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ANNEX “B1”

REPUBLIC OF THE PHILIPPINES ANNEX “B2”


DEPARTMENT OF FINANCE REPUBLIC OF THE PHILIPPINES
BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
REQUIRED ATTACHMENTS
REQUIRED ATTACHMENTS
BIR FORM NO. 1700
BIR FORM NO. 1701

1 BIR Form No. 1700; or


Printed copy of BIR Form No. 1700 with Filing 1 BIR Form No. 1701; or
Reference Number (FRN) (for eFPS filed return); or Printed copy of BIR Form No. 1701 with Filing
Printed copy of BIR Form No. 1700 with the eMail Tax Reference Number (FRN) (for eFPS filed return); or
Return Receipt Confirmation received (for eBIRForms Printed copy of BIR Form No. 1701 with the eMail Tax
filed return); Return Receipt Confirmation received (for eBIRForms
filed return);
2 Certificate of Compensation Payment/Tax Withheld
(BIR Form No. 2316); 2 Certificate of independent CPA duly accredited by
the BIR (The CPA Certificate is required if the gross
3 Waiver of the husband’s right to claim additional quarterly sales, earnings, receipts or output exceed
exemption, if applicable; P 150,000);
4 Duly approved Tax Debit Memo, if applicable; 3 Account Information Form (AIF) and/or Financial
5 Proof of Foreign Tax Credits, if applicable; Statements (FS), including the following schedules
prescribed under existing revenue issuances which
6 For amended return, proof of tax payment and the
must form part of the Notes to the audited FS:
return previously filed;
a) Taxes and Licenses;
7 Proof of other tax payment/credit, if applicable; b) Other information prescribed to be
8 Authorization letter, if filed by authorized disclosed in the notes to FS;
representative. 4 Statement of Management’s Responsibility (SMR) for
Annual Income Tax Return;
5 Certificate of Income Payments not subjected to
Withholding Tax (BIR Form No. 2304), if applicable;

6 Certificate of Creditable Tax Withheld at Source (BIR


Form No. 2307) or DVD-R containing the soft copies
of the said BIR forms and a notarized Certification
duly signed by the authorized representative,
whichever is applicable;
7 Duly approved Tax Debit Memo, if applicable;
8 Proof of prior years' excess credits, if applicable;
9 Proof of Foreign Tax Credits, if applicable;
10 For amended return, proof of tax payment and the
return previously filed;
11 System-generated Acknowledgement Receipt or
Validation Report of electronically submitted
Summary Alpha list of Withholding Agents of
Income Payments Subjected to Withholding Tax at
Source (SAWT) thru esubmission@bir.gov.ph, if
applicable;
12 Proof of other tax payment/credit, if applicable;
13 Authorization letter, if filed by authorized
Representative;
14 Waiver of the husband’s right to claim additional
exemption, if applicable.
REPUBLIC OF THE PHILIPPINES
ANNEX “B3” REPUBLIC OF THE PHILIPPINES
ANNEX “B4”
DEPARTMENT OF FINANCE DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE BUREAU OF INTERNAL REVENUE

REQUIRED ATTACHMENTS REQUIRED ATTACHMENTS

BIR FORM NO. 1702RT BIR FORM NO. 1702MX

1 BIR Form No. 1702RT; or 1 BIR Form No. 1702MX; or


Printed copy of BIR Form No. 1702RT with Filing Printed copy of BIR Form No. 1702MX with Filing
Reference Number (FRN) (for eFPS filed return); or Reference Number (FRN) (for eFPS filed return); or
Printed copy of BIR Form No. 1702RT with the eMail Printed copy of BIR Form No. 1702MX with the eMail
Tax Return Receipt Confirmation received (for Tax Return Receipt Confirmation received (for
eBIRForms filed return); eBIRForms filed return);
2 Certificate of independent CPA duly accredited by 2 Certificate of independent CPA duly accredited by
the BIR (The CPA Certificate is required if the gross the BIR (The CPA Certificate is required if the gross
quarterly sales, earnings, receipts or output exceed quarterly sales, earnings, receipts or output exceed
P 150,000); P 150,000);
3 Account Information Form (AIF) and/or Financial 3 Account Information Form (AIF) and/or Financial
Statements (FS), including the following schedules Statements (FS), including the following schedules
prescribed under existing revenue issuances which prescribed under existing revenue issuances which
must form part of the Notes to the audited FS: must form part of the Notes to the audited FS:
a) Taxes and Licenses; c) Taxes and Licenses;
b) Other information prescribed to be d) Other information prescribed to be
disclosed in the notes to FS; disclosed in the notes to FS;
4 Statement of Management’s Responsibility (SMR) for 4 Statement of Management’s Responsibility (SMR) for
Annual Income Tax Return; Annual Income Tax Return;
5 Certificate of Income Payments not subjected to 5 Certificate of Income Payments not subjected to
Withholding Tax (BIR Form No. 2304), if applicable; Withholding Tax (BIR Form No. 2304), if applicable;

