By: Azalea Fayugenia T. Chimmin, CPA
Filing of Income Tax Return (ITR) is a must for everyone, individual and corporate persons, earning income in the Philippines and they are generally classified into two groups – individual taxpayers and corporate taxpayers in Philippines. We discuss below the four basic key points you need to know in filing the correct 2019 Annual ITR in the Philippines.
1. What BIR 2019 ITR Form in Philippines and version to use
There are six (6) Annual ITR Forms in the Philippines and it is important that the taxpayers should be fully aware which annual ITR form to use depending on source of income, method of deduction, and/or taxability such as the following:
Individual taxpayers Philippines:
Corporate Taxpayers Philippines:
For 2019, it is important to note that all individual taxpayers are required to file the 2018 version of the returns while corporate taxpayers are required to file the version that is available in their respective filing facilities, i.e. in the Electronic Filing and Payment System (eFPS) or Electronic BIRForms (eBIRForms).
2. How to file 2019 ITR Philippines
Filing of 2019 ITR in the Philippines would depend on the filing platform the taxpayer is registered into – eFPS, eBIR, or manual filing. Individual and Corporate taxpayers enrolled in the eFPS need to use the same facility in filing the 2019 Annual ITR, except that eFPS facility does not yet contain the 2018 version of BIR Form 1701 and 1701A so taxpayers are advised to file using the eBIRForms and print based on BIR Revenue Memorandum Circular (RMC) No. 37-2020 dated April 06, 2020 (click to view RMC from BIR site). Taxpayers that are mentioned in Section 4 of Revenue Regulations No. 6-2014 and not enrolled in eFPS are required to use the eBIRForms v7.6 facility (downloadable from the BIR’s website) with the 2018 versions. Taxpayers that are not required to use eBIRForms are Senior Citizens, purely compensation income earners, and employees who qualified for substituted filing but are filing for purposes of loans, promotion, scholarship, foreign travel, and the like pursuant to BIR RMC No. 19-2015 dated April 13, 2015.
To file 2019 ITR in the Philippines via eFPS is to use the EFPS Facility in electronically filing where the Filing Reference Number (FRM) is regenerated as a proof of successful filing. The FRN is automatically indicated at the upper right corner of the ITR after filing.
On the other hand, to file 2019 ITR in the Philippines via eBIR is to use the eBIRForms v7.6 in electronically filing the ITR. After filing, the taxpayer will receive an email from the BIR with the Tax Return Receipt Confirmation (TRRC) as proof of successful filing and this needs to be attached to the 2019 Annual ITR.
3. When to file 2019 ITR in Philippines
For the year-ended December 31, 2019 all Annual ITRs should have been filed last April 15, 2020 and the required attachments of electronically filed returns submitted last April 30, 2020. Due to the COVID-19 pandemic, BIR issued Revenue Regulations No. 11-2020 (click to view RR 11-2020 from BIR site) providing among others that the 2019 Annual ITRs may be filed until June 14, 2020 while the attachments for electronically filed returns until June 30, 2020.
4. How to pay income tax due
Taxpayers that filed 2019 ITR through the eFPS facility need to pay the taxes due through the same facility via electronic payment, while taxpayers who filed through the eBIRForms could electronically pay through the following:
Notably, BIR eFPS would show penalties for late payments and based on BIR advisory dated March 30, 2020 (click to view Advisory from BIR site), you can simply disregard the penalty and pay the tax due accordingly. On the other hand, taxpayers who want to pay manually must print the 2019 Annual ITR in three (3) copies and proceed to the following for payment:
Check should be payable to the Bureau of Internal Revenue with or without the IFO, Tax Identification Number of the taxpayer, and the name and branch of the AAB.
5. Attachments to 2019 annual ITR in Philippines
The Philippines follows the pay-as-you-file rule in filing all returns including the 2019 Annual ITR. This includes the required attachments such as Summary Alphalist of Withholding Taxes (SAWT), Creditable Withholding Tax Certificates (BIR Form 2307), and Audited Financial Statements. For 2019 ITR filing and payment in Philippines, BIR issued Revenue Memorandum Circular No. 49-2020 (Click to view RMC from BIR site) giving taxpayers the following options in submitting the required attachments:
Upon submission via the eAFS facility, the taxpayer shall receive a Transaction Reference Number as proof of successful submission. However, the taxpayers are advised to keep the original copies of returns which shall be presented upon request of the BIR.
