanumeric Tax Code (ATC)
ATC Percentage Tax On Tax Rate
PT 010 Persons exempt from VAT under Sec. 109(BB) (Sec. 116) 3%
PT 040 Domestic carriers and keepers of garages (Sec. 117) 3%
PT 041 International Carriers (Sec. 118) 3%
PT 060 Franchises on gas and water utilities (Sec. 119) 2%
PT 070 Franchises on radio/TV broadcasting companies whose annual gross receipts do not exceed P10 M (Sec. 119) 3%
PT 090 Overseas dispatch, message or conversation originating from the Philippines (Sec. 120) 10%
PT 140 Cockpits (Sec. 125) 18 %
PT 150 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars, karaoke television, karaoke
18 %
boxes, music lounges and other similar establishments (Sec. 125)
PT 160 Boxing Exhibition (Sec. 125) 10 %
PT 170 Professional Basketball Games (Sec. 125) 15 %
PT 180 Jai-alai and Race Tracks (Sec. 125) 30 %
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions (Sec. 121)
1) On interest, commissions and discounts from lending activities as well as income from financial leasing,
on the basis of remaining maturities of instruments from which such receipts are derived
PT 105 - Maturity period is five (5) years or less 5%
PT 101 - Maturity period is more than five (5) years 1%
PT 102 2) On dividends and equity shares and net income of subsidiaries 0%
PT 103 3) On royalties, rentals of property, real or personal, profits from exchange and all other gross income 7%
PT 104 4) On net trading gains within the taxable year on foreign currency, debt securities, derivatives and other financial instruments 7%
Tax on Other Non-Bank Financial Intermediaries not Performing Quasi-Banking Functions (Sec. 122)
1) On interest, commissions and discounts from lending activities as well as income from financial leasing,
on the basis of remaining maturities of instruments from which such receipts are derived
PT 113 - Maturity period is five (5) years or less 5%
PT 114 - Maturity period is more than five (5) years 1%
PT 115 2) From all other items treated as gross income under the code 5%
PT 120 Life Insurance Premiums (Sec. 123) 2%
Agents of Foreign Insurance Companies (Sec. 124)
PT 130 1) Insurance Agents 4%
PT 132 2) Owners of property obtaining insurance directly with foreign insurance companies 5%
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue

BIR Form No.

Quarterly Value-Added Tax (VAT) Return
2550Q Enter all required information in CAPITAL LETTERS using BLACK ink. Mark applicable boxes with an
January 2023 (ENCS) “X”. Two copies MUST be filed with the BIR and one held by the Taxpayer.
Page 1 2550Q 01/23ENCS P1

1 For the Calendar Fiscal 3 Quarter 1st 3rd 4 Return From

Period
2 Year Ended (MM/YYYY) 2nd 4th (MM/DD/YY) To

5 Amended Return? Yes No 6 Short Period Return? Yes No 7 Number of Sheet/s Attached
Part I – Background Information
8 Taxpayer Identification Number (TIN) - - - 0 0 0 0 0 9 RDO Code
10 Taxpayer’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

11 Registered Address (Indicate complete address. If branch, indicate the branch address. If the registered address is different from the current address, go to the RDO to update registered address by using BIR Form No. 1905)

11A ZIP Code

12 Contact Number (Landline/Cellphone No.) 13 Email Address

Are you availing of tax relief under

14 Special Law or International Tax Treaty? Yes No 14A If yes, specify
Part II – Total Tax Payable
15 Net VAT Payable/(Excess Input Tax) (From Part IV, Item 56) .
Less: Total Tax Credits/Payments
16 Creditable VAT Withheld (From Part V - Schedule 3, Column D) .
17 Advance VAT Payments (From Part V - Schedule 4) .
18 VAT paid in return previously filed, if this is an amended return .
19 Other Credits/Payment (Specify) ___________________________________ .
20 Total Tax Credits/Payment (Sum of Items 16 to 19) .
21 Tax Still Payable/(Excess Credits) (Item 15 Less Item 20) .
Add: Penalties 22 Surcharge .
23 Interest .
24 Compromise .
25 Total Penalties (Sum of Items 22 to 24) .
26 TOTAL AMOUNT PAYABLE/(Excess Credits) (Sum of Items 21 and 25) .
I/We declare under the penalties of perjury that this return, and all its attachments, have been made in good faith, verified by me/us, and to the best of my/our
knowledge and belief, is true and correct pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority
thereof. Further, I/we give my/our consent to the processing of my/our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate
and lawful purposes. (If Authorized Representative, attach authorization letter and indicate TIN)
For Individual: For Non-Individual:

Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent Signature over Printed Name of President/Vice President/Authorized
(Indicate Title/Designation and TIN) Officer or Representative/Tax Agent (Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Expiry Date
Attorney’s Roll No. (If applicable) (MM/DD/YYYY) (MM/DD/YYYY)
Part III – Details of Payment
Drawee
Particulars Number Date (MM/DD/YYY) Amount
Bank/Agency
27 Cash/Bank Debit Memo .
28 Check .
29 Tax Debit Memo .
30 Others (Specify below)
.
Machine Validation/Revenue Official Receipt (ROR) Details (if not filed with an Authorized Agent Bank) Stamp of Receiving Office/AAB and Date of Receipt
(RO’s Signature/Bank Teller’s Initial)

*NOTE: The BIR Data Privacy Policy is in the BIR website (www.bir.gov.ph)
 BIR Form No.

