필리핀 세금에 대해서 (11) 👍1
안
안내필리핀 세금에 대해서
withholding tax : '원청징수' 라는 뜻입니다.
tax return : '소득세신고' 라는 뜻입니다. 이것은 income tax return 과 동일 한 것입니다.
필리핀 세금 양식 2551-M 으로서 Monthly Percentage Tax Return 입니다.
소규모 사업자 세금은 개인/법인 구분없이 3 % 이며 총 매출액이 1년에 190만 페소 이하인 경우에 적용되며 양식은 2551M 입니다.
필리핀 세금 양식 1601-E 는 Monthly Remittance Return of Expanded Withholding Tax 입니다.
자세한 설명은 http://businesstips.ph/expanded-withholding-tax-in-the-philippines/ 를 참고하시고,
주로 월세에 대한 세금을 납부합니다.
필리핀 세금 양식(BIR form) 1601-C 는 Monthly Remittance Return of Income Taxes Withheld on Compensation 입니다.
소득세를 원청 징수하는 것으로 회사가 직원의 월급에서 소득세를 미리 떼서 직원 대신 회사가 신고하는 것을 말합니다.
| Form No. |
Requirement | Deadline for manual filers |
| 1601-C | Monthly Remittance Return of W/Tax on Compensation | Every 10th day after the end of each month |
| 1601-E | Monthly Remittance Return of Expanded Withholding Tax (together with Monthly Summary Alpha List) |
Every 10th day after the end of each month |
| 1601-F | Monthly Remittance Return of Final Income Tax Withheld | Every 10th day after the end of each month |
| 2550-M | Monthly Value Added Tax Declaration | Every 20th day after the end of each month |
| 2551-M | Monthly Percentage Tax Return | Every 20th day after the end of each month |
| 2550-Q | Quarterly Value Added Tax Return (together with Quarterly List of Sales and Purchases) |
Every 25th day after the end of each qtr. |
| 1701-Q | Quarterly Income Tax Return (for self-employed individuals) | |
| - 1st Quarter | April 15 or 15 days after end of qtr. | |
| - 2nd Quarter | August 15 or 45 days after end of qtr. | |
| - 3rd Quarter | Nov. 15 or 45 days after end of qtr. | |
| 1702-Q | Quarterly Income Tax Return (for corporations and partnerships) | |
| - 1st Quarter | May 29 or 60 days after end of each qtr. | |
| - 2nd Quarter | August 29 or 60 days after end of each qtr. | |
| - 3rd Quarter | Nov. 29 or 60 days after end of each qtr. | |
| 1701 | Annual Income Tax Return (for self-employed individuals) | Ápril 15 |
| 1702 | Annual Income Tax Return (for corporations and partnerships) | April 15 or 105 days after the end of the fiscal year |
| 2000 | Documentary Stamp Tax Declaration | 5th day after the end of each month |
| 0605 | Payment Form - Annual Registration Fee | January 31 |
| 1604-CF | Annual Information Return of Income Taxes withheld on Compensation and Final Withholding Tax | January 31 |
| 1604-E | Annual Information Return of Creditable Income Taxes withheld (Expanded) | March 1 |
| 1905 | Registration renewal of manual books of accounts | December 29 |
| 1900 | Registration of computerized books of accounts and other accounting records (together with affidavit attesting the completeness of the computerized accounting books/records) | January 30 or 30 days after the end of the fiscal year |
| 1900 | Registration of permanently bound computer-generated/loose leaf books of accounts and other accounting records | January 15 or 15 days after the end of the fiscal year |
| no form | Submission of Inventory List | January 30 or 30 days after the end of the fiscal year |