Finally, BIR also issued Revenue Memorandum Circular No. 42-2020 for 2019 ITR filing and payment guidelines and you may please browse for further reference – RMC 42-2002 from BIR site, and Annex A of RMC No. 42-2020 from BIR site.
About the Author:
Azalea Chimmin is a Certified Public Accountant and is a Principal at the Tax Services Department of G. Pagaspaspas Partner’s & Co. CPAs (a full service arm accounting firm based in Makati City, Metro Manila, Philippines). She has more than 6 years of experience dealing with BIR and PEZA Reporting Compliance, BIR tax audit, Value Added Tax (VAT) Refund, and PEZA Registration for local and foreign corporations, and other related areas of tax and corporate practice in the Philippines such as company registrations with SEC, incentives availment with PEZA and other agency registrations, among others.
Disclaimer: This is for purposes of academic discussions only as personally summarized by the author, not of Tax and Accounting Center, Inc. and is not a substitute for an expert opinion. Please consult your preferred tax and/or legal consultant for the specific details applicable to your circumstances. For comments, you may also please send mail at info(@)taxacctgcenter.ph, or you may post a question at Tax and Accounting Center Forum and participate therein.
By: Garry S. Pagaspas, CPA
Tax Reform for Acceleration and Inclusion (TRAIN) or Republic Act No. 10963 (RA 10963) which has been effective January 1, 2018 has introduced reforms in withholding taxes in the Philippines. Implementing rules and regulations of TRAIN RA 10963 Philippines or Revenue Regulations No. 11-2018 (RR 11-18) further amending Revenue Regulations No. 2-1998 (RR 2-98, as amended) has not only provided guidelines on such tax reforms, but went beyond by compiling and consolidating such items subject to expanded withholding tax in Philippines under Section 2.57.2, Revenue Regulations No. 2-1998, as amended, from 29 (Sec.2.57.2(A) to AA) items to 21 items (Section 2.57.2(A) to U). Items of professional fees in the Philippines is one of those consolidated and this is what we will tackle here.
Withholding tax rates of professional fees under TRAIN RA 10963 Philippines
Under RR 11-18 amending Section 2.57.2 of RR 2-98, as amended, the following are the withholding tax rates on professional fees, promotional, talent fees, or for any other form of remuneration:
To avail of the 5% for individuals or 10% for non-individuals, the payee taxpayer would need to provide a Bureau of Internal Revenue (BIR) sworn statement – Annex “B-1” of RR 11-18 for individuals, or Annex “B-3” for non-individuals, along with Certificate of Registration in Philippines or BIR Form No. 2303 to withholding agents or payors not later than January 15 of each year or at least prior to the initial payment. For those exceeding P3M individuals, Annex “B-2” of RR 11-18 is applicable.
Who are covered by withholding tax on professional fees under TRAIN RA 10963 Philippines
Payments for professional fees, promotional, talent fees, or for any other form of remuneration to the following are subject to expanded withholding tax on professional fees under TRAIN RA 10963 Philippines:
Professional fees covered above includes per diems, allowances, and other form of income payments. It also includes amounts paid to them for the use of their names or pictures in print, broadcast, or other media or for public appearances, for purposes of advertisements or sales promotion.
Obligations of the withholding agent of professional fees under TRAIN RA 10963 Philippines
Withholding agents or income payors of professional fees subject to withholding tax are required to do the following:
For hospitals, clinics, HMO’s or similar establishments, keep on file a sworn declaration that no professional fee was charged by medical practitioners and patient or representative (Annex ‘A” of RR 11-18 amending RR 2-98) forming part of its records for future reference during BIR tax assessment, and report to BIR within 10 days refusal of such medical practitioners, if any.. It is also required to submit a list containing the names and addresses of medical practitioners whose professional fee was paid by patients directly to hospitals and clinics, and practitioners who did not charge professional fees.