2550Q Quarterly Value-Added Tax (VAT) Return

January 2023 (ENCS)
Page 2 2550Q 01/23ENCS P2
TIN Taxpayer’s Last Name (if Individual)/ Registered Name (if Non-Individual)
0 0 0 0 0
Part IV – Details of VAT Computation
Total Sales and Output Tax A. Sales for the Quarter (Exclusive of VAT) B. Output Tax for the Quarter
31 VATable-Sales to Private Individuals/
Corporations . .
32 VATable-Sales to Government . .
33 Zero-Rated Sales .
34 Exempt Sales .
35 Total Sales & Output Tax Due
(Sum of Items 31A to 34A)/(Sum of Items 31B and 32B) . .
Less: Allowable Input Tax B. Input Tax
36 Input Tax Carried Over from Previous Quarter .
37 Input Tax Deferred on Capital Goods Exceeding P1 Million from Previous Quarter (From Part V - Schedule 1 Col E) .
38 Transitional Input Tax .
39 Presumptive Input Tax .
40 Others (Specify) ___________________________________________________ .
41 Total (Sum of Items 36B to 40B) .
Current Transactions A. Purchases B. Input Tax
42 Domestic Purchases . .
43 Services Rendered by Non-residents . .
44 Importations . .
45 Others (Specify) ________________ . .
46 Domestic Purchases with No Input Tax .
47 VAT- Exempt Importations .
48 Total Current Purchases/Input Tax
(Sum of Items 42A to 47A)/(Sum of Items 42B to 45B) . .
49 Total Available Input Tax (Sum of Items 41B and 48B) .
Less: Deductions from Input Tax B. Input Tax
50 Input Tax on Purchases/Importation of Capital Goods exceeding P1 Million deferred for the succeeding period
(From Schedule 1, Column I) .
51 Input Tax Attributable to VAT Exempt Sales (From Part V - Schedule 2) .
52 VAT Refund/TCC claimed .
53 Others (Specify) ___________________________________________________ .
54 Total Deductions from Input Tax (Sum of Items 50B to 53B) .
55 Total Allowable Input Tax (Item 49B Less Item 54B) .
56 Net VAT Payable/(Excess Input Tax) (Item 35B Less Item 55B) (To Part II, Item 15) .
Part V – Schedules
Schedule 1 – Amortized Input Tax from Capital Goods (Attach additional sheet/s, if necessary)
Date Purchased/ Source Amount of Purchases/ Balance of Input Estimated Recognized Life Allowable Input Balance of Input Tax
Imported Description Importation of Capital Tax from Life (in Months) Tax for the to be carried to Next
Code*
(MM/DD/YYYY) Goods Exceeding P 1 M Previous Period (in months) Remaining Life Period** Period (E) Less (H)
(A) (B) (C) (D) (E) (F) (G) (H) (I)

Total (Column E - To Part IV, Item 37B)/(Column I - To Part IV, Item 50B)
* D for Domestic Purchase; I for Importation **E divided by G multiplied by the Number of months in use during the quarter
Schedule 2 - Input Tax Attributable to VAT Exempt Sales
Input Tax directly attributable to VAT Exempt Sale
Add: Ratable portion of Input Tax not directly attributable to any activity:
VAT Exempt Sale
Total Sales
X Amount of Input Tax not directly attributable
Total Input Tax attributable to Exempt Sale (To Part IV, Item 51)
Schedule 3 – Creditable VAT Withheld (Attach additional sheet/s, if necessary)
(A) Period Covered (B) Name of Withholding Agent (C) Income Payment (D) Total Tax Withheld

Total (Column D - To Part II, Item 16)

Schedule 4 – Advance VAT Payment (Attach additional sheet/s, if necessary)
(A) Period Covered (B) Name of Miller (C) Name of Taxpayer (D) Official Receipt Number (E) Amount Paid

Total (To Part II, Item 17)

 For BIR Republic of the Philippines
BCS/
Use Only: Department of Finance
Item:
Bureau of Internal Revenue
BIR Form No.

1800 Donor’s Tax Return

Enter all required information in CAPITAL LETTERS using BLACK ink. Mark applicable boxes with an “X”.
January 2018 (ENCS)
Page 1 Two copies MUST be filed with the BIR and one held by the taxpayer.
1800 01/18ENCS P1
1 Date of Donation 3 No. of Sheet/s 4 Alphanumeric
2 Amended Return? Yes No DN 010
(MM/DD/YY) Attached Tax Code (ATC)
Part I – Taxpayer Information
5 Donor’s Taxpayer Identification Number (TIN) - - - 0 0 0 0 0 6 RDO Code
7 Donor’s Name (Last Name, First Name, Middle Name for Individuals OR Registered Name for Non-Individuals)

8 Registered Address (Indicate complete address. If branch, indicate the branch address. If the registered address is different from the current address, go to the RDO to update registered address by using BIR Form No. 1905)

8A ZIP Code
9 Residence Address (Indicate complete address at the time of donation)

9A ZIP Code 9B RDO Code

10 Contact Number 11 Email Address

12 Donee’s Name (Attach additional sheet/s, if necessary) Donee’s Taxpayer Identification Number
(Last Name, First Name, Middle Name for Individuals OR Registered Name for Non-Individuals)
A
B
C
D
E
13 Are you availing of tax relief under a Yes No 13A If yes,
Special Law/International Tax Treaty? specify

Part II – Computation of Tax

14 Total Net Gifts Subject to Tax (From Part IV Item 38) .
15 Applicable Donors Tax Rate 6 . 0%
16 Total Donor’s Tax Due (Item 14 x Item 15) .
17 Less: Tax Credit Payments
17A Payments for Prior Gifts During the Calendar Year .
17B Foreign Donor’s Tax Paid (Subject to limitation under Section 101 of the NIRC) .
17C Tax Paid in Previously Filed Return, if this is an Amended Return .
17D Total Tax Credits/Payments (Sum of Items 17A to 17C) .
18 Tax Payable/(Overpayment) (Item 16 Less Item 17D) .
19 Add: Penalties
19A Surcharge .
19B Interest .
19C Compromise .
19D Total Penalties (Sum of Items 19A to 19C) .
20 TOTAL AMOUNT PAYABLE/(Overpayment) (Sum of Items 18 and 19D) .
In case of overpayment, apply for tax refund using BIR Form No. 1914 (Application for Tax Credits / Refunds)
I/We declare under the penalties of perjury that this return, and all its attachments, have been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is true and correct pursuant to the provisions of
the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I/we give my/our consent to the processing of my/our information as contemplated under the *Data Privacy Act of 2012 (R.A.
No. 10173) for legitimate and lawful purposes. (If Authorized Representative, attach Special Power of Attorney)
For Individual: For Non-Individual:

Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent Signature over Printed Name of President/Vice President/Authorized Officer or Representative/Tax Agent
(Indicate title/designation and TIN) (Indicate title/designation and TIN)
Tax Agent Accreditation No. / Date of Issue Date of Expiry
Attorney’s Roll No. (If applicable) (MM/DD/YYYY) (MM/DD/YYYY)

Part III – Details of Payment

Drawee Bank/
Details of Payment Agency Number Date (MM/DD/YYYY) Amount
21 Cash/Bank Debit Memo .
22 Check .
23 Tax Debit Memo .
24 Others (Specify below)
.
Machine Validation Stamp of Authorized Agent Bank and Date of Receipt
(Bank Teller’s Initial)

