Taxpayer's Concern Flashcards
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.
Taxpayer Identification Number (TIN)
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.
Head Office (HO)
means a separate or distinct
establishment or place of business where sales
transactions are conducted independently from
the HO.
Branch
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.
Facility
Securing of TIN through other Facilities/Agencies:
- Securities and Exchange Commission (SEC)
- Central Business Portal
- Electronic Registration System (eREG)
Person subject to internal revenue shall complete his
registration with the BIR as follows:
- On or before the commencement of business; or
- Before payment of any tax due; or
- Before or upon filing of any applicable tax return,
statement or declaration as required by the Code, as
amended; or - Within ten (10) days from date of employment; or
- Applications under EO98, series of 1998
Two Types of BIR Forms
Accountable Forms and Non-Accountable Forms
have serial numbers,
with security features and being monitored
by Accountable Forms Division
Accountable Forms
used by taxpayers in paying
their taxes i.e. income tax, business tax,
documentary stamp tax, etc.
Major Forms (Non-Accountable Forms)
– issued by BIR to the
taxpayers i.e. certificate of registration,
notice to issue receipt/invoice, authority to
print, etc.
Minor Forms (Non-Accountable Forms)
Accountable Form 0402
Authority to Cancel Assessment (ATCA) -
Accountable Form 0017
Community Tax Cert. (CTC) Corporation
Accountable Form 0016
Community Tax Cert. (CTC) Individual
Accountable Form 0421
Tax Verification Notice (TVN)
Accountable Form 0422
Mission Order
Accountable Form 0535
Taxpayer Information Sheet (TIS)
Accountable Form 1918
Authority to Release Imported Goods (ATRIG)
Accountable Form 1931
TIN Card
Accountable Form 1966
Electronic Letter of Authority (eLA)
Accountable Form 2332
Printer’s Certification of Accreditation
Accountable Form 2310
Tax Credit Certification (TCC)
Accountable Form 2311
Tax Debit Memo (TDM)
Accountable Form 2313-P
eCAR - Personal Property
Accountable Form 2313-R
eCAR - Real Property
Non-Accountable MAJOR Forms
▫ 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.
Non-Accountable MINOR Forms
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
Non-Accountable MINOR Form 1921
Authority to Print (ATP)
Non-Accountable MINOR Form 2299
Excise Taxpayer’s Removal Declaration (ETRD)
Non-Accountable MINOR Form 2303
Certificate of Registration (COR)
Non-Accountable MINOR Form 2312
Tax Clearance Certificate
Non-Accountable MAJOR Form 0611-A
Payment Form Covered by a Letter
Notice
Non-Accountable MAJOR Form 0613
Payment Form Under Tax Compliance
Verification Drive/Tax Mapping
Non-Accountable MAJOR Form 0620
Monthly Remittance Form of Tax
Withheld on the Amount Withdrawn
from the Decedent’s Deposit Account
Non-Accountable MAJOR Form 1602Q
Quarterly Remittance Return of Final
Taxes Withheld On Interest Paid On
Deposits And Yield On Deposit
Substitutes/Trusts
Non-Accountable MAJOR Form 1603Q
Quarterly Remittance Return of Final
Income Taxes Withheld on Fringe
Benefits Paid to Employees Other than
Rank & File
Non-Accountable MAJOR Form 1621
Quarterly Remittance Return of Tax
Withheld on the Amount Withdrawn
from Decedent’s Deposit Account
Non-Accountable MAJOR Form 1704
Improperly Accumulated Earnings Tax
Return For Corporations
Non-Accountable MAJOR Form 1707
Capital Gains Tax Return For Onerous
Transfer of Shares of Stock Not Traded
Through The Local Stock Exchange
Non-Accountable MAJOR Form 1707-A
Annual Capital Gains Tax Return for
Onerous Transfer of Shares of Stock Not
Traded Through the Local Stock
Exchange
Non-Accountable MAJOR Form 1900
Application for Authority to Use Computerized Accounting
System or Components thereof/Loose-Leaf Books of
Accounts
Non-Accountable MAJOR Form 1906
Application for Authority to Print Receipts and Invoices
Non-Accountable MAJOR Form 1907
Application for Permit to Use Cash Register
Machine/Point-of-Sale Machine
Non-Accountable MAJOR Form 2304
Certificate of Income Payment Not
Subject To Withholding Tax (Excluding
Compensation Income)
Non-Accountable MAJOR Form 2552
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
Non-Accountable MAJOR Form 2553
Return of Percentage Tax Payable Under
Special Laws