Failure to comply with the above obligations of withholding tax agent on withholding taxes of professional fees under TRAIN RA 10963 Philippines is subject to applicable penalties.
Garry is a Certified Public Accountant (CPA) and a law degree holder in tax practice for about fifteen (15) years now helping out taxpayers on securing BIR Rulings, appeal of BIR Ruling denials, company registrations in Philippines, tax compliance, tax savings, tax assessments, tax refunds, and other related professional tax services. He has been helping out some foreign clients determine the most appropriate legal entity to register in the Philippines based on intended operations, the eventual registration of such legal business entity and other related professional services. He is presently a frequent speaker of Tax and Accounting Center, Inc. and you may send him mail at garry.pagaspas(@)taxacctgcenter.ph.
Disclaimer: This article is for general conceptual guidance only and is not a substitute for an expert opinion. Please consult your preferred tax and/or legal consultant for the specific details applicable to your circumstances. For comments, you may also please send mail at info(@)taxacctgcenter.ph, or you may post a question at Tax and Accounting Center Forum and participate therein.
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To implement the tax reforms on Creditable or Expanded Withholding Tax (EWT) in the Philippines under the Tax Reform for Acceleration and Inclusion (TRAIN) or Republic Act No. 10963 (RA 10963) effective January 1, 2018, the Bureau of Internal Revenue (BIR) issued Revenue Regulations No. 11-2018 dated January 31, 2018 (RR 11-18) in Philippines amending Revenue Regulations No. 2-1998 (RR 2-98). Below are the 20 items subject to creditable withholding tax in the Philippines under TRAIN or RA 10963):
1. Withholding tax on professional fees, talent fees, etc. for services rendered – 5% /10% individuals or 10%/ 15% corporations (Sec. 2.57.2(A), RR 2-98)
By implications of the tax reforms under TRAIN RA 10963 in Philippines, withholding tax on professional fees is now 5% of gross income if annual income not exceeding PhP3M, otherwise, 10% of gross income for individuals, while professional fees to juridical entities is 10% of gross income if annual gross income or receipts does not exceed P720K, otherwise, 15%. To apply 5% for individuals or 10% for corporations, the payee individual or corporation may have to file with BIR a sworn declaration of receipts with a copy of BIR Certificate of Registration not later than January 15 of the current year or prior to receiving any professional fees.
Professional fees subject to expanded withholding tax in Philippines under TRAIN or RA 10963 covers those payments to licensed professionals under Professional Regulation Commission (PRC) (e.g. CPAs, medical practitioners, engineers, architects, real estate service practitioners, etc.) and Supreme Court (lawyers), professional entertainers, professional athletes, directors and producers of movie and TV, insurance agent and adjusters, management and technical consultants, bookkeeping agents and agencies, other recipients of talent fees, directors of corporations who are not employees, and commissions of independent sales representatives and marketing agents.
2. Withholding tax on rentals of real and personal properties – 5% of gross rental (Sec. 2.57.2(B), RR 2-98)
Rental payments for the use or possession without taking title of real properties used in business; personal properties in excess of P10,000 annually, except those under finance lease (R.A. No. 8556); rentals of poles, satellites, and transmission facilities; rentals of billboards and similar spaces for advertising in the Philippines; and cinematographic film rentals to resident individual/ corporate owners of cinematographic films, lessors and distributors.
3. Withholding tax on income payments to certain contractors – 2% of gross payments (Sec. 2.57.2(C), RR 2-98)
This applies to payments to certain contractors in the Philippines such as to general engineering constructions, general building contractors, specialty contractors, and other contractors as specifically enumerated in RR 11-2018 amending RR 2-98 under TRAIN or RA 10963 in Philippines. Please refer to RR 2-98, as amended, for the list.
4. Withholding tax on income payments to beneficiaries of estates – 15% of income distribution (Sec. 2.57.2(D), RR 2-98)
This applies to distribution of income earned by estates of deceased persons through their authorized representative (e.g. administrators, administratrix, etc.) to their legal heirs or beneficiaries prior to or during the distribution of such estates either extrajudicial or through the judicial system.
