https://bir-online-tools.com/blog/tags/philippines/Recent content in Philippines on BIR Online ToolsHugoenBIR Online ToolsSat, 25 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/do-you-need-receipt-small-purchase-bir-eopt/Sat, 25 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/do-you-need-receipt-small-purchase-bir-eopt/When a seller is legally obligated to give you a receipt for a small cash purchase, when they’re not, why you should ask anyway for recurring business expenses like transportation, supplies, or parking, and what to do when a legally exempt seller still won’t issue one.https://bir-online-tools.com/blog/posts/wet-market-purchases-business-expense-bir/Sat, 25 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/wet-market-purchases-business-expense-bir/Why most palengke vendors aren’t required to issue an invoice under the EOPT Act’s ₱500 threshold, and how a small business owner — a carinderia, catering service, or restaurant — should document a wet market purchase to still claim it as a deductible expense.https://bir-online-tools.com/blog/posts/bir-form-1702-attachments/Fri, 24 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-form-1702-attachments/A corporate-specific checklist for BIR Form 1702 attachments: audited financial statements and the Statement of Management’s Responsibility that a corporation submits under BIR and separately under SEC rules, SAWT and BIR Form 2307 for creditable withholding, BIR Form 1709 for related-party transactions, and current eAFS submission mechanics.https://bir-online-tools.com/blog/posts/bir-registration-seal-badge-online-sellers/Fri, 24 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-registration-seal-badge-online-sellers/How the BIR Registration Seal Badge works under RMC No. 38-2026 and RMC No. 64-2026, who must display it, where to post it on an online shop or social media page, and how to generate it through ORUS.https://bir-online-tools.com/blog/posts/rmo-1-2026-bir-tax-audit-resumption-ela/Fri, 24 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/rmo-1-2026-bir-tax-audit-resumption-ela/How the BIR resumed tax audits in 2026 after its late-2025 suspension, what RMO No. 1-2026’s Single-Instance Audit Framework changes about electronic Letters of Authority (eLA), how replacement eLAs work when an examiner is reassigned, and a practical checklist for taxpayers.https://bir-online-tools.com/blog/posts/bir-tax-mapping-checklist-how-to-handle-a-visit/Fri, 24 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-tax-mapping-checklist-how-to-handle-a-visit/A practical, pro-level playbook for the moment BIR revenue officers arrive for tax mapping: what to verify about the Mission Order first, which documents to keep ready at all times, what to say and do while officers are on-site, how the on-the-spot compromise payment via BIR Form 0605 works, and the specific mistakes that turn a minor finding into a bigger problem.https://bir-online-tools.com/blog/posts/day-in-court/cir-v-robinsons-convenience-stores-collection-bond/Fri, 24 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/cir-v-robinsons-convenience-stores-collection-bond/A Day in Court look at G.R. No. 259968: why the Supreme Court found no grave abuse of discretion when the Court of Tax Appeals stopped the BIR from collecting P3.58 billion in 2010 deficiency taxes and waived the Section 11 surety bond, after the assessments were cancelled for prescription and the revenue officers’ lack of authority.https://bir-online-tools.com/blog/posts/employee-vs-independent-contractor-withholding-tax/Fri, 24 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/employee-vs-independent-contractor-withholding-tax/BIR withholding treatment turns on whether a worker is an employee (withholding tax on compensation under NIRC Section 79, certified by BIR Form 2316) or an independent contractor (expanded withholding tax under RR No. 2-98 Section 2.57.2, certified by BIR Form 2307). Philippine practice uses the labor-law control test, not a separate BIR classification test, and misclassifying the relationship exposes the payor to deficiency withholding tax under NIRC Section 251.https://bir-online-tools.com/blog/posts/vat-exemption-senior-citizens-pwd/Fri, 24 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/vat-exemption-senior-citizens-pwd/How the 20% senior citizen and PWD discount under RA 9994 and RA 10754 combines with VAT exemption on covered goods and services, the BIR-confirmed computation order (VAT removed