Showing posts with label Taxation. Show all posts
Showing posts with label Taxation. Show all posts

Friday, November 6, 2015

Offline eBIRForms Package v5.2

The bureau has issued a new version of eBIRForms Package, the Offline eBIRForms Package v5.2 and you can download in the following site(s):


The Electronic Bureau of Internal Revenue Forms (eBIRForms) was developed primarily to provide taxpayers with an alternative mode of preparing and filing tax returns that is easier and more convenient.

The Offline eBIRForms Package is a tax preparation software that allows taxpayers and ATAs to accomplish or fill up tax forms offline. Instead of the conventional manual process of filling up tax returns on pre-printed forms that is highly susceptible to human error, taxpayers/ATAs can directly encode data, validate, edit, save, delete, view, print and submit their tax returns. The package can do automatic computations and has the capability to validate information encoded by taxpayers/ATAs. After filling out the forms in this package, taxpayers/ATAs can submit it to the Online eBIRForms System.

The eBIRForms is a package application covering thirty-six (36) BIR Forms comprised of Income Tax Returns; Excise Tax Forms; VAT Forms; Withholding Tax Forms; Documentary Stamp Tax Forms; Percentage Tax Forms; ONETT Forms and Payment Form.


To download the Offline eBIRForms Package v6.1, just click the following link:

Tuesday, October 7, 2014

Taxation, Tax and Purposes of Taxation

Taxation is the act of levying a tax.  It’s the process or means by which the sovereign (independent State), through its law-making body (legislative branch), raises income to defray the necessary expenses of the government.

Tax are enforced proportional contributions from persons and property, levied by the State by virtue of its sovereignty for the support of the government and for all its public needs.  

Purposes of Taxation

1.     Primary Purpose – is to raise revenue for governmental needs; also called revenue purpose

2.     Secondary Purposes
a.     Compensatory purposes
1)    To reduce social inequality
2)    To encourage the growth of local industries
3)    To protect our local industries against unfair competition
b.     Regulatory purpose – to implement the police power of the State to promote the         general welfare