BIR guides
Bureau of Internal Revenue
TIN registration, tax filing and requirements for employees and freelancers. Official site: www.bir.gov.ph
Showing 26 of 26 guides
businessAuthority to Print: BIR Form 1906, Free, 1 DayThe ATP lets you have invoices printed. BIR Form 1906, no fee, 1 day at the RDO. New registrants who take BIR Printed Invoices skip it entirely.filingBIR eFPS: What It Is and Which One You NeedeFPS and eBIRForms are different systems that both file returns. BIR's own definitions, the full eServices map, and what the Ease of Paying Taxes Act changed.taxesBIR Form 1601-C: The 10th of Every MonthEmployers remit withheld compensation tax on Form 1601-C by the 10th of the following month, January 15 for December, and later under eFPS by group.filingBIR Form 1701: Which Annual ITR You Actually File1701 is for mixed income earners, estates and trusts. 1700 is purely compensation, 1701A purely business, and 1701-MS for micro and small taxpayers.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.taxesBIR Form 2307: Creditable Withholding TaxForm 2307 certifies tax already withheld from your income. Creditable withholding runs 1% to 15% since 2019, and the return is due quarterly.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.propertyBIR Zonal Values: Still Published, No Longer the BaseBIR publishes zonal values by revenue region and RDO, but RA 12001 repealed the provision behind them. Capital gains tax now uses the Schedule of Market Values.taxesCapital Gains Tax: 6%, and Zonal Value Is GoneCapital gains tax on property is 6% of the higher of selling price or fair market value. RA 12001 repealed the zonal value rule behind it.businessClosing a Business with the BIR: 4 RoutesBIR closure runs 2 to 3 days and costs ₱30 in documentary stamps. Which of the four routes you take depends on head office or branch, and open cases.propertyDeed of Absolute Sale: Why It Must Be NotarisedA sale of land must appear in a public document under Civil Code Article 1358, and an agent's authority must be written or the sale is void under Article 1874.taxesDocumentary Stamp Tax: Rates by DocumentDST is ₱15 per ₱1,000 on property sales, ₱1.50 per ₱200 on share transfers, and ₱30 on a notarial certificate. Filed within 10 days of month end.taxesDonor's Tax: 6% Above ₱250,000 a YearDonor's tax is 6% on total gifts above ₱250,000 in a calendar year. Selling something below market value can be treated as a gift.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.taxesEstate Tax: 6%, and the Amnesty Has ClosedEstate tax is 6% of the net estate, after a ₱5,000,000 standard deduction and up to ₱10,000,000 for the family home. The amnesty ran only until 14 June 2025.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.businessRegistering Books of Accounts: Form 1905Books of accounts are registered free at your RDO with BIR Form 1905 in 1 day. Manual, loose leaf and computerized each need different attachments.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.propertyTransfer of Land Title: The Order and the TaxesDeed, BIR taxes, eCAR, transfer tax, Registry of Deeds, new tax declaration. Two offices will refuse you without proof the transfer tax was paid.taxesVAT: 12%, and the ₱3,000,000 Registration LineVAT is 12% on goods and services. You must register once gross sales pass ₱3,000,000 in twelve months. Returns are quarterly, refunds take 90 days.
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Capital Gains Tax CalculatorA final tax of 6% on the higher of selling price or fair market value, with the principal residence exemption apportioned when you reinvest only part.Documentary Stamp Tax CalculatorFive DST formulas in one tool. Deeds at ₱15 per ₱1,000, leases charged per year of term, loans prorated by days, mortgages and share transfers.Donor's Tax CalculatorDonor's tax is 6% on total gifts above ₱250,000 in a calendar year. The exemption is annual and cumulative, not one allowance per gift.Estate Tax CalculatorWork out estate tax at 6% after the ₱5,000,000 standard deduction and the family home allowance. Many ordinary estates come out at zero.Freelancer Tax: 8% or GraduatedCompare the 8% flat option against the graduated rates on net income. Expenses decide it, and the 8% ignores them completely.Income Tax CalculatorGraduated rates under Section 24(A)(2): nothing up to ₱250,000, then 20% to 35% on the excess. Shows the marginal and the effective rate.