6 Certificate of Creditable Tax Withheld at Source (BIR 6 Certificate of Creditable Tax Withheld at Source (BIR
Form No. 2307) or DVD-R containing the soft copies Form No. 2307) or DVD-R containing the soft copies
of the said BIR forms and a notarized Certification of the said BIR forms and a notarized Certification
duly signed by the authorized representative, duly signed by the authorized representative,
whichever is applicable; whichever is applicable;
7 Duly approved Tax Debit Memo, if applicable; 7 Duly approved Tax Debit Memo, if applicable;
8 Proof of prior years' excess credits, if applicable; 8 Proof of prior years' excess credits, if applicable;
9 Proof of Foreign Tax Credits, if applicable; 9 Proof of Foreign Tax Credits, if applicable;
10 For amended return, proof of tax payment and the 10 For amended return, proof of tax payment and the
return previously filed; return previously filed;
11 System-generated Acknowledgement Receipt or 11 System-generated Acknowledgement Receipt or
Validation Report of electronically submitted Validation Report of electronically submitted
Summary Alpha list of Withholding Agents of Summary Alpha list of Withholding Agents of
Income Payments Subjected to Withholding Tax at Income Payments Subjected to Withholding Tax at
Source (SAWT) thru esubmission@bir.gov.ph, if Source (SAWT) thru esubmission@bir.gov.ph, if
applicable; applicable;
12 Proof of other tax payment/credit, if applicable. 12 Proof of other tax payment/credit, if applicable.
13 Certificate of Tax Treaty Relief/Entitlement issued by
the concerned Investment Promotion Agency (IPA)
REPUBLIC OF THE PHILIPPINES ANNEX “B5”
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE

REQUIRED ATTACHMENTS

BIR FORM NO. 1702EX

1 BIR Form No. 1702EX; or


Printed copy of BIR Form No. 1702EX with Filing
Reference Number (FRN) (for eFPS filed return); or
Printed copy of BIR Form No. 1702EX with the eMail
Tax Return Receipt Confirmation received (for
eBIRForms filed return);

2 Certificate of independent CPA duly accredited by the


BIR (The CPA Certificate is required if the gross
quarterly sales, earnings, receipts or output exceed P
150,000);
3 Account Information Form (AIF) and/or Financial
Statements (FS), including the following schedules
prescribed under existing revenue issuances which
must form part of the Notes to the audited FS:
c) Taxes and Licenses;
d) Other information prescribed to be disclosed
in the notes to FS;
4 Statement of Management’s Responsibility (SMR) for
Annual Income Tax Return;
5 Certificate of Income Payments not subjected to
Withholding Tax (BIR Form No. 2304), if applicable;

6 Certificate of Creditable Tax Withheld at Source (BIR


Form No. 2307) or DVD-R containing the soft copies of
the said BIR forms and a notarized Certification duly
signed by the authorized representative, whichever is
applicable;
7 Duly approved Tax Debit Memo, if applicable;
8 Proof of prior years' excess credits, if applicable;
9 Proof of Foreign Tax Credits, if applicable;
10 For amended return, proof of tax payment and the
return previously filed;
11 System-generated Acknowledgement Receipt or
Validation Report of electronically submitted Summary
Alpha list of Withholding Agents of Income Payments
Subjected to Withholding Tax at Source (SAWT) thru
esubmission@bir.gov.ph, if applicable;
12 Proof of other tax payment/credit, if applicable;
13 Schedule of Distributive Share Received by Each Partner
of the General Professional Partnership.