5. Withholding tax on income payments to partners of general professional partnerships – 10% if annual income not exceeding PhP720K, otherwise, 15% of gross income (Sec. 2.57.2(E), RR 2-98)
Partners of general professional partnerships (GPP) do not have salaries as what they get from the GPP are their share in the net income of such GPP either through drawing, advances, sharing, allowances, stipends, etc., and they are subject to 10% if the partner’s current gross income does not exceed P720,000, otherwise, 15% applies.
6. Withholding tax on sales of real properties – 1.5% of gross selling price to 6% (Sec. 2.57.2(F), RR 2-98)
Withholding tax on sale of real property other than capital asset (asset not used in trade or business) is based on classification: exempted from expanded withholding tax if the seller is exempt such as HLURB socialized housing, 6% if the seller or transferor is not habitually engaged in real estate business, or if seller or transferor is habitually engaged in trade or business (e.g. registered with HLURB or HUDCC, or had at least 6 realty transactions on previous year), then, expanded withholding tax on real property in Philippines would depend on the gross selling price or total amount of consideration or fair market value under Section 6(E) of the Tax Code, as amended – 1.5% if up to P500k, 3% if more than P500k to P2M, or 5% if more than P2M.
7. Withholding tax on income payments of importers to government personnel – 15% of gross additional payments (Sec. 2.57.2(G), RR 2-98)
This applies to additional payment of importers, shipping and airline companies or their agents to government personnel for overtime services authorized by law.
8. Withholding tax on income payments of credit card companies to establishments – 50% of 1% of gross payments (Sec. 2.57.2(H), RR 2-98)
Cardholders are using credit cards to acquire goods and services and they are not paying the establishments from whom goods and services are acquired. Instead, it is the credit card company who pays the establishments and required to withhold 50% of 1% of such payments. Cardholders paying credit card companies may be subject to withholding tax in the Philippines is another provision of RR 2-98, as amended.
9. Mandatory withholding of top withholding agents – 1% on goods, 2% on services (Sec. 2.57.2(I), RR 2-98)
The current rules identified those top taxpayers mandated to withhold from local resident regular suppliers of goods (excluding agricultural products under Sec. 2.57.2(N), RR 2-98) or services in Philippines (including those they had at least 6 transactions in the previous or current year) or for casual purchase of casual purchase of P10,000 or more – 1% for purchases of goods, or 2% for services by such top withholding agents – large taxpayers (RR 1-98), top-twenty thousand corporations (RR 6-09), Top 5,000 individuals (RR 6-09), taxpayers identified and notified as medium and those under TAMP.
10. Withholding tax on government money payments to suppliers – 1% on goods, 2% on services (Sec. 2.57.2(J), RR 2-98)
This applies to payments of government offices, agencies, instrumentalities, and GOCCs on purchases from local/resident suppliers of goods at 1%, or of services at 2% of such gross payments.
11. Withholding tax on tolling fees paid to refineries – 5% of tolling fees (Sec. 2.57.2(K), RR 2-98)
This applies to processing or tolling fees for the conversion of molasses to its by-products and raw sugar to refined sugar.
12. Withholding tax on pre-need company payments to funeral parlors – 1% (Sec. 2.57.2(L), RR 2-98)
This applies to payments of pre-need companies to funeral parlors for funeral services.
13. Withholding tax on income payments to embalmers – 1% (Sec. 2.57.2(M), RR 2-98)
This one relates to payments for embalming services rendered to funeral companies.
14. Withholding tax on income payments to agricultural products suppliers – 1% (Sec. 2.57.2(N), RR 2-98)
This applies to payments of establishments (e.g. hotels, restaurants, resorts, caterers, food processors, canneries, supermarkets, agricultural product dealers, etc.) to agricultural suppliers for agricultural, forest and marine food and non-food products, livestock and poultry, breeding stock, etc. Amount subject to withholding tax is the excess of cumulative amount of P300k within same taxable year.
15. Withholding tax on payments for minerals, mineral products, and quarry resources – 5% or 1% for BSP (Sec. 2.57.2(O), RR 2-98)
This applies to purchases of minerals, mineral products, and quarry resources (e.g. silver, gold, marble, granite, gravel, sand, boulders, etc.), except for BSP payments required withholding tax of 1% on gross payments.