*NOTE: The BIR Data Privacy Policy is in the BIR website (www.bir.gov.ph)
 Donor’s Tax Return
BIR Form No.
1800
January 2018 (ENCS)
Page 2
1800 01/18ENCS P2
TIN Donor’s Name
0 0 0 0 0
Part IV – Computation of Tax
25 Personal Properties (From Part V Schedule A) .
26 Real Properties (From Part V Schedule B) .
27 Total Gifts in this Return (Sum of Items 25 and 26) .
Less: Deductions
28 .
29 .
30 .
31 .
32 .
33 Total Deductions Allowed (Sum of Items 28 to 32) .
34 Total Net Gifts in this Return (Items 27 Less Item 33) .
35 Add: Total Prior Net Gifts During the Calendar Year (Item 36 of Return Previously Filed within the year) .
36 Total Net Gifts (Sum of Items 34 and 35) .
37 Less: Exempt Gift 2 5 0 0 0 0 . 0 0
38 Total Net Gifts Subject to Tax (Item 36 Less Item 37) .
Part V – Schedules
Schedule A – Description of Donated Personal Property (Attach additional sheet/s, if necessary)
PARTICULARS FAIR MARKET VALUE
1
2
3
4
5
6
7
8
9
10
TOTAL (To Part IV Item 25)
Schedule B – Description of Donated Real Property (Attach additional sheet/s, if necessary)
OCT/TCT/CCT NO. TAX DECLARATION NO. (TD) LOCATION LOT/IMPROVEMENT *CLASSIFICATION
1
2
3
4
5
6
7
8
9
10
Schedule B – Continuation of the Description of Donated Real Property
FAIR MARKET VALUE
AREA FAIR MARKET VALUE (FMV) PER TD FMV PER BIR (ZONAL VALUE)
(whichever is higher)
1
2
3
4
5
6
7
8
9
10
TOTAL (To Part IV Item 26)
* RR-Residential Regular CR-Condominium Regular CL-Cemetery Lot GL-Government Lot A-Agricultural X-Institutional
RC-Residential Condominium CC-Commercial Condominium PS-Parking Slot GP-General Purpose I-Industrial APD-Area for Priority Development
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue

BIR Form No.

Documentary Stamp Tax Declaration/
2000-OT Return (One-Time Transactions)
January 2018 (ENCS) Enter all required information in CAPITAL LETTERS using BLACK ink. Mark all applicable
Page 1 boxes with an “X”. Two copies MUST be filed with the BIR and one held by the Taxpayer. 2000-OT 01/18ENCS P1
1 Date of Transaction (MM/DD/YYYY) 2 Amended Return? 3 Alphanumeric Tax Code (ATC) 4 Number of Sheet/s Attached
Yes No DO 102 DO 122 DO 125

Part I – Background Information

6 RDO Code of Location of
5 Taxpayer Identification Number (TIN) the Property
7 Taxpayer’s Name (Last Name, First Name, Middle Name for Individuals OR Registered Name for Non-Individuals)

8 Registered Address (Indicate complete address. If branch, indicate the branch address. If registered address is different from the current address, go to the RDO to update registered address by using BIR Form No. 1905)

8A ZIP Code
9 Contact Number 10 Email Address

11 Other Party to the transaction Seller/Transferor/Donor Buyer/Transferee/Donee

11A Name (Last Name, First Name, Middle Name for Individual)/(Registered Name for Non-Individual)

11B TIN
12 Nature of Transaction
Transfer of Shares of Stock Not Traded Through the Local Stock Exchange
(Does not include original issue of shares of stock by the issuing corporation)
Transfer of Real Property Classified as Capital Asset Transfer of Real Property Other Than Capital Asset
13 Location of Real Property (if sale/transfer/donation of real property)

Part II – Computation of Tax

14 Taxable Base-Shares of Stock [From Part IV Schedule 1.B column (d) or (e), whichever is applicable] ●

15 Taxable Base – Real Property (From Part IV Schedule 2 Item 2) ●

16 Tax Rate
17 Tax Due (Item 14 or 15 x Item 16) ●

18 Less: Tax Paid in Return previously filed, if this is an amended return ●

19 Tax Still Due/(Overpayment) (Item 17 less Item 18) ●

20 Add: Penalties
20A Surcharge ●

20B Interest ●

20C Compromise ●

20D Total Penalties (Sum of Items 20A to 20C) ●

21 Total Amount Payable/(Overpayment) (Sum of Items 19 and 20D) ●

In case of overpayment, apply for tax refund using BIR Form No. 1914 (Application for Tax Credits / Refunds)
I/We declare under the penalties of perjury that this return, and all its attachments, have been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is true and correct pursuant to
the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I/we give my/our consent to the processing of my/our information as contemplated under the
*Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If Authorized Representative, attach Special Power of Attorney)
For Individual: For Non-Individual:

Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent Signature over Printed Name of President/Vice President/Authorized Officer or Representative/Tax Agent
(Indicate title/designation and TIN) (Indicate title/designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)

Part III – Details of Payment

Particulars Drawee Bank/Agency Number Date (MM/DD/YYYY) Amount
22 Cash/Bank Debit Memo / / ●

23 Check / / ●

24 Tax Debit Memo / / ●

25 Others (specify)
/ / ●

Machine Validation Stamp of Authorized Agent Bank and Date of Receipt

(Bank Teller’s Initial)

*Note: The BIR Data Privacy Policy is in the BIR website (www.bir.gov.ph)
NOTE: Please read the BIR Data Privacy Policy found in the BIR website (www.bir.gov.ph)
 BIR Form No.

