Taxpayer's Concern

Question 1

shall pertain to the
system-generated reference index number issued and
assigned by the BIR to each and every person registered in its database. In all of the
business and/or personal
transactions of the registered person whether these are with government offices or otherwise, this reference index number is required to be indicated.

Answer 1

Taxpayer Identification Number (TIN)

Question 2

refers to the 
declared specific or identifiable 
principal place/head office of 
business as stated in the Articles of 
Incorporation/Articles of 
Partnership/Articles of 
Cooperation/DTI Certificate of 
Registration, as the case may be, or, 
in the absence thereof, the place 
where the complete books of 
accounts are kept.

Answer 2

Head Office (HO)

Question 3

means a separate or distinct
establishment or place of business where sales
transactions are conducted independently from
the HO.

Answer 3

Branch

Question 4

may include but not limited to place of
production, showroom, warehouse, storage
place, garage, bus terminal, or real property for
lease with no sales activity.

Answer 4

Facility

Question 5

Securing of TIN through other Facilities/Agencies:

Answer 5

1. Securities and Exchange Commission (SEC)
2. Central Business Portal
3. Electronic Registration System (eREG)

Question 6

Person subject to internal revenue shall complete his

registration with the BIR as follows:

Answer 6

1. On or before the commencement of business; or
2. Before payment of any tax due; or
3. Before or upon filing of any applicable tax return,
   statement or declaration as required by the Code, as
   amended; or
4. Within ten (10) days from date of employment; or
5. Applications under EO98, series of 1998

Question 7

Two Types of BIR Forms

Answer 7

Accountable Forms and Non-Accountable Forms

Question 8

have serial numbers,
with security features and being monitored
by Accountable Forms Division

Answer 8

Accountable Forms

Question 9

used by taxpayers in paying
their taxes i.e. income tax, business tax,
documentary stamp tax, etc.

Answer 9

Major Forms (Non-Accountable Forms)

Question 10

– issued by BIR to the
taxpayers i.e. certificate of registration,
notice to issue receipt/invoice, authority to
print, etc.

Answer 10

Minor Forms (Non-Accountable Forms)

Question 11

Accountable Form 0402

Answer 11

Authority to Cancel Assessment (ATCA) -

Question 12

Accountable Form 0017

Answer 12

Community Tax Cert. (CTC) Corporation

Question 13

Accountable Form 0016

Answer 13

Community Tax Cert. (CTC) Individual

Question 14

Accountable Form 0421

Answer 14

Tax Verification Notice (TVN)

Question 15

Accountable Form 0422

Answer 15

Mission Order

Question 16

Accountable Form 0535

Answer 16

Taxpayer Information Sheet (TIS)

Question 17

Accountable Form 1918

Answer 17

Authority to Release Imported Goods (ATRIG)

Question 18

Accountable Form 1931

Answer 18

TIN Card

Question 19

Accountable Form 1966

Answer 19

Electronic Letter of Authority (eLA)

Question 20

Accountable Form 2332

Answer 20

Printer’s Certification of Accreditation

Question 21

Accountable Form 2310

Answer 21

Tax Credit Certification (TCC)

Question 22

Accountable Form 2311

Answer 22

Tax Debit Memo (TDM)

Question 23

Accountable Form 2313-P

Answer 23

eCAR - Personal Property

Question 24

Accountable Form 2313-R

Answer 24

eCAR - Real Property

Question 25

Non-Accountable MAJOR Forms

Answer 25

``` ▫ Payment Forms ▫ Withholding Tax Returns ▫ Income Tax Return (ITR) ▫ Documentary Stamp Tax (DST) Return ▫ Value-Added Tax (VAT) Return ▫ Percentage Tax (PT) Return ▫ Excise Tax Returns, etc. ```

Question 26

Non-Accountable MINOR Forms

Answer 26

``` Certificate of Registration (COR) - 2303 ▫ Authority to Print (ATP) - 1921 ▫ Notice to Issue Receipt/Invoice (NIRI) [Ask for Receipt] ▫ Excise Taxpayer’s Removal Declaration (ETRD) - 2299 ▫ Continuous Form with Logo (CFL) ▫ BIR Form No. 2312 ```

Question 27

Non-Accountable MINOR Form 1921

Answer 27

Authority to Print (ATP)

Question 28

Non-Accountable MINOR Form 2299

Answer 28

Excise Taxpayer’s Removal Declaration (ETRD)

Question 29

Non-Accountable MINOR Form 2303

Answer 29

Certificate of Registration (COR)

Question 30

Non-Accountable MINOR Form 2312

Answer 30

Tax Clearance Certificate

Question 31

Non-Accountable MAJOR Form 0611-A

Answer 31

Payment Form Covered by a Letter | Notice

Question 32

Non-Accountable MAJOR Form 0613

Answer 32

Payment Form Under Tax Compliance | Verification Drive/Tax Mapping

Question 33

Non-Accountable MAJOR Form 0620

Answer 33

Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent’s Deposit Account

Question 34

Non-Accountable MAJOR Form 1602Q

Answer 34

Quarterly Remittance Return of Final Taxes Withheld On Interest Paid On Deposits And Yield On Deposit Substitutes/Trusts

Question 35

Non-Accountable MAJOR Form 1603Q

Answer 35

Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank & File

Question 36

Non-Accountable MAJOR Form 1621

Answer 36

Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent’s Deposit Account

Question 37

Non-Accountable MAJOR Form 1704

Answer 37

Improperly Accumulated Earnings Tax | Return For Corporations

Question 38

Non-Accountable MAJOR Form 1707

Answer 38

Capital Gains Tax Return For Onerous Transfer of Shares of Stock Not Traded Through The Local Stock Exchange

Question 39

Non-Accountable MAJOR Form 1707-A

Answer 39

Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange

Question 40

Non-Accountable MAJOR Form 1900

Answer 40

Application for Authority to Use Computerized Accounting System or Components thereof/Loose-Leaf Books of Accounts

Question 41

Non-Accountable MAJOR Form 1906

Answer 41

Application for Authority to Print Receipts and Invoices

Question 42

Non-Accountable MAJOR Form 1907

Answer 42

Application for Permit to Use Cash Register | Machine/Point-of-Sale Machine

Question 43

Non-Accountable MAJOR Form 2304

Answer 43

Certificate of Income Payment Not Subject To Withholding Tax (Excluding Compensation Income)

Question 44

Non-Accountable MAJOR Form 2552

Answer 44

``` Percentage Tax Return For Transactions Involving Shares of Stock Listed and Traded Through The Local Stock Exchange Or Through Initial and/or Secondary Public Offering ```

Question 45

Non-Accountable MAJOR Form 2553

Answer 45

Return of Percentage Tax Payable Under | Special Laws