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    ANNEX e

    Uploaded by

    Christian Sadia
    This document contains two notices of availment for taxpayers. The first is for a taxpayer opting to pay taxes through the withholding process. The second is for a non-VAT registered taxpayer availing of the optional registration under the 3% final percentage tax withholding system in order to be entitled to file substituted percentage tax returns. Both notices certify that the taxpayer understands the tax regulations and requirements for the option they have selected.

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    © All Rights Reserved
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    ANNEX e

    Uploaded by

    Christian Sadia
    984 views2 pages
    This document contains two notices of availment for taxpayers. The first is for a taxpayer opting to pay taxes through the withholding process. The second is for a non-VAT registered taxpayer availing of the optional registration under the 3% final percentage tax withholding system in order to be entitled to file substituted percentage tax returns. Both notices certify that the taxpayer understands the tax regulations and requirements for the option they have selected.

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    This document contains two notices of availment for taxpayers. The first is for a taxpayer opting to pay taxes through the withholding process. The second is for a non-VAT registered taxpayer availing of the optional registration under the 3% final percentage tax withholding system in order to be entitled to file substituted percentage tax returns. Both notices certify that the taxpayer understands the tax regulations and requirements for the option they have selected.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    984 views2 pages

    ANNEX e

    Uploaded by

    Christian Sadia
    This document contains two notices of availment for taxpayers. The first is for a taxpayer opting to pay taxes through the withholding process. The second is for a non-VAT registered taxpayer availing of the optional registration under the 3% final percentage tax withholding system in order to be entitled to file substituted percentage tax returns. Both notices certify that the taxpayer understands the tax regulations and requirements for the option they have selected.

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    © All Rights Reserved
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    ANNEX “E”

    BIR FORM NO._______

    Republic of the Philippine


    Department of Finance
    BUREAU OF INTERNAL REVENUE
    Revenue Region No.___
    Revenue District Office No.___
    ___________________________

    NOTICE OF AVAILMENT ON THE OPTION TO PAY THE TAX


    THROUGH THE WITHHOLDING PROCESS

    Date _____________

    Name of Taxpayer

    Address

    Taxpayer Identification Number __________________

    Class of Profession or Calling ______________

    CERTIFICATION

    This is to certify that I am availing of the option to pay my percentage Tax/Vat


    through the withholding process pursuant to the provisions of REVENUE
    REGULATIONS NO. 14-2003; that, in accordance with the said REgulations and
    Revenue Regulation No. 2*98, as amended, gross receipts on account of my sale of
    good/services shall be withheld at 3% Percentage Tax or 12% VAT, as the case may be,
    by the withholding agent-payor; that, such tax withheld shall be constituted as a final
    tax provided that my source of income comes only from one payor, otherwise, the same
    shall be considered creditable which shall be applied against the total percentage
    taxex/VAT due for the month when such tax was withheld; and that, I have executed
    this Declaration under penalty of perjury, pursuant to the provisions of section 267,
    National Internal Revenue Code of 1997, as amended.

    ______________________________
    Taxpayer’s Name and Signature
    ANNEX “A”

    BIR FORM NO._______

    Republic of the Philippine


    Department of Finance
    BUREAU OF INTERNAL REVENUE
    Revenue Region No.___
    Revenue District Office No.___
    ___________________________

    NOTICE OF AVAILMENT ON THE SUBSTITUTED FILING OF


    PERCENTAGE TAX RETURN

    Date _____________

    Name of Taxpayer

    Address

    Taxpayer Identification Number __________________

    Class of Profession or Calling ______________

    CERTIFICATION

    This is to certify that I am a NON-VAT registered person pursuant to the provisions


    of REVENUE REGULATIONS NO. 14-2003; that, in accordance with the said
    Regulations, I have availed of the “ Optional Registration under the 3% Final
    Percentage Tax Withholding, in lieu of the 3% Creditable Percentage Tax Withholding”
    System, in order to be entitled to the privilages accorded by the “Substituted
    Percentage Tax Return System” prescribed thereunder; that, this Declaration is
    sufficient authority of the Withholding Agent to withhold 3% Percentage Tax from
    Paymants to me on my sale of goods and/or services, in lieu of the said 3% Creditable
    Percentage Tax Withholding; and that, I have executed this Declaration under penalty
    of perjury, pursuant to the provisions of section 267, National Internal Revenue Code
    of 1997, as amended.

    ______________________________
    Taxpayer’s Name and Signature

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