Last Updated on April 13, 2017 by Marie Bautista
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Update for Tax Season 2015! Read the salient features of Revenue Regulations 5-2015 which could affect your Income Tax Filing for this year!
If you filed MANUALLY A NO-PAYMENT 2014 INCOME TAX RETURN FOR THE APRIL 15, 2015 INCOME TAX DEADLINE, PLEASE BE REMINDED THAT YOU MUST ELECTRONICALLY RE-FILE YOUR 2014 INCOME TAX RETURN ON OR BEFORE JUNE 15, 2015! (You will be penalized if you don’t…)
It is tax season once again! The deadline for filing your Income
Tax Return for the Taxable Year 2013 will be on Tuesday, April 15, 2014. Every
individual or entity required to file his/its income tax return and pay his/its
corresponding income tax due is expected to beat the deadline to avoid being
penalized and imposed with additional charges such as 25% or 50% surcharge, 20%
interest per annum and compromise penalty for non-filing and/or non-payment of
taxes.
The Bureau of Internal Revenue has issued Revenue Regulations No.
2-2014 prescribing the NEW BIR FORMS that will be used for the filing of Income
Tax Returns (ITRs) covering and starting the taxable year ending December 31, 2013.
All taxpayers who are:
- Required to file their ITRS and
- Those who are not
required to file but who opted to do so,
Shall use the
applicable new Tax Forms as follows:
applicable new Tax Forms as follows:
(BIR FORM NO. 1702-RT) Annual Income Tax Return for Corporations,Partnerships and Other Non-Individual Taxpayers Subject Only to the RegularIncome tax Rate
(BIR FORM NO. 1702-MX) Annual Income Tax Return for Corporations,Partnerships and Other Non Individuals with Mixed Income Subject to MultipleIncome Tax Rates or with Income Subject to Special/Preferential Rate
Important!
If you have filed your 2013 ITR using the old form, you must RE-FILE
your ITR using the new income tax form!
your ITR using the new income tax form!
Round off your tax due to the nearest peso! If the amount of centavos is 49 or less, drop
down the centavos. (Example: P100.49 = P100.00. If the amount is 50
centavos or more, round up to the next peso (Example: P100.50 = P101.00)
down the centavos. (Example: P100.49 = P100.00. If the amount is 50
centavos or more, round up to the next peso (Example: P100.50 = P101.00)
The following INDIVIDUAL TAXPAYERS are NOT entitled to avail of the
Optional Standard Deduction and can only use the itemized deduction method:
Optional Standard Deduction and can only use the itemized deduction method:
- Those EXEMPT UNDER THE TAX CODE, as amended, and other special laws
with no other taxable income (e.g.: Barangay Micro Business Enterprise/BMBE) - Those with income SUBJECT TO SPECIAL/PREFERENTIAL TAX RATES, and
- Those with income subject to income tax rate under Section 24 of the
Tax Code, and also with income subject to special/preferential tax rates.
It is MANDATORY for Corporations, partnerships and other
non-individuals to use ITEMIZED DEDUCTIONS in the following cases:
non-individuals to use ITEMIZED DEDUCTIONS in the following cases:
- Those exempt from the Tax Code and other Special
Laws, with no other taxable income; - Those with income SUBJECT TO
SPECIAL/PREFERENTIAL TAX RATES; and - Those with income subject to income tax rate
under Sections 27(A) and 28(A)(1) of the Tax Code, and also with income subject
to special/preferential tax rate - Juridical entities whose taxable base is the
gross revenue or receipts (e.g., non-resident foreign international carriers)
are not entitled to the itemized deductions nor to the optional standard
deductions (OSD) under Section 34(L) of the Tax Code.
* The BIR has made available Interactive BIR Income Tax Returns Forms These Interactive Forms will do the computation
automatically for you as long as you enter the correct data. You can then print your Income Tax Return and
file it with an Accredited Agent Bank or Revenue Collection Officer on or
before April 15, 2014.
automatically for you as long as you enter the correct data. You can then print your Income Tax Return and
file it with an Accredited Agent Bank or Revenue Collection Officer on or
before April 15, 2014.
Download BIR Interactive Forms here.
Income Tax Rates and complete details on Income Tax can be found here.
Guidelines on HOW TO ACCOMPLISH THE FORM:
Guidelines on HOW TO ACCOMPLISH THE FORM:
- How to Accomplish BIR Form 1702-RT (ITR forCorporations subject to Regular Rate)
- How to Accomplish BIR Form 1701 (ITR for Self-Employed Individuals, Estates and Trusts
- How to Accomplish BIR Form 1700 (ITR for Individuals Earning Purely Compensation Income
What if you missed the deadline? Step-by-step procedure on how to compute the penalties here.
Do you know your PSIC Code. Find your PSIC Code here.
Are you a first time employee? Here is how to get your TIN.
And don’t forget. Minimum wage earners are exempt from paying income taxes. Are you considered a minimum wage earner? Read it here.
Here is a Quick Guide on How to File your Income Tax Returns In
the Philippines:
Who are required to file Income Tax Returns?
The following individuals and entities are required to file an income tax return:
A. Individuals
1. Resident citizens receiving income from sources within or outside the
Philippines
Philippines
- Employees deriving purely compensation income from 2 or more employers,
concurrently or successively at anytime during the taxable year - Employees deriving purely compensation income regardless of the amount, whether
from a single or several employers during the calendar year, the income tax of
which has not been withheld correctly (i.e. tax due is not equal to the tax
withheld) resulting to collectible or refundable return - Self-employed individuals receiving income from the conduct of trade or
business and/or practice of profession - Individuals deriving mixed income, i.e., compensation income and income from
the conduct of trade or business and/or practice of profession - Individuals deriving other non-business, non-professional related income in
addition to compensation income not otherwise subject to a final tax - Individuals receiving purely compensation income from a single employer,
although the income of which has been correctly withheld, but whose spouse is
not entitled to substituted filing - Marginal income earners
2. Non-resident citizens receiving income from sources within the Philippines
3. Aliens, whether resident or not, receiving income from sources within the Philippines
B. Corporations no matter how created or organized including partnerships:
- Domestic corporations receiving income from sources within and outside the
Philippines - Foreign corporations receiving income from sources within the Philippines
- Taxable partnerships
C. Estates and trusts engaged in trade or business
Who are not required to file
Income Tax Returns?
Income Tax Returns?
The following individuals are not required to file
income tax returns:
income tax returns:
1. An individual who is a minimum wage earner
2. An individual whose gross income does not exceed his total personal and
additional exemptions
additional exemptions
3. An individual whose compensation income derived from one employer does not
exceed P 60,000 and the income tax on which has been correctly withheld
exceed P 60,000 and the income tax on which has been correctly withheld
4. An individual whose income has been subjected to final withholding tax (alien
employee as well as Filipino employee occupying the same position as that of
the alien employee of regional headquarters and regional operating headquarters
of multinational companies, petroleum service contractors and sub-contractors
and offshore-banking units, non-resident aliens not engaged in trade or
business)
employee as well as Filipino employee occupying the same position as that of
the alien employee of regional headquarters and regional operating headquarters
of multinational companies, petroleum service contractors and sub-contractors
and offshore-banking units, non-resident aliens not engaged in trade or
business)
5. Those who are qualified under “substituted filing”. However, substituted
filing applies only if all of the following requirements are present :
filing applies only if all of the following requirements are present :
- the employee received purely compensation income (regardless of amount)
during the taxable year - the employee received the income from only one employer in the Philippines
during the taxable year - the amount of tax due from the employee at the end of the year equals the
amount of tax withheld by the employer - the employee’s spouse also complies with all 3 conditions stated above
- the employer files the annual information return (BIR Form No. 1604-CF)
- the employer issues BIR Form No. 2316 (Oct 2002 ENCS version ) to each
employee.
Who are exempt from Income Tax?
The following individuals are exempt from income tax:
1. A Non-resident citizen who is:
- A citizen of the Philippines who establishes to the satisfaction of the
Commissioner the fact of his physical presence abroad with a definite intention
to reside therein - A citizen of the Philippines who leaves the Philippines during the taxable
year to reside abroad, either as an immigrant or for employment on a permanent
basis - A citizen of the Philippines who works and derives income from abroad and
whose employment thereat requires him to be physically present abroad most of
the time during the taxable year - A citizen who has been previously considered as a non-resident citizen and
who arrives in the Philippines at any time during the year to reside
permanently in the Philippines will likewise be treated as a non-resident
citizen during the taxable year in which he arrives in the Philippines, with
respect to his income derived from sources abroad until the date of his arrival
in the Philippines.
2. Overseas Filipino Worker, including overseas seaman
An individual citizen of the Philippines who is working and deriving income from
abroad as an overseas Filipino worker is taxable only on income from sources
within the Philippines; provided, that a seaman who is a citizen of the
Philippines and who receives compensation for services rendered abroad as a
member of the complement of a vessel engaged exclusively in international trade
will be treated as an overseas Filipino worker.
abroad as an overseas Filipino worker is taxable only on income from sources
within the Philippines; provided, that a seaman who is a citizen of the
Philippines and who receives compensation for services rendered abroad as a
member of the complement of a vessel engaged exclusively in international trade
will be treated as an overseas Filipino worker.
The following are the BIR Forms to be used for filing annual income tax return
for different types of taxpayers.
for different types of taxpayers.
1. BIR Form 1700 – Annual
Income Tax Return (For Individual Earning Purely Compensation Income Including
Non-Business/Non-Profession Related Income)
Income Tax Return (For Individual Earning Purely Compensation Income Including
Non-Business/Non-Profession Related Income)
Documentary Requirements:
- Certificate of Income Tax Withheld on Compensation (BIR Form 2316)
- Waiver of the Husband’s right to claim additional exemption, if applicable
- Duly approved Tax Debit Memo, if applicable
- Proof of Foreign Tax Credits, if applicable
- Income Tax Return previously filed and proof of payment, if filing an
amended return for the same taxable year
2. BIR Form 1701 – Annual
Income Tax Return (For Self-Employed Individuals, Estates and Trusts Including
Those With Both Business and Compensation Income). Please check the links at
the bottom of this post for the new and revised BIR 1701 form as of November
2011.
Income Tax Return (For Self-Employed Individuals, Estates and Trusts Including
Those With Both Business and Compensation Income). Please check the links at
the bottom of this post for the new and revised BIR 1701 form as of November
2011.
Documentary Requirements:
- Certificate of Income Tax Withheld on Compensation (BIR Form 2316), if
applicable - Certificate of Income Payments not Subjected to Withholding Tax (BIR Form
2304) if applicable - Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if
applicable - Waiver of the Husband’s right to claim additional exemption, if applicable
- Duly approved Tax Debit Memo, if applicable
- Proof of Foreign Tax Credits, if applicable
- Income Tax Return previously filed and proof of payment, if filing an
amended return for the same year - Account Information Form (BIR Form 1701 AIF) or the Certificate of the
independent CPA with Audited Financial Statements if the gross quarterly sales,
earnings, receipts or output exceed P 150,000.00 - Proof of prior year’s excess tax credits, if applicable
3. BIR Form 1702 – Annual
Income Tax Return (For Corporations and Partnerships)
Income Tax Return (For Corporations and Partnerships)
Documentary Requirements:
- Certificate of Income Payments not Subjected to Withholding Tax (BIR Form
2304), if applicable - Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if
applicable - Duly approved Tax Debit Memo, if applicable
- Proof of Foreign Tax Credits, if applicable
- Income tax return previously filed and proof of payment, if amended return
is filed for the same taxable year - Account Information Form (BIR Form 1702 AIF) and/or the Certificate of the
independent CPA with Audited Financial Statements, if the gross quarterly
sales, earnings, receipts or output exceed P150,000.00 - Proof of prior year’s excess tax credits, if applicable
Steps and procedures for filing income tax return
1. Fill-up corresponding BIR Form (BIR Form 1700, 1701 or 1702) in triplicate.
2. Attach the corresponding documentary requirements
3. If there is payment:
- Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District
Office where you are registered and present the duly accomplished BIR Form
(return), together with the required attachments and your payment. - In places where there are no AABs, proceed to the Revenue Collection Officer
or duly Authorized City or Municipal Treasurer located within the Revenue
District Office where you are registered and present the duly accomplished BIR
Form, together with the required attachments and your payment. - Receive your copy of the duly stamped and validated form from the teller of
the AABs/Revenue Collection Officer/duly Authorized City or Municipal
Treasurer.
4. For “No Payment” Returns including refundable returns, and for tax returns
qualified for second installment:
qualified for second installment:
- Proceed to the Revenue District Office where you are registered or to any
Tax Filing Center established by the BIR and present the duly accomplished BIR
Form, together with the required attachments. - Receive your copy of the duly stamped and validated form from the RDO/Tax
Filing Center representative.
Note:
For Individuals Earning Purely Compensation Income and Individuals Engaged in
Business and Practice of Profession, when the tax due exceeds P2,000.00, the
taxpayer may elect to pay in two equal installments, the first installment to
be paid at the time the return is filed and the second installment 15 of the
same year at on or before July the Authorized Agent Bank (AAB) within the
jurisdiction of the Revenue District Office (RDO) where the taxpayer is
registered.
Business and Practice of Profession, when the tax due exceeds P2,000.00, the
taxpayer may elect to pay in two equal installments, the first installment to
be paid at the time the return is filed and the second installment 15 of the
same year at on or before July the Authorized Agent Bank (AAB) within the
jurisdiction of the Revenue District Office (RDO) where the taxpayer is
registered.
Check out http://www.bir.gov.ph for more information. Or you can ask your questions on the comment box below!
Love the Philippines! File and Pay your Income Taxes correctly!
hay tax! sabi nga ni robert kiyosaki, you are taxed when you earn, you are taxed when you spend, you are taxed when you save, and you are taxed when you die!
yup andhe also offered an advice on how the rich gets to avoid tax, right? we as employees have our income taxed on gross compensation income. the rich put up different corporations which are allowed all kinds of expenses and are taxed on net income. You wouldnt believe it but I have seen corporations paying lesser taxes than your withholding tax for the year.
Oh My! Tax time na ulit, ang masakit na bahagi ng mga nagbabayad dahil napupunta lang sa malalalim na bulsa ang pera ating pinaghirapan! 🙂
Hopeful din naman with pnoy's hopefully tuwid na daan. Positive din with the investment upgrade which means mag iimprove performance blue chips ko woohoo
Really comprehensive details on how to file taxes. I don't need to file this year as it is auto filed for me.
employees earning purely compensation income here in the philippines do not have to file theirs as well as long as the corresponding tax has been withheld by the employer. as long as their Form 2316 (which is like the W-2 in the States) reflects that tax due equals tax withheld
Oh, this I forgot. It's been my 5th year outside the country! Buti nalang exempted sa tax! 🙂
Yes, ofws are exempt nga lady! Done na vacay mo here in Pinas?
BIR should pay you for this detailed info.hehe
I hope,but they do indirectly hihi
My gulay, these infos are too much hahaha! I don't know which category I will fall into. LOL!
Lot of information regarding on tax and its helpful. Thanks for sharing!:)
I hope that our company will settle my income tax before the deadline. They are the one filing for us.
very informative post
i usually pay our taxes every january to avail the 20% discount
Thank God ang company na namin ang magfile ng taxes namin. I am planning to register na din our online business when the income gets stable. That means, I will pay taxes twice. Ouch!
Mommy Maye
Mommy Maye, if you will register, you will fall under individuals earning mixed income which means you will file your income tax using bir form 1701, and your taxable compensation income will be added to your taxable business income.
I also fall under individual earning mixed income and this is my first time since I open up my business Q4 last year. My question is I already receive my ITR of my current company? So in 1701, I will only declare my taxable compensation income to my business only?
A truly informative post about taxes. My mom has an accountant who does hers,mine, hubby's and the company my mom has.
Lucky you 🙂
I am glad that someone else does my tax filing for me.
This is very timely coz I need this right now. Will bookmark this Marie. Thank you! Will email you in case I have questions ha?
E-mailed you back sis
Good thing our company takes care of this detail for us employees. Too tasking hehehe. But I will also bookmark this. I know I'll need it someday when I am no longer employed but earning in other means.
*through other means. (grammatical error lol!)
Ay, I wish i could earn through other means too. haha
Thanks for this very helpful post, Marie. My husband and I just returned to the Philippines middle of last year. He was an ofw and up to now has no work. I have just began earning a bit more last October or November, but I guess negative pa rin if deduct personal exemption and additional exemptions (We have 5 children). We are not required to file the ITR for 2012, right?
Technically you are required to file a return even if it is an exempt return 🙂
Ok. I have another question, though filing of ITR is past. How about those who have taxi. Where do they fall under? Do they need to file an ITR?
If you own a taxi, aside from the ITR, you are also subject to the common carrier's tax of 3% of the gross receipts (note na gross receipts meaning hindi ka puwedeng magdeduct ng expenses) on the 20th day of the following month when the income was earned. For example, your gross receipts for the month of April is P50,000.00, your percentage tax due to be paid on or before May 20 is P1,500.00.
