Venue and Time of Filing Tax Returns

Venue of Filing Tax Returns

 For “With Payment” Returns

- Return is filed with the Authorized Agent Bank (AAB) of the place where the taxpayer is
registered or required to be registered. In municipalities where there is no AAB, the returns
shall be filed with the Revenue Collection Officer or duly Authorized Treasurer in the said
municipality in which such person has his legal residence or principal place of business in
the Philippines, or if there is none, filing of the return will be at the Office of the
Commissioner.

 For “No Payment” Returns

- Return is filed with the concerned Revenue District Officer (RDO) where the taxpayer is
registered. However, if filed late, it shall be accepted by RDO but shall be filed with an AAB
or Collection Officer, or Deputized Municipal Treasurer in places where there are no AABs.

Time of Filing Tax Returns

 Annual Income for Individuals Earning Purely Compensation Income, Self-Employed

Individuals, Estates, and Trusts
- On or before April 15 of each year covering income for the preceding taxable year

 Quarterly Income Tax Return for Individuals, Estates, and Trusts

- On or before the 15th day of the month following the end of the quarter

 Annual Income for Corporation, Partnership and Other Non-Individual Taxpayer Exempt
under the Tax Code and Other Special Laws, with No Other Taxable Income
- On or before the 15th day of the 4th month following the close of the taxpayer's taxable year

 Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual
Taxpayers
- Within sixty (60) days following the close of each of the first three (3) quarters of the taxable
year
  Capital Gains Tax Return
- Within thirty (30) days after each transaction or in case of installment sales, within thirty (30)
days after receipt of the 1st downpayment and within thirty (30) days following each
subsequent installment payment

Venue and Time of Payment

Venue of Payment

- Local Government Units (LGUs) are required to pay through Electronic BIR Forms, except for
barangays.

Time of Payment

- All local taxes, fees, and charges shall be paid within the first twenty (20) days of January or of
each subsequent quarter, as the case may be.

- Time of payment may be extended without surcharges or penalties for a period not exceeding six
(6) months provided there is a justifiable reason or cause.

References:

https://www.officialgazette.gov.ph/1991/10/10/republic-act-no-7160/

http://www.picpa.com.ph/attachment/628201695756189.pdf

Garcia, E, Tabag E. (2018). Income Taxation With Special Topics

https://www.bir.gov.ph/index.php/bir-forms/income-tax-return.html