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Annual Income Tax Return For Corporation, Partnership and Other Non-Individual Taxpayer
Fiscal 3 Amended Return? Yes No 4 Short Period Return? Yes Background Information 7 RDO Code 0 No 5 Alphanumeric Tax Code (ATC) IC 055
November 2011 (ENCS) TO BE FILED IN THREE (3) COPIES: (1) BIR FILE COPY (2) BIR ENCODING COPY (3) TAXPAYER FILE COPY Minimum Corporate Income Tax (MCIT)
Domestic Corporation General
1702
BIR Form
1 2
Calendar
(MM/YYYY) Part 1 6 Taxpayer Identification Number (TIN) 9 Taxpayer's Name 10 Registered Address
IC 010
(Unit/Room Number/Floor) (Lot Number Block Number Phase Number (Subdivision/Village) (Municipality/City) 12 E-mail Address 14 Method of Deduction Itemized Deduction 15 Are you availing of Tax Relief under Special or International Tax Treaty? 15A/B 15C/D/E 15F/G/H 15I/J Investment Promotion Agency (IPA) Legal Basis Registered Activity/Program (Registration Number) Special Tax Rate Effectivity Date of Tax Relief 15K/L/M From (MM/DD/YYYY) (MM/DD/YYYY) 15N/O/P To 15A 15C 15F No Yes If yes, fill out spaces below: Exempt 15B 15D 15G 15I % 15L 15O Computation of Tax Exempt 16 17 18 19 20 Special Rate (Province) Building Number)
15K 15N
Part II
Sales/Revenues/Receipts/Fees (from Item 80J/K/L)* Less: Cost of Sales/Services (from Item 81J/K/L)* Gross Income from Operation (Item 16 less Item 17) (from Item 82J/K/L)* Add: Other Taxable Income not Subjected to Final Tax (from Item 83J/K/L)* Total Gross Income (Sum of Item 18 & 19)(from Item 84J/K/L)* Less: Allowable Deductions 21 Optional Standard Deduction (40% of Item 20)(from Item 85J/K/L)*
OR
0 . 0 . 0 . 0 . 0 .
0
0 0 16B
0 0 17B
0 0 18B
0 0 19B 0 0 20B
0 21B
0 . 0 . 0 . 0 . 0 .
0
0 0
0 0
0 0
0 0
0 0
0
. 0
0 .
22 Regular Allowable Itemized Deductions (from Item 86J/K/L)* 23 Special Allowable Itemized Deductions (specify) (from Item 87J/K/L/V/W/X)*
Incentive Legal Basis
. 0 0 22B
0 . 0 0 22C
0 . 0 0
23A/B/C 23D/E/F 24 Allowance for NOLCO (from Item 57) 25 Total Itemized Deductions (Sum of Items 22, 23 & 24)(from Ite 89J/K/L)*
*If with multiple activities per tax regime, use Supplemental Form (Schedule 4)
0 . 0 0 23B 0 . 0 0 23E
0 . 0 0 23C 0 . 0 0 23F
0 . 0 0 24C 0 . 0 0 25C
0 . 0 0 0 . 0 0
0 . 0 0 0 . 0 0
0 . 0 0 24B 0 . 0 0 25B
Exempt 26 Net Taxable Income (Item 20 less Item 21 OR Item 25) (from Item 90J/K/L)* 27 Applicable Income Tax Rate (i.e., special rate or regular/normal rate) 28 Income Tax Due other than MCIT (Item 26 x Item 27) 29 Less: Share of Other Agencies 30 Net Income Tax Due to National Government (Item 28B less Item 29) 31 MCIT (2% of Gross Income in Item 20C) 32 Income Tax Due (MCIT in Item 31 or Normal Income Tax in Item 28C, whichever is higher) 33 Less: Tax Credits/Payments (attach proof) 33A Prior Year's Excess Credits Other Than MCIT 33B 33C 33D Income Tax Payment under MCIT from Previous Quarter/s Income Tax Payment under Regular/Normal Rate from Previous Quarter/s Excess MCIT Applied this Current Taxable Year 33E 33G 33I 33K 33M 33N 33O 33Q 34A 26A 27A 28A
Special Rate
0 . 0 0 26B % 0 . 0 0 28B
29 30
27B
0 . 0 %
27C
0 . 0 0 28C 0 . 0 0
