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Bureau > Taxpayer's Concern > Flashcards

Taxpayer's Concern Flashcards

1
Q

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.

A

Taxpayer Identification Number (TIN)

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2
Q 
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.
A

Head Office (HO)

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3
Q

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

A

Branch

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4
Q

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.

A

Facility

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5
Q

Securing of TIN through other Facilities/Agencies:

A
  1. Securities and Exchange Commission (SEC)
  2. Central Business Portal
  3. Electronic Registration System (eREG)
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6
Q

Person subject to internal revenue shall complete his

registration with the BIR as follows:

A
  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
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7
Q

Two Types of BIR Forms

A

Accountable Forms and Non-Accountable Forms

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8
Q

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

A

Accountable Forms

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9
Q

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

A

Major Forms (Non-Accountable Forms)

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10
Q

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

A

Minor Forms (Non-Accountable Forms)

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11
Q

Accountable Form 0402

A

Authority to Cancel Assessment (ATCA) -

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12
Q

Accountable Form 0017

A

Community Tax Cert. (CTC) Corporation

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13
Q

Accountable Form 0016

A

Community Tax Cert. (CTC) Individual

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14
Q

Accountable Form 0421

A

Tax Verification Notice (TVN)

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15
Q

Accountable Form 0422

A

Mission Order

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16
Q

Accountable Form 0535

A

Taxpayer Information Sheet (TIS)

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17
Q

Accountable Form 1918

A

Authority to Release Imported Goods (ATRIG)

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18
Q

Accountable Form 1931

A

TIN Card

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19
Q

Accountable Form 1966

A

Electronic Letter of Authority (eLA)

20
Q

Accountable Form 2332

A

Printer’s Certification of Accreditation

21
Q

Accountable Form 2310

A

Tax Credit Certification (TCC)

22
Q

Accountable Form 2311

A

Tax Debit Memo (TDM)

23
Q

Accountable Form 2313-P

A

eCAR - Personal Property

24
Q

Accountable Form 2313-R

A

eCAR - Real Property

25
Q

Non-Accountable MAJOR Forms

A 
▫ 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.
26
Q

Non-Accountable MINOR Forms

A 
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
27
Q

Non-Accountable MINOR Form 1921

A

Authority to Print (ATP)

28
Q

Non-Accountable MINOR Form 2299

A

Excise Taxpayer’s Removal Declaration (ETRD)

29
Q

Non-Accountable MINOR Form 2303

A

Certificate of Registration (COR)

30
Q

Non-Accountable MINOR Form 2312

A

Tax Clearance Certificate

31
Q

Non-Accountable MAJOR Form 0611-A

A

Payment Form Covered by a Letter

Notice

32
Q

Non-Accountable MAJOR Form 0613

A

Payment Form Under Tax Compliance

Verification Drive/Tax Mapping

33
Q

Non-Accountable MAJOR Form 0620

A

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

34
Q

Non-Accountable MAJOR Form 1602Q

A

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

35
Q

Non-Accountable MAJOR Form 1603Q

A

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

36
Q

Non-Accountable MAJOR Form 1621

A

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

37
Q

Non-Accountable MAJOR Form 1704

A

Improperly Accumulated Earnings Tax

Return For Corporations

38
Q

Non-Accountable MAJOR Form 1707

A

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

39
Q

Non-Accountable MAJOR Form 1707-A

A

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

40
Q

Non-Accountable MAJOR Form 1900

A

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

41
Q

Non-Accountable MAJOR Form 1906

A

Application for Authority to Print Receipts and Invoices

42
Q

Non-Accountable MAJOR Form 1907

A

Application for Permit to Use Cash Register

Machine/Point-of-Sale Machine

43
Q

Non-Accountable MAJOR Form 2304

A

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

44
Q

Non-Accountable MAJOR Form 2552

A 
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
45
Q

Non-Accountable MAJOR Form 2553

A

Return of Percentage Tax Payable Under

Special Laws

Bureau (24 decks)

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