Bir Tax Filing

Core Workflows

Workflow 1: Generate Form 1601-C (Monthly Withholding)

User asks: "Generate 1601-C for October 2025 - RIM agency"

Steps:
1. Query Odoo for vendor payments with withholding
2. Categorize by ATC (Alphanumeric Tax Code)
3. Calculate withholding tax by category
4. Generate schedule of payees
5. Compute total tax withheld
6. Create Form 1601-C in BIR XML format
7. Validate against ATP expiry
8. Generate PDF for submission

Result: Ready-to-file Form 1601-C with schedules

See examples/generate-1601c.md for full workflow.

Workflow 2: Generate Form 2550Q (Quarterly VAT)

User asks: "Generate Q3 2025 VAT return for all agencies"

Steps:
1. Query sales and purchases for Q3
2. Compute output VAT (12% of sales)
3. Compute input VAT (VAT from purchases)
4. Calculate VAT payable (output - input)
5. Handle zero-rated and VAT-exempt transactions
6. Generate supporting schedules
7. Create Form 2550Q in BIR format
8. Validate ATP validity

Result: Quarterly VAT return with full schedules

See examples/generate-2550q.md for process.

Workflow 3: ATP Validation

User asks: "Check ATP expiry for all agencies"

Steps:
1. Query ATP database (stored in Supabase)
2. Check validity dates
3. Identify expiring/expired permits
4. Flag forms affected
5. Send renewal reminders
6. Update Notion tasks
7. Generate compliance report

Result: ATP status report with action items

See examples/atp-monitoring.md for details.

Workflow 4: Form 1702-RT (Annual Income Tax)

User asks: "Generate 2024 annual income tax return"

Steps:
1. Query Odoo for full year transactions
2. Compute gross income
3. Compute allowable deductions
4. Calculate taxable income
5. Apply corporate tax rate (25% or 20%)
6. Account for quarterly payments
7. Compute tax payable/refundable
8. Generate supporting schedules
9. Create Form 1702-RT

Result: Annual income tax return with full documentation

See examples/generate-1702rt.md for workflow.

Workflow 5: OCR Validation

User asks: "Validate this scanned 1601-C form"

Steps:
1. Extract form data using PaddleOCR
2. Parse BIR form fields
3. Query Odoo for expected values
4. Compare computed vs scanned amounts
5. Flag discrepancies
6. Generate validation report
7. Recommend corrections

Result: Validation report with confidence scores

See examples/ocr-validation.md for process.

Implementation Patterns

Form 1601-C Structure

Purpose: Monthly withholding tax return format

Key Fields:

{
    'tin': '123-456-789-000',
    'registered_name': 'AGENCY NAME',
    'period_covered': {
        'month': 10,
        'quarter': None,
        'year': 2025
    },
    'schedules': {
        '1': {  # Schedule 1: Expanded Withholding Tax
            'WC010': {  # Professional fees
                'atc': 'WC010',
                'tax_base': 500000.00,
                'tax_rate': 0.10,
                'tax_amount': 50000.00
            },
            'WC020': {  # Professional fees >720k
                'atc': 'WC020',
                'tax_base': 800000.00,
                'tax_rate': 0.15,
                'tax_amount': 120000.00
            }
        },
        '2': {  # Schedule 2: Compensation
            'employees': [
                {
                    'name': 'Employee Name',
                    'tin': '987-654-321-000',
                    'gross': 50000.00,
                    'tax_withheld': 5000.00
                }
            ]
        }
    },
    'summary': {
        'total_tax_withheld': 175000.00,
        'total_remitted': 175000.00
    }
}

See reference/form-1601c-spec.md for complete spec.

ATC (Alphanumeric Tax Code) Mapping

Purpose: Map transaction types to BIR tax codes

Common ATCs:

ATC_CODES = {
    'WC010': {
        'description': 'Professional fees',
        'rate': 0.10,
        'threshold': 720000  # Annual
    },
    'WC020': {
        'description': 'Professional fees >720k',
        'rate': 0.15,
        'threshold': None
    },
    'WC030': {
        'description': 'Professional fees to government',
        'rate': 0.05,
        'threshold': None
    },
    'WC140': {
        'description': 'Rentals >12,800/month',
        'rate': 0.05,
        'threshold': 153600  # Annual
    },
    'WI010': {
        'description': 'Income payments',
        'rate': 0.01,
        'threshold': None
    }
}

See reference/atc-codes.md for full list.

VAT Computation Pattern

Purpose: Calculate VAT properly for Form 2550Q

Computation:

def compute_quarterly_vat(sales, purchases):
    """
    Compute VAT payable for quarter
    """
    # Output VAT (from sales)
    vatable_sales = sum([
        s['amount'] for s in sales 
        if s['vat_type'] == 'vatable'
    ])
    output_vat = vatable_sales * 0.12
    
    # Input VAT (from purchases)
    vat_purchases = sum([
        p['vat_amount'] for p in purchases 
        if p['vat_type'] == 'vatable'
    ])
    input_vat = vat_purchases
    
    # Net VAT payable
    vat_payable = output_vat - input_vat
    
    # Handle zero-rated and exempt
    zero_rated = sum([
        s['amount'] for s in sales 
        if s['vat_type'] == 'zero_rated'
    ])
    vat_exempt = sum([
        s['amount'] for s in sales 
        if s['vat_type'] == 'exempt'
    ])
    
    return {
        'vatable_sales': vatable_sales,
        'output_vat': output_vat,
        'input_vat': input_vat,
        'vat_payable': max(0, vat_payable),  # Never negative
        'zero_rated': zero_rated,
        'vat_exempt': vat_exempt
    }

See reference/vat-computation.md.

