I. Income Tax Returns
A. Individuals, Estates and Trusts
   B. Corporations
   C. Partnerships, GPPs and Joint Ventures

II. Income Tax Rates
   A. Individual Taxpayers
       1. Graduated Income Tax Rates
       2. 8% Income Tax on Gross Sales or Receipts
   B. Corporations

III. Gross Income

IV. Exclusions from Gross Income

V. Deductible Expenses and supporting documents
   A. Itemized Deductions
   B. Optional Standard Deductions

VI. Minimum Corporate Income Tax (MCIT)

VII.Improperly Accumulated Earnings Tax (IAET)

VIII.Net Operating Loss Carry Over (NOLCO)

IX. Financial Statements (FS)

X. Statement of Management Responsibility

XI. Other Attachments required in the submission of ITRs
   A. Quarterly ITRs
   B. Withholding Tax Certificates
   C. Certificate of Tax Exemptions
   D. SAWT / QAP (formerly MAP)
   E. Alphalist
   F. Others

XII.Use of correct platform in filing Income Tax Return
   A. Electronic Filing and Payment System (eFPS)
   B. Electronic Bureau of Internal Revenue Forms (eBIRForms)
   C. Manual Filing

XIII.Who are not required to file ITRs

XIV. Who are exempt from Income Tax

XV. Penalties