first, then the discount), what an invoice must show, and how the seller recovers the cost of the discount.https://bir-online-tools.com/blog/posts/vat-on-importation-philippines/Fri, 24 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/vat-on-importation-philippines/Under NIRC Section 107 and RR No. 16-2005, VAT on importation is a 12% tax on the total value the Bureau of Customs uses for tariff and customs duties, plus customs duties, excise tax if any, and other pre-release charges, paid by the importer directly to the BOC before goods leave customs custody — and it applies even to importers not otherwise VAT-registered for their regular business.https://bir-online-tools.com/blog/posts/subpoena-duces-tecum-tax-mapping-books-not-produced/Fri, 24 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/subpoena-duces-tecum-tax-mapping-books-not-produced/How a routine tax mapping request for books can escalate into a formal Subpoena Duces Tecum under NIRC Section 266, the actual RMO No. 7-2015 compromise table for failing to obey a summons or produce records — ₱10,000 first offense, ₱20,000 second, no compromise after that — and how RMO No. 10-2013 governs prosecution once compromise is off the table.https://bir-online-tools.com/blog/posts/books-of-accounts-not-at-place-of-business-tax-mapping/Fri, 24 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/books-of-accounts-not-at-place-of-business-tax-mapping/Revenue Regulations No. 11-2004 Section 10.1.4’s requirement that a business keep its cash register sales book on-site and available for verification, the retention period this ties back to under NIRC Sections 203 and 222, and why a books-not-on-site finding during tax mapping is different from not keeping books at all.https://bir-online-tools.com/blog/posts/bir-tin-foreign-nationals-working-philippines/Thu, 23 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-tin-foreign-nationals-working-philippines/How a foreign national working in the Philippines registers for a BIR TIN under RMO No. 28-2019, which BIR form applies, the documentary requirements, and how RDO jurisdiction is determined.https://bir-online-tools.com/blog/posts/bir-form-1606-withholding-tax-real-property/Wed, 22 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-form-1606-withholding-tax-real-property/How BIR Form 1606 works, the 1.5%-6% withholding tax rate table based on gross selling price and seller classification, the 10-day filing deadline, and why RMC No. 31-2025 replaced BIR Form 2307 with Form 1606 itself as proof of the tax credit.https://bir-online-tools.com/blog/posts/bir-form-1903-corporate-registration/Wed, 22 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-form-1903-corporate-registration/BIR Form 1903 is how a corporation, partnership, or resident foreign corporation registers with the BIR to get a TIN and Certificate of Registration — the documents required, the deadline before starting operations, and why the old ₱500 annual registration fee no longer applies.https://bir-online-tools.com/blog/posts/bir-form-1906-authority-to-print/Wed, 22 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-form-1906-authority-to-print/BIR Form 1906 is how a taxpayer applies for Authority to Print (ATP) manual or loose-leaf receipts and invoices through a BIR-accredited printer — the requirements, why printed receipts no longer carry a 5-year expiry, and when a business needs ATP at all versus a computerized system.https://bir-online-tools.com/blog/posts/quarterly-income-tax-worked-example-self-employed/Wed, 22 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/quarterly-income-tax-worked-example-self-employed/A worked, numbers-first example of computing quarterly income tax on BIR Form 1701Q under the graduated rates — how the cumulative computation method works across three quarters, where the 40% Optional Standard Deduction and BIR Form 2307 credits fit in, and the Q1-Q3 deadlines.https://bir-online-tools.com/blog/posts/vat-on-sale-of-real-property-philippines/Wed, 22 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/vat-on-sale-of-real-property-philippines/When a sale of real property in the Philippines is subject to 12% VAT versus exempt, the current ₱3,600,000 house-and-lot threshold under RR No. 1-2024, why residential lots lost their separate exemption under TRAIN, and how VAT interacts with the ordinary-asset withholding tax on the same sale.https://bir-online-tools.com/blog/posts/withholding-tax-non-resident-alien-individuals/Wed, 22 