Philippines : Gov.Ph : Frequently Asked Questions : Philippines

Tax Info:

Bureau of Internal Revenue (BIR) FORMS

TAX CODE

REPUBLIC ACT NO. 8424 Tax Reform Act of 1997

APPLICATION FOR TAXPAYER IDENTIFICATION NUMBER (TIN)

BIR E-SERVICES

Electronic TIN Application is a convenient way for taxpayer to secure TIN via internet through BIR website. It also enables taxpayer to inquire and update his registration information.
Electronic Filing and Payment System is the electronic processing and transmission of tax return information including attachments, and taxes due thereon to the government made over to the internet through the BIR website.
Electronic Broadcasting System is the confirmation of receipt by the Bureau of Internal Revenue of tax payments made by taxpayers through Authorized Agent Banks.
- Makati and Manila
- Quezon City
eReport Card is a new e-Service of the BIR that provides CEOs information on their company's tax payment performance vis-a-vis the performance of other companies within their industry.
eComplaint - to report erring BIR personnel
eSubmission - submit your Alphalists (Annual/MAP/SAWT)
eSales - report monthly sales online

TAX INFORMATION

Capital Gains Tax is a tax imposed on the gains presumed to have been realized by the seller from the sale, exchange, or other disposition of capital assets located in the Philippines, including pacto de retro sales and other forms of conditional sale.
Documentary Stamp Tax is a tax on documents, instruments, loan agreements and papers evidencing the acceptance, assignment, sale or transfer of an obligation, rights, or property incident thereto.
Donor’s Tax is a tax on a donation or gift, and is imposed on the gratuitous transfer of property between two or more persons who are living at the time of the transfer.
Estate Tax is a tax on the right of the deceased person to transmit his/her estate to his/her lawful heirs and beneficiaries at the time of death and on certain transfers which are made by law as equivalent to testamentary disposition.
Income Tax is a tax on all yearly profits arising from property, profession, trades or offices or as a tax on a person’s income, emoluments, profits and the like.
Percentage Tax is a business tax imposed on persons or entities who sell or lease goods, properties or services in the course of trade or business whose gross annual sales or receipts do not exceed P550,000 and are not VAT-registered.
Value-Added Tax is a business tax imposed and collected from the seller in the course of trade or business on every sale of properties (real or personal) lease of goods or properties (real or personal) or vendors of services. It is an indirect tax, thus, it can be passed on to the buyer.
Withholding Tax on Compensation is the tax withheld from individuals receiving purely compensation income.
- Expanded Withholding Tax is a kind of withholding tax which is prescribed only for certain payors and is creditable against the income tax of the payee for the taxable year.
- Final Withholding Tax is a kind of withholding tax which is prescribed only for certain payors and is creditable against the income of the payee for the taxable year.
- Withholding Tax on Government Money Payments is the withholding tax withheld by government offices and instrumentalities, including government-owned or -controlled corporations and local government units, before making any payments to private individuals, corporations, partnerships and/or associations.

TAXPAYER'S RIGHTS AND OBLIGATIONS

For more info, check out http://www.bir.gov.ph/

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