A Sworn Declaration Sample for BIR (Bureau of Internal Revenue) is a written statement that affirms the truthfulness and accuracy of the information provided on various documents or reports submitted to the BIR. It serves as a legal instrument to authenticate and validate the contents of the accompanying documents. The Sworn Declaration Sample for BIR is commonly used in different situations, such as: 1. Sworn Declaration for Income Tax Return (IT) Submission: This type of declaration is necessary when submitting annual income tax returns to the BIR. It attests to the accuracy and correctness of the financial information provided in the IT, including income, deductions, and tax payments. 2. Sworn Declaration for Value-Added Tax (VAT) Compliance: VAT-registered businesses are required to file periodic VAT returns. The sworn declaration accompanying these returns ensures the accuracy of the declared sales, output VAT, input VAT, and other related details. 3. Sworn Declaration for Withholding Tax Compliance: Withholding agents are obliged to deduct and remit the correct amount of taxes from payments made to their employees, suppliers, or service providers. This declaration confirms the proper withholding and truthfulness of the reported amounts. 4. Sworn Declaration for Documentary Stamp Tax (DST) Transactions: Certain documents, such as deeds, certificates, contracts, and agreements, may be subject to DST. A sworn declaration is often required to affirm the nature and value of the transaction to determine the appropriate DST. 5. Sworn Declaration for Tax Amnesty or Voluntary Disclosure Programs: Whenever taxpayers avail themselves of tax amnesty schemes or voluntary disclosure programs, they may need to provide a sworn declaration. This declares the intention to settle all outstanding tax liabilities and ensure the accuracy and completeness of the disclosure. In any of these situations, the Sworn Declaration Sample for BIR must include crucial information such as the declaring's name, taxpayer identification number (TIN), address, and contact details. Additionally, it should state that the declaring understands the legal consequences of providing false information and that all the information contained in the accompanying documents is true and correct to the best of their knowledge. The use of sworn declarations helps maintain the BIR's integrity by encouraging full compliance and deterring tax evasion. It ensures transparency and accountability in tax-related matters, promoting a fair and equitable tax system.