Bureau of Internal Revenue (BIR) administers and enforces PHL national tax laws. Reports to the Department of Finance.
Responsibilities:
- Income tax collection
- Value-Added Tax (VAT)
- Percentage tax
- Documentary stamp tax
- Estate + donor's tax
- Customs duties (in coordination with BoC)
Common touchpoints:
- TIN registration
- Income tax filing (annual + quarterly)
- Receipts (Official Receipts) registration
- Tax compliance for businesses
- BIR Form filing (1700, 1701, 2316, etc.)
What it means for you:
- All income earners interact with BIR
- Employed: employer handles most BIR work
- Self-employed: you handle filings
- Filing deadlines matter (penalties for late)
- Major BIR forms numbered (e.g., 1701 = annual income tax)