Bureau of Internal Revenue (BIR) administers and enforces national internal revenue taxes. It is under the Department of Finance.
Taxes it administers:
- Income tax
- Value-Added Tax (VAT) and percentage tax
- Documentary stamp tax
- Estate and donor's taxes
- Excise taxes
Customs duties are collected by the Bureau of Customs, not the BIR.
Common touchpoints:
- TIN registration
- Income tax returns (quarterly and annual)
- Invoicing and registration requirements for businesses
- BIR forms such as 1700, 1701 and 2316
What it means for you:
- Employees: your employer withholds tax and gives you BIR Form 2316
- Self-employed: you register and file your own returns
- Filing deadlines matter — late filing brings penalties