Tax Alerts

(Revenue Regulations No. 9- 2016, December 8, 2016)

This Tax Alert is issued to inform all concerned on the amended list of taxpayers required to use eBIR forms.

The following One-Time Transaction (ONETT) taxpayers who are not eFPS registered are required to use eBIR Forms:

a.  Taxpayers who are classified as real estate dealers/developers; 

b.  Taxpayers who are considered as habitually engaged in the sale of real property; and 

c.  Regular taxpayers already covered by eBlRForms. 

Thus, ONETT taxpayers who are filing the following are not required to use eBlR Forms:

1. BIR Form 1706 - Capital gains tax return for onerous transfer of real property classified as capital asset
2. BIR Form 1707 - Capital gains tax return for onerous transfer of shares of stock not traded through the local stock exchange
3. BIR Form 1800 - Donor's tax return
4. BIR Form 1801 - Estate tax return
5. BIR Form  2000-OT - DST for one-time transaction (under BIR Form  1706 only - onerous transfer of real property classified as capital asset)