31 32 33A 33B 33C 33D 33F 33H 33J 33L 0 . 0 0 33P 0 . 0 0 33R 0 . 0 0 34B 35 36A 36B 36C 36D 37 To be carried over as tax credit for next year/quarter Special Rate
0 . 0 0 38C 0 . 0 0 39C 0 . 0 0 40C 0 . 0 0 41C 0 . 0 0 42C 0 . 0 0 43C
0 . 0 0 % 0 . 0 0
. 0 0
33E/F Creditable Tax Withheld from Previous Quarter/s 33G/H Creditable Tax Withheld per BIR Form No. 2307 for the Fourth Quarter 33I/J 33M 33N Foreign Tax Credits, if applicable Income Tax Payment under Special Rate from Previous Quarter/s Special Tax Credits (from Item 44) (from Item 103J/K/L)* 33K/L Tax Paid in Return Previously Filed, if this is an Amended Return
33O/P Other Credits/Payments, specify________________________ 33Q/R Total Tax Credits/Payments (Sum of Items 33E, G, I, K, M, N & O/ 33A, B, C, D, F, H, J, L & P) 34 Net Tax Payable/(Overpayment) (Item 30 less Item 33Q/ Item 32 less Item 33R) 35 Aggregate Tax Payable/(Overpayment) (Sum of Item 34A & 34B) 36 Add: Penalties 36A Surcharge 36B Interest 36C Compromise 36D Total Penalties (Sum of Items 36A, 36B & 36C)
0 . 0 0 0 . 0 0
0 . 0 0
37 Total Amount Payable/(Overpayment) (Sum of Item 35 & 36D) If overpayment, shade one circle only (once the choice is made, the same is irrevocable): To be refunded To be issued a Tax Credit Certificate (TCC) Tax Relief Availment Part III Exempt 0 . 38A 38 Regular Income Tax Otherwise Due (30% of the Total of Item 23 & 26) (from Item 97J/K/L)* 0 0 38B 0 . 39A 39 Less: Income Tax Due (from Item 28) (from Item 98J/K/L)* 0 0 39B 40A 40 Tax Relief Availment before Special Tax Credit (Item 38 less Item 39) (from Item 99J/K/L) 0 . 0 0 40B Breakdown of Item 40 0 . 41 Tax Relief Availment on Gross/Net Income (Item 26 x 30% less Item 28) (from Item 100J/K/L) 41A 0 0 41B 42A 42 Tax Relief on Special Allowable Itemized Deductions (Item 23 x 30%) (from Item 101J/K/L) 0 . 0 0 42B 0 . 43 Sub Total of Item 41 & 42 which is equal to Item 40 (from Item 102J/K/L) 43A 0 0 43B 44 Special Tax Credit (from Item 103J/K/L) 45 Total Tax Relief Availment (Sum ot Item 43 & 44) (from Item 104J/K/L) Part IV Particulars 46 47 48 49
Cash/Bank Debit Memo 46A
0 . 0 0 0 . 0 0
Regular/Normal Rate
0 . 0 0 0 . 0 0 0 . 0 0
0 . 0 0 0 . 0 0
0 . 0 0
44A 45A Details of Payment Number 46B 47B 48A 49B 46C 47C 48B 49C
0 0
. 0 0 44B . 0 0 45B
0 . 0 0 44C 0 . 0 0 45C
0
Stamp of Receiving Office/AAB and Date of Receipt (RO's Signature/Bank Teller's Initial)
. 0 0
Amount
NOTE: Read Guidelines and Instructions on Page 4. *If with multiple activities per tax regime, use Supplemental Form (Schedule 4)
0
Net Operating Loss (Unapplied)
. 0
Expired
57 Total (Sum of Items 53C, 54C, 55C & 56C) (to Item 24) Schedule 2 Year 58 59 60 61 Schedule 3 62 Net Income/(Loss) per books Add: Non-deductible Expenses/Taxable Other Income 63 64 65 Total (Sum of Items 62, 63 & 64) Less: Non-taxable Income and Income Subjected to Final Tax 66 67 Special Deductions 68 69 70 Total (Sum of Items 66, 67, 68 & 69) 71 Net Taxable Income/(Loss) (Item 65 less Item 70) Normal Income Tax as adjusted MCIT
0 . 0 0
Computation of Excess Minimum Corporate Income Tax (MCIT) of Previous Year Excess MCIT over Normal Income Tax as adjusted Balance MCIT Still Allowable as Tax Credit
Regular/Normal Rate 62B 63B 64B
