When an establishment is being tax mapped or verified by examiners from the RDO and subsequently found a violation, this form is used to pay for the dues of such violation and every time a penalty is due. This is filed by every withholding agent also known as the employer, individual or non-individual, who is required to deduct and withhold taxes from compensation of employees. This is filed by every withholding agent also known as the employer, individual or non-individual, who is required to deduct and withhold taxes from employee compensation that is subject to Expanded or Creditable Withholding Taxes. The withholding agent or the employer files this return for the amount of final income withheld and remitted on behalf of the employee. Filing dates: Manual Filing — on or before the tenth day of the following month. This covers final income taxes withheld for fringe benefits received.
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How to file What is this form? BIR Form , or Certificate of Final Income Tax Withheld is a tax certificate which needs to be accomplished by a withholding agent to a specific recipient whose income is subject to final tax. Form needs to be filed and accomplished by the payee or considered as the withholding agent , in reference to the employer. When to file? This needs to be accomplished by the payee on or before January 31st of year in which income payment was made.
Please take note that your tax forms will be sent electronically to the BIR until 9pm. Any forms that will be sent beyond that filing deadline will be transmitted within the next business day. How to file? To get started, you may visit this article from our Help Center , for you to learn the step by step process in filing this return.
Once you have filed your return in JuanTax, you will receive an email both in your 1 JuanTax inbox and 2 Your registered email inbox. Just like any eBIR submissions, date and time of reply is based upon the extent of BIR once they have finished examining the return.
Use this step-by-step instruction to fill out the Bir form swiftly and with ideal accuracy. The advanced tools of the editor will lead you through the editable PDF template. Enter your official contact and identification details. Apply a check mark to point the choice wherever necessary.
The Ultimate Guide to BIR Forms