You need to pay the percentage tax monthly ha.
Thanks for the information on this matter. May I also ask how about if you own an apartment? What's the tax required? Sobrang daming klase ng tax kasi. Wanting to know in case of entering this business?
So u mean if I go back sa Pinas my utang ako since I never paid worth 2 years of tax? or we pay it thru owwa?
Sis, If you are an OFW, you are exempt from filing unless you have income (business etc) here in the Philippines.
Miss marie i have question..My sister doesnt have work now although before meron kaso nag close yong company, May ITR sya dati. How can she ask for a non filing certificate kasi need ng anak nya for scholarship like Sm foundation
Busy season na namn! Good luck to all the auditors. I'm proud of you! Coffee tyo later! 🙂
Sure, plus your latest recipe ha!
I filed mine on April 2. I did number 4. It turned out that I overpaid. 😀 One client already withheld my tax with a rate greater than my tax rate.
Hi,
Thanks for this website now I'm pretty sure OFWs are exempted from ITR filing. The reason I was searching the net is I have a housing loan with RCBC and have been paying it since 2009, now their contact center e-mailed me asking for the following: 1. RETR 2. Tax Declaration 3. Tax Clearance. I replied that I'm an OFW and how can I submit these documents if I'm not even filing my ITR? In addition, I don't know what is an RETR. Can you please enlighten me? thanks.
uhm I think yung hinihingi nila is not from BIR but from the municipal or from city hall about sa house and lot mo. RETR is Real Estate Tax Receipt, Tax Declarion of the Land and Tax Clearance if naka bayad kana ng Tax Declaration.every year po may binabayaran tayong tax sa Cityhall or Municipal kung nasasakot ang House and Lot natin.
Hi, can you please help me! Gusto ko magbayad ng tax kaso hindi ko alam unang gagawin..dati kasi employed ako as contractual sa company then after nun na-hire ako as personal assistant. Ang boss ko is an individual self employed professional, pano ako makacategorized as employed? I have monthly fix salary..anu dapat ko gawin? Thanks much!
You register with the Revenue District Office ( http://www.bir.gov.ph/directory/rdo.htm ) which has jurisdiction over your residence or place of employment (i.e., I work in Baguio so I will register at RDO 8) using BIR Form 1902 (http://www.bir.gov.ph/birforms/form_apl.htm) . There is a portion there where you have to fill up your employer's info ha and he will likewise sign it. (Dapat, registered din ang employer mo with the BIR. Since you have a monthly fix salary, required na si employer to deduct withholding taxes from your salary)
Hello. Patulong po. My past employer did not file an ITR because they wanted to close the business (or stop paying tax) in the Philippines. They did stop in December but I worked for them till April to take care of a few things. Now my new employer requires my ITR. I was told by the HR to just submit a notarized letter that the company closed. Please help po how can I get a notarized letter stating that I was not issued an ITR because the company closed. Is this something that my old company needs to provide me or can I just make one? Thank you for answering!
Usually, ang hinihingi ng new employer is your BIR Form 2316 http://www.bir.gov.ph/birforms/form_cer.htm#2316 This certificate of tax withheld is issued to the employee by the employer on or before January 31 of the succeeding year in which compensation was paid, or in cases where there is termination of employment, it is issued on the same day the last payment of wages is made. Mukhang there was no withholding on your wages when you worked with them till April kasi they declared that they closed na last December. Ask for your old company na lang to give you a notarized letter that the company closed December. Mukhang may problem doon sa claim mo that you worked for them till April kasi they were supposed to be closed na December, right?
Hassle po talaga yung last company ko. Foreigner kasi and they don't want to pay tax here but I think they are still operating here. Move on na lang ako. Thank you po for your very helpful advice. I will try to explain this to my new company and hopefully they accept. More power po! 🙂
Question lang po.. I have a small business and I am also working in a company. My company files for my ITR. I also pay taxes for my business (non-vat, sole proprietorship). Do I have to file separate ITR for my business? Is it allowed to have two ITR? Or should I ask my employer to include my business taxes? What should I do?
Doms, you only need to file one ITR, but you will use the IR Form 1701 {Annual Income Tax Return For Self-Employed Individuals, Estates and Trusts (Including those with both Business and Compensation Income)} which you can download here http://www.bir.gov.ph/birforms/form_itr.htm#1701 .You will need to add to your gross compensation income (your income as an employee) to your net taxable income. The total of the two will be subject to the schedular income tax. Once you computed your tax due, you can deduct your tax withheld from your compensation and any quarterly income tax payments you made.
Well said @Marie Bulatao. This really helps and very informative. Thanks and God bless you always 🙂
Hi. Ms. Marie, I have the same situation w/ "Doms", I am a sole proprietor w/ a non-vat O.R. and I will be working in a company ds coming weeks. I appreciate and learn on how I file the ITR on the last thread. But the problem is the company I will be working on requesting me to transfer my home RDO to same RDO with them. I asked on the BIR and they said it is not needed for transfer, just add the compensation income on filling. I explained it to the company but they insists it, I will be having a hard time transfer it and also I need many clearances.
Do I really need to transfer RDO? why they need it? Also my O.R. and address will be affected by change of RDO, what can I can say to the company to not transfer it?
Thanks and Godbless!
Tama ang BIR. If you transfer your RDO, maapektuhan yung registration ng business mo. Just explain to your HR na you cannot be possibly registered sa two RDOs and maybe they can also seek advice sa home RDO nila. Sorry I was not able to see your question pala agad ha. Just saw this question ngayon
Hi Ms. Marie,
May I ask po how do I file for an ITR if I'm an individual contractor working online?
Thank you.
Yes, dear. You will be considered as a self-employed professional. I will be trying to do a post on online freelancers soon but for the meantime,you can try reading this primer: ftp://ftp.bir.gov.ph/webadmin1/pdf/taxguide.pdf Do email me if you have any more questions. siyensiya na ha I just saw your question today…
Hi Ms. Marie! Have you written a post on online freelancers na po ba?
helo all
may TAX ba ang OFW if uuwi n ng Philippines?
If OFW ka there is no need to file your ITR. If you come back to the philippines, have a business and get employed locally, magtatax ka na. subject ka rin sa taxes if you are an OFW but you have a business in the Philippines
Hello Ma'am,
We hired a caregiver and surprisingly gusto nya magbayad ng TAX sa income nya which is almost P16,000 per month, I have computed the withdholding tax after SSS and Philhealth. I just wonder if how can I pay that withholding tax, where, and when? Since monthly yun salary ng caregiver. Would appreciate your help.
Thanks and Regards,
Haydee Moles
haydeeemoles@hotmail.com
Hi, Haydee! sent you an email
Hi, ulit. I emailed you but the mail bounced back so I will put my mail here na lang:
Hi, Haydee. Marie here of http://www.mommyunwired.com. Ang bait naman ng caregiver mo 🙂
To remit her withholding tax, she needs to register with the Revenue District Office who has jurisdiction over your place of business (in this case, your residence.). (for a list of RDOs http://www.bir.gov.ph/directory/rdo.htm) She would probably be classified as earning purely compensation income in which case she will be asked to fill up BIR Form 1902 (http://www.bir.gov.ph/reginfo/regtin.htm#13806) . Check out na rin the link for other requirements. May part doon where you will supply your information as employer too and I think you will need to update your registration with the BIR too kasi magiging withholding agent ka in which case you need to register as one and you are required to remit the monthly withholding taxes of your caregiver and give her a Certificate of Tax Withheld (BIR Form 2316).
Sabay na lang kayo pumunta sa RDO. Some RDOs kasi classify caregivers as self-employed or professionals and they will use BIR Form 1901 while others naman classify them as earning purely compensation income. If ma-classify siya as self-employed/professional, ten percent and Creditable withholding tax niya (which you are required to withhold).
Thanks for visiting my blog, sis, and do drop me a note if saan naclassify caregiver mo (I used to get conflicting situations din kasi from other commenters wherein iba ang treatment ng isang RDO sa another RDO)
Hi Ms. Marie,
Sana po matulungan po ninyo ako. Super duper laki po ng problem ko ngayon sa magiging new employer ko. My new employer is asking me to submit Form 2316 as a part of my pre-employment requirement/s. Nung 2010 po, may naregister po ako na business (sole-proprietorship), kumita po kahit papano pero hindi ako nakapagbayad ng mga tax ko since 2013 ng February dahil nagkaron po ako ng problem sa auditor na dapat mag-aayos ng mga papers at hindi din po kasi regular ang pagkakaron namin ng clients (pag may kelangan lang po ng service namin tsaka lang po umaandar ang business) hanggang isinara ko nalang po ng July 2013 dahil bukod po sa dami ng naging problema hindi ko na naharap talaga. So for 3 years, hindi po ako nakapag file ng tax ko pero nung August 2012 to March 2013 po natanggap ako as an ESL teacher and lately ko lang po nalaman from my co-teacher na may Form 2307 palang inissue sa amin pero hindi ako sinabihan (na ngayon po super late na para ma-file ko dahil April 15 po ang filing.) I just called my previous employer earlier and sabi po nila, kunin ko nalang daw po sa office and i-file ko pero magkaka penalty daw po ako. Ano po kaya ang dapat ko gawin? Balak ko po pumunta RDO kung saan naka register ang TIN number/ business ko para magpa transfer ng RDO (yung new employer ko po sa Pasig ang RDO nila) pero baka po hindi nila tatakan ng transfer ang RDO at hindi po ako makakuha ng ITR sa laki ng babayaran ko. Sigurado po libu-libo talaga ang hihingin sakin na talagang wala ako ngayon. Ano po kaya ang magandang gawin ko? Ano po kayang document ang pwede ko ibigay sa employer ko ngayon para po hindi na nila ako hanapan ng 2316?
Maraming maraming salamat po, Ms.Marie. More power po sa blog ninyo. 🙂
Yung Form 2316 kasi Certificate of Tax Withheld on Compensation. Ito yung binibigay pag isa kang empleyado yearly kung saan nakalagay doon details ng salary mo and the tax withheld. If hindi ka empleyado, wala ka nito (kasi yung employer ang magbibigay)
Ang mahirap kasi ngayon, especially if you have tax-related problems, may Integrated Tax System (ITS) na ang BIR. Basta nagregister ka sa kanila, may record sila basta may TIN number ka. So, if may business ka and hindi ka nagbayad, lalabas yung mga "open cases" mo. Doon naman sa freelance job mo, if na-issuehan ka ng BIR Form 2307 (Certificate ng nawithhold sa yo. Madalas 10% of gross income payment ito), matetrace din nila if hindi ka nag-file kasi nag-withhold nga ang employer mo.
The best siguro is punta ka sa RDO mo where your business is registered and humingi ka ng record ng payments mo. Doon lalabas ang open cases mo (mga tax payments na hindi mo na-remit and nabayaran). Mag-submit ka ng BIR Form 1905 (Application for Tax Update) and cancel na your business registration). Ipapabayad nila yung open cases mo, though, plus if may BIR Form 2307 ka from your ESL job , isasali mo rin dun sa computation ng Income Tax mo.
Maski kasi sabihin mo sa new employer mo na wala kang BIR Form 2316, if nabigay mo yung TIN mo, once nareg sa BIR, makikitang may business ka…Naku, anlaki pa naman penalties sa BIR, especially if maraming taon. Seek their advice na lang. Mababait naman mga empleyado ng BIR (dito sa Baguio, super-accomodating sila). Plus, baka puwede pakiusapan mo yung new employer mo habang inaayos mo BIR problem mo.
hello po ms. marie bulatao,
i need your help po kasi sa interview tinanong ang sahod ko sa previous employer and nagsinungaling po ako at tinaasan ko sya 5,000 difference and eto na nga po nabigla ako kasi sa requirements kailangan ng BIR Form 2316 to verify my salary. Makikita ba nila ang tunay kong sahod dun sa BIR Form 2316 at ano po ang pwede kong gawin?
thanks
angelica
Yup, nakareflect dun sa 2316 yung income na nareceive mo from your previous company. Malamang naman hired ka na kasi they asked your 2316. The reason they are asking that is if you are hired within the year and you have a previous job that same year, they need to consolidate your income from your previous employer then add the income you will be receiving from them to properly compute your tax due once the year ends: ex previous employer xxx (income from january to april)
current employer xxx (income from may to december)
taxable comp. in. xxx
Malamang that would be the reason they are asking for your 2316 🙂
hi ms. marie, halimbawa po resigned ako April 2011 tapos unemployed until 2013 dapat po ba may BIR 2316 pa ako ng 2011 na issue by 2012? Ano po ang magandang paliwanag sa alphalist? thank you
Ask ka sa previous employer mo ng Form 2316 covering taxes withheld from january to april 2011. This form is due on the day of last payment of wages for a resigned employee. Alphalist is an alphabetical list of employees of the company with details on their total compensation, tax withheld, benefits, etc. which the company submits to the BIR along with BIR Form 1604-C/F on or before January 31 of the succeeding year.
hi po 🙂 nag work po ako like 1 month sa isang company then lumipat po ako mga 6 months na po ako sa bago kong company then tsaka ko lang nalaman na di ko pa pala nalilipat yung rdo ko 🙁 will it affect my itr? san napupunta yung binabayad kong tax dun sa first rdo ko?
In case of transfer due to change of employer, it shall be the responsibility of the new employer to notify his
BIR district office by submitting the duly accomplished form of the employee. The
transfer of registration (TIN records) of such employee shall be initiated by the BIR
district office which received the application.
With regards to your tax with your first rdo, they must have filed the withholding tax anyway. Just ask them for your BIR Form 2316 (Certificate of Tax Withheld) and submit it to your current employer so that they can consolidate your income at year end and compute the correct tax due that may be due from you.
hi ma'am I'm company employed pero maliit lang na company less than 10 employees. ask ako san ko kuninin ang ITR ko kasi hinapan yung anak ko sa school nya nagapply kasi sya ng scholar sa school nya pra malibre kahit kunti tuition fee.
If nawithhold yung sweldo mo, hingi ka ng BIR Form 2316 from your employer (actually dapat binibigay sa yo ito on or before januar 31 of the succeeding year in which the compensation was paid. for example, for year 2012, dapat nakuha mo on or before january 31, 2013). Substituted filing of ITR ang tawag dito. BIR Form No. 2316 shall serve the same purpose as if BIR Form No. 1700 or income tax return had been filed. If wala ka nito, you ask your employer to give you your form 2316 and if walang nawithheld, you need to file it sa BIR ha, sabay pacompute ng penalties. By the way, if you qualify as a statutory minimum wage earner , you are tax exempt ha https://www.mommyunwired.com/2013/09/how-to-file-your-income-tax-return-in.html If you are tax exempt, get a certification from the BIR that you are exempt from filing your ITR and yun ang sinasubmit sa school
Hi Ms. Marie. My wife's family has a house which they lease out. Their property is registered under the name of their mother, including her and all her sisters and brothers who are all residing abroad including her mother. The contract of lease is between her mother and a third party with my wife holding an spa from her mother. My wife was advised by the BIR to register a leasing business and be the one to pay for the income taxes of their property. Thus, the process makes my wife as a self-employed individual and the one paying the taxes under her name. I am not comfortable with that idea, though. Is there any other way to pay the income taxes of their property other than through her as a self employed? It seems not fair because she does not get anything from the income. Even if she does, I don;t think that it is still fair that the whole income of the property falls as her own income in terms of tax payments.
I am assuming the property is co-owned by your wife, her mother and her siblings ? (Is it an inherited property?) As a general rule, a co-ownership is exempt from income tax because the activities of the co-owners are usually limited to the preservation of the properties owned in common and the collection of the income therefrom. This, however, becomes subject to income and percentage/VAT tax when the property starts to generate income (in your wife and her family's case rental income). Sa rental income ba, they divide the income equally? If oo, unfair nga for your wife to register kasi if magkakaroon ng problema, siya ang hahabulin . I think it would be better if they register the business (as real estate lessor) as a partnership or as co-ownership. The partnership will be subject to income tax and treated like a corporation and each partner will have to declare their distributive share in the income also and pay the corresponding income and percentage tax due. I think it is best though if you go to your Revenue District Office, look for the Officer-In-Charge and ask him/her what would be the best thing to do.
