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of BIR REGISTRATION REQUIREMENTS

For Self-Employed and Mixed Income


Individuals/Professionals
BIR Form 1901 – Application for Registration for Self-Employed Individuals

Identification – identification issued by an authorized government body


(e.g. Birth Certificate, passport, driver’s license, Community Tax Certificate)
that shows the name, address and birthdate of the applicant

Reciepts – Professional Tax Receiptissued by the LGU

Proof of Payment – Proof of Payment of Registration Fee (RF) (if with


existing TIN or applicable after TIN issuance)

BIR Form No. 1906 – Application for Authority to Print Receipts and
Invoices

Sample – Final & clear sample of Receipts/ Invoices


Other documents, if applicable:

Special Power of Attorney (SPA) and ID of authorized person, in case of


authorized representative who will transact with the Bureau.
 
PSA BIRTH CERTIFICATE REQUIREMENTS:

Application Form and a valid ID

Payment of Certificate Fee

Authorization letter and valid ID of the owner of the document with the valid ID
of the requester
 
PASSPORT REQUIREMENTS:
Confirmed Online Appointment

Personal Appearance

Accomplished Application Form

Original and photocopy of PSA Authenticated Birth Certificate on Security Paper

Married Females (who are using their spouse's last name) must also present Original and
submit photocopy of PSA Authenticated Marriage Contract on

Security Paper or Report of Marriage


Local Civil Registrar Copy is required if PSA Birth Certificate is not clear or cannot be
read

Any of the following acceptable IDs with one (1) photocopy


PROFESSIONAL TAX RECIEPT REQUIREMENTS

For new application:


 
PRC/IBP ID
Authorization letter (if representative will appear on behalf of the
applicant)
 
For renewal application:
Original Previous Receipt
 
PRC/IBP ID
Authorization letter (if representative will appear on behalf of the
applicant)
PROS CONS
Each lawyer has the autonomy to Each lawyer is subject to a Value Added
employ his/her employees; Tax or a Percentage Tax, as the case may
be;

Does not require the Securities and Each lawyer has the burden to withhold and pay the
following taxes:
Exchange Commission Certificate of Withholding tax for the lease of the premises (only for the
Registration which the offices are contracting party);
Withhold the employee’s contribution for their income tax;
located in Manila or Cebu; Withhold payment for SSS, Pag-ibig, and PhilHealth;
PROS CONS
There is no need to obtain a tax Each lawyer, through himself or another,
identification number for the has the duty to account and keep track
partnership/ law firm; of all expenses

There is no need to apply for a mayor’s


permit;
A “De Facto” partnership is one which failed to comply with any or all legal
requirements for its establishment. While the same might not e a legal entity
it was ruled in the case of Hung-Man-Yoc vs. Kieng-Chiong-Seng, that while it
did not have any legal existence, nor did it acquire juridical personality, the
liability arising from its obligations are enforceable to third persons.
An law firm may register as individual or non-individual taxpayer, the
manner depends on the agreement of the lawyers and the legal conditions
or requirements they can comply with.

Non compliance with said requirements ipso facto makes the law firm a “De
Facto” law firm, but as previously discussed the same is not prohibited by
law.

The “De Facto” law firms remedy is to let each lawyer register as a self-
employed or mixed income individual.
In this situation, there is no “partnership “ per say, the lawyers merely
gather in a single office to practice their profession.

Because they are registered as an individual or mixed income taxpayer, they


are each liable to pay the corresponding witheld taxes.
tax on the value added of a taxpayer arising from sales of goods, properties,
or services during the quarter while persons who are non-VAT registered,
who sell goods, properties or services, whose annual gross sales and/or
receipts do not exceed three million pesos shall pay a percentage tax.

The phrase “sale or exchange of services” broadly embraces the


performance of all kinds of services in the Philippines for others for a fee,
remuneration, or consideration. On sale of services and use or lease of
properties, the value added tax shall be twelve (12%) of the gross receipts
derived from the sale or exchange of services, including the use or lease of
properties.
The lawyers of the “de facto” law firm may opt to register as VAT or NON-VAT.

Depends on the financial capability of the lawyer.

Advisable to register as NON-VAT because it is much easier to upgrade from


percentage tax payer to VAT taxpayer rather than vice versa.
If the lawyer opts to register as NON-VAT, he shall pay income tax +
percentage tax (fixed rate of 3%) but if his income is grater than 3,000,000
he is required to register as VAT.

If the Lawyer opts to register as VAT then he shall pay income tax without
paying percentage tax.
Individuals earning income purely from self employment have the option to
avail either (a) graduated rates or (b) 8% fixed rate based on gross sales or
reciepts.

If the individual fails to choose, the default rate is graduated. The same shall
be irrevocable and no amendment may be made for the said taxable year.

