BIR FORMS REVIEWER

1. What is the purpose of BIR Form 0605?

o A) Filing annual income tax returns
o B) Paying taxes and fees that do not require a tax return
o C) Registering a new business
o D) Filing quarterly VAT returns
2. When must BIR Form 0605 be accomplished?
o A) Only at the end of the fiscal year
o B) Every time a tax payment or penalty is due
o C) Quarterly
o D) Monthly
3. Who uses BIR Form 0611-A?
o A) Individuals paying annual income taxes
o B) Corporations filing for tax exemption
o C) Persons issued Letter Notices from third-party information data matching programs
o D) Taxpayers applying for tax amnesty
4. What is the purpose of BIR Form 0613?
o A) Payment of annual registration fees
o B) Filing of income tax returns
o C) Paying penalties assessed under the Tax Compliance Verification Drive/Tax Mapping
o D) Declaring final income tax withheld
5. When should BIR Form 0613 be accomplished?
o A) Quarterly
o B) Annually
o C) Every time a penalty is due
o D) Monthly
6. BIR Form 0619-E is used for which type of tax?
o A) Final withholding tax
o B) Value-added tax
o C) Expanded/Creditable withholding tax
o D) Real property tax
7. By when must manual filers submit BIR Form 0619-E?
o A) 15th day of the following month
o B) 10th day of the following month
o C) End of the quarter
o D) End of the year
8. Who should file BIR Form 0619-F?
o A) Any taxpayer with income payments subject to expanded withholding taxes
o B) Every withholding agent/payor required to deduct and withhold taxes on income payments
subject to final withholding taxes
o C) Taxpayers filing quarterly VAT returns
o D) Individuals paying annual income tax
9. When should banks file BIR Form 0620?
o A) Before the 10th day following the month of withholding
o B) At the end of the quarter
o C) Annually
o D) Monthly, on the last day of the month
10. What entities are required to file BIR Form 1600-VT?
o A) Private corporations only
o B) Government offices and private withholding agents making payments to non-residents subject
to VAT
 o C) Sole proprietors
o D) Individuals earning purely compensation income
11. For which type of tax is BIR Form 1600-PT used?
o A) Income tax
o B) Other percentage taxes
o C) Value-added tax
o D) Real property tax
12. What is the filing date for BIR Form 1600WP?
o A) 10th day following the month of withholding
o B) 20th day from the date the tax was deducted and withheld
o C) End of the fiscal year
o D) Quarterly
13. Who files BIR Form 1601-C?
o A) Every taxpayer with income from business
o B) Withholding agents required to deduct and withhold taxes on compensation paid to employees
o C) Banks withholding tax on deposits
o D) Real property owners
14. When is BIR Form 1601-C due for the months of January to November?
o A) On or before the 10th day of the following month
o B) On or before the 15th of January of the following year
o C) At the end of the quarter
o D) At the end of the year
15. What type of payments are reported using BIR Form 1601-EQ?
o A) Final income taxes withheld
o B) Expanded/Creditable income taxes withheld
o C) Real property taxes
o D) Value-added taxes
16. By when must BIR Form 1601-FQ be filed?
o A) Last day of the month following the close of the quarter
o B) 10th day of the following month
o C) Annually
o D) Monthly
17. Which entities are required to file BIR Form 1602Q?
o A) All banks, non-bank financial intermediaries, finance corporations, investment and trust