HI Marie! I hope you can help me. My hiring date ay Nov. 27, 2012 and got tax refund on I think January 2013. Now, matatapos na naman itong year, I am not sure if I am still qualified for that refund. May monthly basic salary is 14,000 then may mga benefits and allowances na hindi ko na babanggitin. May pinagkaiba ba ang tax refund sa tax return? Kung meron, is it okay to explain it? Just want to make it sure. First job ko ito and First time ko rin makuha ng tax refund. May nabasa lang ako about annual tax return na pagsasubmit. Ang HR ba namin ang magssubmit nito? Meron kaming witholding tax. Nalalakihan kasi ako sa kaltas ng witholding tax sa sahod ko. I've read na kapag hindi tama ang computation for witholding tax pwedeng ibalik. Ang worry ko, do I have to file for tax return? or HR na namin? Ang nasubmit ko lang sa HR namin nung Nov. 27, 2012 ay BIR Form 1902 which a form para sa wala pa talagang TIN number di ba? or automatic na HR na bahala magsubmit ng form? Or kung magssubmit man kami ng form sa HR, is it too late na ba? But as I've read sa blog mo, ang deadline for the taxable year 2012 ay noon pang april 15, 2013. Ibig bang sabihin, para makakuha ako ng tax return for the year 2013, sa 2014 pa ako magpapasa? Pasensya na ha? It's my first job kasi. I hope you can help me. Thank you so much! 🙂
Hi. I am assuming you got a tax refund noong January 2013 because you just started November 27, 2012. At the end of the year kasi, your HR or Accounting Dept or whoever is in charge of withholding your wages will make a year-end adjustment making sure that your Income Tax Due will equal to your Tax Withheld (para wala nang babayaran.) Most probably, kaya ka nakakuha ng refund noon, nasobrahan ang nakaltas sa yo.This year, if they have been withholding your taxes correctly, malamang you will not have a refund anymore. You will find out this December. Usually, mababawasan ang sweldo mo if kulang ang nawithhold or madadagdagan if sobra ang nawithhold sa yo. Usually, sa mga regular employees without any businesses, as long as tama ang nawithhold ng employer,di na kailangang mag-file ng ITR. Ang tawag dito, substituted filing.
What is substituted filing? On or before January 31, your employer needs to submit to the BIR Form 1604-C/F. This is an annual information return with details / information on each employee's payroll na similar sa annual Income Tax Return (ITR). Then your employer gives you BIR Form 2316 (Certificate of Tax Withheld) ftp://ftp.bir.gov.ph/webadmin1/pdf/16992316.pdf The BIR Form 1604 C/F filed by your employer to the BIR shall constitute as your Income Tax Return and your BIR Form 2316 shall serve the same purpose as if you have filed your Income Tax Return.
Pag nakuha mo ang BIR Form 2316 mo, para mo nang copy ng na-file na ITR mo, so no need to file ITR. Nakalagay din dito ang TIN number mo. Usually, since sa HR sina-submit ang bir form 1902, sila na rin nagsasubmit sa BIR. Just ask them for your TIN card.
For your ITR this 2013, wait for your BIR Form 2316 which should be given to you on or before January 31, 2014. Like I said, this form is as good as your ITR na for the year 2013.
Hi! I would like to seek your advice kasi I just started a business last month. I have a monthly rental sa mall. Ang tax na nasa registration ko is sole prop non vat 3%. Ngayon first time ko magfile ng tax. meron na akong 2551m. so tama ba ilalagay ko dito ung 3% ng gross sales ko last month? kailangan ba kasama mga sales invoice kapag sinubmit ko ito?
Then ung sa rental fee ko, paano ko babayaran un vat tax nun? kasi i paid the whole amount na sa mall pero ang alam ko I also need to pay BIR thru 1601 ata… not sure
Hope to hear from you soon at malapit na deadline. Thanks!
Hi! To file your 2551 M, I-total mo ang gross sales mo ng last month then multiply it by 3%. Di na kailangang idala ang mga invoices mo. Just fill out the form and pay on or before the 20th to an accredited agent bank or to your revenue district office mismo.
As to your rental fee, ang kailangang bayaran mo is yung expanded withholding tax (BIR Form 1601-e). Dito, withholding agent ka. You are an agent of the government to collect in their behalf tax from your lessor hehe.
Here is how you will compute it:
Rental Expense 11,200.00 inclusive of VAT
1.First, remove the VAT component – 11,200 divided by 1.12
Actual Rental Expense 10,000.00
VAT 1,200.00
Total 11,200.00
Rent Expense 10,000 multiply by 5% creditable withholding tax =500.00
You pay your creditable withholding tax on or before the 10th of the following month using bir form 1601-E
You will be obliged to give/issue to your lessor BIR Form 2307-Certificate of Creditable Tax Withheld at source on or before the 20th day of the month following the close of the taxable quarter. Dito mo ilalagay ang income payment (yung payment mo ng rent) and how much ang nawithhold.
Your lessor will use the amount you withheld as a bawas to his tax due (think withholding tax ng empleyado) with the certificate you will issue as proof.
Thanks! so I will need to give the 2307 this nov 20th to the mall and do I need to file anything for the quarter?
hI, dear, failed to see this. You give the certificate to the mall on or before the 20th day of the month following the close of the taxable quarter. kaya for example sa july to september quarter, october 20. you will need to file bir form 1604-E too next year ha. The 1604E (Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income
Payments Exempt from Withholding Tax) will be accomplished by you and submitted to the bir on or before march 1
magkano po ang tax rate pag quarterly income tax..??/
Pareho ang rate sa quarterly income tax and the annual income tax return. If individual, graduated rates from 5% to 32% http://www.bir.gov.ph/taxcode/1577.htm If corporation, 30% (or the 2% MCIT or Minimum Corporate Income Tax.) Have you noticed that the law favors corporations as opposed to individuals when it comes to taxes? for instance, Dati, corporate tax rate was at 35% in 1998, and it was reduced yearly to 1% lower until naging 30% noong year 2000. For individuals, 34% maximum way back 1998 until naging 32% noong year 2000.
gudnun po ask po ako nag work po ako dati sa pharmacy 1year and 8 months,i transfer sa hospital as a nurse nsbi nyo po may new company sila po ang mag process para mapatuloy byaran tax ko mag 3years na po ako sa hospital ask po ako with holding tax copy ko pina fill up po ako form pra daw ma update tax ko pwde po ba un every 15days po may kaltas sa akin at may opportunity po sa akin dumating i resign kso di po ako cleared ask copy with holding tax bawal daw po kc di ako cleared kc gusto ko po sana ipatuloy ang pg yad tax,,pls advise
Pag nagtransfer ka ng employment, ang rule is " it shall be the responsibility of the new employer to notify his BIR district office by submitting the duly accomplished form of the employee. The transfer of registration (TIN records) of such employee shall be initiated by the BIR " Every year ba nabibigyan ka ng BIR Form 2316-certificate of tax withheld-by your employer? For example, for your income on year 2011, on or before Jan 30, dapat binigyan ka na ng copy ng BIR Form 2316 ng employer mo. Ito yung proof na nawithhold ang taxes mo, magkano ang tax na babayaran mo and if tama ba nawithhold na taxes mo. Pag lumipat ka ng employer, hihingin nila ito sa yo (BIR Form 2316). Dapat bigyan ka nila ng copy nun. Tapos yung new employer mo, siya na ang bahalang ireregister ka.
Gudam di pa po ako nabibigyan nang form 2316b since nag start ako dun sa work,evey 15day nababawasan ako misan 300 pag may overtime mka abot 600pesos,i have all my copy of pay slip from the start nag 3years and 1 month na po ako dun…evry time humingi po ako withheld tax copy lagi po busy di ko kasi alam kung matagal po mag process para mabigay yun…kya nakakalimutan when i resign po i ask a copy para ma continue ko ang payment as ofw ayaw po ako bigyan nang with held tax ko since pag start kc di pa daw ako cleared my last date sa hospital is june 31,2013….pls advice ano po gawin ko at sabihin ko para mkuha ko with held tax copy ko at if ever di cla nag bayad papanu po un….thanks
They are mandated by law to withhold tax and issue you 2316. I am assuming based sa philippines employer mo ha? If medyo they are giving you a hard time re your 2316, you can always inquire at your bir revenue district office if registered ba as withholding agent ang company mo.
Hi ms. Marie ex ofw po ako dumating po ako last April dito sa atin, paano po ako makakakuha Ng Itr ? Kasi po nirerequire sa pagkuha Ng tourist visa makakakuha po ba ako Ng Itr? Or ano po ang mas magandang gawin? Maraming salamat po
If you are an OFW kasi, you are not subject to filing of Income Tax Return. Maybe puwede kang pumunta sa revenue district office mo and ask for a certificate of tax exemption because as an OFW, you are exempt. Meron ka bang business dito sa Pinas habang OFW ka? If yes, required ka na magfile
Hi ms.Marie,
Please help. Ano po kaylangan na requirements para ako ang magclaim sa son nmin as my additional dependent kc my husband is an OFW. Do i still need to submit a waiver wherein kaylangan pumirma ng husband ko ska ung employer nya dun sa waiver? parang hassle kc kung papadala pa ung waiver sa ibang bansa. Pwede kayang wala ng waiver kc OFW nman, submit ko nalang copy ng visa nya.Ok lang kaya un? pls help.thanks so much
If you are employed, na-update mo na ba sa employer mo? just do a tax update (I think it is bir form 1905), submit your dependent's birth certificate and say that your husband is an ofw.
claim on additional tax exemption
I think di na kailangan ng waiver since tax exempt naman ang OFW in which case you can claim the additional exemption. I am not sure about the guidelines about this ha. will get back to you after I check.
Hello Ms Marie.
Hope you don't mind, I am planning to file my ITR but I am not sure where and how to start, currently, I am working as Online Freelance Consultant (Online – Homebased), with two daughters.
Kindly assist.
Thanks
Hi, dear. You will be considered as a self-employed professional. I will be trying to do a post on online freelancers soon but for the meantime,you can try reading this primer: ftp://ftp.bir.gov.ph/webadmin1/pdf/taxguide.pdf Do email me if you have any more questions. siyensiya na ha I just saw your question today.
Hi Ms. Marie,
Please advise, Im having my own business Non-vat register, sole proprietorship, in my COR my tax types indicated are: INCOME TAX, REGISTRATION FEE AND PERCENTAGE TAX – monthly. My question is : do I have to file Quarterly Income Tax Return (form 1701Q) if no need, what if I already did twice (I paid twice) how do I get it back? Im doing montly filing of my 2551 M. Please enlighten me. Thank you.
Hi, you need to file your Quarterly ITR. Income Tax is different from the Monthly Percentage Tax. Income Tax is a tax on your income while percentage tax is a business tax. Ang schedule ng Quarterly ITR is :
first quarter Jan-Mar deadline April 15
second qtr Apr-June deadline Aug 15
3rd qtr July-Sep deadline Nov. 15
On or before April 15, you consolidate your income and file an annual (current year ) income tax return.
I dont have the return right now but when you compute your quarterly ITR, you always add up the taxable income from the previous quarter to the current quarter. Halimbawa, for your second quarter,you add the taxable income from the first quarter to the taxable income from the current quarter. You compute your tax due, then deduct the first quarter payment. In a way, parang you are making advance payments lang on your annual income tax return. The purpose of the quarterly ITR is to lessen the burden of the taxpayer since mas mabigat if minsanan nyang babayaran on the 15th of April.
Kaya if you think you over paid, you can still deduct your payments on the succeeding quarters or your annual ITR. Do email me or post a comment here para I can help you if ever you need examples / illustrations based on the data you have. HTH
thanks mam, very well explained… hope you can still accommodate me, if I have further questions. God bless you and your family!
How about if your tax exempt… Do i need to file 1701Q? Pasingit lng po. Same problem po kc…
paano po pag may dispute ako sa BIR 2316 ko?
paano po pag may dispute ako sa BIR 2316 ko?
Sa Bir 2316, Part IV A numbers 29, 30A, and 31,
nakalgay lang po is P772.. ibig sabihin po ba yun lang total ng kinaltas nilang tax sakin from Jan 2, 2013 to April 2, 2013 na nagwork ako sa kanila?
i checked all my payslips po, and YTD Tax Held po na nakalagay is P8300 plus..
tapos po sa Part IV B number 53 (Overtime Pay) nakalagay po is P12,000 plus… hindi ko ganyan kalaki ang inovertime ko.. nasa P800 plus lang po.. i checked all my paylips..
hindi po nila ako binigyan ng copy ng final pay computation.
Tapos nadiscover ko din po sa lahat ng payslips ko, yung P3k na dapat non taxable allowance, sinama po sa gross earning tapos binawasan ng tax.
Please help po. Thanks.
Your company acctant/finance prepares your 2316. Siguro nagresign ka na since yung period is jan to april? Anyway, since for the current year ito (2013), you can still ask your company to correct your 2316. The data contained in the 2316 is part of the annual information return (bir form 1604 C/F) that the company submits to the BIR on or before January 30 of the following year. If you raise the issue to your company agad, hopefully, they will refund you the overpaid tax because gagawa pa sila ng year-end adjustment (final computation of taxable incomes and tax due on each employee plus they have to make sure na the tax was withheld properly and correctly). If at the end of the year, sumobra ang naikaltas, the company should pay the employee back and if kulang naman, ibabawas sa sweldo. However, if the year covered is not the current year 2013, ang recourse ng employee is to apply for a refund from the bir na.
Jan to April 2013 lang po ako don… Thank you po..
Hi po. this is so helpful. Pero pagdating yata sa tax concerna, nahihirapan ako intindihin. My question po is this.
Overview lang po muna. Nag resign na ako sa work ko nung July 2013. Start ng August 2013, new work na ako as marketing coordinator, pero as non – professional, consultancy agreement kasi ang contract ko po.Ina -update ko din naman sa BIR and tax status, register na ako as non- professional. Ngayon sa new work, kinakaltasan naman nila ako ng tax na 10%. Kasi may billing invoice kami kami na pinapirmahan nila.
Paano po ako mag -apply ng INCOME Tax return ko? Nalilito ako.
Thank you in advance
Evita, dahil winiwithholdan ka ng 10%, tingin ko you are classified as self-employed professional/consultant – which means kailangan mong mag-register sa bir. Here is a primer on how you go about it ftp://ftp.bir.gov.ph/webadmin1/pdf/taxguide.pdf
Hello! What an informative post! thanks! 🙂
I wanted to ask an accountant but unfortunately, I didnt know anyone 🙁 Nobody is on the same situation as mine, so I cant find the answer. 🙁
This is my situation po. I will be applying for a tourist visa in Korea, one of the requirements is an ITR,
Im an online English teacher in the Phil. [my first job] Im not an employee, just a service provider of the company, so they only provide form 2307. So I researched over the internet about all the filing process and found out that I have to file my Quarterly ITR, fill up form 1701 in triplicate and attached form 2307. AM I IN THE RIGHT TRACK? and Im worrying now because the deadline of the 3rd quarter filing is on NOV 15 this yr [This Fri!]
My query is: Am I still eligible for the 3rd quarter filing even though I didn't file for my 1st and 2nd quarter? If yes, will I have penalties for none filing? [by the way] My monthly pay for this year doesn't exceed 10k, except for Sept. [part of the 3rd quarter] .. My last problem is, because I dont know anyone who knows how to compute taxes, Im not so confident if my computation for the form 1701 would be correct, what should I do? 🙁 Do you know any tutorial sites which teaches computation for taxes?
I'll wait and i'd appreciate your response soon, hopefully not after nov15. Thank you in advance! 🙂
Hi, You are considered as a freelancer/self-employed/professional in which case you should register with the BIR. You can check out this guide ftp://ftp.bir.gov.ph/webadmin1/pdf/taxguide.pdf You can still make habol to register, but your first and 2nd quarter will be penalized for non-filing. I think you will be required to present your 2012 ITR when you apply for visa. Did you have income last year? If yes, look for your BIR Form 2307 and proceed to your Revenue District Office to register and pay your taxes. do email me (you can see my e-mail add on the contact form) if you need help or if you have any questions.
Thank you po for the reply 🙂
Sorry for being ignorant on these matters. 🙁
Nagsimula po ako on that company as a service provider last oct 2012,
tom, I will come to the office to get my form 2307,perhaps they'd give me the latest. so I was thinking to instantly file after getting it from the company tom..
.. can I instantly file ITR Q1701after getting my form 2307 and just pay the penalties for the past quarters.?.. or Do I need to register first before I file the Q1701? Pls correct me if I misunderstood..
Also, can i do the same process correctly online?.. I tried researching about the eFPS..Please guide me po.
Just a background*Actually, nag apply din po ako for tourist visa in korea last Feb this year lang po, and I just submitted form 2307 from 2012 and the Korean embassy accepted, yun nga lang, when im about to claim after a week, they asked for an additional document: diploma; then I was approved!
Now, is my 2nd time for visa application, but Im just afraid, if ever nagiba ng policies bigla ang embassy at hindi i-accept yung form 2307. .. pero im running out of time.. dapat mas inagahan ko ang research…
thank you po for your help! Please continue what you do, para sa mga katulad ko 🙂
I will wait for your reply in the morning, i will claim the 2307 from my company in the afternoon pa naman po 🙂
thank you thankyou po talaga!
Hala so sorry I missed your question…I didn't see this. You need to register before paying kasi yung TIN mo will be classified kasi. If you were previously registered as employee, kailangang ma reg yung tin mo na self-employed.
