E Monthly Remittance Return of Creditable Income Taxes Withheld ( Expanded) Payment/ Remittance Form – This BIR return is filed by every Withholding. E BIR Form – Download as Excel Spreadsheet .xls), PDF File .pdf), Text File .txt) or read online. BIR Form E. Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded). This is filed by every withholding agent also.
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If the person required to withhold and pay the tax is a corporation, the return shall be made in the name of the corporation and shall be signed and verified by the president, vice-president, or any authorized officer and countersigned by the treasurer or assistant treasurer.
The Ultimate Guide to BIR Forms
With respect to a fiduciary, the returns shall be made in the name of the individual, estate or trust for which such fiduciary acts and shall be signed and verified by such fiduciary. In case of two or more joint fiduciaries, the return shall be signed and verified by one of such fiduciaries. When and Where to File and Remit.
Where the return is filed with an AAB, the lower portion of the return must be properly machine-validated and duly stamped by the Authorized Agent Bank to serve as the receipt of payment. The machine validation shall reflect the date of payment, amount paid and transaction code, and the stamped mark shall show the name of the bank, branch code, teller’s code and teller’s initial.
The AAB shall also issue an official receipt or bank debit advice or credit document, whichever is applicable, as additional proof of payment. There shall be imposed and collected as part of the tax: Failure to file any return and pay the amount of tax or installment due on or before the due date.
BIR Form No. E – Guidelines and Instructions
Unless otherwise authorized by the Commissioner, filing a return with a person or office other than those with whom it is required to be filed. Failure to pay the full or part of the amount of tax shown on the return, or the full amont of tax due for which no return is required to be filed on or before the due date. Failure to pay the deficiency tax within the time prescribed for its payment in the notice of assessment.
Willful neglect to file the return within the period prescribed by the Code or by rules and regulations; or. In case a false or fraudulent return is willfully made. Any person required under the Forn Internal Revenue Code or by rules and regulations promulgated thereunder to pay any tax, make a return, keep any record, or supply correct and accurate information, who willfully fails to pay such tax, make such return, keep such record, 1610e supply such correct and accurate information, or withhold or remit taxes withheld, or refund excess taxes withheld on compensation, at the time or times formm by law or rules and 6101e shall, in addition to the other penalties provided by law, upon conviction thereof, be punished by torm fine of not less than ten thousand pesos P10, Every officer or employee of the government of the Republic of the Philippines or any of its agencies and instrumentalities, its political subdivisions, as well as government-owned or controlled corporation, including the Bangko Sentral ng Pilipinas, who, under the provisions 6101e the Code, as amended, or regulations promulgated thereunder, is charged with the duty to deduct and withhold any internal revenue tax and to remit the same in accordance with the provisions of the Tax Code, as amemded, formm other laws shall be guilty of any offense herein-below specified and upon conviction of each act or omission, be fined in a sum not less than five thousand pesos P5, but not more than fifty thousand pesos P50, or imprisoned for a term of not less than six 6 months and one day but not more than two 2 years, or both: If the withholding agent is the Government or any of its agencies, political subdivisions or 6101e, or a government-owned or controlled corporation, the employee thereof responsible for the withholding and remittance of tax shall be personally liable for the additions to the tax prescribed by the National Internal Revenue Code.
All background information must be properly filled up. EWT- professional entertainers- – if the current year’s gross income does not exceed P, EWT- payments for medical practitioners through a duly registered professional partnership. EWT- professional athletes- – if the current year’s gross income does not exceed P, EWT- payments to partners of general fogm partnerships. EWT- payments made by credit card companies.
EWT- movie, stage, radio, television and musical directors- – if the current year’s gross income does not exceed P, EWT- management and technical consultants. EWT- bookkeeping agents and agencies. EWT- insurance agents and insurance adjusters.
EWT- additional payments to government personnel from importers, shipping and airline companies or their agents for overtime services. EWT- other recipient of talent fees- – if the current year’s gross income does not exceed P, EWT- fees of rorm who are not employees of the company.
EWT – Gross payments to embalmers by funeral companies. EWT – payments made by pre-need companies to funeral parlors. EWT- cinematographic film rentals.
BIR Form No. E | busapcom
EWT- Tolling fee paid to refineries. EWT- Income payments made to suppliers of agricultural products. Penalties There shall be imposed and collected as part of the tax: Failure to file any return and pay the amount of tax or installment due on or before the due date; b. Unless otherwise authorized by the Commissioner, filing a return with a person or office other than those with whom it is required to foorm filed; c.
Failure to pay the full or part of the amount of tax shown on the return, or the 16601e amont of tax due for which no return is required to be filed on or before the due date; d.