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BIR guides

Bureau of Internal Revenue

TIN registration, tax filing and requirements for employees and freelancers. Official site: www.bir.gov.phopens in a new tab

Showing 11 of 11 guides

formsBIR Form 1901 or 1902: Which One You File1902 is for employees, 1901 for the self-employed and mixed income earners. 1903, 1904 and 1905 cover the rest. Free either way.registrationBIR Form 1905: Every Update It Handles, FreeForm 1905 updates, corrects and cancels your BIR registration. Books of accounts 1 Day, TIN card 1 Day, closure 3 Days. Most routes cost nothing.registrationBIR Form 2303: The COR, ₱30.00 and 1 to 3 DaysForm 2303 is your Certificate of Registration. Online through ORUS is 3 Days, a walk-in 1 Day, and the fee is a ₱30.00 documentary stamp tax.formsBIR Form 2316: What It Is and the Jan 31 RuleYour employer must issue Form 2316 on or before January 31 of the following year, or on your last payday if you resign. It attaches to the ITR.filingBIR Income Tax Table: What BIR Publishes0% up to ₱250,000, then 20%, 25%, 30%, 32% and 35% by band. BIR's page carries no effectivity date, and this guide says so.filingBIR ITR Filing: Deadlines and Which ReturnApril 15 for annual individual returns, May 15, August 15 and November 15 for quarterly. Who is exempt and which form number applies.registrationBIR TIN Verification: What BIR Actually PublishesBIR verifies a TIN through the RDO where you are registered, a TIN Verification Slip for one-time transactions, and an ORUS account.online serviceseBIRForms: The 51 Forms and Package v7.9.6.1The Offline eBIRForms Package is v7.9.6.1 and covers 51 BIR forms. What it is, who must use it, and the full covered list with revision dates.filingFreelancer Tax: 8% Option or Percentage TaxUnder ₱3,000,000 gross, you choose: 8% on receipts above ₱250,000, or graduated rates plus 3% percentage tax filed every 25 days after a quarter.identificationTIN ID: Free First Time, ₱100.00 to ReplaceBIR issues the paper TIN Card free on first application and charges ₱100.00 to replace a lost one. Personal appearance is mandatory.registrationTIN Registration: ORUS, Walk-In, 10-Day RuleA TIN is free. An employee must register within 10 days of employment. ORUS takes 3 days, a walk-in 6 hours. Business registrants pay ₱30.00.