2000-OT Documentary Stamp Tax Declaration/

January 2018 (ENCS) Return (One-Time Transactions)
Page 2 2000-OT 01/18ENCS P2
TIN Taxpayer’s Name

PART IV - Schedules
Schedule 1– Brief Description of Property/Shares of Stock Sold (Attach additional sheet/s if necessary)
1.A - Real Property
OCT/TCT/CCT No. Tax Declaration No. (TD) Location
1
2
3
4
5
Continuation of Schedule 1.A
Area Fair Market Value (FMV) FMV per BIR (Zonal Value) Fair Market Value
Lot / Improvement *Classification (whichever is higher
(sq.m.) per TD (Column 1) (Column 2) between Columns 1 & 2)
1
2
3
4
5
TOTAL (To Schedule 2 Item B)
1.B - Shares of Stock
Stock Par Value of Shares DST Paid Upon Original Issue
Number of
Name of Corporate Stock Certificate (for shares of stock with of Shares of Stock Sold
Shares Sold par value)
Number (for shares of stock without par value)
(a) (b) (c) (d) (e)

Schedule 2– Determination of Taxable Base for Real Property Sold/Transferred/Donated

1 A Gross Selling Price / Bid Price for foreclosure sale / Net Gift
●

B Total Fair Market Value of Land and Improvement per Schedule 1.A
●

C Others (Specify)
●
2 Taxable Base (For cash/foreclosure sale/net gift Item A or B whichever is higher; or, For other transaction Item C,
whichever is applicable) (To Part II, Item 15) ●

Documentary Stamp Tax (DST)/Alphanumeric Tax Code (ATC) Table

Documents/Transactions Tax Rate ATC
Sales, Agreements to Sell, Memoranda of Sales, Deliveries or Transfer of Shares or Certificates of Stock with Par value DO 102
P 1.50 / P 200
In case of Stock without par value 50% of DST paid on original issue DO 125
Deeds of Sale, Conveyances, and Donation of Real Property P 15 / P 1,000 DO 122
* RR-Residential Regular CR-Condominium Regular CL-Cemetery Lot GL-Government Lot A-Agricultural X-Institutional
RC-Residential Condominium CC-Commercial Condominium PS-Parking Slot GP-General Purpose I-Industrial APD-Area for Priority Development

NOTE: Please read the BIR Data Privacy Policy found in the BIR website (www.bir.gov.ph)
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only: Item: Bureau of Internal Revenue
BIR Form No.

1702Q Quarterly Income Tax Return

For Corporations, Partnerships and Other Non-Individual Taxpayers
January 2018 (ENCS)
Enter all required information in CAPITAL LETTERS. Mark applicable boxes with an “X”.
Page 1
Two copies MUST be filed with the BIR and one held by the taxpayer. 1702Q 01/18ENCS P1

1 For Calendar Fiscal 3 Quarter 4 Amended Return? 5 Alphanumeric Tax Code (ATC)
IC 055 Minimum Corporate Income Tax (MCIT)
2 Year Ended (MM/20YY) 1st 2nd 3rd Yes No
/20
Part I – Background Information
6 Taxpayer Identification Number (TIN) - - - 0 0 0 0 0 7 RDO Code
8 Registered Name (Enter only 1 letter per box using CAPITAL LETTERS)

9 Registered Address (Indicate complete address. If the registered address is different from the current address, go to the RDO to update registered address by using BIR Form No. 1905)

9A ZIP Code
10 Contact Number (Landline/Cellphone No.) 11 Email Address

Optional Standard Deduction (OSD) – 40% of Gross Income

12 Method of Deductions Itemized Deductions [Section 34 (A-J), NIRC] [Section 34(L) NIRC, as amended]
Are you availing of tax relief under If yes,
13 Special Law/International Tax Treaty? Yes No 13A
specify
Part II – Total Tax Payable (DO NOT enter Centavos; 49 Centavos or Less drop down; 50 or more round up)
14 Income Tax Due – Regular/Normal Rate (From Part IV - Schedule 2, Item 13)
Unexpired Excess of Prior Year’s MCIT over Regular/Normal Income Tax Rate
15 Less: (deductible only if the quarterly’s tax due is the regular/normal rate)

16 Balance/Income Tax Still Due – Regular/Normal Rate (Item 14 Less item 15)
17 Add: Income Tax Due – Special Rate (From Part IV - Schedule 1, Item 13)
18 Aggregate Income Tax Due (Sum of Items 16 and 17)
19 Less: Total Tax Credits/Payments (From Part IV - Schedule 4, Item 7)
20 Net Tax Payable / (Overpayment) (Item 18 Less Item 19)
Add: Penalties 21 Surcharge
22 Interest
23 Compromise
24 Total Penalties (Sum of Items 21 to 23)
25 TOTAL AMOUNT PAYABLE / (Overpayment) (Sum of Items 20 and 24)
We declare under the penalties of perjury that this return, and all its attachments, have been made in good faith, verified by us, and to the best of our knowledge and belief, are true and
correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. (If signed by an Authorized Representative, indicate TIN and
attach authorization letter)

26 Number of
Attachments

Signature over Printed Name of President/Principal Officer/ Authorized Representative Signature over Printed Name of Treasurer/ Assistant Treasurer
Title of Signatory TIN Title of Signatory TIN
Part III – Details of Payment
Particulars Drawee Bank/Agency Number Date (MM/DD/YYYY) Amount
27 Cash/Bank Debit Memo
28 Check
29 Tax Debit Memo
30 Others (specify below)

Machine Validation/Revenue Official Receipt Details [if not filed with an Authorized Agent Bank (AAB)] Stamp of Receiving Office/AAB and Date of
Receipt (RO’s Signature/Bank Teller’s Initial)
 BIR Form No.

1702Q Quarterly Income Tax Return

January 2018 (ENCS) For Corporations, Partnerships and Other Non-Individual Taxpayers
Page 2 1702Q 01/18ENCS P2
Taxpayer Identification Number (TIN) Registered Name
0 0 0 0 0
Part IV – Schedules (DO NOT enter Centavos; 49 Centavos or Less drop down; 50 or more round up)
Schedule 1 – Declaration this Quarter A. EXEMPT B. SPECIAL
1 Sales/Receipts/Revenues/Fees
2 Less: Cost of Sales/Services
3 Gross Income from Operation (Item 1 Less Item 2)
4 Add: Non-Operating and Other Taxable Income
5 Total Gross Income (Sum of Items 3 and 4)
6 Less: Deductions
7 Taxable Income this Quarter (Item 5 less Item 6)
8 Add: Taxable Income Previous Quarter/s
9 Total Taxable Income to Date (Sum of Items 7 & 8)
10 Applicable Income Tax Rate [except minimum corporate income tax (MCIT) rate] 0 % ●
%
11 Income Tax Due Other than MCIT (Item 9 x Item 10) 0 0 0
12 Less: Share of Other Agencies, if remitted directly
13 Net Income Tax Due to National Government (Item 11 Less Item 12) (To Part II Item 17)
Schedule 2 – Declaration this Quarter – REGULAR/NORMAL RATE
1 Sales/Receipts/Revenues/Fees
2 Less: Cost of Sales/Services
3 Gross Income from Operation (Item 1 Less Item 2)
4 Add: Non-Operating and Other Taxable Income
5 Total Gross Income (Sum of Items 3 and 4)
6 Less: Deductions
7 Taxable Income this Quarter (Item 5 less Item 6)
8 Add: Taxable Income Previous Quarter/s
9 Total Taxable Income to Date (Sum of Items 7 and 8)
10 Applicable Income Tax Rate (except MCIT rate) %
11 Income Tax Due Other than MCIT (Item 9 multiply by Item 10)
12 Minimum Corporate Income Tax (MCIT) (From Schedule 3 Item 6)
(Normal Income Tax in Item 11 or MCIT in Item 12 whichever is higher)
13 Income Tax Due (To Part II Item 14)