However, the taxpayer shall be automatically subjected to the graduated


rate even if he elected the 8% flat rate if his income exceeded the VAT
threshold.
APPLYING THE GRADUATED RATES:

Total ReceiptsP1,000,000.00
Less:
Operating Expense (P500,000.00)
Taxable Income P500,000.00
Tax Due:
P 30,000.00 + (25% x 500,000-400,000)
P 30,000.00+ P25,000.00
Tax Due P55,000.00
 

APPLYING THE 8% TAX RATE:

Total ReceiptsP1,000,000.00
Taxable IncomeP1,000,000.00
Tax Due:
P1,000,000.00 x 8%
Tax Due P80,000.00
MANUAL BOUND RECIEPTS
BIR Form 1906 – Application for Authority to Print Receipts and Invoices

Job Order

Final and Clear Sample of Principal and Supplementary

Receipts/Invoices

Photocopy of last issued ATP or Printer’s Certificate of Delivery (PCD) or any booklet
from the last issued ATP for subsequent application
MANUAL LOOSE LEAF RECEIPT
BIR Form 1906 – Application for Authority to Print Receipts and Invoices

Permit to Use Loose-Leaf Official Receipts

Job Order

Final and Clear Sample of Principal and Supplementary


Receipts/Invoices

Photocopy of last issued ATP or Printer’s Certificate of Delivery (PCD) or


any booklet from the last issued ATP for subsequent application
ESSENTIAL FEATURES:

Receipts must be serially numbered and shall show, among others, the
following:

- Name of the Professional/Business/Commercial Establishment


- Business Style – business name
- Taxpayer Identification No. (TIN)
- Business Address of the Person/Entity
Others like:
- Space for date of transaction
- Space for customer name and address
- Serial Number of receipt
- ATP Number and series approved
- Printer information
NIRC TAX FORM DUE DATE
Quarterly: On or before May 15, August
15 and November 15 for the first,
second, and third quarters of the current
Income Tax Form No. 1701 year
Annually:On or before the 15th day of
April of each year covering income for
the preceding taxable year

Annually: On or before
Registration Fee Form No. 0650 January 31
NIRC TAX FORM DUE DATE

Monthly: Not later than the 20th day


following the end of each month.
Percentage Tax Form No. 2551M, 2551Q
Quarterly: Within 25 days after the end of
each taxable quarter
Monthly: on or before the 10th day
following the month in which
withholding was made. This shall be
Expanded Withholding Tax filed for the first two (2) months of each
– Lease on the Office Form No. 0619-E, 1601-EQ calendar quarter.
Quarterly: the last day of the month
Space following the close of the quarter during
which withholding was made. Filed
every January, April, July and October
NIRC TAX FORM DUE DATE

Monthly: Not later than the 20th day


following the end of each month.
Percentage Tax Form No. 2551M, 2551Q
Quarterly: Within 25 days after the end of
each taxable quarter
Monthly: on or before the 10th day
following the month in which
withholding was made. This shall be
Expanded Withholding Tax filed for the first two (2) months of each
– Lease on the Office Form No. 0619-E, 1601-EQ calendar quarter.
Quarterly: the last day of the month
Space following the close of the quarter during
which withholding was made. Filed
every January, April, July and October
NIRC TAX FORM DUE DATE

Monthly: Not later than the 20th day


following the close of the month
If: VAT-registered Form No. 2550M, 2550Q Quarterly: not later than the 25th day
following the close of each taxable
quarter
Monthly: on or before the 10th day
following the month in which
withholding was made. This shall be
Expanded Withholding Tax filed for the first two (2) months of each
– Compensation/Wage of Form No. 1601-C, 1604-C calendar quarter.
Quarterly: the last day of the month
Office Secretary following the close of the quarter during
which withholding was made. Filed
every January, April, July and October
a tax on a person's income, emoluments, profits arising from property,
practice of profession, conduct of trade or business or on the pertinent
items of gross income specified in the Tax Code of 1997, as amended, less
the deductions if any, authorized for such types of income, by the Tax Code,
as amended, or other special laws.
a business tax imposed on persons, entities, or transactions.
an income tax to be paid to the government by the payer of the income
rather than by the recipient of the income
CREDITABLE W. TAX
is the tax withheld from income
Compensation payments to individuals arising from an
employer-employee relationship.
is a kind of withholding tax which is
prescribed on certain income payments
and is creditable against the income tax
Expanded due of the payee for the taxable
quarter/year in which the particular
income was earned.
Withholding Tax on GMP is the tax withheld by National Government
Agenciesand instrumentalities, including GOCCs
and LGUs, before making any payments to VAT
registered taxpayers/suppliers/payees on account
of their purchases of goods and services.

is the tax withheld by National Government


Withholding Tax on Government Agencies and  instrumentalities, including GOCCs
Money Payments (GMP) and LGUs, before making any payments to non-
VAT registered taxpayers/suppliers/payees

is a kind of withholding tax which is prescribed on


certain income payments and is not creditable
against the income tax due of the payee on other
income subject to regular rates of tax for the
taxable year. Income Tax withheld constitutes the
Final Withholding Tax  full and final payment of the Income Tax due from
the payee on the particular income subjected to
final withholding tax.
LOCAL TAX DUE DATE WHERE PAID

The place of payment is


the province or city where
Professional Tax On or before January 31 the professional practices
his profession or where he
maintains his principal
office
General rule that every person legally authorized to practice his profession shall pay the
appropriate professional tax.

shall in no case exceed P300 annually

place of payment is the province or city where the professional practices his profession or
where he maintains his principal office
Once paid, the profession may be exercised anywhere in the country

payable annually, on or before January 31 except, of course, if the profession is


commenced thereafter.
Professionals exclusively employed in the government are exempt from the payment of
professional tax