Filing and Forms

Question 1

BIR form for quarterly ITR
- Purely Compensation
- Self-Employed
- Other Individuals

Answer 1

• X
• 1701Q
• 1701Q

Question 2

BIR form for annual ITR (RIT)
- Purely Compensation
- Self-Employed
- Other Individuals

Answer 2

• 1700
• 1701
• 1701

Question 3

BIR form for annual ITR (8%)
- Purely Compensation
- Self-Employed
- Other Individuals

Answer 3

• X
• 1701A
• 1701

Question 4

1701Q, 1700, 1701, 1701A
- deadline

Answer 4

MANA 15

Question 5

BIR form for quarterly ITR
- Corporations - Exempt
- Corporations - Mixed Income
- Corporations - RIT

Answer 5

• 1702Q

Question 6

BIR form for annual ITR
- Corporations - Exempt
- Corporations - Mixed Income
- Corporations - RIT

Answer 6

• 1702-EX
• 1702-MX
• 1702-RT

Question 7

1702Q, EX, MX, RT
- deadline

A corporation can only use calendar year. True or False?

Answer 7

Annual
- e.g. 2023 → April 15, 2024 (for calendar)

Quarterly
- e.g. 1st Quarter → May 30

False
- Individual → calendar only
- Corporation → calendar OR fiscal

Question 8

BIR form for monthly remittance
- Expanded / Creditable Withholding Tax
- Final Withholding Tax
- Withheld on Compensation

Answer 8

• 0619-E
• 0619-F
• 1601-C

Question 9

BIR form for quarterly remittance
- Expanded / Creditable Withholding Tax
- Final Withholding Tax
- Final Withholding Tax (Deposit Substitute)
- Fringe Benefits

Answer 9

• 1601-EQ
• 1601-FQ
• 1602Q
• 1603Q

Question 10

BIR form for annual information return
- Expanded / Creditable Withholding Tax
- Final Withholding Tax
- Withheld on Compensation

Answer 10

• 1604-E
• 1604-F
• 1604-C

Question 11

BIR form for certificates
- Expanded / Creditable Withholding Tax
- Final Withholding Tax
- Compensation (with or w/o withheld)

Answer 11

• 2307
• 2306
• 2316

Question 12

0619-E, 0619-F, 1601-C
- deadline of filing and payment (manual)
- deadline of filing and payment (eFPS)

Special Rule for 1601-C (December)

Answer 12

• e.g. January → February 10
• e.g. January → February 15 (Group A)

✘ January 10 → ✓ January 15

Question 13

1601-EQ, 1601-FQ, 1602Q, 1603Q
- deadline of filing and payment

Answer 13

• e.g. 1st Quarter → April 30

Question 14

1604-E, 1604-F, 1604-C
- deadline

Special Rule for 1604-E
Additional attachment for the 3 forms

Answer 14

• e.g. 2023 → January 31, 2024

✘ January 31 → ✓ March 1
Alphalist

Question 15

2306, 2316
- deadline

2307 → iba-iba deadlines depende sa transaction
Special Rule for 2306
Special Rule for 2316

Answer 15

• e.g. 2023 → January 31, 2024

if payee request → furnish simultaneously w payment
if terminated → issue on day of last payment

Question 16

BIR form for CGT
- Real Property
- Shares of Stock

Answer 16

• 1706
• 1707 (1707A for year-end consolidation)

Question 17

1706, 1707, 1707A
- deadline

Answer 17

• 30 days following each sale

For 1707A
- e.g. 2023 → April 15, 2024

Question 18

BIR form for Transfer Tax
- 1800 → Donor’s
- 1801 → Estate

For estate tax, when is it needed to be certified by a CPA?

Answer 18

Yes

• Notice of Death → no longer required
• if gross estate is 5,000,001

Question 19

Donee → shall give (to donor) certificate of donation 30 days after receipt of gift

Donor → shall submit (to BIR) notice of donation 30 days after receipt of document above

What are the conditions for donor, donee, donation?

Answer 19

donor = engaged in business
donee = soccer rest
donation = minimum 50,000

Question 20

For donor’s tax
- each gift → different dates = separate return
- several gifts → different donees (same date) = one return

Answer 20

YES

Question 21

1800, 1801
- deadline

For estate tax, the CIR can extend the filing. How many days?

Answer 21

• 30 days after completion
• 1 year from date of death

30 days

Question 22

For estate tax, there can be extension of payment. How many years?
- judicial
- extrajudicial

Estate tax (X donor’s tax) can be paid in installment. How many years?

Answer 22

• 5 years (court = mas matagal)
• 2 years
• 2 years