About 2316: Ung bagong employer ko is asking for a 2316.. Nakuha ko naman ung 2316 ko from my past employer.. Ang tanong ko lang ay, ififile ko pa ba yung 2316 sa BIR kasi walang tatak ng BIR ung form? Or yung new employer na gagawa nun para sa akin?
You will give your 2316 to your new employer (I am assuming your 2316 is for the current year ha). Tapos your current employer will consolidate your 2316 from your old employer with your current 2316 para macompute if you still have taxes to pay or if you overpaid. If your taxes were withheld and paid correctly,your BIR Form 2316 given by your current employer (which also includes your income from your previous employer) your BIR Form 2316 shall serve the same purpose AS IF YOUR BIR FORM 1700 (Income Tax Return) has been filed (parang nafile yung income tax return mo). Keep your BIR Form 2316 – di na kailangang may tatak ang BIR doon. Your employer will be filing 1604-C/F with the BIR (an alphalist of employees which reflects data on your salary, 13th month pay, SSS/PHIC Contributions, Tax Withheld, basically all the data that is in your 2316). That Alphalist/BIR Form 1604-C shall constitute as the employees' Income Tax Return
hi ma'am..good day! kasi po im planning to appy for a tourist visa going to france. isa po sa requirements nila is ITR daw po. nacoconfuse ako kung anong ITR ung dapat kong isubmit. ex saudi po ako, i just arrived here May 2013 of this year. unemployed po ako until now. then may friend ako from france and he's willing to sponsor my trip and travel to france. isa po sa requirement to get a visa is employment certificate. may tita po ako na willing magprovide ng employment certificate ko na kunwari nagwowork ako sa company nya. ang pinoproblema ko po is yung ITR kasi nde naman po ako "totoong" employed. pano po gagawin ko? nasstress na po ako. sana po matulungan nyo po ako. tnx po..
Hi Leigh. So sorry I did not see this. If you have been employed as an OFW, you are exempt from filing ITR. Siguro you get a certification na lang from the BIR that you are tax exempt and submit your contract of employement in lieu of your ITR so that they will see that you worked abroad
Hi Ms. Marie,
Please advise, Im having my own business Non-vat register, pertnership, in my COR my tax types indicated are: INCOME TAX, REGISTRATION FEE, PERCENTAGE TAX – monthly, WITHOLDING TAX-EXPANDED/OTH AND WITHOLDING TAX-COMPENSATION. My question is : do I have to file Quarterly Income Tax Return (form 1701Q) if no need, I'm doing monthly filing of my 1601-C, 1601E, 2551 M. Please enlighten me. My business is trading/ services (more on project basis).
One more things I'm also employed to my business as executive employee. what kind of BIR form ang gagamitin ko, at kailangan din ba montlhy din akong mag file sa bir as individual or once a year lng ang filling. Anomg klaseng BIR form ang gagamitin and my business partner is my husband and he currently employed to different company, and he also a sub-contractual to our business. Ano po yung gagamitin nyang BIR form. at paano po yung fillling namin. as husband and wife.
I wait your reply… Thank you
Is your business registered as partnership ba (general professional partnership or general partnership)?If it is registered as a general partnership, para rin itong corporation with its own personality. If partnership siya you will file 1702-Q which is due within 60 days from the end of the quarter. If you are employed in your company, does that mean you get a monthly salary aside from your share in the partnership income?
And oh please clarify if your partnership is a general partnership or general professional partnership 🙂
General Partnership, Do I need to get a salary as executive employee
non vat po kmi (percentage tax)
I think it will be better if you don't give yourself a salary (opinion ko lang naman hehe) kasi the BIR might disallow it as an expense if ever you get audited. General partners get a distributive share of the profits anyway which they will declare in their separate ITR
Hi! Ms. Marie, It's GENERAL PARTNERSHIP. Do we need to get our salary to our company. Please us an advice.
Magandang Araw,
Ako ay isang rehistradong pribadong tagapagpahiram pera. Kami bigyan out mga pautang na tulungan mga tao, mga kumpanya na kailangan upang i-update ang kanilang katayuan sa pananalapi sa buong mundo, na may napakataas Minimal taunang rate ng interes bilang Mababang bilang 3% sa loob ng isang taon sa 30 taon na ang tagal ng pagbabayad tagal sa anumang bahagi ng mundo. Bigyan namin out mga pautang sa loob ng saklaw ng 5000 € sa € 100,000,000. Ang aming mga pautang ay well isineguro, para sa maximum na seguridad ay ang aming priority. Interesado tao ay dapat makipag-ugnay sa amin sa pamamagitan ng email: (calvinkingloanmanagementfirms@gmail.com).
Loan alok.
Could a company withhold taxes in November for income yet to be paid later in the year? I doubt that it is allowed. But in case it is, could you point me to the tax regulation that allows it? Thank you.
The rule is "the obligation of the payor to deduct and withhold the tax arises at the time an income is paid or payable, whichever comes first, the term "payable" refers to the date the obligation become due, demandable or legally enforceable." This is under Revenue Regulations 2-98
Your reply and BIR regulation # are much appreciated, ma'am!
This site is very informative. My personal sich is diff and wanted to get your inputs.
I flew and stayed in US from March to July this year under a working visa (intra office – L1). During this period I am still under our PH office payroll. On Aug, I switched over and now under our US office payroll until end of this year.
Will I be treated by BIR as non-resident citizen for tax purposes given that I was not physically present in PH for at least 183 days? Is the the situs rule applicable here or is the substantial presence test by BIR based on where the pay is processed/disbursed?
Hi, JP! Your sitch is quite different and kind of complicated nga hehe. Some companies actually ask for a ruling from the BIR regarding this. I found a ruling on a similar situation (although please keep in mind that BIR rulings are specific to the person/entity asking for a ruling) . In this particular ruling, the BIR commissioner used the situs rule and ruled that the employees are non-resident citizens and are not subject to income tax derived outside the philippines. Here is the url of the ruling ftp://ftp.bir.gov.ph/webadmin1/pdf/14167ruling03_13.pdf . I havent checked out other rulings similar to your case but I will inform you if I see any ruling to the contrary
Hi! I used to be a call center agent and now I'm working from home on Odesk. I obviously need to change my tax status form employed to self-employed, right? Will I be penalized since I wasn't able to update my status right away? Thanks po
Hi, Daisy. I think there is no BIR regulations yet on online workers. You could go there and register , update your status from employee to self-employed/professional. You will be penalized if you disclose that you have been working and earning prior to registering your business. (Do you receive BIR Form 2306 or 2307 from your online clients?)
Here is a Tax Guide ftp://ftp.bir.gov.ph/webadmin1/pdf/taxguide.pdf
No po. All my clients are based abroad, they just pay me via Odesk.
Hello Ms Marie, good day! I have the same situation with Daisy, our source of income is not in the Philippines, are we really required to pay taxes? How shall we do the computation? Thanks!
Hello,
I would like to ask some clarification.
I am working with a friend in US through online processes. He is paying me a my salary every month. Since the business is like a pakyaw system, I have to do the processes before the end of the day. And since I cannot do it all alone, I have to get any of my friend to help, that sounds like I am hiring him, since it's pakyaw, my friend will pay me on the processes my team made through me alone and I will be the one to pay my friends as their salary also.
Now BIR is asking to register it because it's business also.
My friend want's all files compiled in one area so we get the rent a space, and all the things needed in one place, that makes it like an office, it's not yet registered in BIR, my problem is how will I register it if I am also an employee of my friend in US, I get to hire 17 of my friends to work for me and I am paying them on how many they can do for the day.
All the expenses of the office were coming from my friend, from space rental, internet, maintenance and salary, we are all paid by him, it's like that we are all his employees, but I am appointed as manager of the area.
What type of business I am in?
What are the tax returns I have to file?
How about my teammates? What are the things I have to prepare to register this Processing Center?
My friend likes it to be registered under my name but with that type of business if I am also an employee who hire employees under me?
I hope you can help me on this? I like it legal.
Salamat po.
I think ang treatment here is you are not an employee of your US-based friend, but a contractor. Here is a Tax Guide on how to go about your business' registration and the requirements ftp://ftp.bir.gov.ph/webadmin1/pdf/taxguide.pdf
Good Morning Ma'am:
Thank you so much Ma'am. It really helps me.
I have few additional questions Ma'am:
If I am a contractor, is it different from being a professional?
Am I still liable for the benefits of the staff I have hired?
Are their any tax returns that my staff have to file? If any, is this on the compensation of the office, or the staff will have to file it themselves.
You're help have been very helpful to me.
Thank you so much Ma'am.
Hi! Contractor ka (but the guide I gave can be applicable to you because that is the process self-employed professionals and entrepreneurs undergo to register with the bir ) and you are liable also for the benefits of your staff. You will have to withhold from their salary and remit on the tenth of the following month. Also, you need to file an annual information return with the bir (bir form1604-C/F) before the 30th of January of the following year. You need to withhold if hindi sila minimum wage earner ha https://www.mommyunwired.com/2013/09/how-to-file-your-income-tax-return-in.html . Medyo complicated if you are reading this, especially if you are not familiar with it, but madali lang naman. You need to file and pay their withholding taxes monthly (BIR Form 1601-C) on or before the tenth of the following month, then do a year-end adjustment to make sure tax due would be equal to tax withheld, then give them a certificate of tax withheld (BIR Form 2316) which would serve as their substituted income tax return (they dont need to file their ITR anymore). Do e-mail me at marie@mommyunwired.com if this answer is medyo malabo so I can give you illustrations. And oh, if you register with the BIR, I think they hold a seminar for new registrants before the Certificate of Registration will be given to them. If you want to learn the process of withholding , you can look / google Revenue Regulations 2-98 (and be prepared to have a big headache hehe).
hi good day,
tanong ko lng po , matagal na po ako na wla ako work since 2007 pa, but last 2011 nagwork ako sa tita ko botika but allowance lng binigay nya lest than 5k a month. tanong ko lng po kng kailangan pa rin po ba pa ako mag file ng itr, nababahala ako kasi may plano akong lumabas ng pilipinas baka hanapan ako ng itr dahil baka isa ito sa mga requimrents…anong gagawin ko sa taon (2007-2010)no job at (2011 – 2013) meron job but less than 5k as allowance only?
Para ka bang empleyado ng tita mo? choice mo naman mag-file kasi voluntary naman ang pagfile ng income tax return. Mas komplikado nga lang ang pag-register sa BIR ngayon kasi ipapasok ka sa database nila ng mga taxpayers (Integrated Tax System) and you will be tagged by their system through your TIN. Pag nakamiss ka ng payments, meron ka kaagad open case. Anyway, ang mainam is punta ka sa revenue district office nyo and inquire sa officer of the day – assessment section. Bibigyan ka nila ng advice on how to go about your case.
Hi Marie,
Thank you so much for the extensive guide! I really appreciate this! I've got some questions though. I have a friend who is currently employed as a manager for an insurance company recently entered into a blogging agreement with a telco brand. In the agreement, she will receive a tax-free amount each month but there will be a 15% withholding tax that the telco will pay in her behalf. She was told that she will receive a tax certification for this. I suppose that this is Form 2307. She was told that she only needs to issue an acknowledgement receipt and valid ID when collecting payments. My questions are:
1. If she's receiving Form 2306 every year from her current (insurance company) employer (as an employee), does she need to file it along with Form 2307 (tax certification) plus the consolidated report (Form 1701)?
2. How often does she need to file and pay tax?
3. If the teclo is going to withhold 15% and pay on her behalf, does this mean that she only needs to pay the remaining due?
4. If she's currently employed as an employee, her TIN is classified as employed. Does she need to have it changed to something else?
I apologize ma'am for asking too many questions. I guess that this is just one of the salient concerns that most bloggers or even freelances encounter.
I would appreciate if you can email me your answers.
Thank you!
Regards,
Gian
gianviterbo[at]gadgetpilipinas.net
Here are answers to your questions. Please do e-mail me if you have other questions ha.
1. If she's receiving Form 2306 every year from her current (insurance company) employer (as an employee), does she need to file it along with Form 2307 (tax certification) plus the consolidated report (Form 1701)?
If she is receiving BIR Form 2306, I think she is not considered as an employee of the insurance company, but as an agent/professional.
.
For sellers of services whose gross receipts have been subjected to withholding of 3% percentage tax/10% final VAT, they shall be exempt from the obligation of issuing registered non-VAT/VAT receipts covering their receipt of payments for services sold. The BIR Form 2306 is for payee with just one payo and the BIR Form 2307 is for payee of several payors. The form will be treated as substituted official receipts.
She will include her income from the Telco including the tax withheld in her ITR. Please take note that bir form 2306 is considered a substituted percentage tax return. the moment na naging dalawa ang payors nya (since form 2306 is only for a single payor), she will need to file her monthly percentage/VAT return and deduct the percentage tax/VAT withheld.
Please take note na iba ang Percentage/VAT Withheld from the Creditable Income Tax Withheld. You can deduct the Creditable Income Tax Withheld from the Income Tax Due (ito yung 10 or 15%)., pero yung 3% or 10% percentage/final VAT can only be deducted from the VAT/percentage tax due.
2. How often does she need to file and pay tax?
She will need to file as a self-employed/professional in which case she is subject to Quarterly and annual ITR, monthly percentage/VAT, annual registration fee and probably withholding taxes on income payments (i.e., if she rents an office, may 5% na withholding tax). Here is a tax guideftp://ftp.bir.gov.ph/webadmin1/pdf/taxguide.pdf
3. If the teclo is going to withhold 15% and pay on her behalf, does this mean that she only needs to pay the remaining due?
No. The 15% is a creditable tax withheld. She needs to consolidate her income. Add all income payments from insurance and the Telco, deduct personal/additional exemptions and optional standard deductions/itemized deductions, compute the tax due, then deduct the creditable tax withheld (be sure to attach the Certificates of Tax Withheld because the BIR won't honor a certification from the company – parang si Pacquiao, the certification from Toprank was not honored hehe)
4. If she's currently employed as an employee, her TIN is classified as employed. Does she need to have it changed to something else?
She needs to go to the BIR and inquire as to her TIN classification. If employee, she needs to update it and register as professional.
Do email me if you have other questions. Admittedly, mahirap i-explain ang taxation. If you need an illustrative example, do tell me 🙂
Hi Marie,
I have worked with a company for three years and paid my taxes religiously.
I resigned last March 2013 and up until now im still looking for another job.
Question is, how do i go about my taxes? I haven't paid since April.
One, because i dont have a job yet, and two i dont have a regular income as well.
Hope to hear from you soon.
Thank you, Marie.
Cherry
Hi, Cherry. Get your BIR Form 2316 from your previous employer. This will reflect your income from January to March, fill up BIR Form 1700 (for employee), compute your tax due/refundable, then file your ITR with the Revenue District Office where you are registered (Malamang wala kang payable).
hi Marie,
Im employed by a malaysian company, based in malaysia (OFW) for the last 20 years, now the company decided that i will move in philippines as their sales support representative. For the time being we will not register a company there yet. Where does my income taxation falls, do i have to pay my tax there even im paying tax in malaysia? how much do i need to pay based on percentage/pro-rata.
thanks for your assistance.
rgds,
eddie
Hi! I have a question. Is the tax refund a yearly thing? Or just during the first year of your employment? Thanks! 🙂
No, it is not. Actually, the employer should make sure that your tax has been deducted/withheld correctly. Kaya around December, the employer makes a year-end adjustment to make sure that your tax due would equal your tax withheld. If kulang pa ang nawithhold, ibabawas nila sa sweldo mo ng december. If sobra naman, idadagdag nila. If you were employed sometime during the year, malamang magkakarefund ka by december because the withholding tax table of the bir approximates the withholding tax for the year (converted into months). Kung kulang ka ng buwan (ex. you started with them May, sumobra ang nawiwithhold nila sa yo monthly kaya once they do the adjustment in December, ibabalik sa yo yung sobra.
Hi Miss Marie. Thank you so much. I just read your reply now.. I wasn't taxed last December and was given a refund amounting to PhP 663.65. Is that my tax return na (yung sobrang bayad ko) po? I started last March po sa company. 🙂
Your bir form 2316 will serve as your return assuming your tax due equals tax withheld (zero ang babayaran mo.) The refund you got was yung sobrang nakaltas sa yo because kailangang mag-equal yung tax due mo and tax withheld in order for you to be entitled to substituted filing.
Hi just want to ask kung makukuha ang tax refund kung jan- oct ka lng nag work?