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/withholding-tax-non-resident-alien-individuals/How the Philippines taxes a nonresident alien individual not engaged in trade or business (NRANETB) — the flat 25% final withholding tax on gross Philippine-source income, the 180-day presence test that distinguishes NRANETB from a resident-taxed nonresident alien, and the BIR Form 1601-F/2306 mechanics.https://bir-online-tools.com/blog/posts/withholding-tax-non-resident-foreign-corporations/Wed, 22 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/withholding-tax-non-resident-foreign-corporations/How the Philippines taxes payments made to non-resident foreign corporations (NRFCs) — the 25% general final withholding tax rate under Section 28(B) of the NIRC, special rates for foreign-loan interest, dividends, and rentals, and the BIR Form 1601-F remittance and BIR Form 2306 certificate that document it.https://bir-online-tools.com/blog/posts/bir-form-1901-registration-self-employed/Tue, 21 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-form-1901-registration-self-employed/BIR Form 1901 is the BIR’s Application for Registration for self-employed individuals, professionals, mixed income earners, estates, and trusts, filed to get a TIN, Certificate of Registration (2303), and books of accounts before issuing the first invoice.https://bir-online-tools.com/blog/posts/capital-gains-tax-vs-real-property-tax/Tue, 21 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/capital-gains-tax-vs-real-property-tax/Capital gains tax is a one-time 6% national tax the BIR collects when a capital asset is sold, while real property tax is a recurring annual tax that local government units collect from whoever owns real property, regardless of any sale.https://bir-online-tools.com/blog/posts/8-percent-tax-mixed-income-earners/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/8-percent-tax-mixed-income-earners/How the 8% income tax option works for employees with side businesses: compensation stays on graduated rates, business gross is taxed at 8% with no ₱250,000 reduction, and why that rule exists under NIRC Section 24(A)(2)(b) and RMO No. 23-2018.https://bir-online-tools.com/blog/posts/8-percent-vs-osd-vs-itemized-worked-example/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/8-percent-vs-osd-vs-itemized-worked-example/A concrete freelance worked example comparing 8% income tax, graduated rates with Optional Standard Deduction, and graduated rates with itemized deductions, including Section 116 percentage tax on the graduated paths.https://bir-online-tools.com/blog/posts/bir-form-1701-annual-itr-attachments/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-form-1701-annual-itr-attachments/A checklist of what actually accompanies BIR Form 1701: SAWT built from BIR Form 2307 certificates, audited financial statements above ₱3,000,000 gross sales/receipts or the Account Information Form below it, and records tying BIR Form 1701Q quarterly payments to the annual return, plus current eAFS submission mechanics.https://bir-online-tools.com/blog/posts/bir-form-1902-employee-tin-registration/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-form-1902-employee-tin-registration/BIR Form 1902 is the registration form that gets a Taxpayer Identification Number issued to someone starting their first job in the Philippines, usually filed by the employer at the RDO covering the employer’s address.https://bir-online-tools.com/blog/posts/8-percent-tax-and-osd-can-you-combine/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/8-percent-tax-and-osd-can-you-combine/Why the 8% income tax rate and OSD are mutually exclusive under the NIRC, when OSD still makes sense under graduated rates, and a worked example showing how combining them is not allowed.https://bir-online-tools.com/blog/posts/day-in-court/cir-v-estate-of-romig-fcdu-estate-tax/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/cir-v-estate-of-romig-fcdu-estate-tax/A Day in Court look at G.R. No. 262092: why the Supreme Court ruled that a decedent’s HSBC foreign currency deposit stayed exempt from estate tax under the Foreign Currency Deposit Act despite the 1997 NIRC, and how a same-day administrative-to-judicial refund claim still satisfied the two-year prescriptive period.https://bir-online-tools.com/blog/posts/common-mistakes-8-percent-tax-and-osd/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/common-mistakes-8-percent-tax-and-osd/Seven high-cost mistakes when electing