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Tax Form

BIR Form 1901- Application for Registration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts.

Documentary Requirements

• BIR Form No. 1901;
• Any identification issued by an authorized government body (e.g. Birth Certificate, passport, PhilID, driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the applicant;
• Payment of P30.00 for loose DST or Proof of Payment (if with existing TIN or applicable after TIN issuance);
• BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices;

Other documents for submission only if applicable:

• Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact with the Bureau;
• DTI Certificate (if with business name);
• Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier);
• Photocopy of the Trust Agreement (for Trusts);
• Photocopy of the Death Certificate of the deceased (for Estate under judicial settlement);
• Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity;
• Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA and SBMA

Procedures

1. Accomplish BIR Form 1901 and submit the same together with the documentary requirements with the New Business Registrant Counter of the RDO having jurisdiction over the place where the head office and branch, respectively.
2. Pay the loose DST (P30.00) and/or payment for the BIR Printed Receipt/Invoice (if taxpayer opted to buy for use) at the New Business Registrant Counter in the BIR Office.
3. The RDO shall then issue the Certificate of Registration (Form 2303) together with the “Notice to Issue Receipt/Invoice”, Authority to Print, BIR Printed Receipts/Invoices (if applicable) and eReceipt as proof of payment.

Note: Taxpayer may attend the scheduled initial briefing for new business registrants to be conducted by the concerned RDO in order to apprise them of their rights and duties/responsibilities.

Individual business taxpayer may also submit application via electronic mail through BIR New Business Registration (NewBizReg) Portal.

Deadline

• All Individuals engaged in trade or business shall accomplish and file the application on or before the commencement of business, it shall be reckoned from the day when the first sale transaction occurred or within thirty (30) calendar days from the issuance of Mayor's Permit/Professional Tax Receipt (PTR) by LGU, which ever comes earlier

To register for an account in ePaytax, visit the official website and look for the registration or signup option. Provide the required informationand create login credentials.

The eFiling module enables users to fill out BIR Forms within the User Portal and make ePayments, streamlining the tax filing and payment process.

ePaytax allows taxpayers to view real-time status updates on their tax returns and payments, providing instant insight when transactions are accepted or declined by the BIR, thus facilitating quicker tax filings and enhancing tax collections

The ePaytax platform offers functionalities such as taxpayer registration, tax eFiling with calculation and reporting capabilities, secure tax ePayment options, taxpayer dashboard for transaction tracking, computerized books of accounts, and support for uploading supporting documents.

Yes, taxpayers can upload supporting documents like SAWT, SLP, QAP, and SLS for eFiling submissions, enhancing the accuracy and completeness of their tax filings

ePayment in ePaytax refers to the online payment feature that allows taxpayers to securely and conveniently make tax payments electronically through the platform.

You can use ePayment in ePaytax to pay various taxes such as income tax, value-added tax (VAT), business taxes, excise taxes, and other taxes mandated by tax authorities.

To access the ePayment feature in ePaytax, log in to your account and navigate to the payment section or option provided within the platform. Follow the prompts to select the type of tax payment, enter payment details, and complete the transaction securely.

Yes, ePayment in ePaytax employs security measures such as encryption, authentication, and secure connections to protect payment transactions and user data.

There are two primary types of payment methods accepted on ePaytax: 

• QRDP for over-the-counter payments. This method allows taxpayers to make payments at physical locations, such as authorized banks or payment centers with POS TERMIANL (SCAN2PAY). Taxpayers can generate a QR code through ePaytax, which they can then present at the counter for payment processing. 
• QRPH for online payments. This method enables taxpayers to make payments electronically through the ePaytax platform. Taxpayers can generate a QR code or use other online payment options supported by ePaytax, such as credit/debit cards, electronic funds transfer (EFT), or online banking. 

Both QRDP and QRPH options provide secure and convenient ways for taxpayers to fulfill their tax payment obligations, offering flexibility in payment channels based on their preferences and convenience.

Books of account refer to the records maintained by a business or individual to track financial transactions, including income, expenses, assets, and liabilities.

Books of account help in maintaining accurate records of income, expenses, and other financial transactions, which are essential for calculating taxes, filing tax returns, and complying with tax laws and regulations.

Inaccurate or incomplete books of account can lead to financial mismanagement, compliance issues, penalties, legal repercussions, and challenges in decision-making and financial reporting. It's crucial to maintain accurate and up-to-date records.

Capital Gains Tax is a tax imposed on the gains presumed to have been realized by the seller from the sale, exchange, or other disposition of capital assets located in the Philippines, including pacto de retro sales and other forms of conditional sale. 

Documentary Stamp Tax is a tax on documents, instruments, loan agreements and papers evidencing the acceptance, assignment, sale or transfer of an obligation, rights, or property incident thereto.

Donor's Tax is a tax on a donation or gift and is imposed on the gratuitous transfer of property between two or more persons who are living at the time of the transfer. 

Estate Tax is a tax on the right of the deceased person to transmit his/her estate to his/her lawful heirs and beneficiaries at the time of death and on certain transfers which are made by law as equivalent to testamentary disposition. 

Income Tax is a tax on all yearly profits arising from property, profession, trades or offices or as a tax on a person’s income, emoluments, profits and the like.

Percentage Tax is a business tax imposed on persons or entities who sell or lease goods, properties or services in the course of trade or business whose gross annual sales or receipts do not exceed P550,000 and are not VAT-registered. 

Value-Added Tax is a business tax imposed and collected from the seller in the course of trade or business on every sale of properties (real or personal) lease of goods or properties (real or personal) or vendors of services. It is an indirect tax; thus, it can be passed on to the buyer. 

Withholding Tax on Compensation is the tax withheld from individuals receiving purely compensation income. 

• Expanded Withholding Tax is a kind of withholding tax which is prescribed only for certain payors and is creditable against the income tax due of the payee for the taxable quarter year. 
• Final Withholding Tax is a kind of withholding tax which is prescribed only for certain payors and is not creditable against the income tax due of the payee for the taxable year. Income Tax withheld constitutes the full and final payment of the Income Tax due from the payee on the said income. 
• Withholding Tax on Government Money Payments is the withholding tax withheld by government offices and instrumentalities, including government-owned or -controlled corporations and local government units, before making any payments to private individuals, corporations, partnerships and/or associations.

Excise Tax is a tax on the production, sale or consumption of a commodity in a country. It applies to goods manufactured or produced in the Philippines for domestic sale or consumption or for any other disposition; and to imported goods.