You ask from your employer your certificate of tax withheld. Your employer should have issued you the certificate on the same day the last payment of wages have been made. If during the current year ka nag-work, your previous employer should have adjusted na your tax withheld para mag-equal sa tax payable. If may refund, ibibigay ng employer sa yo. If may payable, ikakaltas sa sweldo mo. However, if may refund ka and hindi naadjust ng employer mo, you can claim your refund from the bir within two years from the date of filing. For example, your employer gave you your 2316 and ang nakalagay doon, refund. You will file your income tax return next year on or before april 15 reflecting the tax refund. Usually, pinipre-audit ng BIR ang mga returns and would require several documents from you. I think you can also personally apply for refund within two years from the date of filing. take note though that last priority ng bir ang mga refunds kasi pumasok na sa kaban ng gobyerno. so if your employer could include you (which they should) dun sa year-end adjustment nila and refund your excess tax withheld, mas mabuti
Hi, ask ko lng po if i can get a copy of 2316 from the BIR..di kc nag-issue samin ng 2316 ung employer nmin. im employed to that company since april 2012 to june 2013. pero wala silang binigay for 2012 at nung end of contract n nmin.. need ko kasi ng 2316 for my home loan kaso nahihirapan akong humingi sa dati kong employer. lagi sinasabi sakin ng hr na matagal pa daw un kasi ung request nila last year kakadating lng sa kanila..nasa rate kami ng minimum wage at ung mga matatagal n dun tinanong ko if nagbibigay ba talaga ung company ng 2316 sbi nila hindi daw kasi di naman kinakaltasan ng tax kasi minimum..ang sabi ko nga hindi ganun un,kahit minimum dapat may 2316 pa din..pag pumunta b ko sa rdo kung san nkregister ung company is it possible that they can provide me a 2316?badly neede lng tlga..
Hi, Mercy! You posted pala here…I replied through e-mail. Post here if you didn't get it
Hello
Employed po ako for 2 years sa isang BPO company. Wala po sila binigay na ITR sa akin for two years. Binabawas po sa salary ko yung tax but binalik po nila yung tax deductions from July-Dec 2012. Then this 2013, wala na po sila binabawas sa tax namin. Nagsara yung company this August. Wala ako nakuha backpay and salary because nasa U.S yung boss. I work now as a vitrual assistant with a US-based client. Overseas po yung employer.
Di ko po sure kung na-remit ng company yung taxes ko noong employed pa ako sa kanila. Wala na din po ako contact sa previous employer. And do I need to register as a self employed tax payer?
Thanks
Most probably hindi nag-remit yung company ng withholding taxes nyo if you said wala nang binawas sa inyo. Ang proof ng withholding nila is the Certificate of Tax Withheld -BIR Form 2316 which they will issue to you. You can always check naman with the RDO if taxes have been remitted. In your case now, considered ka as self-employed and you need to register as self-employed with the bir. I think there is still no revenue regulation from the bir regarding online freelancers (and seriously, most of them get away with taxes that are supposed to be paid, kasi walang trail – the overseas employer is not required to withhold taxes which is supposed to be an audit trail for the bir. yung paypal lang or other mode of payment ang proof- e ang hirap naman siguro gawin na irequest lahat ng payments made via paypal di ba?), but they usually require online freelancers to register as professionals. Here is a quick guide. You can go over it para you will know how to register with them ftp://ftp.bir.gov.ph/webadmin1/pdf/taxguide.pdf
Hello po,
Tanong q lang po case q, nahired po aq noong April 29, 2013 sa isang company and nagwork lang ako doon for 2weeks. nakakuha naman po q ng clearance sa kanila . Ngaun po naging tambay po q since May 13, 2013 (my last day) until December 20,2013 when i received an offer from the 2nd company that day na my new work will start on January 2, 2013, dto po sa new company q, ang declaration q po ay fresh graduate aq, so ang thinking nila wla p aq nung mga form 2316 since ang alam nila ay fresh graduate aq, i submitted na po 1905 (stamped from original rdo) to change rdo to the rdo of my new company and also they accomplished 2305 as my new employer. Mgkakaron po ba ng sumthing against me soon or malalaman ba nung employer q ngaun na nagsinungaling aq? in the long run po ba ay may magiging problema sa aking 2316 na ibibigay ng employer q ngaun?
I hope u cn answer ds po..Maraming salamat po,
Hi, Raymark. Your work will start pa next year, Jan 2, 2014 0r 2013? puwede sigurong makita sa 1905 mo (change of rdo) na employed ka previously – since yung tin nacaclassify na employee/prof/self-employed/estate etc. Malamang nakaclassify ka na employee If wala naman sa company ito (since sandali ka lang naman nagwork? two weeks lang?), okay lang naman siguro yun, Besides, di mo rin siguro kelangang kunin yung 2316 from your old employer kasi 2 weeks ka lang dun? Siguro di naman issue sa kompanya yung sinabi mo na fresh graduate but sa tin mo e empleyado ka na. If they ask, sabihin mong 2 weeks ka lang dun. Yung 2316 mo if you start with the new company on jan 2, 2014 will be given to you on jan 2015. (hindi masasali yung this year kasi annual ang pagcompute ng itr. Ok lang din na hindi ka magsubmit ng 2316 sa new employer mo if jan next year ka magstastart kasi di naman nila kailangang i-consider yung income mo for this year). Usually hinihingi nila sa 2316 if nagstart ka with them during the year kasi sa computation, idadagdag nila yung income mo from previous and current employer to come up with your tax due for the year.
ay sori po ngaun q lang napansin na "january 2, 2013" pla nailagay q,.. "january 2, 2014" po pla..opo un po ung start date q sa new company q. Ah ndi na po pla dun magrereflect sa 2316 q wd new company ang tax q nung april-may 2013..salamat po sa inyo Mam Marie, very helpful po ito God Bless po and Happy New Year.
hi maam please help.. bago lang po ako sa business and ireregister ko po ang business ko next year as barangay micro business enterprise. wala po akong alam sa computation please give me formuas para makuha po yung percentage tax and income tax. saka ano po yung vat and non-vat???
kahit sample lang po maam basta may guide or formula.. salamat po
Hello. sorry I was not able to see this earlier. If you have already registered your business as BMBE, One of the benefits you get from BMBE is that you will be exempt from income tax. You just need to register your BMBE with the BIR revenue district office where your BMBE is located. As for the computation of taxes, here is a guide (made for professionals ) which you can also use. very detailed siya ftp://ftp.bir.gov.ph/webadmin1/pdf/taxguide.pdf
hi ms marie…. just to ask kung dpo nag withheld ng tax ang company dahil minimum lang ang salary need p b ang 2316 sa bawat employee? at sa 1604CF need pa ba ung summary or alphalist ng each employee kahit walang withheld na tax ang employer? thanks.
Ang monthly 1601C filed ng company is exempt directly to bir so sa annual po ng 1604CF need pa ba ng attachment or summary lang sa form? Tnx
hi ms marie,
ask lang din po ako, already working for about 7yrs, un company po ang ng ffile ng tax for us. But nag resign na po ako now, and un bago ko po papasukan is online work lang po, but the company is based in Singapore. Hindi ko po kasi maintindihan gaano un primer guide for professionals, medyo magulo pa din po, paano ko po ba ififle ang taxes ko, and anu ang proof na kailangan ko ipakita sa BIR na I am receiving this amount? Say for example sa 25,000 po na compensation ko matatanggap, pwede ba na directly 10% nun ang bayaran kong tax monthly? Or do i need to have receipts to issue? Pasensya na po, wala talaga ako idea. Salamat po
Ang classification mo kasi is online professionals. Wala pang guidelines ang BIR pertaining to online work (although meron na sa online stores). Ang treatment ng status mo is like a professional/contractor. Filing of Income Tax Return is "self-assessment" meaning bahala ka kung magkano ang idedeclare mong income although the benchmark is dapat "correct" ang income na fina-file mo because the BIR has means to check your income. Sa mga professionals, kailangang magregister ka as such. there is also a seminar before they release your certificates. Once naka register ka na, you will be subject to percentage and income tax. Percentage Tax is a form of business tax ha. Hindi ito income tax. You pay this monthly on or before the 20th of the following month when the income was earned at a rate of 3%. Example:Income for june is 25000. Multiply it by 3%. 750 ang babayaran mo. Email me if you have questions 🙂
Hi po,
Thanks for this post! I noticed last year pa po itong post but I hope you're still answering questions. I got hired po kasi recently and will start this month. But the company requires us to pay our own taxes and govt contributions. Paano po ba ang process nun? Pwede po ba monthly magbayad nung tax or quarterly and annually lang? And if quarterly, does that mean na sa April yung first payment ko ng tax ko for the first quarter? I haven't tried it pa po kasi to pay taxes on my own, laging company na yung naghahandle so wala po akong idea. Thanks!
Ano ang status mo? Are you with the company as an employee or professional? If employee, sila dapat ang magwithhold ng sweldo mo and sila na rin ang magcocompute sa year-end para ang Income Tax Due mo will equal your tax withheld and will give you the BIR Form 2316 (Cert of Income tax withheld) aou s proof on your side (good as the ITR) that income taxes on your compensation have been properly and correctly withheld and remitted. If you are employed as a professional, kailangang mag-apply ka as a self-employed professional sa bir. This primer might help you ftp://ftp.bir.gov.ph/webadmin1/pdf/taxguide.pdf Aside from ITR, kelangan mo ring mag-pay ng percentage/VAT. Email me if you have other questions 🙂
Hi there! Im the one assigned on filing alphalist. Self-thought, so i am having a hard time on clasification and computation. Who should be included in 7.2schedule(employees whose income are exempt from w/tax but subject to income tax)? What if the salary is below the statutory minimum wage, should it still be included in alphalist and submit form 2316?
Are you done na with your alphalist? there is a module that can be downloaded from the bir website (the bir wont be receiving any hard copy anymore. I think (not sure) yung 7.2 sched used to be for minimum wage earners (kasi they used to be exempt from withholding tax but if upon computation may income tax pa sila na due, they need to pay their income tax. ngayon, they are exempt na). MWEs should also be included in the alphalist and should get a 2316
Hi, mgttanong tungkol s unpaid tax ng employer ko po. For my first 6 mons they didn't deduct any tax,.ang prang rule po kc nla noon is kpg hnd ka pa nnka-6 mons s company, they won't deduct any tax and benefits(SSS,pagibig,philhealth) Then after 6 mons ska na po aq ngstart n klatasan ng tax & benefits. Ngaun po n nka-1 year na ko, they told me na need q dw po bayaran ung tax n hnd po nla kinaltas nung 6 mons na un.
Responsibility ko po ba n bayaran un? ksi po ang nangyari naipon po ung taxes na un & i don't think it's my fault kc dpat kinaltas n po nla un skn from the start pa lang po.
thanks~
Siguro probational ka noon pero dapat kinaltasan ka pa rin nila. However, responsibility mo pa rin na bayaran yun dahil tax sa income mo yun. Ang trabaho nila is withholding agent. Agent sila ng gobyerno para makacollect ng taxes. Duty nila dapat na mag withhold ng taxes (actually, mamumulta ang accountant or responsible officer for failure to withhold dapat) pero pag lalabas na may payable ka pa rin sa tax mo, ikaw ang magbabayad pag hindi sila naka-year end adjustment where your tax due should equal your tax withheld.
I am a licensed professional physician working in a consultancy service/salary in different companies for 2 years already.
My question is, how wouldmy application for salary loan be approve?
Thanks
Since you are applying for a salary loan, I bet they are asking for your ITR(Income Tax Return). Banks and lending investors have standards on how they would approve a loan, like ability to pay. They would be asking for your ITR so that they can gauge if you will be able to pay your loan.
Hi Ms. Marie, Magtatanong lang po may friend ako na doctor nag wowork sa hospital 3 years na siya at yung professional fee niya ay automatic binabawasan ng hospital ng 10 percent and quaterly binibigay sa kanya yung taxwdheld nya 2307 dun nakalagay yung deductable na 10 percent sa p.f. niya and every year month of april nagbabayad po sya ng ITR niya. Sa accountant po sya nagpapagawa ng ITR. My question is need pa ba niya magbayad ng 3 percent monthly? wala naman po siyang clinic eh. Sa hospital lang po siya naka base.
Hi Ms. Marie. I held two concurrent jobs last year (as a professional and an employee in a company) but I resigned from the latter last December. Do I have to file BIR Form 1905 this year to update the info on my 1901? Help please! Thank you po.
You need to update (since your TIN must be classified as an employee). Tapos, register ka as professional
Hi Ms Marie, I would like to seek your opinion regarding my case. I am a regular employee in my present company and our form 2316 was already issued. Also, around June of last year, I joined an Insurance company as a part- time agent, hence they have also issued BIR form 2307 to me. I am just lost as to what to do after (is this okay that I am issued with two forms or should I be consolidating these? Thanks for your feedback in advance. I am not really familiar with the taxation laws.
Hi, sorry Marie, I missed this. You need to file BIR Form 1701 – this is a link to the new form ftp://ftp.bir.gov.ph/webadmin1/pdf/82202BIR%20Form%201701.pdf. Since you are also an insurance agent, dalawa ang sources ng income mo (agent and employee). Actually, you also need to register with the bir as an insurance agent ha subject to business taxes. Sa form na ito, you will add your compensation income to your taxable business income. (meaning you consolidate your business and compensation income). Deduct tax witheld (from bir form 2316 and 2307). The result will be your tax due. Since you have "mixed income", you are not qualified under substituted filing (wherein the bir form 2316 will suffice as if the income tax return has been filed). You need to fille your bir form 1701. Do email me if you have any more questions 🙂
Hi Miss Marie,
I would like to seek your help in understanding my case. I am a regular employee and thus, my company just recently issued my 2316. Late June of last year, I took a part time job as a financial consultant for an insurance company and has earned commissions. The company has issued me with the 2307. I was wondering what to do next since I have two BIR forms, do I need to consolidate this? What are the steps that I needed to take? Thank You since I am not really familiar on how to properly handle this.
Thanks in advance.
Since you became a financial consultant, mixed income ka na. You should file using bir form 1701, but before that, you need to register as a professional. There is a new BIR form, by the way. Check out this link ftp://ftp.bir.gov.ph/webadmin1/pdf/82202BIR%20Form%201701.pdf. So you need to consolidate your two incomes. Look at page 2 of the form – items 41-49 would consist of details from your compensation income and your net taxable compensation income then add your taxable income from business. Compute for your tax due then deduct the amounts in your bir form 2316 and bir form 2307. Here is a link to a tax guide for professionals – ftp://ftp.bir.gov.ph/webadmin1/pdf/taxguide.pdf
Hi! Ms. Marie. Can you please me understand some few things? I used to have a computer business way back 1999. But the business didn't went well and I ended up closing it. We had a trusted accountant to do all necessary processes to end/cancel all documents concerning closing a business.I ended up helping in our small farm and eventually finishing college but unfortunately after college I was unemployed since 2012. My supposed employer (year 2012) required me to transfer RDO, so I went to my RDO to update and change status, there I found out that my business way back 1999 was not cancelled by our accountant and there was a long list of open cases on my tab that I cant settle it right away (considering the amount). Eventually on the process I was hired on a different company as a project employee, that didn't required me to submit any documents except my TIN number. Every month po, my salary is deducted with tax withheld. Me and the rest of my co-workers requested for our ITR after a year of service ( I was hired November 21, 2012 and was not deducted any tax up until January 2013). Up until now (year 2014) no 2316 was given to us. The HR department told us that the requested ITR will be given by around March since pertinent documents are done by our external accountant. Since last year pa po ang request namin pero no action was done, puro alibi lang. Pati benefits namin (e.g. SSS, Philhealth and Pag-ibig) is not updated. We asked SSS regarding that and told us that the posting in their website is up to date. We ask the company for the proof of payment considering the benefit of the doubt, pero wala pa din pong action, kaya nahirapan po ang karamihan sa amin na makakuha ng loans, maternity benefits etc. Is it possible po ba na ma-remit ng company ang taxes ko, even thou I was not able to update and change my RDO to their's. Kasama po ba ako sa substitute filling? Hindi naman po ako employeed as professional. My position is a Safety and Health Officer ( I am a Registered Nurse). Wala po silang pinakita sa amin na 2316 last January 2014 and no waiver form din po. Kindly help me po, because I want to dispute this issue sa HR pero I want to be equipped with the necessary knowledge since our HR is not friendly and always GALIT, especially when we ask regarding our taxes and benefits.
Thank you and God Speed!
As to your tin, malamang you are still classified as self-employed kasi hindi mo siya na-update. For sure, existing pa rin ang open cases mo and it is advisable that you settle them (or makiusap ka sa bir for an easier way – like installment siguro -for you to settle your open cases.
Regarding your present employer now, you are entitled to get your bir form 2316 on or before january 31 of the succeeding year in which the compensation was paid. Ang remittance ng company is minsanan in BIR Form 1601C and they are required to file an annual alphalist of employees containing details like the name of employee, tin, status, gross compensation income, benefits, tax withheld, sss/pag-ibig etc. Dito rin sila gagawa ng year-end adjustment wherein your tax due should equal your tax withheld. Just ask your hr for your 2316 since you are entitled to receive it on or before jan 31. Since wala ka namang other source of income except yung sweldo, you are kasali sa substituted filing provided your tax due has been withheld correctly by your employer(tax due= tax withheld. wala ka nang tax na babayaran).You can also check on bir if your company is a registered withholding agent and if they are filing regularly
Thanks for the info Ms. Marie.