the 8% income tax rate or Optional Standard Deduction — from missed first-quarter elections to mid-year switch attempts — with fixes grounded in RR 8-2018, RR 16-2008, and RMO 23-2018.https://bir-online-tools.com/blog/posts/ofw-nonresident-citizen-bir-filing-obligations/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/ofw-nonresident-citizen-bir-filing-obligations/Why the nonresident-citizen classification under NIRC Sections 22(E) and 23 exempts most OFW salary from Philippine income tax, which Philippine-sourced income (rental, local business, bank interest) an OFW might still have, and when a BIR income tax return is actually required.https://bir-online-tools.com/blog/posts/estate-tax-amnesty-2026-status/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/estate-tax-amnesty-2026-status/The estate tax amnesty program has lapsed since June 2025 and, as of mid-2026, remains unextended by law despite a pending bill in Congress — here is the verified status, the timeline of RA 11213, RA 11569, and RA 11956, and what heirs must do now under the regular BIR Form 1801 process.https://bir-online-tools.com/blog/posts/vat-deregistration-below-threshold/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/vat-deregistration-below-threshold/The NIRC Section 236(F) and 236(H) rules on cancelling VAT registration, the ‘once VAT, always VAT’ three-year lock-in for voluntary registrants versus the three-consecutive-year look-back test for mandatory registrants, the BIR Form 1905 filing steps and attachments, the Section 106(B) deemed-sale VAT on remaining inventory, and a worked example of a retailer whose sales fell below the threshold.https://bir-online-tools.com/blog/posts/how-to-elect-optional-standard-deduction-osd/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/how-to-elect-optional-standard-deduction-osd/Step-by-step election mechanics for the Optional Standard Deduction on BIR Form 1701Q under RR No. 8-2018 and RR No. 16-2008 — timing, irrevocability, books, and a worked Q1 election example.https://bir-online-tools.com/blog/posts/how-to-find-your-bir-rdo-code/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/how-to-find-your-bir-rdo-code/The fastest ways to confirm your BIR RDO code: checking your Certificate of Registration or TIN card, reading BIR Form 2316 if you’re employed, using the BIR’s RDO Finder tool, or calling the BIR Customer Assistance Division.https://bir-online-tools.com/blog/posts/verify-retrieve-tin-online-bir-orus/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/verify-retrieve-tin-online-bir-orus/How to check or retrieve a lost BIR Taxpayer Identification Number online using ORUS TIN Verification, Chatbot Revie, and email inquiry, plus the Section 275 NIRC penalty for holding more than one TIN and how BIR Form 1905 fixes it.https://bir-online-tools.com/blog/posts/lost-or-damaged-bir-cor-replacement/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/lost-or-damaged-bir-cor-replacement/The exact BIR Form 1905 procedure to replace a lost, stolen, or damaged Certificate of Registration (BIR Form 2303), including the affidavit of loss requirement, the documentary stamp tax fee, and why display of the COR is a legal requirement, not a formality.https://bir-online-tools.com/blog/posts/osd-individuals-vs-corporations/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/osd-individuals-vs-corporations/How NIRC Section 34(L) and RR No. 16-2008 set different OSD bases for individuals and corporations, with a worked retailer example showing why identical sales and COS produce different taxable income.https://bir-online-tools.com/blog/posts/day-in-court/suarez-v-people-corporate-officer-tax-liability/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/suarez-v-people-corporate-officer-tax-liability/A Day in Court look at G.R. No. 253429: why the Supreme Court acquitted an executive vice-president charged over her company’s unpaid taxes, and what proof NIRC Section 253(d) actually requires before a corporate officer faces criminal liability for the corporation’s tax violations.https://bir-online-tools.com/blog/posts/tax-treaty-relief-application-ttra-bir/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/tax-treaty-relief-application-ttra-bir/How RMO No. 14-2021 replaced the old CORTT Form and ruling-request system with a self-assessment procedure for treaty relief, when a withholding agent may apply the treaty rate outright versus when a formal TTRA is still required, and which documents the BIR’s