필리핀 세금에 대해서 (11)

필리핀 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