3 copies on long bond (us folio, 8.5in x 13in) paper (portrait orientation)
Sign in black ink.
Get all copies stamped upon payment.
Take one stamped copy back for your own records.
Pay on or before submission. Either cash to selected Landbank branches, or by company check at selected branches of the bank where your check book was issued. See BIR accredited banks.
Pay to the order of: [PayBankOrPaymentAgency] CO FAO BIR IFO [PayOrOrgLegalName], TIN [PayOrgTaxNumber]
10th of each month, except January, which is on the 15th (If this day is a Saturday, Sunday or holiday, it must be submitted by the first working day AFTER.). Though if paying and filing manually, it is advised to file not later than the Friday before weekend or holiday to avoid early cut off times and penalties in some areas.
Have the bank teller machine validate or stamp the form as evidence.
If the payment due comes to zero or you are paying on the day of the deadline, you must submit directly to your local BIR office.
If paying by check, the amount on the form must match the amount on the check. Do not submit multiple forms with a single check.
If paying by check, it must be from the company check book.