Puwede po ba nila ako isama sa remittance nila ng 1601C even though I was not able to transfer my RDO to theirs? Still, up to now no 2316 is presented to us. Reason ng HR is ang problem daw ay nasa external source(external accountant) ng company. Some of us already went to SSS,Philhealth and Pag-ibig to verify their contributions, sadly no updated records showed that they were remitted, when we asked the HR, bayad na daw, hindi lang updated yung post sa website or records.Wala din po silang ibigay na copy of proof of payment. Matagal po ba ang paggawa ng 2316 and its taking up this long? Last words ng HR is by March 2014 makukuha na daw namin yung ITR. Is this legal? Can I just ask them to give back all the deductions they made and I will just personally pay my dues to BIR, SSS and etc.? since my contract will expire this April 2014 and I have no intentions of extending my services to them, even planning to resign in a much earlier time if my said contributions is not made by March.
I hope you can help us all about this.
God Bless Ms. Marie
Hello Marie,
I hope you can help me on this. My company distributed na yung BIR 2316 sa amin [kakakuha ko lang ngayon like a few minutes ago lol] and they told me na ako daw dapat mag file nung sakin sa BIR dahil i failed to submit daw yung 2316 from my previous company. I really don't know what to do na kase when i asked kung may babayaran ako ang sabi lang sakin eh kung meron daw eh yes. Do i also need to fill out yung BIR Form 1700? Tsaka is there a way na malaman ko yung babayaran ko kung magkano ng hinde na ako magulat?
Salamat ng madami.
Hi, Rusty. Kunin mo yung 2316 from your previous employer and dapat, your bir form 2316 from your current company is also with you. look at your current 2316, line 24-add taxable compensation income from previous employer (here is sa sample of the form just in case you dont have it with you ftp://ftp.bir.gov.ph/webadmin1/pdf/16992316.pdf). You add your taxable compensation income from your previous employer to your taxable compensation income from previous employer.Deduct personal and additional exemptions (make sure this was not deducted from your compensation income from your previous employer. You can only deduct these exemptions once. Personal exemption is 50,000 and 25,000 for each dependent not exceeding 4). The difference will be the net taxable compensation income. To compute your tax due, look at this table – http://www.bir.gov.ph/taxinfo/tax_income.htm -then deduct your taxes withheld from both employers. If you still have income tax due (or refundable) you fill up form 1700 and you need to file it with the bir on or before april 15, 2014.
Maraming maraming salamat Marie at alam ko na ang gagawin ko 🙂
Hi Marrie
Add ko lang. sa previous employer ko bale i stayed there hanggang march 2nd 2013 tapos dito naman sa current eh nagsart ako september 2013. Thanks
Rusty.
Hi Ms. Marie. I need your help.
I was employed under my current work starting July 2013. I completed the necessary BIR docs on October 2013 (info update, previous employer's 2316, 2305) and passed it to HR.
Sadly, HR failed to merge my income from them and from my previous employer. Thus, resulting to deficiency in taxes withheld by my current employer. I only discovered this when there was still no withholding tax adjustment done on my December salary (thinking that this will be the period they deduct deficient withholding tax from me).
In February, I already got an assessment from our Payroll Processor (I lack around 16K on taxes) after discussions. HR gave me BIR 0605 form and asked me to pay in Metrobank.
I am having doubts whether this is the correct form to use since I was not audited/assessed by BIR nor am I availing installment payments.
Can you please help me on what to do? What correct form do I need to use and where do I pay the tax I lack?
Thank you in advance.
BIR Form 0605 is BIR's Payment Form used for paying assessed deficiency taxes, second installment, etc., but since yung babayaran mo naman is for 2013 taxable year which will become due on or before April 15, 2014, you should use BIR Form 1700 and you can pay until the deadline which is April 15. The BIR has new income tax return forms for this year (I will amend this post later. They are always amending their forms!). You can check out how the form looks like here ftp://ftp.bir.gov.ph/webadmin1/pdf/82202BIR%20Form%201700.pdf . Make sure you recompute the income tax due ha. Attach both of your 2316 forms from current and present and recompute how much is the tax due (table is on the form) and deduct the tax withheld from both companies. If payable, you can either pay at the bank or sa bir – if deadline- (you need to go to bir first even if you go to the bank though for tin verification. while you are there, you can ask the officer of the day's help and ask him to recompute your tax due).
WIll follow your advice, Ms. Marie.
Thank you very much for this informative post and replies to your readers.
Hi Ms. Marie,
Last June 3, 2013, I became part of the company which I work at present (first job ko po). Contractual po ako noon and nagde-deduct po sila sakin ng taxes. Binibigyan po nila ako ng form 2307. May nakalagay po sa contract ko na (filing of income tax return shall be the resposibility of the contractor). And then nung November 2013 po, naging regular employee na ako and natigil na yung pagbibigay ng form 2307. Sila na po ang nagaasikaso ng taxes ngayon. I just want to know if magkakaron ako ng Income Tax Return (ITR) nung contractual ako and kailangan ko pa po bang i-file yung form 2307 na binibigay nila sakin noon.
Thanks in advance
Since nabigyan ka ng 2307 , I think yung gagamitin mong form is BIR Form 1701 ftp://ftp.bir.gov.ph/webadmin1/pdf/82202BIR%20Form%201701.pdf Once you get your BIR Form 2316, compute your tax due using the bir form 1701. Add your net taxable compensation income to your taxable income from business (they considered you kasi as contractor). Once you computed the tax due, deduct yung tax withheld (bir form 2307 and 2316). By the way, baka magkaroon ng problem sa bir computer system as to your registration. Can you inquire from your finance department if you have been registered with the bir as a contractor or as employee?
Good day,
I just want to ask, nag start po sa work ko last September 25 in an agency as a consultant. pero every payday may kaltas po yung salary as tax withheld almost 1250.00 every 15th and 30th of the month. i have 4 kids but declared as a single coz am not yet married. based on the finance of the agency that i am working on i am not entitled for the tax refund because i am in a consultancy based.bakit nila ako kinakaltasan ng tax?dapat exemted na ako sa tax kasi 4 dependents na yung declared ko.tama po ba yung sinabi ng finance dept namin?
can someone help me… or explain it to me..
thanks in advance
What is your status with the company? Is there an employer-employee relationship? If you are consultancy-based, malamang ang dinededuct sa yo is the 10% creditable withholding tax, tama ba? If you have four dependents, are they in your custody? Did you declare them as your dependents in the BIR Form 1901/1902 that you submitted to your Finance Dept?What BIR Form did they give you for the tax withheld? If BIR Form 2307, you are considered as a professional. If 2316, empleyado. Do give me details 🙂
pag consultancy based ba at nagdeduct na ng 10% withholding tax, kelangan pa mag-file ng itr?
pag consultancy based ba at nagdeduct na ung creditable withholding tax, kelangan pa din mag-file ng itr?
Hi Ms.Marie,
Is it possible that you have BIR2316 even though your employer do not withheld tax from your salary?
Your advice would be highly appreciated.
Thanks.
Hi,
Just want to ask po. I resigned kasi from my job sa Pinas around July of last year. I wasn't able to get all my documents na from my employer since shortly after I resigned, I travelled to UAE na to find work. I'm not sure na po kung saan ang ITR ko kasama ng clearance ko kasi hindi na po madetermine nung authorized representative ko kung saan na yung ITR. Ang question ko po is, kung nagresign ka ba last year, required ka pa to directly submit our ITR na inissue nung employer mo on March or April of this year (which is the deadline po ng submission)? If yes and di ka po nakapagsubmit and bumalik ka sa Pinas to work again after a few years, magkakaproblema ka ba sa BIR?
Thanks po in advance. I've been asking a different people pero wala po ako makuhang definite na sagot. Hope you can help me.
Yes, subject ka pa rin sa income tax cuz you are a resident citizen and earned income here (actually pag resident citizen, taxable ang income from inside and outside the philippines – but if ofw ka – non resident citizen ka and hindi ka required magfile ng itr). Ask your authorized representative to get your BIR Form 2316 from your former employer . Dito makikita how much your compensation is, how much is the tax due and how much was withheld. (here is how a bir form 2316 looks like ftp://ftp.bir.gov.ph/webadmin1/pdf/16992316.pdf). If sa 2316, may lalabas na tax due or tax refund, you are required to file your ITR using BIR Form 1700 ftp://ftp.bir.gov.ph/webadmin1/pdf/82202BIR%20Form%201700.pdf . If your tax due is equal to your tax withheld and wala kang refund or babayaran, you are qualified for substituted filing in which case di mo na kailangang magfile ng ITR because the form 2316 will serve as a substitute for your ITR
And I think it will be best to file your ITR because the BIR has a Taxpayer database (Integrated Tax System). The system can tag you if you failed to pay taxes resulting to open cases.
Hi Ms. Marie! Just a question regarding the Taxpayer database. Our company gave us a tax calculator for us to compute and pay on our own. I computed my tax due amount and went to BIR and asked them to recompute. There is difference in our computation. I would like to know if ever I paid the wrong amount, would I know after the payment? How would they verify if I paid the right amount and how would they inform me if it was wrong? I'm afraid to get penalty or other charges because of wrong computation due to inconsistencies. Thank you so much in advance!
Hi! Thank you for this very informative post. I'm a registered freelancer, and I might be working abroad for a few months. Do I still have to pay taxes for those months I'm earning out of the country? My salary will be used towards paying for my keep while abroad. Thank you!
Hi Ms. Marie. Thank you for this informative post! I just want to ask. I'm a registered freelancer. My client/boss asked me to go to NZ for a few months. My salary will be handed to me personally and will be used for my keep while I'm there. Do I still have to pay taxes even though I'm technically not earning 'within' the Philippines and not remitting money to my family?
Hi, Goldie. May rule kasi if you are a resident or non-resident citizen. If you stayed and earned abroad for more than 183 days during the taxable year, you will be considered as a non-resident citizen and thus, exempt.
Hi
I was employed in a BPO company for two years (2011-2013). Na-withheld nila yung taxes ko for a year (2011-2012) then nung 2013, no deductions at all since pinag-work from home nila ako nung 2012. Last year, nag close yung company and hindi ko na nahabol yung mga kailangan ko sa company (ITR, back pay, sweldo, etc) and hindi ko na ma-contact yung managers dito sa Pilipinas dahil home-based ako. No communications from the American boss dahil US-based siya.
Ito po question ko, paano ko po malalaman na binayaran ng company yung taxes ko? And if ever hindi po nila nabayaran, babayaran ko pa po ba yun?
Thanks
If wala ka nang contact with the company, maybe you can go to the Revenue District Office where the company was registered and inquire if they paid your withholding taxes. If they did not pay, kailangang bayaran mo kasi yung babayaran mo would be the tax due from the income you earned. Ni-require lang ang mga companies na magwithhold because they will serve as "agents" of the government-tagakolekta ng tax in their behalf and para di na rin mahihirapan ang empleyado na magbabayad ng minsanan come income tax filing time.
Hello Ms. Marie! For the past two years, I am an employee of an IT company and an agent of an insurance company at the same time. But last December 2013 I resigned from my IT job. Beginning this year, I only have one job – that of an insurance agent. I will need to update my registration info by submitting BIR Form 1905. My question is, do I need any attachment for this update or just fill up BIR Form 1905 with the updated info which is…one job beginning January 2014 (insurance agent)? Help please. Thank you.
If you will be an insurance agent na lang, they will require your PTR which you can get from your munisipyo or city
Hi!
Do I need to accomplish a 1701 AIF even if my gross quarterly income is below Php 150,000?
Yes. Have you checked out the new form yet? ftp://ftp.bir.gov.ph/webadmin1/pdf/82255BIR%20Form%201701.pdf
I need help po. I was terminated sa previous job ko last january and may bond po sila and sabi nila force resignation nalang daw para di masyadong masama record ko. Yun nga lang wala na daw akong makukuhang backpay and since may bond po ako di na din nila bibigay yung last pay ko. Eh nagstart na po ako ulit magwork this march at hinihingian po ako ng 2316 eh ang alam ko pong bibigay ng previous company ko is 2316 ko for 2013 lang. Tumawag po ako sa finance nila and I ask, sabi nila the deadline daw ay sa april 15 pa pero for the last year daw po yun at di daw po nila alam kung kelan pa yung 2316 ko just for the month of january. Once a year lang po ba yun o di lang po marunong yung nakasagot ng tawag ko? (based on my experience kasi sa dati kong job kasabay po siya ng backpay) Do i have to wait til 2015 para lang dun sa 2316 ko ng one month? Kasi sa payrol orientation namin with my current company almost half po ang itataas ng tax ko since wala me 2316, sobrang laki po nun, nagsisisi tuloy ako sana di ko nalang nilagay na employed ako sa kanila ng 2013 eh i have my 2316 pa naman from my previous employer nung 2012, ayoko pong magbayad ng tax ng super taas at maghintay til next year sa mataas na tax refund, gusto ko po yung current company ko kaso parang masyado atang complicated. Napapaisip po akong mag-awol at kapag nag-apply ako di ko nalang sila idedeclare so I can still use my 2316 last 2012, anu pong maipapayo nyo sakin?
I think the 2316 that they are asking from you is for the current year 2014 (your new employer will consolidate it with the income you will receive this year). You will be issued your 2316 on or before January 31 of the succeeding year in which the compensation was paid, or in cases where there is termination of employment, it is issued on the same day the last payment of wages is made. Ang ibibigay dapat sa yo is your 2316 for 2013 and 2316 for january 2014
Hi Miss Marie,my name is Reden.
here's my situation. nagkaron ako ng job June 4 2013, then nagresign ako july 15 2014, bali almost a month lang ako nagwork dun sa company na yun. Nagkaron ulit ako ng work, August 19, 2013. Nirequired nung present company ko yung BIR 2316 from my previous company, kaso nung kinukuha ko na di nila ako binigyan kasi daw 1 month lang naman ako, di rin nila ako naissuehan ng TIN that time. Nalaman ko na wala akong TIN that time kasi ittransfer ko sana yung TIN para sa new RDO, kaso wala pa daw akong TIN sabi sa BIR. Ayun sinabi ko dun sa HR nung new company ko na wala pa ko TIN, tapos sila na lang nagprovide ng TIN ko. So ang record lang dun sa TIN na yun e yung sa current company ko.
Ang tanong ko po kelangan ko pa ba ifile sa BIR yung tax ko sa dati kong company? Since wala po akong BIR 2316 galing dun sa dating company, pano ko po malalaman yung tax ko dun na kelangan ilagay sa form 1700. Thanks!
hi po ask ko lang kung paano ko e i report ang itr ng husband ko for our business, kase nakapangalan sa kaya and ofw/seaman siya? pano po ung exemptions sa 2 anak namin applied pa rin ba? salamat.
Kahit na exempt an ofws sa filing ng income tax return, if he is earning income within the Philippines (ex-business), kailangan nya ideclare ang income nya and pwede nyang iclaim ang exemptions na 2 anak, but he also needs to register the business witht he bir
Hi, good day.
Just want to ask if there will be an (legal) implication to us as Payroll Officer or company as a whole if the newly hired employee did not submit his form 2316 from his previous employer? He recently presented to us his form 1700 for year 2013 as FYI for taxes we were not able to completely withhold from him.
Hi! What if Filipino working abroad as a consultant? Not really considered as OFW because hindi naman dumaan sa POEA?
Dear ma'am.. i hope u could help us.. ask ko lang po, nag apply po kc ako ng housing loan sa pagibig and thier asking for 1604c or my 2316. Here's my stuation, meron po kc kaming maliit na family business, exporting, c papa ko po ang nakapangalan na owner, i get 10000 monthly salary, pag mejo malaki ang export i get additional 3-5th.. pero ndi po lagi, ung fix lang is 10000. Dahil family business, nagbabayad lang po papa ko ng quarterly tax para sa business, inshort wala pong 1604cf and 2316 kame nahinihingi ng bir.. aside po sa monthly na nakuha ko sa business namin, freelancer din ako sa online job about 6-8th month ang kinikita ko. Sa ganitong situation ano po ang pde ko file para magka 2316? kc i submitted coe na galing sa business namin, pero papa ko nakapirma, kaya sa pagibig dahil dad mo nakapirma pde nea ilagay kahit ang salary gs2 mo. Kaya humingi cla ng 1604cf or 2316 para mapatunayan employed nga ako. Pls advise. Thank thank u for your help.
Question po.
regarding sa 2316, Sapat po ba na alpha list lang ang mareceive ng BIR?
2nd:
Nagkaroon ako ng dalawang employer last 2013? I forgot that current employer must adjust my withholdings kasi nirefund sakin nung latter employer ko ang withholding? May magagawa pa ba ako?
Wow, this is overhelming and timely! Somebody does it for us, though…or else, I'll get crazy!