16. MERALCO refund/interest payments – 25% / 32% on refunds; 10%/20% interest on meter deposits (Sec. 2.57.2(P), RR 2-98)
This is in relation to MERALCO refunds under Supreme Court case G.R. No. 14814 last 2003 – 25% if with active contracts or 32% if without active contracts, and on interest income on meter deposits – 10% for residential and general service customers, 20% for non-resident service customers.
17. Withholding tax on refund by other electric distribution utilities – 10% / 20% (Sec. 2.57.2(Q), RR 2-98)
This is in reference to ERC Resolution No. 8, series of 2008, dated June 4, 2008, in relation to the mandates of Article 8 of the Magna Carta for Residential Electricity Consumers and Article 3.4.2 of DSOAR, exemption all electricity consumers from payment of meter deposits.
18. Withholding tax on political contributions – 5% of gross contribution (Sec. 2.57.2(R), RR 2-98)
This refers to income payments of political parties or candidates on campaign expenditures, and juridical or individual persons on purchase of goods and services as campaign contributions to political parties and candidates.
19. Withholding tax on interest income other than from deposit substitutes – 20% (Sec. 2.57.2(S), RR 2-98)
This refers to payments for interest income from any other debt instruments other than from “deposit substitutes” defined under the Tax Code, as amended.
20. Withholding tax on income payments to REIT – 1%. (Sec. 2.57.2(T), RR 2-98)
This applies to income payments made to corporate taxpayers registered as Real Estate Investment Trust (REIT) under R.A. No. 9856 implemented by RR No. 13-2011.
21. Withholding tax on income payments on locally produced sugar – 1% (Sec. 2.57.2(U), RR 2-98)
This applies to income payments of proprietors or operators of sugar mills or refineries on their mill share, and direct buyers of Quedans or Molasses Storage Certificates from sugar planters on locally produced raw sugar and mollasses.
Notably, expanded withholding tax in the Philippines under TRAIN or RA 10963 is not applied to exempt income or income tax exempt institutions and the amount withheld in the Philippines is normally treated as tax credit in the hands of payee based on BIR Form No. 2307 under TRAIN or RA 10963 in Philippines duly issued to the payee either within 20 days from the end of the quarter or every after payment. Payment of expanded or creditable withholding tax in Philippines under the TRAIN or R.A. No. 10963 is to be made not later than 10 days following the end of applicable month using BIR Form No. 0619 under TRAIN or RA 10963 in Philippines for the first 2 months of the quarter, and BIR Form No. 1601EQ under TRAIN or RA 10963 in Philippines for the 3rd month of the calendar quarter along with the attached Quarterly Alphalist of Payees (QAP) under TRAIN or RA 10963 in Philippines. For further details of how each withholding tax rule is being applied, please refer to Revenue Regulations No. 11-2018 and/or the related revenue regulations amended Revenue Regulations 2-98.
Updates on expanded withholding tax (EWT) Philippines
Revenue Regulations No. 2-1998, as amended, has been further amended by Revenue Regulations No. 14-2023 on expanded withholding tax in Philippines of joint ventures and joint venturers, and Revenue Regulations No. 16-2023 on expanded withholding tax in Philippines of electronic marketplace operators and digital financial services providers and accordingly, the list continues as follows:
22. Withholding tax on income payments made by joint ventures/ consortiums – 1% (goods)/ 2% services. (Sec. 2.57.2(V), RR 2-98)
This applies to income payments of joint ventures or consortiums, whether incorporated or not, taxable or non-taxable, to their local suppliers of goods and services. This is somehow similar to expanded withholding tax of top withholding agents (TWA) in Philippines.
22. Withholding tax on distributive shares of co-venturers/members of joint ventures/ consortiums not taxable as corporations -15%. (Sec. 2.57.2(W), RR 2-98)
This applies to the income distribution of joint ventures or consortiums not taxable as corporations to the co-venturers or members prior to actual or constructive distribution.
