Category Archives: Articles

BIR ITR FORMS BY TAXPAYER TYPE (PHILIPPINES)

1.  Sole Proprietors & Professionals (Non-Incorporated) Primary ITR Form BIR Form 1701 / 1701A  Key Accounting Basis CPA Tip: Many sole proprietors use the wrong form, resulting in incorrect tax computation. 2. Professionals Using the 8% Income Tax Rate Applicable … Continue reading

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ITR Preparation Without Panic: A Practical Guide for SMEs and Sole Proprietors

Introduction Based on my experience as an Accounting Manager and a CPA in public practice, Income Tax Return (ITR) preparation becomes stressful for many SMEs and sole proprietors not because the rules are complex, but because accounting records are often … Continue reading

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Recurring Events of Accounting and Taxation in a Business Lifecycle

In the business lifecycle, recurring accounting and taxation events are critical for compliance and financial health. Here’s a summary of key recurring events: 1. Daily/Weekly Events 2. Monthly Events 3. Quarterly Events 4. Annual Events 5. Occasional Events

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Review on BIR’s New Invoicing Rules: Key Changes in RR No. 7-2024 and 11-2024

Upon the Effectivity of these Revenue Regulations. INVOICE will be the primary documents for both Trading and Service type of businesses. As Illustrated above: 1.) There’s no effect on Trading businesses on the invoicing requirements. Sales Invoice as primary documents … Continue reading

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