Schedule 3 – Computation of Minimum Corporate Income (MCIT) Tax for the Quarter/s
1 Gross Income Regular/Normal Rate - 1st Quarter
2 Gross Income Regular/Normal Rate - 2nd Quarter
3 Gross Income Regular/Normal Rate - 3rd Quarter
4 Total Gross Income (Sum of Items 1 to 3)
5 MCIT Rate 2 %
6 Minimum Corporate Income Tax (To Schedule 2 Item 12)
Schedule 4 – Tax Credits/Payments (attach additional sheet/s, if necessary)
1 Prior Year’s Excess Credits
2 Tax payment/s for the previous quarter/s of the same taxable year other than MCIT
3 MCIT payment/s for the previous quarter/s of the same taxable year
4 Creditable Tax Withheld for the previous quarter/s
5 Creditable Tax Withheld per BIR Form No. 2307 for this quarter
6 Tax paid in return previously filed if this is an amended return
Other Tax Credits/Payments (specify below)
a
b
7 Total Tax Credits/Payments (Sum of Items 1 to 6b) (To Part II Item 19)
 BIR Form No.

1702Q Quarterly Income Tax Return

January 2018 (ENCS) For Corporations, Partnerships and Other Non-Individual Taxpayers
Page 3 1702Q 01/18ENCS P3
Tax
ATC Description Tax Base ATC Description Tax Rate Tax Base
Rate
DOMESTIC CORPORATION
IC 010 1. a. In General 30% Taxable Income from All Sources 7. Exempt Corporation
IC 011 a. On Exempt Activities 0%
IC 055 b. Minimum Corporate Income Tax 2% Gross Income
IC 030 2. Proprietary Educational Institutions 10% Taxable Income from All Sources IC 010 b. On Taxable Activities *same rate Taxable Income from All Sources
as in 1a
a. Proprietary Educational Institutions whose 30% Taxable Income from All Sources IC 021 8. General Professional Partnership exempt
gross income from unrelated trade, business 9. Corporation covered by Special Law*
or other activity exceeds fifty percent (50%) of IC 200 a. PEZA Free Port Zones 0% / 5% Gross Income
the total gross income from all sources. IC 210 b. Microfinance Non-government 2% Gross Receipts
Organizations (NGOs)
IC 055 b. Minimum Corporate Income Tax 2% Gross Income RESIDENT FOREIGN CORPORATION
IC 070 1. a. In General 30% Taxable Income from within the
Philippines
IC 031 3. Non-Stock, Non-Profit Hospitals 10% Taxable Income from All Sources IC 055 b. Minimum Corporate Income Tax 2% Gross Income
IC 080 2. International Carriers 2.5% Gross Philippine Billing
a. Non-Stock, Non-Profit Hospitals whose gross 30% Taxable Income from All Sources
IC 101 3. Regional Operating Headquarters* 10% Taxable Income
income from unrelated trade, business or
other activity exceeds fifty percent (50%) of 4. Corporation Covered by Special Law*
the total gross income from all sources. IC 190 5. Offshore Banking Units (0BU’s)
a. Foreign Currency Transaction not 10% Gross Taxable Income on Foreign
IC 055 b. Minimum Corporate Income Tax 2% Gross Income subjected to Final Tax Currency Transaction not
IC 040 4. a. GOCC, Agencies & Instrumentalities 30% Taxable Income from All Sources subjected to Final Tax
b. Other Than Foreign Currency 30% Taxable Income Other Than
IC 055 b. Minimum Corporate Income Tax 2% Gross Income Transaction Foreign Currency Transaction
IC 041 5. a. National Gov’t & LGU’s 30% Taxable Income from Proprietary
Activities IC 191 6. Foreign Currency Deposit Units
(FCDU’s)
IC 055 b. Minimum Corporate Income Tax 2% Gross Income a. Foreign Currency Transaction not 10% Gross Taxable Income on Foreign
IC 020 6. a. Taxable Partnership 30% Taxable Income from All Sources subjected to Final Tax Currency Transaction not
subjected to Final Tax
IC 055 b. Minimum Corporate Income Tax 2% Gross Income b. Other Than Foreign Currency 30% Taxable Income Other Than
Transaction Foreign Currency Transaction
*PLEASE REFER TO REVENUE DISTRICT OFFICES