companies
o B) Sole proprietors only
o C) Government offices only
o D) Individuals with mixed income
18. When is the deadline for filing BIR Form 1603Q?
o A) End of the fiscal year
o B) 15th day of the following month
o C) Last day of the month following the close of the quarter
o D) Annually
19. What information is provided in BIR Form 1604-C?
o A) Monthly remittance of VAT withheld
o B) Annual information return of income taxes withheld on compensation
o C) Quarterly income tax return for mixed income earners
o D) Declaration of final income tax withheld
20. When is BIR Form 1604-F due?
o A) On or before January 31 of the year following the calendar year
o B) On or before April 15
o C) Quarterly
o D) Monthly
21. What type of payments are covered by BIR Form 1604-E?
o A) Value-added tax
o B) Creditable income taxes withheld/Income payments exempt from withholding tax
o C) Real property tax
o D) Percentage tax
22. Who files BIR Form 1606?
o A) Withholding agents/buyers on the sale, transfer, or exchange of real property classified as
ordinary asset
o B) Taxpayers filing for tax refunds
o C) Individuals earning purely compensation income
o D) Banks withholding tax on deposits
23. When should BIR Form 1621 be filed?
o A) Monthly
o B) Quarterly
o C) Annually
o D) At the end of the fiscal year
24. BIR Form 1700 is for individuals earning what type of income?
o A) Business income only
o B) Mixed income
o C) Purely compensation income
o D) Passive income
25. Who is required to file BIR Form 1701?
o A) Individuals earning purely compensation income
o B) Individuals engaged in trade/business or the practice of profession including those with mixed
income
o C) Banks withholding tax on deposits
o D) Corporations filing quarterly VAT returns
26. When is BIR Form 1701 due?
o A) End of the fiscal year
o B) Annually, on or before April 15
o C) Quarterly
o D) Monthly
27. What is the purpose of BIR Form 1701A?
o A) Filing quarterly VAT returns
o B) Filing annual income tax return for individuals earning income purely from business/profession
o C) Filing withholding tax returns
o D) Registering a new business
28. Who should file BIR Form 1701Q?
o A) Corporations
o B) Individuals, estates, and trusts
o C) Government offices
o D) Non-resident aliens
29. What is the filing date for BIR Form 1701Q?
o A) Monthly
o B) Quarterly
o C) Annually, on or before April 15
o D) End of the fiscal year
30. What does BIR Form 1901 pertain to?
o A) Annual income tax return for individuals
o B) Registration for self-employed and mixed-income individuals, estates, and trusts
o C) Quarterly VAT returns
o D) Monthly remittance of VAT withheld
31. Which BIR form is used for the registration of self-employed individuals?
 o A. 1902
o B. 1903
o C. 1901
o D. 1904
32. What is the purpose of BIR Form 1902?
o A. Registration for self-employed individuals
o B. Application for Authority to Print Invoices
o C. Registration for individuals earning purely compensation income
o D. Application for Tax Credits/Refunds
33. When should BIR Form 1902 be filed?
o A. On or before January 31
o B. Within 10 days from the date of employment
o C. Before payment of any tax due
o D. Every quarter
34. What type of taxpayers use BIR Form 1903?
o A. One-time taxpayers
o B. Corporations, partnerships, and LGUs
o C. Self-employed individuals
o D. Individuals earning purely compensation income
35. Which form is used for updating taxpayer information?
o A. 1903
o B. 1904
o C. 1905
o D. 1906
36. What is the filing date for BIR Form 1904?
o A. On or before January 31
o B. Before payment of any tax due
o C. Within 10 days from the date of employment
o D. Every quarter
37. Which BIR form is used for applying for authority to print invoices?
o A. 1905
o B. 1906
o C. 1907
o D. 1908
38. Who should use BIR Form 1908?
o A. Tax practitioners for accreditation
o B. Taxpayers applying for tax credits
o C. Self-employed individuals for registration
o D. Taxpayers for updating information
39. What is the purpose of BIR Form 1914?
o A. Application for Tax Credit Certificate Utilization
o B. Application for Authority to Print Invoices
o C. Application for Tax Credits/Refunds
o D. Application for Registration Information Update
40. Which form should a taxpayer use to apply for accreditation as a tax practitioner (individual)?
o A. 1915
o B. 1916
o C. 1917
o D. 1918
41. What is BIR Form 2000-OT used for?
o A. Monthly Documentary Stamp Tax Declaration/Return
o B. Application for Authority to Use Computerized Accounting System
o C. Documentary Stamp Tax Declaration/Return (One-Time Transactions)
 o D. Application for Refund of Excess Withholding Tax
42. When should BIR Form 2000 be filed?
o A. Within 5 days after the close of the month
o B. On or before January 31
o C. Within 10 days from the date of employment
o D. Every quarter
43. Which form is filed for the Annual Income Tax Return for individuals earning purely compensation
income?