International Tax Affairs Division expects.https://bir-online-tools.com/blog/posts/8-percent-tax-exceed-3-million-vat-threshold/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/8-percent-tax-exceed-3-million-vat-threshold/RMO No. 23-2018 mid-year breach rules when an 8% elector crosses the ₱3,000,000 VAT threshold: update registration, VAT from the month after the breach, percentage tax from January until VAT liability starts, and tax credit for 8% payments already made.https://bir-online-tools.com/blog/posts/what-is-8-percent-income-tax-rate/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/what-is-8-percent-income-tax-rate/What the 8% income tax rate option means under the TRAIN Law, RR No. 8-2018, and RMO No. 23-2018: who qualifies, how the ₱250,000 excess base works, and why electors cannot claim OSD or itemized deductions.https://bir-online-tools.com/blog/posts/bir-form-2307/gpp-professional-fees-2307/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-form-2307/gpp-professional-fees-2307/Why a GPP is exempt from income tax and withholding tax under NIRC Section 26 and RMC No. 3-2012, why the GPP itself withholds 10%/15% (ATC WI152/WI153) when it distributes income to partners, and a worked example for a two-partner law firm.https://bir-online-tools.com/blog/posts/bir-form-1904-one-time-taxpayer-registration/Sun, 19 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-form-1904-one-time-taxpayer-registration/BIR Form 1904 is the registration form that gets a Tax Identification Number for someone who isn’t a regular employee or business owner but needs to file a one-time BIR return — estate tax, donor’s tax, or capital gains tax — or transact with a government office under E.O. 98.https://bir-online-tools.com/blog/posts/bir-form-1800-donors-tax-return/Sun, 19 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-form-1800-donors-tax-return/BIR Form 1800 reports donor’s tax on gifts of property, cash, or rights — a flat 6% on the total net gifts over the P250,000 annual exemption, filed and paid within 30 days of the donation under Revenue Regulations No. 12-2018.https://bir-online-tools.com/blog/posts/bir-tax-mapping-oplan-kandado/Sat, 18 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-tax-mapping-oplan-kandado/How BIR tax mapping visits work under a Mission Order, what revenue officers actually check on the spot, the four VAT-related violations that trigger Oplan Kandado closure under NIRC Section 115, and how this differs from a formal Letter of Authority audit.https://bir-online-tools.com/blog/posts/online-sellers-content-creators-bir-tax-obligations/Sat, 18 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/online-sellers-content-creators-bir-tax-obligations/How RMC No. 60-2020 and RMC No. 97-2021 classify online sellers and content creators as self-employed taxpayers for BIR purposes, what registration and filing they owe, and which income sources count even when payment arrives through a third-party platform.https://bir-online-tools.com/blog/posts/capital-gains-tax-exemption-principal-residence/Sat, 18 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/capital-gains-tax-exemption-principal-residence/How the principal residence CGT exemption works under NIRC Section 24(D)(2) and RR No. 13-99 — the 18-month reinvestment window, the escrow deposit requirement, the once-every-10-years limit, and what happens if you only reinvest part of the proceeds.https://bir-online-tools.com/blog/posts/improperly-accumulated-earnings-tax-repealed/Sat, 18 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/improperly-accumulated-earnings-tax-repealed/Why the 10% Improperly Accumulated Earnings Tax under the old NIRC Section 29 no longer applies to Philippine corporations, what the CREATE Act (RA No. 11534) actually repealed in 2021, and what corporations should know about earlier tax years still open to assessment.https://bir-online-tools.com/blog/posts/optional-standard-deduction-vs-itemized/Sat, 18 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/optional-standard-deduction-vs-itemized/How OSD works under NIRC Section 34(L) and RR 16-2008, how and when to elect it on BIR Form 1701Q or 1702Q, and a worked comparison against itemized deductions to show which one actually saves more tax.https://bir-online-tools.com/blog/posts/8-percent-income-tax-rate-vs-graduated-rates/Fri, 17 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/8-percent-income-tax-rate-vs-graduated-rates/How the 8% income tax rate option under the