Guidelines and Instructions for BIR Form No. 1702Q (January 2018 ENCS)
Quarterly Income Tax Return
For Corporations, Partnerships and Other Non-Individual Taxpayers
Who Shall File Minimum Corporate Income Tax (MCIT)
Every corporation, partnership no matter how created or organized, joint stock companies, joint accounts, A minimum corporate income tax (MCIT) of two percent (2%) of the gross income is imposed upon
associations (except foreign corporation not engaged in trade or business in the Philippines and joint venture or any domestic corporation and resident foreign corporation beginning the fourth (4 th) taxable year (whether
consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, calendar or fiscal year, depending on the accounting period employed) immediately following the taxable
geothermal and other energy operations), government-owned or controlled corporations, agencies and year in which such corporation commenced its business operation. The MCIT shall be imposed whenever
instrumentalities shall render a true and accurate income tax return in accordance with the provisions of the Tax the corporation has zero or negative taxable income or whenever the amount of minimum corporate income
Code. The return shall be filed in triplicate copies by the president, vice-president or other principal officer and tax is greater than the normal income tax due from such corporation. Any excess of the MCIT over the
shall be sworn to by such officer and by the Treasurer or Assistant Treasurer. normal income tax shall be carried forward and credited against the normal income tax for the three (3)
Every general professional partnership shall file a return of its income setting forth the items of gross immediate succeeding taxable years.
income and of deductions and the names, TINs, addresses and shares of each of the partners. The computation and the payment of MCIT shall apply each time a corporate income tax return is filed,
whether quarterly or annual basis.
When and Where to File
The corporate quarterly income tax return shall be filed with or without payment within sixty (60) days Penalties
following the close of each of the first three (3) quarters of the taxable year whether calendar or fiscal year. There shall be imposed and collected as part of the tax:
The return shall be filed with any Authorized Agent Bank (AAB) located within the territorial jurisdiction of 1. A surcharge of twenty-five percent (25%) for the following violations:
the Revenue District Office where the taxpayer is required to register/which has jurisdiction over the location of a. Failure to file any return and pay the amount of tax or installment due on or before the due date; or
the principal office of the “CORPORATION” filing the return. b. Filing a return with a person or office other than those with whom it is required to be filed, unless
In places where there are no AABs, the return shall be filed directly with the Revenue Collection Officer otherwise authorized by the Commissioner; or
or duly Authorized City or Municipal Treasurer within the Revenue District Office where the taxpayer is required c. Failure to pay the full or part of the amount of tax shown on the return, or the full amount of tax due
to register/which has jurisdiction over the location of the principal office of the “CORPORATION” filing the return. for which no return is required to be filed on or before the due date; or
d. Failure to pay the deficiency tax within the time prescribed for its payment in the notice of
When and Where to Pay assessment.
Upon filing of this return, the total amount payable shall be paid to the Authorized Agent Bank (AAB) where 2. A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in case any payment has been
the return is filed. In places where there are no AABs, payments shall be made directly to the Revenue Collection made before the discovery of the falsity or fraud, for each of the following violations:
Officer (RCO) of the RDO having jurisdiction over the location of the principal office of the “CORPORATION”, a. Willful neglect to file the return within the period prescribed by the Code or by rules and regulations;
who shall issue an Electronic Revenue Official Receipt (eROR) therefor. or
Where the return is filed with an AAB, taxpayer must accomplish and submit BIR-prescribed deposit slip, b. A false or fraudulent return is willfully made.
which the bank teller shall machine validate as evidence that payment was received by the AAB. The AAB 3. Interest at the rate of double the legal interest rate for loans or forbearance of any money in the absence
receiving the tax return shall stamp mark the word “Received” on the return and also machine validate the return of an express stipulation as set by the Bangko Sentral ng Pilipinas from the date prescribed for payment
as proof of filing the return and payment of the tax by the taxpayer, respectively. The machine validation shall until the amount is fully paid: Provided, That, in no case shall the deficiency and the delinquency interest
reflect the date of payment, amount paid and transactions code, the name of the bank, branch code, teller’s code prescribed under Section 249 Subsections (B) and (C) of the National Internal Revenue Code, as
and teller’s initial. Bank debit memo number and date should be indicated in the return for taxpayers paying amended, be imposed simultaneously.
under the bank debit system. 4. Compromise penalty as provided under applicable rules and regulations.
Payment may also be made thru the epayment channels of AABs thru either their online facility,
credit/debit/prepaid cards, and mobile payments. Attachments Required
1. Certificate of Income Payments not Subject to Withholding Tax (BIR Form No. 2304), if
For EFPS Taxpayer applicable;
The deadline for electronically filing and paying the taxes due thereon shall be in accordance with the 2. Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307), if applicable;
provisions of existing applicable revenue issuances. 3. Duly approved Tax Debit Memo, if applicable;
4. Certificate of Tax Treaty relief, if any;
Normal Rate of Income Tax ---------------------- 30% 5. Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax at Source
(SAWT), if applicable; and
Deductions 6. Proof of other payment/s, if applicable.
A corporation shall choose either the itemized or optional standard (described below) deduction. It shall
indicate the choice by marking with “X” the appropriate box, otherwise, the corporation shall be considered as The quarterly income tax return does not have to be accompanied with Account Information Form and/or
having availed of the itemized deduction. The choice made in the return is irrevocable for the taxable year for Financial Statements.
which the return is made. Note: All background information must be properly filled out.
Optional Standard Deduction (OSD) – A maximum of 40% of the gross income shall be allowed as  The last 5 digits of the 14-digit TIN refers to the branch code
deduction in lieu of the itemized deduction. However, a corporation who availed and claimed this deduction is  All returns filed by an Accredited Tax Agent on behalf of a taxpayer shall bear the following
still required to submit its financial statements when it files its annual tax return and to keep such records information:
pertaining to its gross income. A. For Individual (CPAs, members of GPPs, and others)
Itemized Deduction – There shall be allowed as deduction from gross income all the ordinary and a.1 Taxpayer Identification Number (TIN); and
necessary trade and business expenses paid or incurred during the taxable year in carrying on or which are a.2 BIR Accreditation Number, Date of Issue, and Date of Expiry.
directly attributable to the development, management, operation and/or conduct of the trade and business. B. For members of the Philippine Bar (Lawyers)
Itemized deduction includes also interest, taxes, losses, bad debts, depreciation, depletion, charitable and other b.1 Taxpayer Identification Number (TIN);
contributions, research and development and pension trust. b.2 Attorney’s Roll Number;
b.3 Mandatory Continuing Legal Education (MCLE) Compliance Number; and
b.4 BIR Accreditation Number, Date of Issue, and Date of Expiry
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue
BIR Form No.
Capital Gains Tax Return
1706 (For Onerous Transfer of Real Property
Classified as Capital Asset-both Taxable and Exempt)
January 2018 (ENCS) Enter all required information in CAPITAL LETTERS using BLACK ink. Mark applicable boxes with an “X”.
Page 1 Two copies MUST be filed with the BIR and one held by the Taxpayer. 1706 01/18 ENCS P1

1 Date of Transaction Amended Return? WI 450-Individual 4 Number of

(MM/DD/YYYY) 2 3 ATC Sheet/s Attached
Yes No WC 450-Corporation
Part I – Background Information
5 RDO Code of Location of Property
6 Seller’s Name (Last Name, First Name, Middle Name Seller’s Registered Address Seller’s Taxpayer
for Individuals OR Registered Name for Non-Individuals) (Indicate complete address. If branch, indicate the branch address. If the registered address is different
(Attach additional sheet/s, if necessary) from the current address, go to the RDO to update registered address by using BIR Form No. 1905) Identification Number (TIN)
6A

