Discovery Information Statement Form Bir
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FAQ
Whether you're a working individual or a business, you must file an income tax return (ITR) annually for earning revenue during the year. As a Filipino citizen, you must pay taxes on your income, regardless of its source. As for aliens or foreigners, only income derived from sources inside the Philippines is taxed.
Penalties for Violations Failure to file and pay, late payment of capital gains tax in the Philippines, and underpayment is subject to compromise penalty of P200 ? P50,000, 25% surcharge (or 50% if fraudulent), and 20% interest.
A foreign tax identifying number (foreign TIN) is a number used by your country of tax residency to identify you as an individual or taxpayer. This may vary from country to country. A valid foreign TIN is required by the Internal Revenue Service in order for your Form W-8BEN to be deemed complete.
Pursuant to EO 98, series of 1998, persons whether natural or juridical, dealing with all government agencies and instrumentalities, including Government-Owned and/ -or Controlled Corporations (GOCCs), and all Local Government Units (LGUs), are thereby required to incorporate their TIN in all forms, permits, licenses, ...
A Tax Identification Number (TIN) identification card (ID) is proof that you are registered with the Bureau of Internal Revenue (BIR) as a taxpayer. Even if you're not employed or still a student, having a TIN ID is crucial as it is a requirement in almost all government and private transactions.