Table of Contents
Capital Gains Tax
BIR Form 1706 — The return shall be filed and paid within thirty (30) days following the sale, exchange, or disposition of real property, with any Authorized Agent Bank (AAB) of the Revenue District Office (RDO) having jurisdiction over the place where the property being transferred is located.
Documentary Stamp Tax
BIR Form 2000-OT — The return shall be filed every 5th of the month following the month of notarization.
- Example: If you had your deed of sale notarized on August 30th, your documentary stamp tax is due by September 5th. Failure to pay may result in surcharges and interest.
Value-Added Tax (VAT)
BIR Form 2550Q — The return shall be filed within twenty-five (25) days following the close of each taxable quarter. The return shall be filed electronically on any of the available electronic platforms.
Percentage Tax
BIR Form 2551Q — The return shall be filed every quarter, specifically on the 25th day following the close of each taxable quarter.
Expanded Withholding Tax
BIR Form 1606 — The return shall be filed and paid on or before the 10th day immediately following the end of the month when the transaction occurred, with any Authorized Agent Bank (AAB) of the Revenue District Office (RDO) having jurisdiction over the place where the property being transferred is located.
Donor’s Tax
BIR Form 1800 — The return shall be filed within thirty (30) days after the gift (donation) is made. A separate return is filed for each gift (donation) made on different dates during the year, reflecting any previous net gifts made in the same calendar year.
Estate Tax
BIR Form 1801 — The return shall be filed within one (1) year from the decedent’s death. In meritorious cases, the Commissioner shall have the authority to grant a reasonable extension not exceeding thirty (30) days for filing the return.
