The BIR Sworn Statement, also referred to as the Annex B Sworn Declaration, is a formal tax document that Philippine taxpayers submit to the Bureau of Internal Revenue. This sworn declaration serves as a binding legal statement confirming that a business operates in full compliance with tax laws and regulations. Any taxpayer registered with the BIR who issues official receipts, sales invoices, or commercial invoices is required to execute this declaration.
The sworn statement addresses several critical areas of tax compliance. First, it confirms that the taxpayer's business holds a valid registration with the Bureau of Internal Revenue. Second, it declares that all receipts and invoices issued by the business originate exclusively from BIR-registered sources. Third, for VAT-registered taxpayers, the form affirms adherence to specific provisions of the National Internal Revenue Code of 1997 concerning value-added tax obligations. The declaration also states that all receipts and invoices conform to the serial numbering and format requirements mandated by Philippine tax law.
Business owners, self-employed professionals, freelancers, and corporate taxpayers in the Philippines are typically required to file this sworn declaration. Online sellers conducting business through platforms such as Lazada, Shopee, or TikTok Shop must also submit a similar sworn declaration of gross remittances to the BIR. The form applies to any entity or individual that has a tax identification number (TIN) and issues official receipts or invoices as part of their business operations.
By signing the BIR Sworn Statement, a taxpayer affirms the truthfulness of every declaration in the document under penalty of perjury. False statements or misrepresentations on this form can result in criminal charges under Philippine law. The Bureau of Internal Revenue may impose fines, revoke business registration, or pursue prosecution for tax evasion. Taxpayers should verify every detail before submission to avoid penalties and ensure ongoing compliance with national tax regulations.
Several other BIR forms are commonly filed alongside or in connection with the sworn statement. The BIR Form 1701Q is the quarterly income tax return for self-employed individuals and professionals. The BIR Form 2316 serves as the certificate of compensation payment and tax withheld for employees. Businesses that withhold expanded taxes may also need the BIR Form 2306 (certificate of final tax withheld) and the BIR Form 1601-C for monthly remittance of income taxes withheld on compensation. Additionally, the BIR Form 0605 is used to pay annual registration fees and other tax obligations online.
| Question | Answer |
|---|---|
| Form Name | BIR Sworn Statement Form (Annex B) |
| Form Length | 1 page |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | annex a1 sworn declaration, sworn statement bir form, sworn statement bir download, sworn statement for loose leaf application |
