REGISTRATION

I. PRIMARY REGISTRATION

a. TIN Issuance and Registration

 Persons Required to Secure TIN

1.) Every person subject to an internal revenue tax

2.) Any person although exempt but required to withhold taxes on

income payments made to taxable individuals
 Requirements to Secure TIN (individual)
1.) Application for TIN (2 copies) (BIR Form No. 1901)
2.) Birth Certificate or any ID that will show complete name, address,
proof of birth and signature (driver’s license, PRC ID, Passport).
Married woman – marriage contract
II. SECONDARY REGISTRATION
- Refers to subsequent registration
activities
- Certificate of Registration
- Printing and issuance of Official
Receipts/ Sales Invoices
- Registration of books of account
and other records
Registration Fee of 500 - payable upon registration and every year
thereafter on or before January 31
- Registration occurring during the interim period of the initial year
full amount of P500 is payable
 SWORN DECLARATION
 A sworn declaration (also called a sworn statement or
a statement under penalty of perjury) is a document that
recites facts pertinent to a legal proceeding. It is very
similar to an affidavit, but unlike an affidavit, it is not
witnessed and sealed by an official such as a notary public.
 WITHHOLDING OF TAXES
1. FORM 2306
- Percentage Tax = 3%
2. FORM 2307
- Professional Tax = 10%
 REMITTANCE OF TAXES
1. FORM 1600
- Monthly Remittance Return of Value-Added Tax and
Other Percentage Taxes Withheld
2. FORM 1601E
- Monthly Remittance Return of Creditable Income Taxes
Withheld (Expanded)
 FILING OF TAXES
1. FORM 2551M
- Monthly Percentage Tax Return

2. FORM 1701Q
- Quarterly Income Tax Return

3. FORM 1701
- Annual Income Tax Return
TAX DEADLINE
 DEADLINE TYPE OF TAX BIR FORM

10th day of the month Withholding Tax 1600/1601E / 1601C

20th day of the month Percentage Tax 2551M

(Non-VAT)
Monthly VAT 2550M
Tax Withheld (to payee) 2307 / 2306

January 31 Annual Registration Fee 0605

April 15 Annual Income Tax 1701

First Quarter Income Tax 1701Q
April 25 Quarterly VAT 2550Q
July 25 and
October 25 Summary List of Sales
January 25 and Purchases

August 15 Second Quarter Income Tax 1701Q

November 15 Third Quarter Income Tax 1701Q