6B

6C

6D

6E

7 Buyer’s Name (Last Name, First Name, Middle Name Buyer’s Registered Address Buyer’s Taxpayer
for Individuals OR Registered Name for Non-Individuals) (Indicate complete address. If branch, indicate the branch address. If the registered address is different
(Attach additional sheet/s, if necessary) from the current address, go to the RDO to update registered address by using BIR Form No. 1905) Identification Number (TIN)
7A

7B

7C

7D

7E

8 Is the property being sold your principal residence? (For Individual sellers only) Yes No
9 Do you intend to construct or acquire a new principal residence within 18 months from the date of disposition/sale? (For Individuals) Yes No
10 Does the selling price cover more than one property? 11 Are you availing of tax relief under an International Tax Treaty or Special Law?
Yes No Yes No If yes, specify

Part II – Computation of Tax

12 Taxable Base (From Part IV, Schedule 4 Item 2) .
13 Applicable Tax Rate 6 . 0 %
14 Tax Due (Item 12 Multiply by Item 13) .
15 Less: Tax paid in previously filed return, if this is an amended return .
16 Tax Payable/(Overpayment) (Item 14 Less Item 15) .
17 Add: Penalties
17A Surcharge .
17B Interest .
17C Compromise .
17D Total Penalties (Sum of Items 17A to 17C) .
18 TOTAL AMOUNT PAYABLE/(Over remittance) (Sum of Item 16 and 17D) .
In case of overpayment, apply for tax refund using BIR Form No. 1914 (Application for Tax Credits / Refunds)
I/We declare under the penalties of perjury that this return, and all its attachments, have been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is true and correct pursuant to
the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I/we give my/our consent to the processing of my/our information as contemplated under the
*Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If Authorized Representative, attach Special Power of Attorney)
For Individual: For Non-Individual:

Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent Signature over Printed Name of President/Vice President/Authorized Officer or Representative/Tax Agent
(Indicate title/designation and TIN) (Indicate title/designation and TIN)
Tax Agent Accreditation No. / Date of Issue Expiry Date
Attorney’s Roll No. (If applicable) (MM/DD/YYYY) (MM/DD/YYYY)
Part III – Details of Payment
Drawee Bank/
Particulars Bank Code/Agency Number Date (MM/DD/YYYY) Amount
19 Cash/Bank Debit Memo .
20 Check .
21 Tax Debit Memo .
22 Others (Specify below)
.
Machine Validation Stamp of Authorized Agent Bank and Date of Receipt
(Bank Teller’s Initial)

*NOTE: The BIR Data Privacy Policy is in the BIR website (www.bir.gov.ph)
 BIR Form No.
Capital Gains Tax Return
1706 (For Onerous Transfer of Real Property
January 2018 (ENCS) Classified as Capital Asset-both Taxable and Exempt)
Page 2 1706 01/18ENCS P2
TIN of Buyer Taxpayer’s/Buyer’s Name

Part IV – Schedules
Schedule 1 – Description of Transaction (Attach additional sheet/s if necessary)
OCT/TCT/CCT No. Tax Declaration No. (TD) Location
1
2
3
4
5
Schedule 1 – Description of Transaction (continuation)
Fair Market Value (FMV) FMV per BIR (Zonal Value) Fair Market Value
Lot / Improvement Classification* Area (sq.m.) (whichever is higher between
per TD (Column 1) (Column 2) Columns 1 & 2)
1
2
3
4
5
TOTAL (To Schedule 4 Item 1B)
Schedule 2 – Description of Transaction (Mark one box only)
For Installment Sale:
Cash Sale Installment Sale 1 Selling Price .
Exempt Foreclosure Sale 2 Cost and Expenses .
Others 3 Mortgage Assumed .
Total Payments (Collection)
4
If Exempt, or others, specify During the Initial Year .
Amount of Periodic Payment
5 (Collection) (To Schedule 4 Item 1D) .
No. of Installments in Date of Installment
6
the contract
7 (MM/DD/YYYY)
Schedule 3 – Computation of Taxable Base on the Unutilized Portion of Sales Proceeds from Sale of Principal Residence (if Part I Items 8 and 9 are applicable)
Steps in computation of Taxable Base as prescribed in Section 4
of Revenue Regulations No. 13-99
Determine the percentage (%) of non-utilization by applying the formula
Unutilized Portion of GSP
= Percentage (%) of Non-Utilization ___________________________________ =
_________________%
Gross Selling Price (GSP)
Multiply the % of non-utilization by the GSP or FMV, whichever is higher
__________ % X ______________________ = ____________________
% of non-utilization x GSP or FMV = Taxable Base (To Schedule 4, Item C)
Schedule 4 – Determination of Taxable Base
1 A Gross Selling Price / Bid Price For Foreclosure Sale .
B Total FMV of Land and Improvement (From Schedule 1) .
C On the Unutilized Portion of Sales Proceeds (From Schedule 3) .
D Installment Collected (For Installment Sale Excluding Interest) (From Schedule 2 Item 5) .
E Others (specify)
.
Taxable Base (For cash/foreclosure sale Item A or B whichever is higher; For unutilized portion of
2 sales proceeds of Family Home Item C; For installment sales Item D; or, For other transaction Item E,
whichever is applicable) (To Part II, Item 12) .
* RR-Residential Regular CR-Condominium Regular CL-Cemetery Lot GL-Government Lot A-Agricultural X-Institutional
RC-Residential Condominium CC-Commercial Condominium PS-Parking Slot GP-General Purpose I-Industrial APD-Area for Priority Development

AVM ____ CPI ____

MRU ____ TYL ____
FAC ____ ELM ____
MVAA ____ ILR ____
RAT ____
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue
BIR Form No.
Withholding Tax Remittance Return
1606 (For Onerous Transfer of Real Property Other Than Capital Asset)
(Including Taxable and Exempt)
January 2018 (ENCS)
Enter all required information in CAPITAL LETTERS using BLACK ink. Mark all applicable boxes with an 1606 01/18ENCS P1
Page 1
“X”. Two copies MUST be filed with the BIR and one held by the Taxpayer.
1 Date of Transaction 2 Amended Yes No 3 Any Taxes Yes No 4 No. of Sheet/s
(MM/DD/YYYY) Return? Withheld? Attached

