Tax Administration
Aspect of Taxation
Levy or imposition
Limited by Constitution
= Congress
Administrative
Bodies of the Government:
BIR- National location- Quezon City
RDO- 015 or 15 (Isabela)
Forms of Filing
eFPS- eFPS login BIR- Filing Reference Number
eBIR- downloadable current- TRRC (Tax Return Receipt Confirmation) version 7.9.1
Manual- RDO
DOF- finance agency of the country
Custom duties- (import and export) air and sea
Penalty, surcharges
Tax mapping
LOA
VAT Relief
Withholding Tax
Taxpayer= individual and Non-individual
1. Registration
COE= IRIS
10 days from the date of employment
- Employee- Birth Certificate and valid ID
Company ID
`
BIR 1902
Registration of SSS, PHIC
*Employee= Online process of getting TIN
= Done by employer
Professional= PTR or OTR and cedula
LGU beginning of the year (submission)
Business (sole Proprietorship) – BOIR 1901 DTI Cert Mayor’s Permit
Register with the barangay office
Contract of lease and title (document stamp) RPT and Governement Issued ID
Payment for 0605 Registration period- on or before commencement of business DTI registereddate of registration (w/in 30 days)
✓ BIR Forms= 1901-1905
RDO- Location of Business
Permanent address if professional
✓ BIR Form 0605- 500 registration fee (renewed every year on or before January 31)
✓ BIR Form 2000-OT- Doc stamp on the lease (every 5th of the following month beginning
on the contract)
✓ Document stamp for the COR
Validity of Receipt- 5 years payment
✓ BIR 1906- authority to print receipt
Services (OR)
Trading (SI and DR;CR)
Income Tax- Quarterly and annual
-
1700- Individual
1701 and 1701A
1702
earning purely compensation income
Employer = withholding tax = 1601C monthly = consolidation1604C- annually
SAWT Sched 1 = Taxable = 2316 -- Employee
Sched 2 = MWE
Receiving with BIR= employee February 28
REGISTRATION
Books of Accounts = Journal, ledger, CR, CD
Sales Journal and PL
Renewal- January 15 (BIR 1905)- looseleaf books
Manual books- pag naubos- January 15 (before the end of the year)