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2115 Improved Voluntary Assessment Program Application Form

Any person, natural or juridical, including estates and trusts, liable to pay any internal revenue tax covering taxable year ending December 31, 2005 and fiscal year ending on any day not later than June 30, 2006 and all prior years, who due to inadvertence or otherwise erroneously paid his/its internal revenue tax liabilities or failed to file tax returns/pay taxes, may avail of the IVAP pursuant to RR 18-2006.

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PSIC:

DLN:

IMPROVED VOLUNTARY
ASSESSMENT PROGRAM

Kawanihan ng Rentas Internas

BIR Form No.

APPLICATION FORM

Republika ng Pilipinas
Kagawaran ng Pananalapi

October 2006

2115

Fill in all applicable spaces. Mark all appropriate boxes with an "X"
1

Date Filed ( MM / DD / YYYY )

2

Return

From

Period

To

3

Taxpayer Identification No.

6

Description

RDO Code 7 No. of Sheets

4 ATC

MC 032

Code

(mm/dd/yyyy)
5

Tax Type

8 Taxpayer Classification

9

Line of Business/Occupation

Attached
I
10

Taxpayers

N

(Last Name, First Name, Middle Name for Individuals) / (Registered Name for Non-Individuals)

11 Telephone Number

Name
12 Business/
Trade Name
13 Registered

14 Zip Code

Address
Computation of Payments
Tax Due/ Net VAT
Due

Tax Due/Net VAT Due

Base Year

Covered Year

Actual

Actual

Computed Amount
Using the Prescribed
Percentage

Minimum Amount
(Schedule 1)

* IVAP Payment (Amount
in Pesos)

15 Tax per return
(w/ returns filed)

16 Tax per return
(w/o returns filed in the covered
year)

17 Tax per return
(w/o returns filed or w/ zero tax
due in the base year)

18

Total IVAP Payment

I declare, under the penalties of perjury, that this statement has been made in good faith, verified by me, and to the best of my knowledge
and belief is a true, correct and complete declaration.

President/Vice President/Principal Officer/Accredited Tax
Agent/Authorized Representative/Taxpayer
(Signature Over Printed Name)

Title/Position of Signatory

TIN of Signatory

Tax Agent Acc. No./Atty's Roll No. (if applicable)

Date of Issuance

Date of Expiry

Remarks:

Evaluated by:

Complete as to documentary requirements

Signature Over Printed Name

Stamp of Receiving
Office
and Date of Receipt
(RO's Signature)

Others

Received by:

Approved by:
Signature Over Printed Name

Signature Over Printed Name

BIR Form No. 2115 page 2
Schedule I

Minimum IVAP Payment in Absolute Amount per Taxable Year
Estate/Trust

Individual
With P10M in assets or less P25,000, or 1/2 of 1% of sales,
w/c ever is higher
With more than P10M in
assets- P100,000,or 1/2 of 1%
of sales,w/c ever is higher

Income Tax

Corporation

Large Taxpayers

Taxpayers with cases
handled by the National
Investigation Div.

50,000.00

With P10M in assets or less P50,000, or 1/2 of 1% of sales,
w/c ever is higher
With more than P10M in
assets- P100,000,or 1/2 of 1%
of sales,w/c ever is higher

20,000,000.00

20,000,000.00

100,000.00

Kind of Tax

10,000,000.00

10,000,000.00

20,000,000.00

20,000,000.00

20,000,000.00

20,000,000.00

20,000,000.00

20,000,000.00

20,000,000.00

20,000,000.00

20,000,000.00

20,000,000.00

20,000,000.00

20,000,000.00

Improperly Accumulated
Earnings Tax

Value Added Tax

Percentage Tax

Excise Tax

Documentary Stamp Tax (DST on
business)
W/holding Tax on Compensation,
Expanded W/holding Tax,
Final W/holding Tax, and
W/holding of Business Tax (min. amount
applies to per tax type)
Taxpayers Under Preferential Rates
(PEZA, SBMA, etc.)

Code
XA

With P10M in assets or less P50,000, or 1% of sales, w/c
ever is higher
With more than P10M in
assets- P100,000,or 1% of
sales,w/c ever is higher
With P10M in assets or less P50,000, or 1/2 of 1% of sales,
w/c ever is higher
With more than P10M in
assets- P100,000,or 1/2 of 1%
of sales,w/c ever is higher
With P10M in assets or less P50,000.
With more than P10M in
assets- P100,000.
With P10M in assets or less P25,000.
With more than P10M in
assets- P100,000.
With P10M in assets or less P25,000.
With more than P10M in
assets- P100,000.

With P10M in assets or less P25,000.
With more than P10M in
assets- P100,000.

Description

Code

100,000.00

100,000.00

50,000.00

50,000.00

50,000.00

50,000.00

With P10M in assets or less P100,000, or 1% of sales, w/c
ever is higher
With more than P10M in
assets- P200,000,or 1% of
sales,w/c ever is higher
With P10M in assets or less P100,000, or 1/2 of 1% of
sales, w/c ever is higher
With more than P10M in
assets- P200,000,or 1/2 of 1%
of sales,w/c ever is higher
With P10M in assets or less P50,000.
With more than P10M in
assets- P100,000.
With P10M in assets or less P50,000.
With more than P10M in
assets- P100,000.
With P10M in assets or less P50,000.
With more than P10M in
assets- P100,000.

With P10M in assets or less P50,000.
With more than P10M in
assets- P100,000.