Hi|!.. Ms. Marie.. i just want to ask if my husband working as OFW and i have my own business. Am i qualified to claim a Personal and additional exemptions for my 3 dependent children? Naguguluhan lang kasi ako. Since i already got 4 accountant to process my taxes but all of them give me a hard time. last 2011 my accountant file 1701 with claiming additional exemption for my 3 children. Then this 2012 i got another accountant to process my 1701. But now she did not claim an additional exemption.. mali daw ang ginawa nung unang accountant ko.. Now naguguluhan ako sino bang tama sa kanila? Hope you could help me.. Thanks!
Good morning Ma'am! I am just curious why we are being required by our company to complete BIR form 1700…I've been working for 8 years already and I never had to do this. Bosses couldn't give me a direct answer. I was employed by company A from Jan to Jul. I resigned and joined company B on Jul as well. Come Nov company B changed its name to company C. I am still with company C and I have all 2316 forms from all 3 companies. I read above that there are some who are exempt if they meet all of the provisions. I know I dont qualify because I have 2+ employers within the year. But I have been through similar situations in the past and never had to fill out that 1700 form. I work in the same industry with not so different benefits and there is not that much difference in the salary. Hope you can enlighten me and my colleagues… 🙂 thanks in advance…
Hi Ms. Marie, great blog you have here. Just wanna ask you, I have been employed until March 2013 where I was issued my 2316 and went to do business with a US company wherein they take 10% every month from my earnings (I have the form 2307 just last week). My question is: how do I proceed paying my taxes before the April 15 deadline? What's the 1st step for me? Is it changing my TIN to self-employed?
Hi Ms. Marie. great blog! Just wanna ask, I was employed until March 2013 (I got my form 2316 on my last day) and currently I'm doing business with a US company where they get 10% every month from my earnings thereafter. Last week they issued me my form 2307. My question is, what do I need to do to file my ITR before April 15. Do i need to change my TIN to self-employed? Thanks a lot in advance!
Hi Ms. Marie,
First of all, let me express my admiration on you. I didn’t expect that there is something like this.. Like a Q&A portion.. Some blogs just post s on How to make it or when it’ll be due or the latest update in Tax, while I’m impressed that you really reply on the queries address to you. It help a lot specially for those new in the Business =). And of course I had a question. I am a professional need to file 1701 on April 15. I am unsure if I can still claim an additional exemptions since my wife gave birth last July 2013 but unable to update my Info on BIR (what happened really was I failed to submit the birth cert of my 2nd child to my employer).
Due to that, the exemptions reflect on my 2316 is just 75k (Basic plus my one dependent). Can I still update my dependents and include it on my ITR (1701) to be filed on April 15? And if Yes, How? ..
Also I saw a 1701AIF.. Am I required to submit/file this form? I earned about 400k a year..
Thanks in advance for your reply.
Keep it up and more powers.
Chan
Naku, chan so sorry I replied so late ha. Sobrang busy kasi. Although hindi ka nakaupdate, you can claim your dependent born July 2013. I-update mo na lang status mo ASAP. Have you seen the new bir form? There are schedules there for your expenses if you choose to itemize your deductions. Pag hindi naman, you can choose OSD (optional standard deduction)
hi ms. marie..ask q lang on how will i compute my itr if i have bir form 2307 and how i can reflect it in my income statement and balance sheet. thanks
Hi Ms.Marie,
I had 2 successive employers in 2013 and both gave me my 2316. Now, I went to my RDO and the guy said since I already have my 2316, I should add them up in my 1700 and file.
Questions:
1. In both my 2316, I have amounts under Less: Total Exemptions:
Employer # 1 2316 – 125,000 (since i have 3 dependents = 50,000 + 75,000)
Employer # 2 2316 – 50,000 ( I don't know why they didnt include my dependents)
Total: 175,000
how do I then fill this up under Personal/Additional Exemptions in 1700?
2. In both my 2316, I have no value (0.00) under Less: Premium Paid on Health and/or Hospitalization,
but I do my monthly contribution to SSS, Philhealth, Pag-Ibig, etc. Can I avail the 2,400 hospital/health insurance exemption since I am also the one claiming the additional exemptions for my dependents? (but my gross income is more than 250,000)
Thanks!
Forgive me this is late na ha. but here are the answers to your questions:
1. You can only claim 125000. disregard the 50,000
2. You cannot claim the 2,400 hospital /health insurance. Your income is more than 250k
Hi. Thanks for this helpful reminder/tips.
May I ask kung bakit nagkakaroon ng tax overpayment? I computed for my tax due..and then I deducted my tax credits..taxes I paid for the 1st 3Qs…and it was negative. By the way I am self-employed.
If you opted for Optional Standard Deduction and the gross receipts are not that big, usually nagkakaroon ng negative or refundable/creditable. Also if malaki ang personal and additional deductions mo. The OSD is 40% of the gross receipts and this is in lieu of expenses that you have incurred in the exercise of your profession. Example: Gross Receipts – 250,000, Optional Standard Deduction-100,000 (40%*250,000) Net Income – 150,000 less Personal and Additional Exemptions (assuming married with three children) 125,000 Taxable Income – 25,000 Tax Due – 2,000 Creditable tax withheld (assuming 10% was deducted on 250,000) 25,000 Tax Refund/Credit (23,000)
hello po. my sister is a doctor. she pays her percentage tax every month for the practice of her profession. she is also employed and has a form 2316 for the taxes withheld from her salary. she has additional income from the sale of vaccines, etc. and she also pays percentage tax every month based on the gross sales. questions:
1. does she need to pay the annual income tax when she files her annual return?
2. if so, are the percentage taxes she paid deductible from the annual income tax due?
3. is it correct to pay percentage taxes based on the gross sales? how about her cost of sales? are these not deductable expenses?
thanks a lot and more power…
Hi, sorry this is late ha.
1. does she need to pay the annual income tax when she files her annual return? Yes, she needs to file her itr
2. if so, are the percentage taxes she paid deductible from the annual income tax due? the percentage taxes are deductible as expense but not deductible from the income tax . You can deduct from the income tax due quarterly income taxes, the bir form 2316 and 2307 (creditable taxes withheld
3. is it correct to pay percentage taxes based on the gross sales? how about her cost of sales? are these not deductable expenses? Percentage tax is based on gross receipts which means you cannot deduct the cost of sales. If you are VAT registered, you can deduct expenses / cost of sales as long as they are supported by VAT invoices/receipts
Kailangan po ba personally andun if magaapply for ITR?
I think it is better if u personally file, but you can also ask someone to do it for you as long as kumpleto ang pagfill up ng form mo
Ask ko lang po if I am filing ITR for income derive from practice of profession, hindi na po ba ako makaka avail ng personal exemption?
Single, married, widow. widower, all are entitled to a personal exemption of 50,000. An estate or trust (if business is under the name of an estate/trust) is entitled to a personal exemption of 20,000
Hello! I have a concern. I work as an associate dentist amd my employer files my taxes under professional and she automatically witholds 10% of my gross income. My question is do i get a tax refund? And is it right i was put inder the category of professional but is just receiving pure salaried income?
since she withholds ten percent from your gross income, considered kang professional. As to the tax refund, it depends on your computation if merong refund. The simplest way to compute the tax due if you are a professional is to deduct 40% Optional Standard Deduction from your Gross Receipts (this is in lieu of expenses you may have incurred in connection with your profession).After getting your net income, deduct your personal and additional exemptions. Compute your tax due then deduct the10% tax withheld (attach the forms to your return). If your tax due is smaller than your tax withheld, you can choose to have the amount refunded or credited to the next period/year
Marie you are a heaven sent. Thank you for this! They should've just used your blog for their RFP campagin 🙂
Hopefully I'll make it to the finish line today. Will be doing the ITR filing online and pay thru the bank to avoid the surely limitless line.
What I also need to know is, I'm currently registered under RO 38 but I recently learned that my home address is under RO 39 although as an Insurance Adviser I am technically on the field and we have an office in Quezon Avenue. Would I still need to make the transfer and if so, would it be ok for me to file the ITR or would it be better to incur the penalty then file it later when I moved my RO district? I apologize for this lenghty question. Thanks you and I hope you could reply promptly. Thanks again!
Marie you are a heaven sent. Thank you for this! They should've just used your blog for their RFP campagin 🙂
Hopefully I'll make it to the finish line today. Will be doing the ITR filing online and pay thru the bank to avoid the surely limitless line.
What I also need to know is, I'm currently registered under RO 38 but I recently learned that my home address is under RO 39 although as an Insurance Adviser I am technically on the field and we have an office in Quezon Avenue. Would I still need to make the transfer and if so, would it be ok for me to file the ITR or would it be better to incur the penalty then file it later when I moved my RO district? I apologize for this lenghty question. Thanks you and I hope you could reply promptly. Thanks again!
Hi, sorry late reply. Saan ka currently nakaregister? You need to file where you are registered kasi aside from the penalties for late filing (if you were not able to file last april 15), there is a surcharge f 25% for wrong venue. Just update na lang your rdo using bir form 1905 after you have filed
Hello! Ask ko lang po kung january 2014 ako nagstart magwork. Kailangan ko pa po ba magfile ng ITR?
The ITR due on April 15, 2014 is for the year 2013, so next year ka pa magfafile. If you are an employee of only one company and your taxes are properly withheld naman, you are qualified for substituted filing which means that the bir form 2316 (certificate of tax withheld ) to be given by your employer will serve as your ITR.
I'm a single mom and unemployed. I get my income from a US based website. I'm not hired but they share their revenue with us in return for writing 400-characters and above posts. Am I supposed to pay taxes?
Ang rule is if you are a resident citizen, you are subject to income tax on your earnings within and outside the Philippines, kaya you are subject to income tax
Hi! Ms Marie
Our company start last June 2013, from then hindi na po kami nakapagfile ng Form2551. until now. Do I need to go to the examiner or I can compute the interest, penalty and compromise amount and directly pay to the bank.
Hi! Ms. marie
Our company start last June 2013 from then nadi na po kmi nkpagfile ng Monthly Percentage Income Tax until now. do i need to go to the BIR examiner or i by myself compute the penalty, interest and compromise and directly pay to the bank.
Hi! Ms. marie
Our company start last June 2013 from then nadi na po kmi nkpagfile ng Monthly Percentage Income Tax until now. do i need to go to the BIR examiner or i by myself compute the penalty, interest and compromise and directly pay to the bank.
You need t go to the bir for an examiner to compute the penalties.
Hi Maam Marie.. Really nid your help. Maam nkapareceived n po kami nga 1604 CF nmin kaya lng po maam kualng kaling 125pesos n payment may nag advice po n magfile ng 1700..maam ilan po b possible penalty nmin nyan. cooperative po kmi..salamat.
Hi Ms. Marie Bulatao can you please give us a sample form of 2316 certificate of tax withheld already filled up because one of our employees here is asking for the three months Jan-March 2014 one quarter under Part IV-A and Part IV-B, thanks if you could give us soon…
Hi, can I pay my own taxes monthly? I am currently employed in a small company, (2 employees lang kami) and my employer doesnt deduct taxes (i read that small companies are exempted in filing) from our salary. I want to pay my own tax, can I pay that monthly or it's really a yearly filing? thanks!
good morning ma'am''employed po ako as minimum wage earner..i need itr for pag ibig housing loan as a requirement..saan po ako pwde mag request ng itr?feb2007 to june 2012 ako dun sa first employer ko at june 2012 up to present nmn ako dito sa bagong emlployer,,pls email po mam thank you in advance po edcrisbagacina@yahoo.com
Hello Mrs. Bulatao,
Good day to you! By way of introduction, I spent most of my adult life as a corporate guy and have zero exposure when it comes to these filings. Fortunately, there's the internet but then again, reading all this legal jargon is quite the task. Hopefully, you can help answer a few 'simple' questions that I have.
I am not employed and currently in transition (ie starting a new sole prop business – not registered yet). We are renting out a condominium this year and wanted to ask the ff:
1) The condo is under my wife's name but we prefer to file it under my name. Are there any drawbacks in this set up? Is it even possible given the property is under her name? If possible, are there any special requirements?( ie I appear as Payee on cheks, I appear as lessor in the contract)
2) If I am able to file it under my name, can you kindly point me to the specific BIR section I should be reading up on? And if you are so inclined, give me a few tips to help a first timer along?
Thanks in advance!
Cheerio!
Mark Anthony
hi good day po.. just want to ask regarding quarter remittances on business.. i'm just confuse because as i've learned if your quarterly income is P30,000 tapos may ODS na 40% meaning the taxable amount is P18,000.. is it correct the way to compute tax is (divide it by 20?)? 18,000/20=900 for BIR remittance? is it right?
Now upon filing of ITR.. considering no other source of income…
total income P120,000 (P30,000 quarterly x 4)
personal exemption P 50,000
ODS would be P 48,000 (P120,000 x 40%)
taxable amount P 22,000
tax 1,700 [P500 + 1,200 (12,000 X 10%)]
tax remitted for 3 quarters 2,700 (P900 x 3)
tax refund 1,000
the reason why their is a tax refund because in quarterly you don't declare initial amount for personal exemption buo mo xang idededuct sa year end.. i just want to ask how you will present it in quarterly just to arrive at the year end a tax of P1,700? please enlighten me.. thanks
Hi mam, I am an employee po ng private company. recently lang po I opened a construction company, sole proprietor po ako, registered po sa DTI and business permit.
– Ang problem ko po if how can I pay my tax kasi yung employer ko sa private company nag dededuct naman po sa akin ng tax.
– Isa pa po ay magkaiba po yung business address ng business ko at employer ko.
– Kung below minimum po yung wage ng employee ko sa business do I need to pay taxes for them?
– May tax din po ba yung group na magsusubcontract sakin? Yung manpower ko po kasi ay divided into two froups which I will pay them in pakyaw system. Percentage po ng contract awarded to me yung ibabayad ko po sakanila..
pacyensya na po kung maraming tanong, ngayon ko na realize na dami pala kelangan pag mag business.. hehehe.. thank you po in advance.
Jeff po to..
Hello po, ask ko lang po.
2011-2013 employed po ako sa call center and may nawithheld napo sakin na tax from sweldo ko and nagbbigay sila ng BIR FORM 2316, need parin po ba mag file ng ITR? Can form 2316 substitute Tax Return (BIR Form 1700)?
2012-2014 Independent contractor as a TUTOR din ako and meron din tax withheld , binibigyan kami ng BIR FORM 2307 sa month na nakapagturo kami.
Paano pag ganun po ang situation? Any advice po.
thanks alot!
~ mayumi-san
Hi Marie! Ask ko lang what do i need to do.. Ive been with my company for 4 years now and every february, nirerelease nla ung form 2316 in 3 copies for us to sign, then binabalik namin ung 2 copies sa kanila. With the most recent one they gave us, napansin kong mali yung date.. Insread na jan 1 to dec 31, nakalagay is feb 8 to dec 31. Gagamitin ko kasi ung itr for loan application. I just wanna know kung meron bang dapat iresubmit or pwede ko na lang na gamitin ung itr na un though incorrect ung date? Thanks!
Hi!
I was just wondering if it is possible to get a copy of your BIR Form 2316 from BIR? They should have a copy, and I think I technically have the right to get a copy if I wanted. Right?
Sorry if this question has been posted already. ( I tried to read all of the comments, but there is just a lot to read!)
Thanks!
Good day! Marie,
As i read inquiry regarding OFW with business to file ITR, What are the forms to be filled up?
Form 2551M for monthly payments and filing of tax.
Is 1701q and 1701 applicable as we don't have any income generate in the Philippines.
If applicable, since we are paying monthly percentage tax in 2551M. How to credit all the monthly payments to prevent additional tax payments during quarter and annual filings.
Thanks,
Hi Marie. If I can't find a copy of my ITR, could I get a copy online and print it out? Thanks.
Hi po, i would like to seek for your guidance. My brother closed his business 2 years ago but failed to file in BIR, is it still possible for him to up a new business or to continue his old one?
Hi,
I currently have a registered business and is about to be employed by a different company. They are asking for my form 2316 which i cannot provide since i am self employed before the company hired me. Also, they are requesting to have my rdo be transferred to their rdo-which i cannot do since my business is still running. How can i change my status from self employed to a mixed income earner? And whats the equivalent of form 2316 for self employed individuals?
Hello. My husband is a financial adviser/insurance agent and everytime he gets his monthly commission, there is a deduction of 15% tax from his gross commission. He also pays a 3% percentage tax based on his gross commission on a monthly basis. My question is, if he files his ITR yearly (Form 1701), is the 3% percentage tax ( Form 2551m) deducted from his yearly ITR or is this totally different? Parang he pays 15% na nga which is deducted from his commission and then pays another 3% pa on a monthly basis?
Please enlighten mo on this one. Thank you.