o A. 1700
o B. 1701
o C. 1702
o D. 1703
44. What is the purpose of BIR Form 0605?
o A. Registration for individuals earning purely compensation income
o B. Payment of taxes and fees which do not require a tax return
o C. Application for Refund of Excess Withholding Tax
o D. Annual Information Return of Creditable Income Taxes Withheld
45. Who should file BIR Form 1604-E?
o A. Self-employed individuals
o B. Tax practitioners
o C. Withholding agents on expanded withholding taxes
o D. Corporations applying for tax credits
46. What type of transaction requires the use of BIR Form 1606?
o A. Transfer of real property classified as ordinary asset
o B. Application for accreditation as tax practitioner
o C. Documentary Stamp Tax Declaration
o D. Application for Refund of Excess Withholding Tax
47. Which form is used by banks to report tax withheld on decedent's deposit account?
o A. 1604-E
o B. 1606
o C. 1621
o D. 1700
48. When should BIR Form 1700 be filed?
o A. On or before January 31
o B. Before payment of any tax due
o C. Within 10 days from the date of employment
o D. Every year
49. Which form is used for applying for authority to use computerized accounting system?
o A. 1905
o B. 1906
o C. 1900
o D. 1914
50. What is the filing date for BIR Form 1917?
o A. Before payment of any tax due
o B. Each time the taxpayer needs to register changes
o C. Every time a tax practitioner (partnership/corporation) applies for accreditation
o D. On or before January 31
51. Which BIR form is accomplished by corporations, partnerships, including government agencies and LGUs?
o A. 1902
o B. 1903
o C. 1904
o D. 1905
52. What is the purpose of BIR Form 1916?
 o A. Application for Registration for Self-Employed
o B. Application for Tax Credits/Refunds
o C. Application for Accreditation as Individual Tax Practitioner
o D. Documentary Stamp Tax Declaration/Return
53. When should BIR Form 1914 be filed?
o A. Each time tax credits or refunds are applied for
o B. On or before January 31
o C. Every quarter
o D. Within 10 days from the date of employment
54. Who should use BIR Form 2000-OT?
o A. Individuals earning purely compensation income
o B. Withholding agents/buyers/sellers of real property
o C. Self-employed individuals
o D. Tax practitioners for accreditation
55. What is the filing date for BIR Form 0605?
o A. On or before January 31
o B. Before payment of any tax due
o C. Every time a tax payment or penalty is due
o D. Each quarter
56. Which form should be used for the registration of one-time taxpayers?
o A. 1901
o B. 1902
o C. 1903
o D. 1904
57. What is the purpose of BIR Form 1906?
o A. Application for Authority to Print Invoices
o B. Application for Tax Credits/Refunds
o C. Application for Registration Information Update
o D. Annual Information Return of Income Payments
58. Who should file BIR Form 1917?
o A. Self-employed individuals
o B. One-time taxpayers
o C. Tax practitioners (partnership/corporation) for accreditation
o D. Corporations for tax credits
59. When should BIR Form 1604-F be filed?
o A. On or before January 31
o B. Before payment of any tax due
o C. Within 10 days from the date of employment
o D. Each quarter
60. Which form is used for application for registration information update/correction/cancellation?
o A. 1904
o B. 1905
o C. 1906
o D. 1907
Answers 30. B
31. C
1. B 32. C
2. B 33. B
3. C 34. B
4. C 35. C
5. C 36. B
6. C 37. B
7. B 38. A
8. B 39. C
9. A 40. B
10. B 41. C
11. B 42. A
12. B 43. A
13. B 44. B
14. A 45. C
15. B 46. A
16. A 47. C
17. A 48. D
18. C 49. C
19. B 50. C
20. A 51. B
21. B 52. C
22. A 53. A
23. B 54. B
24. C 55. C
25. B 56. D
26. B 57. A
27. B 58. C
28. B 59. A
29. B 60. B