TAX TYPE
Description

Code

Description

EXCISE-ALCOHOL PRODUCTS

DN

DONOR'S TAX

WC

WITHHOLDING TAX-COMPENSATION

XP

EXCISE-PETROLEUM PRODUCTS

VT

VALUE-ADDED TAX

WE

WITHHOLDING TAX-EXPANDED

XM

EXCISE-MINERAL PRODUCTS

PT

PERCENTAGE TAX-QUARTERLY

WF

WITHHOLDING TAX-FINAL

XG

EXCISE-AUTOMOBILES & NON ESSENTIALS

PM

PERCENTAGE TAX - MONTHLY

XT

EXCISE-TOBACCO PRODUCTS

ST

PERCENTAGE TAX - STOCKS

TOBACCO INSPECTION AND

SO

PERCENTAGE TAX - STOCKS (IPO)

XF

WG

WITHHOLDING TAX - VAT AND OTHER
PERCENTAGE TAXES
WITHHOLDING TAX-OTHERS (ONE-TIME TRAN-

SL

PERCENTAGE TAX - SPECIAL LAWS

IT

INCOME TAX

DS

DOCUMENTARY STAMP TAX REGULAR

IE

IMPROPERLY ACCUMULATED EARNINGS TAX

DO

DOCUMENTARY STAMP TAX-ONETT

WR

WITHHOLDING TAX - FRINGE BENEFITS

AP

ACCRUED PENALTIES

WW

WITHHOLDING TAX - PERCENTAGE TAX

WB

WITHHOLDING TAX FINAL (ON INTEREST

CG

MONITORING FEES

CAPITAL GAINS TAX-REAL PROPERTY
(FINAL WITHHOLDING)

CS

CAPITAL GAINS TAX - STOCKS

PAID ON DEPOSIT AND YIELD ON DEPOSIT

ES

ESTATE TAX

SUBSTITUTES/TRUST/ETC.)

WO

SACTION NOT SUBJECT TO CAPITAL
GAINS TAX)

ON WINNINGS AND PRIZES

BIR FORM NO. 2115 – IVAP APPLICATION FORM
GUIDELINES AND INSTRUCTIONS
4. If there is no return filed in the covered year, the regular return shall still be

COVERAGE
Any person, natural or juridical, including estates and trusts, liable to pay any internal revenue
tax covering taxable year ending December 31, 2005 and fiscal year ending on any day not later than
June 30, 2006 and all prior years, who due to inadvertence or otherwise erroneously paid his/its internal
revenue tax liabilities or failed to file tax returns/pay taxes, may avail of the IVAP pursuant to RR 182006.
THOSE NOT ELIGIBLE FOR AVAILMENT
1. Those taxpayers who have already been issued a Preliminary Assessment Notice (PAN)
and/or Final Assessment Notice (FAN) on or before the effectivity of these regulations with
respect to the internal revenue taxes applicable to the taxable period(s) covered by the PAN
or FAN;
2. Persons under investigation as a result of verified information filed by a Tax Informer under
Section 282 of the NIRC, duly processed and recorded in the BIR Official Registry Book on
or before the effectivity of these regulations;
3. Tax fraud cases already filed and pending in the Department of Justice or courts for
adjudication;
4. Those with unpaid tax liability as admitted and reflected in the books of accounts/records, or
financial statements and tax returns of the covered period, with respect to the tax type
covered by the said admitted tax liability, unless they first pay the same (i.e. DST payable,
withholding tax payable, and unpaid individuals’ second installment of income tax, etc.);
5. Cases handled by the BIR under the RATE Program; and
6. Cases in which Letter Notices (LNs) were issued, where the discrepancy in sales exceeds
30% of sales of base year or the discrepancy in purchases exceeds 30% of the purchases of
the base year.
DEADLINE IN THE FILING OF THE APPLICATION FORM AND PAYMENT OF THE IVAP
AMOUNT
- December 29, 2006
WHERE TO FILE THE APPLICATION FORM
The IVAP Application Form accomplished in triplicate copies, together with the copy of
Payment Form duly validated by the bank, shall be filed with the Revenue District Office/Large
Taxpayers Service/Large Taxpayers District Office, where the taxpayer is registered or required to be
registered and file the return on or before December 29, 2006.
NOTE:
1. Net VAT Due – is equal to Total Output Tax less Total Input Tax.
2. The Applicable tax type code description in Box No. 3 shall be taken from Schedule 1.
3. This form shall be registered or accomplished per tax type.

accomplished and a copy be attached to this form upon submission to the pertinent
BIR office. The total payment therefore shall be the tax due per return plus the IVAP
amount.
DOCUMENTARY REQUIREMENTS:
1. For IVAP applicant without returns filed in the covered year, the required regular tax
returns must be accomplished and the corresponding tax due plus the IVAP amount
payable must be paid using BIR Form 0615.
2. Photocopy/ies of the following:
Income Tax (Including taxpayer with preferential rates e.g. PEZA, SBMA etc.)
• BIR Form No. 1702 for the base year and covered year for corporate taxpayers;
• BIR Form No. 1701 for the base year and covered year for individual taxpayers with
mixed income or purely business income;
• BIR Form No. 1700 for the base year and covered year for individual taxpayers
receiving purely compensation income;
Improperly Accumulated Earnings Tax
• BIR Form No. 1704 for base year and covered year
Value Added Tax
• BIR Form No. 2550Q for the base year and covered year
Percentage Tax
• BIR Form No. 2551M or BIR Form No. 2551Q or 2552 or 2553 for the base year and
covered year
Excise tax
• Applicable Excise tax returns for the base year and covered year
Documentary Stamp Tax
• BIR Form No. 2000 for the base year and covered year
Withholding Tax
• Withholding tax returns for the base year and covered year
Tax on One-time transaction
• Applicable tax returns for the covered year
Accrued Penalties
• Applicable tax returns for the covered year or Assessment Notice, whichever
is applicable
3. Photocopy of duly validated BIR Form No. 0615-IVAP Payment Form and BIR –
Prescribed Deposit Slip
 
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