Reconciliation of Net Income Per Books Against Taxable Income (attach additional sheet/s, if necessary) Special Rate 62A 63A 64A 65A 66A 67A 68A 69A 70A 71A
. 0
. 0
0 0
. 0 . 0
0 0
70B 71B
0 0
. 0 . 0
0 0
We declare under the penalties of perjury, that this annual return has been made in good faith, verfied by us, and to the best of our knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. 72 President/Vice President/Principal Officer/Accredited Tax Agent (Signature over Printed Name) Title/Position of Signatory Tax Agent Accreditation No./Atty's Roll No. (if applicable) Date of Issuance 75 Place of Issue TIN of Signatory Date of Expiry 73 Treasurer/Assistant Treasurer (Signature over Printed Name) Title/Position of Signatory TIN of Signatory 76 Date of Issue (MM/DD/YYYY) 77 Amount ATC
DESCRIPTION DOMESTIC CORPORATION
TAX RATE
30% 2% 10% 30% 2% 10% 30% 2% 30% 2% 30% 2% 30% 2%
TAX BASE
Taxable Income from All Sources Gross Income Taxable Income from All Sources Taxable Income from All Sources Gross Income Taxable Income from All Sources Taxable Income from All Sources Gross Income Taxable Income from All Sources Gross Income Taxable Income from Proprietary Activities Gross Income Taxable Income from All Sources Gross Income
ATC IC 011 IC 010 IC 021 IC 070 IC 055 IC 080 IC 101 IC 190 IC 191
TAX RATE
0% 30% exempt
TAX BASE
IC 010 1. a. In General IC 055 b. Minimum Corporate Income Tax IC 030 2. Proprietary Educational Institutions a. Proprietary Educational Institution whose gross income from unrelated trade, business or other activity exceeds fifty percent (50%) of the total gross income from all sources. IC 055 b. Minimum Corporate Income Tax IC 031 3. Non-Stock, Non-Profit Hospitals a. Non-Stock, Non-Profit Hospirals whose gross income from unrelated trade, business or other activity exceeds fifty percent (50%) of the total gross income from all sources. IC 055 b. Minimum Corporate Income Tax IC 040 4. a. Government Owned and Controlled Corporations(GOCC), Agencies & Instrumentalities IC 055 b. Minimum Corporate Income Tax IC 041 5. a. National Government and Local Government Units (LGU) IC 055 b. Minimum Corporate Income Tax IC 020 6. a. Taxable Partnership IC 055 b. Minimum Corporate Income Tax *Please refer to Revenue District Offices
7. Exempt Corporation a. On Exempt Activities b. On Taxable Activities 8. General Professional Partnership 9. Corporation covered by Special Law* RESIDENT FOREIGN CORPORATION 1. a. In General b. Minimum Corporate Income Tax 2. International Carriers 3. Regional Operating Headquarters* 4. Corporation covered by Special Law* 5. Offshore Banking Units (OBUs) a. Foreign Currency Transaction not subjected to Final Tax b. Other than Foreign Currency Transaction 6. Foreign Currency Deposit Units (FCDU) a. Foreign Currency Transacti.on not subjected to Final Tax b. Other than Foreign Currency Transaction
Taxable Income from Within the Philippines Gross Income Gross Philippine Billing Taxable Income
Gross Taxable Income on Foreign Currency Transactions not subjected to Final Tax Taxable Income Other Than Foreign Currency Transaction Gross Taxable Income on Foreign Currency Transactions not subjected to Final Tax Taxable Income Other Than Foreign Currency Transaction
