Tax affects everyone’s life, not only for business owners and employees, but also for anyone who is under the government. Income earned, whether from business profit or from employment compensation, is generally taxed. The commodities and services everyone consumes may also be charged with Value Added Tax and other business taxes. Thus, the food you eat at the restaurant or even the diaper your baby is using may be charged with business tax. Furthermore, donations and estates may also be imposed with donor tax and estate tax, respectively. Tax is such a burden that we will be facing from the time we are born to even after our death. However, taxes are the lifeblood of our country. Without collecting taxes, our government will not generate the needed revenue to fund our government expenditures, such as the building of infrastructures and the allocation of budgets for education, culture, sports, health, tourism, national defense, and many others. With all that said, we need to learn how to deal with the BIR.
The Bureau of Internal Revenue (BIR) is the government agency, under the supervision and control of the Department of Finance (DOF), which is mandated by law to assess and collect all national internal revenue taxes, fees, and charges, and the enforcement of all forfeitures, penalties, and fines connected therewith, including the execution of judgments in all cases decided in its favor by the Court of Tax Appeals and the ordinary courts (Sec. 2 of the National Internal Revenue Code of 1997). In short, BIR is the government agency tasked to collect taxes, such as your income tax, value added tax, documentary stamp tax, withholding tax, and other taxes that may be due from you. Taxpayers also go to BIR to register their businesses, practice of profession, books of accounts, and official receipts. You also register with the BIR to get your TIN (Taxpayer Identification Number), which is a requirement for employment and for transacting with other government offices, as well as banks and other private institutions.
You can visit the BIR website at www.bir.gov.ph. In their portal, you can read the BIR’s latest news, announcements, and tax reminders. The following pages may also become helpful to every taxpayers, whether Filipinos or foreigners who are doing business in the Philippines.
Tax Information – this is where you can read useful discussions about difference taxes, such income tax, withholding taxes, Value Added Tax, Percentage Tax, and several others. The topics discussed on each type of tax include the tax description, tax rates, required taxpayers and filers, deadline or due date, BIR forms required, procedures for filing, and frequently asked questions.
Issuances and rulings – this is where BIR archived their Issuances (Revenue Regulations, Revenue Memorandum Orders, Revenue Memorandum Rulings, Revenue Memorandum Circulars and Revenue Bulletins) and Rulings in a yearly manner.
BIR Forms – this is where you can download the BIR forms you need for filing and paying your tax returns with the BIR and other authorized agents. The downloadable forms range from application forms to other legal forms. Most of the forms are downloadable in PDF and zipped MS excel files.
Directory – if you are looking for addresses, contact numbers, and key officers of the revenue district officers near you, you can browse this page.
Whether we like it or not, we need to be familiarized with the taxation system in the Philippines. We should give what is due to the government. That is why we need to visit the BIR website to learn things that we might find useful and interesting. Corruption kills our nation. Hence, we need to stop the corrupt politicians and government officials who are stealing our money. However, we can only say our money… if we pay taxes to the government.
For the BIR, the following 9 values of the bureau shall always be observed to encourage taxpayers to pay their tax dues: god-fearing, consistency, competency, innovativeness, accountability, synergy, respect, fairness, and transparency.
To learn on how to compute different taxes, such as income tax, VAT, percentage tax, and withholding taxes, you may read our tax guide post here.
Victorino Q. Abrugar is a marketing strategist and business consultant from Tacloban City, Philippines. Vic has been in the online marketing industry for more than 7 years, practicing problogging, web development, content marketing, SEO, social media marketing, and consulting.
I am asking this for the Filipinos out there…
where should i file my ITR because in 2010, i registered for a TIN in pasig city RDO because i was working there in a call center but right now I a Public (Government) School Teacher in Valenzuela. I haven’t filed anything in the Valenzuela RDO. The question is, where or which RDO should I file my ITR. Somebody told me that if i am working in the government, there is no need to transfer RDO, they (BIR) are the ones who will do that for me. I’m lost…. please help.
Hi Michael. If your registered TIN is for employment, then, it is the place of BIR RDO covering the workplace. Every new transfer of work/office covered by another BIR RDO requires registration update. As to filing ITR, if you have a single employer with your income only from employment, you may not need to file ITR under substituted filing.
From: Csfpampanga Phil
To: “araceli.francisco@bir.gov.ph” ; “elvira.vera@bir.gov.ph”
Cc: “elenita.mariano@bir.gov.ph” ; “cscro3rd@yahoo.com”
Sent: Thursday, June 21, 2012 8:21 AM
Subject: complaints re: BIR collecting agent and Bank Accredited , San Fernando, Pampanga
Dear mam:
>kami po ay grupo nang mahihirap dito sa San Fernando, Pampanga pero tumutupad sa batas,
gaya po nang buwanan pagbabayad namin nang tax na nakasaad sa form 2551M.
>kami po ay lubos na nahihirapan kung anong banko kami magbabayad, 95% po sa mga accredited banks ninyo
sa San Fernando ay ayaw tumanggap nang BIR payments (from 1st day to 19th day of the month)
> halos buwanan kami ay nahihirapan sa pagpila sa BIR Regional Office ninyo sa Capitol Compound San Fernando, Pampanga
> nasisira po ang mga araw namin at di kami kumikita tuwing ika 20th ng buwan buwan sa pagbabayad lamang ng percentage tax sa mga katiting na kinikita namin
> lubhang mabagal at mareklamo ang mga staff ninyo sa BIR lalong lalo na ang tumatanggap ng payment namin (Front liners staff sa payment)
> kada isang taong na serserbisyuhan o iisyuhan ng reciept, dakdak muna, kwento bago kumuha ulit ng panibagong 2551M
> ang sabi dapat sa banko daw kami nag bayad at hindi doon sa BIR kaya maghintay kami at hindi daw nila obligasyon ang tumanggap nang bayad
> ulitin ko po, papaano nga po kaya sa office ng BIR kani nagbabayad, ayaw tanggapin nang mga banko ang payment namin
> pero kapag mga certified accountants ang nagbabayad kahit 100 pcs na 2551M ay tuwang tuwa pa sila kasi po……………………………………
> gusto man naming kumuha nang hahawak sa accounts namin para hindi kami mahirapan sa pagbabayad hindi po namin kaya ang bayad tapos me hinihingi pang kaswelo daw nang staff ninyo
> me nakapagsabi po na me mga “ALAGA” mga accounting firms and BIR, kaya kapag accounting firm ang nagbabayad mabilis pa sila sa alas kwatro
> gaya po kahapon kami ay nagbayad kada mahirap o individual na tao umaabot nang 2 – 3 oras bago maserbisyuhan ,
TAKE NOTE EXCEPT PO SA MGA ACCOUNTING FIRM MABILIS SERBISYO NILA
> kaming maliliit na tax payer din naman ay may ambag sa mga sweldo nang mga taga BIR
> ano po kaya ang problema nang mga accredited bank dito sa San Fernando, Pampanga, bakit ayaw tumanggap nang BIR payments?
> ano po kaya ang problema nang taga BIR na nagmomonitor nang mga accredited banks?
> kaya na po ang bahala sa kanila at sana pwede na po ang banko para hindi na kami pupunta sa BIR na masusungit ang staff!
lubos na gumagalang
Federation of operators and drivers
Federation of Sarisari Store
Federation of small Enterprises
can i can i know my TIN number if i lost my TIN CARD?
Hi Ranilo, I suggest you visit BIR RDO covering the place of employment or the nearest BIR office to retrieve your TIN. They can view it via BIR system and provide you details.
Any tips on the coverage of BIR exams so that I may know what to review. Thanks po.