23. Withholding tax on remittances of electronic marketplace operators and digital financial services providers – 1% of 1/2 of gross remittance (Sec. 2.57.2(X), RR 2-98)
This applies to (a) digital service platform operators connecting buyers and sellers online using their platform and collecting payment of online buyers on behalf of online merchants, and (b) financial technology of digital financial service providers offering online financial services to the public through e-wallet with respect to their remittances to online merchants relative to their online transactions. This withholding tax applies if the annual total gross income of online merchants is more than PhP500,000 during the past taxable year and that the cumulative gross remittance of platform operator or digital financial service provider to online merchants exceeded PhP500,000 during the taxable year. In other words, this seems to apply to larger online selling operations.
Implications of Republic Act No. 11976 or Ease of Paying Taxes Act in Philippines
Under Republic Act No. 11976 (RA 11976), otherwise known as Ease of Paying Taxes Act in Philippines, Section 34(K) of the Tax Code, as amended, on withholding tax as a requirement for deductibility of certain expenses subject to withholding tax from gross income for income tax computation has been repealed. Accordingly, effective January 2024, expenses subject to withholding tax could be deducted in computing for taxable income subject to income tax even if the taxpayer failed to withhold applicable withholding tax on them such expenses.
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Annual income tax return filing not later than April 2015 for 2014 calendar is fast approaching. Early preparation is best encouraged for a better tax compliance and management. As the saying in the movie, “The Mechanic” goes:
“Victory loves preparation.”
Listed below are some items we suggest you to take into account for the April 2015 filing of income tax return and audited financial statements in the Philippines:
Use of new Income Tax Returns in Philippines
For April 2015, June 2013 2011 versions of income tax returns are required to be used, both for manual filing, eBIR Forms filing (eBIR Forms) and electronic filing and payment system (EFPS). Please note of the following new things on said forms:
BIR Form No. 1701 for self-employed individuals, professionals and freelancers
BIR ITR Form No. 1702 for corporations
Taxable income items
At this early, check on the components of the gross sales or gross receipts in relation to the . See to it that indeed they are taxable to avoid paying tax on items not yet subject to income tax like unrealized foreign exchange gains. These items are normally under other income. Read more on…Overview of Corporate Income Taxation.
Deductible expenses and supporting documents
As a rule, allowable deductions are ordinary and necessary business expenses and would tend to lower down income tax liability. No specific enumeration has been provided for as long as they were incurred in the conduct of trade or business and complies the following basic requirements for deductibility:
Creditable withholding tax certificates – BIR Form No. 2307
Creditable withholding tax certificates are advance income tax payments so that every peso withheld is a peso tax credits deductible from annual income taxes. Claims of withholding tax credits should be supported by certificates (BIR Form No. 2307) issued by clients or customers. As such, it might be a good move to summarize income subjected to creditable withholding taxes and the related certificates. If the clients or customers had not provided the certificates, then, this maybe the best early time to remind them to issue one for the amounts they withheld.
Tax planning
Perhaps at this time (after the third quarter), the taxpayers may already have an estimate of its tax position at the end of 2012. Based on its tax position and its income tax component, it may be worth a while to re employ tax planning strategies. One some expenses might be deductible at year end, so taking serious thought about it and documenting them would be good. Here are some examples of year-end expenses:
In applying the above, you might need the help of a professional for an effective and efficient implementation.
Improperly accumulated earnings tax (IAET)
Another most common errors of taxpayers is on the level of free retained earnings in relation to paid-up capitalization. Under Section 43 of the Corporation Code, unappropriated retained earnings are not allowed to exceed paid-up capital. Revised Securities Regulation Code requires a note to the audited financial statements with a concrete plan on the excess retained earnings. Section 29 of the Tax Code imposes a 10% penalty tax on improper accumulations so that a double check on the level of free retained earnings at the end of the year is highly recommended to determine implications and avoid the penalties. Read more on…Overview of 10% IAET in the Philippines.
Disclaimer: This article is for general conceptual guidance only and is not a substitute for an expert opinion. Please consult your preferred tax and/or legal consultant for the specific details applicable to your circumstances. For comments, you may please send mail at in**@************er.org.
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