Part I – Background Information

5 RDO Code of Location of Property 6 Category of Withholding Agent Private Government
7 Buyer’s Name (Last Name, First Name, Middle Name Buyer’s Registered Address Buyer’s Taxpayer
for Individuals OR Registered Name for Non-Individuals) (Indicate complete address. If branch, indicate the branch address. If registered address is different from the
(Attach additional sheet/s, if necessary) current address, go to the RDO to update registered address by using BIR Form No. 1905 ) Identification Number (TIN)
7A

7B

7C

8 Seller’s Name (Last Name, First Name, Middle Name Seller’s Registered Address Seller’s Taxpayer
for Individuals OR Registered Name for Non-Individuals) (Indicate complete address. If branch, indicate the branch address. If registered address is different from the
(Attach additional sheet/s, if necessary) current address, go to the RDO to update registered address by using BIR Form No. 1905 ) Identification Number (TIN)
8A

8B

8C

9 ATC/Tax Rates
Individual WI 555 – 1.5 % WI 556 – 3.0 % WI 557 – 5.0 % WI 558 – 6.0 %
Corporate WC 555 – 1.5 % WC 556 – 3.0 % WC 557 – 5.0 % WC 558 – 6.0 %
10 Does the selling price cover more than one property? 11 Are you availing of tax relief under an International Tax Treaty or Special Law?
Yes No Yes No If yes, specify
p

Part II – Computation of Tax

12 Taxable Base (From Part IV Schedule 3 Item 2) .
13 Applicable Tax Rate (From Part IV Schedule 4) . %
14 Tax Due (Item 12 Multiply by Item 13) .
15 Less: Tax paid in previously filed return, if this is an amended return .
16 Required Tax to be Withheld (Item 14 Less Item 15) .
17 Add: Penalties
17A Surcharge .
17B Interest .
17C Compromise .
17D Total Penalties (Sum of Items 17A to 17C) .
18 TOTAL AMOUNT PAYABLE/(Over remittance) (Sum of Item 16 and Item 17D ) .
In case of over remittance, apply for tax refund using BIR Form No. 1914 (Application for Tax Credits / Refunds)
I/We declare under the penalties of perjury that this return, and all its attachments, have been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is true and correct pursuant to
the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I/we give my/our consent to the processing of my/our information as contemplated under the
*Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If Authorized Representative, attach Special Power of Attorney)
For Individual: For Non-Individual:

Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent Signature over Printed Name of President/Vice President/Authorized Officer or Representative/Tax Agent
(Indicate title and TIN) (Indicate title and TIN)
Tax Agent Accreditation No./ Date of Issue Expiry Date
Attorney’s Roll No. (If applicable) (MM/DD/YYYY) (MM/DD/YYYY)

Part III – Details of Payment

Drawee Bank/
Particulars Bank Code/Agency Number Date (MM/DD/YYYY) Amount
19 Cash/Bank Debit Memo .
20 Check .
21 Tax Debit Memo .
22 Others (Specify below)
.
Machine Validation Stamp of Receiving of Authorized Agent Bank
and Date of Receipt
(Bank Teller’s Initial)

*NOTE: The BIR Data Privacy Policy is in the BIR website (www.bir.gov.ph)
 BIR Form No.
Withholding Tax Remittance Return
1606 (For Onerous Transfer of Real Property Other Than
January 2018 (ENCS) Capital Asset) (Including Taxable and Exempt)
Page 2 1606 01/18ENCS P2
TIN of Buyer Taxpayer’s/Buyer’s Name

Part IV - Schedules
Schedule 1 – Brief Description of Property (Attach additional sheet/s if necessary)
OCT/TCT/CCT No. Tax Declaration (TD) No. Location
1
2
3
4
5

Schedule 1 – Brief Description of Property (continuation)

Fair Market Value (FMV) FMV per BIR ( Zonal Value) Fair Market Value (whichever
Lot / Improvement Classification* Area (sq.m.)
per TD (Column 1) (Column 2) is higher between Columns 1 & 2)
1
2
3
4
5
TOTAL (To Schedule 3 Item 1B)
Schedule 2 – Transaction Description
1 Description of Transaction (Mark one box only) For Installment Sale:
Cash Sales Installment Sale 2 Selling Price ●

Foreclosure Sale 3 Cost and Other Expenses ●

Exempt Others 4 Mortgage Assumed ●

If Exempt, or Others, specify 5 Total Payments during the Initial Year ●

6 Amount of Installment this Month ●
(To Schedule 3 Item 1C)

7 Total No. of Installments in The Contract

Schedule 3 – Determination of Taxable Base

1 A Gross Selling Price / Bid Price for foreclosure sale ●

B Total Fair Market Value of Land and Improvement per Schedule 1 ●

C Installment Collected (For Installment sale excluding interest) (From Schedule 2 Item 6) ●

D Others (Specify) ●
2 Taxable Base (For cash/foreclosure sale Item A or B whichever is higher; For installment sales Item C; or, For other
●
transaction Item D, whichever is applicable) (To Part II, Item 12)

Schedule 4 – Tax Rates

TRANSACTION TAX RATE

a. Registered with and certified by the housing and Land Use Regulatory Board (HLURB) or HUDCC as engaged in socialized housing
project. The selling price of the house and lot or only the lot does not exceed Php450,000 and Php180,000, respectively, or as may Exempt
from time to time be determined by the HUDCC.

b. Upon the following values of real property, where the seller/transferor is habitually engaged in the real estate business:
With a selling price of Five Hundred Thousand Pesos (Php 500,000) or less 1.5 %
With a selling price of more than Five Hundred Thousand Pesos (Php 500,000) but not more than Two Million Pesos (Php 2,000,000) 3.0 %
With a selling price of more than Two Million Pesos (Php 2,000,000) 5.0 %

c. Seller / transferor is not habitually engaged in real estate business 6.0 %

* RR-Residential Regular CR-Condominium Regular CL-Cemetery Lot GL-Government Lot A-Agricultural X-Institutional
RC-Residential Condominium CC-Commercial Condominium PS-Parking Slot GP-General Purpose I-Industrial APD-Area for Priority Development

AVM _____ CPI ____

MRU _____ TYL ____
FAC _____ ELM ____
MVAA_____ ILR ____
RAT _____