Tax Relief Under Special Law/International Tax Treaty Taxpayer's Activity Profile 74A 75A 76A 77A 78A 74B 75B 76B 77B 74C 75C 76C 77C 78B 74D 75D 76D 77D 78C 74E 75E 76E 77E 78D 74F 75F 76F 77F 78E
%
79B 79K
%
79C 79L
%
79D 79M
%
79E 79N
%
79F 79O
78F
79A 79J
(MM/DD/YYYY)
Computation of Tax per Activity 80A 81A 82A 83A 84A 85A 86A
0
. 0 0
0 . 0 0
0 . 0 0
. 0 0
. 0 0
. 0 0
0 . 0 0
. 0 0
. 0 0
0 . 0 0
0 . 0 0
. 0 0
. 0 0
. 0 0
. 0 0
. 0 0
0 0
0
87B 87N
0 0
0 . 0 0
. 0 0
0 . 0 0
87E 87Q 88E 89E 90E 91E 92E 93E 94E 95E 96E
0
0
0
. 0 0
87F 87R 88F 89F 90F 91F 92F 93F 94F 95F 96F
0
0
0
. 0 0
. 0 0
. 0 0
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0
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0
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0
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. 0 0
. 0 0
0 0
0
0 0
0
0
. 0 0
. 0 0
. 0 0
. 0 0
0
0
. 0 0
. 0 0
. 0 0
0 0
. 0 0
0 0
. 0 0
100 Tax Relief Availment on Gross/Net Income [Item 90 x 30% less Item 92) 101 Tax Relief on Special Allowable Itemized Deductions (Item 87 x 30%) 102 Sub Total of Item 100 & 101 which is equal to Item 99 103 Special Tax Credit 104 Total Tax Relief Availment (Sum ot Item 102 & 103)
0 0 100B
0
0
0
. 0 0 100C
. 0 0 101C
. 0 0 102C
0
0
0
. 0 0 100D.
. 0 0 101D
. 0 0 102D
0
0
0
. 0 0 100E
. 0 0 101E
. 0 0 102E
0
0
0
. 0 0 100F
. 0 0 101F
. 0 0 102F
0
0
. 0 0
0
0
. 0 0 101B
. 0 0 102B
0 0
. 0 0
103B
0
103C
0
103D
0
103E
0
103F
0
. 0 0
. 0 0 104B
. 0 0 104C
. 0 0 104D
. 0 0 104E
. 0 0 104F
Tax Relief Under Special Law/International Tax Treaty Taxpayer's Activity Profile 74G 75G 76G 77G 78G 74H 75H 76H 77H 74I 75I 76I 77I 78H
%
79H 79Q
%
79I 79R
78I
79G 79P
(MM/DD/YYYY)
Computation of Tax per Activity TOTAL EXEMPT 80G 81G 82G 83G 84G 85G 86G
0
TOTAL SPECIAL
TOTAL REGULAR
. 0 0
.
. 0 0
0 0
0 . 0 0
. 0 0
0 . 0 0
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94J
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95J 96J
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100 Tax Relief Availment on Gross/Net Income [Item 90 x 30% less Item 92) 101 Tax Relief on Special Allowable Itemized Deductions (Item 87 x 30%) 102 Sub Total of Item 100 & 101 which is equal to Item 99 103 Special Tax Credit 104 Total Tax Relief Availment (Sum ot Item 102 & 103)
0 0 100H
0
0
0
.
.
0 0 100I
0 0 101I
0
0
0
0 0 100J
0 0 101J
0 0 102J
0
0
. 0 0 100K
. 0 0 101K
. 0 0 100L
0
0
. 0 0
. 0 0
0
0
.
.
0 0 101H
0 0 102H
0
0
. 0 0 101L
. 0 0 102L
. 0 0 102I
. 0 0 102K
. 0 0
103H
0
103I
0
103J
0
103K
0
103L
0
. 0 0
. 0 0 104H
. 0 0 104I
. 0 0 104J
. 0 0 104K
. 0 0 104L
Note: All Background information must be properly filled up. All returns filed by an accredited tax agent on behalf of a taxpayer shall bear the following information: A. For CPAs and others (individual practitioners and members of GPPs); a.1 Taxpayer Identification Number (TIN); and a.2 Certificate of Accreditation Number, Date of Issuance, and Date of Expiry. B. For members of the Philippine Bar (individual practitioners, members of GPPs); b.1 Taxpayer Identification Number (TIN); and b.2 Attorneys Roll number or Accreditation Number, if any. ENCS