Category Archives: Tax Guide

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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Tax Talk 360: Navigating Withholding Tax

Withholding Tax in the Philippines Withholding tax is a tax system in the Philippines where the government collects taxes at the source of income. This ensures that taxes are paid progressively throughout the year rather than at the end of … Continue reading

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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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Overview of Philippine Taxation

Taxation in the Philippines is governed by the Bureau of Internal Revenue (BIR) and is based on the National Internal Revenue Code. Here’s an overview of key aspects of taxation in the Philippines: It’s important for individuals and businesses in … Continue reading

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Year-end Tax Reminder

Ah, the impending finale of the fiscal year! Here are some friendly reminders as you approach the tax year-end: BIR Compliance Requirements: Annual Registration Fee – BIR form No. 0605 , Deadline January 31 Submission of Inventory List – Deadline … Continue reading

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