Hi there, I see here na ur able to answer their questions, hope u can help me out. Sobrang haba ng mga docs sa BIR website and d ko masyado gets hehe.. I'm currently employed full-time in a BPO company and planning to get a 2nd full time job BPO din. Can you advise how will the tax work by that? I can request not to get kaltas with the 2nd company? Is it allowed by BIR to have 2 legal and full time jobs in the same city? Will they notify my current employer? I'm afraid they might terminate me if they learned na Im having 2nd job. =( Please advise, I really need your help on this =(
Hello, Ms. Marie. I am currently unemployed but applying for a job. I was advised by a friend to get a TIN even before I get an employment. What form should I fill up? Thank you.
Hi there, I've seen ur blog site and that ur able to answer their questions, hope u can help me out. Sobrang haba ng mga docs sa BIR website and d ko masyado gets hehe.. I'm currently employed full-time in a BPO company and planning to get a 2nd full time job BPO din. Can you advise how will the tax work by that? I can request not to get kaltas with the 2nd company? Is it allowed by BIR to have 2 legal and full time jobs in the same city? Will they notify my current employer? I'm afraid they might terminate me if they learned na Im having 2nd job. =( Please advise, I really need your help on this =(
I need a 2nd job kasi eh =(
Hello Ms. Marie. I have this situation wherein nagfile ako ng leave of absense ng almost two months this year at hindi ako tumangap ng sahod ng one month so hindi ako nakapagbayad ng tax ng one month. And according to my meager knowledge of tax refund, kapag hindi nakumpleto ang hulog mo ng tax sa isang taon, ibig sabihin most ng hinulog mo in that year if not all of them should be returned back to you, does that also work in my case?
Hi po Marie!
Can I still get a form 2316 from my previous employer? yung binigay kasi nila is nabaha, di ko nabantayan. and punit punit na. puwede pa rin po kaya magrequest nun? Thanks po.
Hi Ms. Marie, sana po matulungan nyo ako magdesisyon..IT Consultant po ako last time(contractual nga lang), pero 2% po ang binabawas sa akin, nagstart po ako July 2013, natapos nitong March 2014, ngayon po nakapasa ako sa isang banko kaso lang me preemployment requirements pa at kasama duon yung pagbigaynng 2306, pero 2307 ang inissue sakin kasi nga daw dahil contractual ako(pero working as IT Consultant for Systems – nila deployed abroad) — magkaparehas po ba pag sinabing contractual at IT Consultant? Papaano po ito nakalipas na yung April 15, 2014 which yung filing daw ng ITR… Eh after March 2014 wala nako trabaho di. Din naasikaso kasi tanga ako sa ganito kasi prior to my last job(w/c is contractual) eh I worked at accenture, eh sila naman
Ang nag fa file ng ITR namin kaya wala ako naintindihan. Aminado po ako na bobo ako sa ganito kasi dati po akong OFW sa Singapore (kaya exempted ako!) Kung saka sakali po.. Ano po mas ok gawin ko sa mga sumusunod:
new work asking for 2306(pero 2307 binigay sakin last week July 31), asking me when exactly can I pass ITR 2306(in this case 2014 ITR 2307) – The option for my new work(banko) states that I can file it on my own accord and so in turn they get exempted from tax obligations(but the contract states that they will still monitor when exactly can I submit my 2014 ITR 2307 as part of pre employment reqs kasi nga financial insitiution(i think me treaty dito para ma avoid tax evasion) — my question po:
A.) may tax pa ba akong dapat bayaran kahit contractual IT ako(2% deduction lang) pero me tax withheld nako nakuha(pero for 2013 ITR 2307 lang yun — naikaltas na kaya ito for last year?)
B.) Assuming meron pako dapat i file na 2014 ITR – mas ok po ba na ako nalang ang magbayad manually sa designated RDO (kaso based from computation ko aabot ako ng more than 60k exluding penalties and late payment. – kaso 1 month pa daw makukuha yung 2014 ITR 2307 eh
C.) or Mas makabubuti bang pag nakuha ko na yung 2014 ITR 2307 eh isubmit ko nalang dito sa bago kong work(bank) para bahala na silang mag file, kaso nga yun nga kung aabot ng 60-85k ang babayran ko(kasama na lahat ng bwiset na penalty), — papaano po kaya ito? E di wala naman na matitira sa sahod ko pag sila na mag add up ng gross ko at tax withheld, pwede ko po ba pakiusapan kaya yung accountant sa susunod kong magiging work(banko) possible po bang hatiin yung amount(assuming I need to pay tax + penalties) in several installments? maraming salamat po sa inyo 🙂
Hi Ms. Marie,
Please advise: My sole-prop, non-vat business was registered last March 28, 2014, but got the printed sales invoice by end of April so I only started issuing receipts by May.
Here’s my time table:
April – no invoice issued; didn’t file 2551M
May – filed 2551M
June – filed 2551M
July – filed 2551M
Question, did I incur a penalty for the month of April? How could I make it right? And how am I going to compute 1701Q since I missed the first quarter?
Thank you! (I emailed you as well)
Hi po. may previous job po ako i stayed their for 1 month only. and i requested for a form 2316 from my previous employer but they said they will give it to me on september pa. i got hired and my new employer needs my form 2316. Do i need to file the form 2316 at bir? because i need to pass on august 15 for my pre employment requirements.
The 2316 kasi is prepared by your employer. Since one month ka lang dun sa previous employer mo, i think mas madali iprepare yun. did they deduct your monthly withholding tax?
Mam Good day po, sa BPO po ako nag tatrabaho for almost 3 years na, then last February nag add po akong dependent pero hindi po na adjust yung status ko until August. Sa panung paraan ko po makukuha ung overcharge na nakuha na sakin ng company? Sabi po sakin sa Accounting hindi ko raw po makukuha ung refund agad agad. dahil i o offset nalang daw nila ito sa future tax ko. Tama po ba ung ganito or me option to pro rate nalang lahat ng kinuha nila sakin ng one time. Thanks po ng marami and God bless
Tama yung accounting nyo. i-offset nila ito. Every end of the year around December, may ginagawa silang year-end adjustment. Dito, sisiguraduhin nila sa computation ng taxes mo for the year will equal your tax withheld para wala kang babayaran na tax sa april dahil nakaltas na. If sobra ang naikaltas nila sa yo – halimbawa ang nawithhold sa yo hanggang november is 5,000.00 pero 4,500.00 lang pala ang tax due mo, idadagdag nila yung P500.00 na na-overwithheld sa sahod mo sa december.
Hello Marie,
Can I claim the additional exemptions for my 2 kids since my husband is an OFW? If so, what are the requirements for this? Do I need to submit a waiver with a signature from my husbands employer? Thanks!
Hello po Miss Marie, this is Jerry, I hope you can reply, just want to clarify lang if tama po ba na hindi isinama ng previous employer ko ang ITR sa final pay ko? I worked for almost 3 or 4 months lang po before I resigned yet mataas po ang deductions nila every month sa salary namin. Paano ko po malalaman kung dapat included ung tax refund sa final pay ko? My gross income should not be less than 50,000 ba? I'm still a little confused po kasi since that was my first job. Thank you!
You should ask for your BIR Form 2316. dun mo makikita your taxable and non-taxable compensation, and how much was deducted as tax withheld. If sumobra ang kaltas sa yo, they are supposed to add it back to your salary. if kulang, then deduct.
Hello, Ma'am
I want to ask if you have any ideas on this, my TIN status is Self-employed Professional (nurse) working in an agency rendering my service and to change it to Employee TIN status, I'm planning to work in a company (not a nurse anymore). My question is what are the requirements, forms and how to process (step by step) to change it as a employee TIN status?
Hi Ms. Marie,
I need your help, currently I'm employed and my taxi ako na ang husband ko ang nag dadrive, panano ko ba ito ipafile ng tax, ano gagamitin ko at kailangan b monthly rin ako mag file. Paano kung di ako nag file monthly pero gusto ko magfile sa April ng ITR malaki ba ang babayran ko?, Ano pala ang basis ng Gross income ko at pwede ba a kong mag deduct ng expenses ko like amort. ng taxi kasi hinuhulugan ko pa sya till now?
Hope to here from you.
Hi good day! CONSULTANT po ako. No employer-eployee relationship.
My company deducts my salary 10% every month (since monthly lang ang sahod namin.)
Then they issue Form 2307. Ang kailangan ko po i-file is Form 1701.
I have no any other source of income, no business atbp.
Let's say my salary is P20,000 and they withheld my salary P2,000.
My question is magkano po ang babayaran ko pag nag-file ako?
Wala na po ba akong ibang babayaran basta inattached ko yung form 2307 sa isa-submit ko sa BIR?
Thanks Maria and more powers 🙂
Hi 🙂 I Just wanna ask po. Kakagraduate ko lang po last year, March 2014 and I started working April 2014. Tapos po nagresign ako ng August 2014 then December 2014 na po ulit ako nagstart magwork. Tapos may sinasabi po yung HR ng company ko ngayon regarding the BIR2316 na hindi ko talaga magets. I submitted my 2316 (of my previous employer) to them already and parang sinabi nila sakin na ako nalang magsettle ng tax ko sa BIR mismo. E since this time sa current employer ko, hindi po ako binabawasan ng tax kasi basic salary lang po nakukuha ko saknila. Pero from my previous employer, lagi po ako nababasawasan every month don. So hindi ko magets po kung ano pa po yung kelangan ko bayaran sa BIR na sinasabi ng current HR ko ngayon saken? Help please:(
Good Day Ms. Marie,
Ask ko lang po, possible po ba talaga na wlang icome tax return/refund kahit na wala pang 1 year sa company? Newly hired po kasi ako last Feb. 26 lang, may basic salary is 13750 with 6 days in a week na work here in Makati. Yung first salary ko amounting to 6875 (since wala naman kaming kahit anong allowance) ay nagkaroon ng tax na almost 700.. Usap-usap kasi dito sa office na never pa nagrelease ng income tax return/refund sa kahit sinong empleyado maliban sa mga boss. First time ko po kasi makatagpo ng ganitong company, and hindi rin sakin masyadong malinaw ang mga tax at kung magkano talaga ang dapat ideduct.. Thank You advance.. Makakatulong po ito ng malaki para sa aming lahat.
Good Day Ms. Marie,
Please enlighten me po. Kakahired ko lang dito sa Makati last Feb. 26, 2015. My basic salary is 13750 and nagwowork ng 6days in a week.. Nakareceive ako ng first salary ko earning to 6875 and syempre may deduction po ito unang-una na po yung TAx, Yung naging tax ko po ay almost 700… Mejo okay lang naman sakin sya at first knowing na may income tax return/refund namin by next year kaya lang po, usap-usap sa office na never pa nagrelease ng income tax return/refund yung employer namin. So possible po ba talga na alam na nila agad ung computation ng salary at walang sosobra? First time ko po kasing makatagpo ng ganitong company. Sa mga prev. ko po kasi lagi ako nakakareceive ng tax refund since hindi ko nmn nasisimulan yung taon. And wala din po akong masyadong alam sa taxes even computation kaya hindi ko din sya ma voice out. Hope you can help me with this one po. Thank You in Advance.
Good Day Ms. Marie,
Please enlighten me po. Kakahired ko lang dito sa Makati last Feb. 26, 2015. My basic salary is 13750 and nagwowork ng 6days in a week.. Nakareceive ako ng first salary ko earning to 6875 and syempre may deduction po ito unang-una na po yung TAx, Yung naging tax ko po ay almost 700… Mejo okay lang naman sakin sya at first knowing na may income tax return/refund namin by next year kaya lang po, usap-usap sa office na never pa nagrelease ng income tax return/refund yung employer namin. So possible po ba talga na alam na nila agad ung computation ng salary at walang sosobra? First time ko po kasing makatagpo ng ganitong company. Sa mga prev. ko po kasi lagi ako nakakareceive ng tax refund since hindi ko nmn nasisimulan yung taon. And wala din po akong masyadong alam sa taxes even computation kaya hindi ko din sya ma voice out. Hope you can help me with this one po. Thank You in Advance.
Hi Ms. Marie,
Anong form po ang kailangan kung fill-upan? Contractual po ako tapos kailangan kong mga file ng ITR . Pls reply po. Thanks
hi po. tanong ko lng ku g kelangan pa bang iparecieve (stamped) sa BIR yung mga 2307 bago ibigay sa employees? salamat
If 2 po employer s isang taon, once lang po ba pwede gamitin ang personal exemption for that matter 50000. Thanks.
hi po. I seriously need your help..I was employed to a company from nov of 2013 to apr 2014. hindi po ako nakapagclearance so wala po ako ng ITR from them because madami pong problem sa kanila. the past months I tried to look for work but i didnt find any until i found my fiance… Now we are processing my visa to get married there and the embassy requires to have my latest ITR and W2. ask ko lang po kung saan po ako pwedeg kumuha nun at kung lalabas po yung previous employer ko na yun. Please help. I really need it so badly.
hello po. ask ko lng po kung saang site pwedeng magfile ng itr for form 1701
hi po. ask ko lng kung saang site pwedeng mag file ng itr ng form 1701, first time ko lng po kc. tnxs po
May I know how to file my 2316 online?
Hi If mixed income earner po, san po magfile ng tax sa RDO ng reistered business or sa RDO ng employer where I derived my compensation income?
Thanks
Example, a former marketing manager na almost 3 years nang walang trabaho – di matanggap sa trabaho dahil siya ay over age daw- 55 yrs old na. Does he need to file income tax return kahit sya’y unemployed..? If yes, does he need to attach form 2316 with his ITR ? Please advise. Thank you po.
Example, a former marketing manager na almost 3 years nang walang trabaho – di matanggap sa trabaho dahil siya ay over age daw- 55 yrs old na. Does he need to file income tax return kahit sya’y unemployed..? If yes, does he need to attach form 2316 with his ITR ? Please advise. Thank you po.
Hi Ms. Marie,
It's nice to see your taking time out to answer almost all the queries.
Hope I got mine for my queries.
Ask ko lang Ms. Marie if a company is vat exempt due to its status being Regional Headquarters of Admin Office dapat ba silang magfile ng monthly 2550M or the quarterly?
Hope to get your response.
Thanks so much Mam.
Hi! what documents are required in paying the 2nd installment of itr 1701. Thank you.
Hi po.. question: pwede na ako makakuha ng ITR kahit 6 months pa lang ako sa work? Thanks.
Hi ma'am can I ask if how to file an Income tax narequire in PAG IBIG? I only earn 8k for my Cakes business at home for one month and how much is the cost for BIR?
Hello po ma'am. My mom has a small business. And it is the very first time in filing an ITR. We are applying for a loan and the such document is required. But it is a very small business tho. Once we filed an ITR automatic na po ba na yearly ang payment namin? Hindi pa po kami nka bayad ng tax ever, it it possible na mabibigyan kami ng ITR? Thanks
ano po ang 2316?
hi po may tanong lang po ako may kakilala po akong nag reretire na ng business ,pinag pepenalties daw po ng 42k..non operational na siya since october 2015 when she filed for retirement of business…pero dahil hanggngang ngayon hindi pa siya nag reretire,pinagbabayad pa rin siya ng monthly plus penalties,hindi nila nirerelease angcertificate of closure dahil hinahanap ung mga req. na napasa naman daw in the first place,,,please help me what to do,, thanks
Hello! Tax Season nanaman! Thank you for publishing such informative article. It is my first time filing itr, since before, accountant lang ang nag file for me. nag work na kasi yun accountant abroad. kaya need to work on it on my own.
ask ko lang po. Malakas po ang company namin gumamit ng grab services. grabcar and grabexpress in particular. Every time i use their service, they email me e-receipt. but i am looking for the details such as Entity Name, Address, Contact Number, Tin Number, and other details we usually see on the receipt, wala po sya.
Puwede ko pa rin ba sya i-print and put as expenses?
thanks in advance
Hi po, ask ko lang po pano po ang late filing ng ITR. What happened kasi is that my company was unable to provide me my 2015 ITR. Kasi ang process nila is need nmen i-sign ung ITR, then return back to them. So, ung signed ITR daw ang sinusubmit nila sa BIR. They were unable to notify me na wala pa silang narereceive from me. Mahaba pong story na I have already disputed with them, and ending, ako pa rin daw ang magffile. Concern po ako sa charges. Pano po gagawin ko?
I have the same problem. Have you got a reply on this?
Hi Ms, Marie,
Im an employee here in the Philippines and my husband is an OFW in Riyadh. Im receiving purely compensation from my employer. Do I need to file Income Tax Return together with my husband's income. Thanks
hi po, ask ko lang po anu po dapat gawin pag magfifile ka ng amended return ng 1604 cf at bir 2316. kasi po,, mali po ung amount na nailagay ko sa 1604 cf kaya mali din po ung nasa 2316. ung taxable salary po,, ang nailagay ko ung gross salary po,, kaya nadoble po xia..
Hi question lang po.. I am employed by a company pero i was hired to be a model for commercial yung talent agency binawasa ng 10% for tax daw ang talent fee ko paano ko i file yung tax na yun..thank you.