BIR Form Formats

XML Format (for eBIRForms)

<?xml version="1.0" encoding="UTF-8"?>
<BIRForm>
    <FormType>1601C</FormType>
    <TIN>123456789000</TIN>
    <Period>
        <Month>10</Month>
        <Year>2025</Year>
    </Period>
    <TaxWithheld>175000.00</TaxWithheld>
</BIRForm>

PDF Format (for manual filing)

Generated using reportlab or wkhtmltopdf with BIR-compliant layout.

See reference/form-formats.md for all formats.

ATP Management

ATP Database Schema

CREATE TABLE bir_atp (
    id UUID PRIMARY KEY,
    agency_code VARCHAR(10),
    permit_no VARCHAR(50),
    form_type VARCHAR(20),  -- '1601-C', '2550Q', etc
    validity_start DATE,
    validity_end DATE,
    series_from VARCHAR(20),
    series_to VARCHAR(20),
    current_series VARCHAR(20),
    status VARCHAR(20),  -- 'Valid', 'Expiring', 'Expired'
    created_at TIMESTAMP
);

ATP Validation

def validate_atp(agency_code, form_type):
    """Check if ATP is valid for form generation"""
    atp = query_supabase(
        'bir_atp',
        filters={
            'agency_code': agency_code,
            'form_type': form_type
        }
    )
    
    if not atp:
        return {'valid': False, 'reason': 'No ATP found'}
    
    if atp['validity_end'] < date.today():
        return {'valid': False, 'reason': 'ATP expired'}
    
    if atp['validity_end'] < date.today() + timedelta(days=30):
        return {
            'valid': True, 
            'warning': 'ATP expiring in 30 days',
            'renew_by': atp['validity_end']
        }
    
    return {'valid': True}

See reference/atp-management.md.

Integration with Other Skills

With Odoo Finance

# Pull data from Odoo for BIR form
transactions = odoo.search_read(
    'account.move.line',
    domain=[
        ('date', '>=', '2025-10-01'),
        ('date', '<=', '2025-10-31'),
        ('analytic_account_id', '=', agency_analytic_id)
    ],
    fields=['partner_id', 'debit', 'credit', 'tax_line_id']
)

With PaddleOCR

# Validate scanned form
scanned_data = paddle_ocr.extract_bir_form(image_path)
computed_data = generate_1601c(agency, period)

validation = compare_forms(scanned_data, computed_data)

With Notion

# Create BIR filing tasks
notion.create_page({
    'database_id': bir_tasks_db,
    'properties': {
        'Title': f'File 1601-C - {agency} - {period}',
        'Due Date': filing_deadline,
        'Status': 'Pending',
        'Form Type': '1601-C'
    }
})

Best Practices

1. Always validate ATP: Check permit validity before generating forms
2. Monthly reconciliation: Match computed vs actual taxes paid
3. Backup source data: Keep transaction records for audit
4. Version control forms: Save generated forms with timestamps
5. Test computations: Validate against manual calculations
6. Monitor deadlines: 1601-C due 10th of following month
7. Keep audit trail: Log all form generations
8. Use correct ATC: Double-check tax code assignments

Common Issues

"ATP expired": Renew Authorization to Print before filing "Tax computation mismatch": Verify ATC code assignment "Missing withholding": Check if vendor setup has withholding tax "VAT mismatch": Ensure all transactions have proper VAT tags "Form validation failed": Verify all required fields populated "eBIRForms error": Check XML format against BIR schema "Deadline missed": Set up automated reminders in Notion

Reference Documentation

BIR specifications and patterns:

• reference/form-1601c-spec.md - Complete 1601-C specification
• reference/form-2550q-spec.md - VAT form specification
• reference/atc-codes.md - All tax codes
• reference/vat-computation.md - VAT calculation rules
• reference/atp-management.md - Permit tracking
• reference/filing-calendar.md - All BIR deadlines

Examples

Complete workflow examples:

• examples/generate-1601c.md - Withholding tax return
• examples/generate-2550q.md - VAT return
• examples/generate-1702rt.md - Annual income tax
• examples/atp-monitoring.md - Permit management
• examples/ocr-validation.md - Form validation

Tools Available

This skill uses standard Claude tools:

• bash_tool: Execute Python scripts for tax computation
• create_file: Generate BIR forms in XML/PDF
• str_replace: Update form templates
• view: Review generated forms

Success Metrics

After using this skill:

• ✅ BIR filing: 100% on-time
• ✅ Tax computation: 0% error rate
• ✅ ATP management: Zero expirations
• ✅ Form generation: 30 minutes vs 4 hours
• ✅ Audit compliance: 100% documentation
• ✅ Penalties avoided: ₱0 (vs thousands in late fees)

Getting Started

Ask Claude:

"Generate October 1601-C for RIM agency"
"Create Q3 2025 VAT return for all agencies"
"Check ATP expiry status"
"Validate this scanned 2550Q form"
"Generate 2024 annual income tax return"

Your BIR compliance automation starts here! 🇵🇭