TRAIN Law and RMO No. 23-2018 works, who qualifies, and a worked comparison against graduated rates to show when each option produces a lower tax bill.https://bir-online-tools.com/blog/posts/bir-excel-uploader-alternative-annual-alphalist/Fri, 17 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-excel-uploader-alternative-annual-alphalist/Why filing the Annual Alphalist for BIR Form 1604-C and 1604-E needs more than a one-off Excel-to-DAT converter: employee and payee records carried forward from the year’s SAWT, QAP, and Form 2307/2316 filings, not rebuilt from scratch in January.https://bir-online-tools.com/blog/posts/bir-books-of-accounts-registration/Fri, 17 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-books-of-accounts-registration/The three BIR Books of Accounts formats — manual, loose-leaf, and Computerized Accounting System (CAS) — their registration requirements, the ₱3,000,000 CAS threshold, and how long records must be preserved.https://bir-online-tools.com/blog/posts/bir-form-1706-capital-gains-tax-real-property/Fri, 17 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-form-1706-capital-gains-tax-real-property/BIR Form 1706 is the Capital Gains Tax Return for sales of real property held as a capital asset — a flat 6% on the highest of gross selling price, zonal value, or assessed value, filed within 30 days of the notarized deed.https://bir-online-tools.com/blog/posts/create-more-act-incentives-rbe/Fri, 17 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/create-more-act-incentives-rbe/CREATE MORE Act (RA No. 12066) income-tax incentives for Registered Business Enterprises: the 20% CIT rate under Enhanced Deductions, outright SCIT/ED election without a mandatory Income Tax Holiday first, a 100% power expense deduction, and the RBE Local Tax cap.https://bir-online-tools.com/blog/posts/de-minimis-benefits-bir-limits/Fri, 17 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/de-minimis-benefits-bir-limits/The updated 2026 de minimis benefit ceilings under RR No. 29-2025 — rice subsidy, uniform allowance, and medical cash allowance — and how amounts exceeding these limits are taxed.https://bir-online-tools.com/blog/posts/rmc-47-2026-business-closure-bir/Fri, 17 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/rmc-47-2026-business-closure-bir/RMC No. 47-2026, issued May 19, 2026, simplifies the documentary requirements and processing for closing or cancelling a BIR business registration — what still has to be filed, and why closing formally matters more than simply stopping filing.https://bir-online-tools.com/blog/posts/how-to-file-bir-form-1701q/Fri, 17 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/how-to-file-bir-form-1701q/When BIR Form 1701Q is due, how self-employed individuals compute quarterly income tax under the 8% flat rate or graduated rates, and a worked example for a freelancer’s Q1 filing.https://bir-online-tools.com/blog/posts/bir-form-1801-estate-tax-return/Fri, 17 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-form-1801-estate-tax-return/BIR Form 1801 is the Estate Tax Return, filed within one year of a decedent’s death at a flat 6% of net estate under NIRC Section 84 as amended by the TRAIN Law, with a P5,000,000 standard deduction available without proof of expenses.https://bir-online-tools.com/blog/posts/how-to-file-bir-form-2551q/Fri, 17 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/how-to-file-bir-form-2551q/How to compute and file BIR Form 2551Q for non-VAT-registered businesses under NIRC Sec. 116: the 3% rate on quarterly gross sales, the 25th-of-the-month-following-quarter deadline, and a worked example for a small retailer.https://bir-online-tools.com/blog/posts/how-to-register-new-business-bir-tin-cor/Fri, 17 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/how-to-register-new-business-bir-tin-cor/How to register a new business or self-employed practice with the BIR: which form to file, how the TIN and BIR Form 2303 are issued, the tax-type choice at registration, and why the P500 Annual Registration Fee no longer applies.https://bir-online-tools.com/blog/posts/is-13th-month-pay-taxable-bir/Fri, 17 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/is-13th-month-pay-taxable-bir/How the P90,000 tax-free threshold for 13th month pay and other benefits works under NIRC Section 32(B)(7)(e) as amended by the TRAIN Law, and a worked example computing the taxable excess.https://bir-online-tools.com/blog/posts/minimum-corporate-income-tax-mcit-bir/Fri, 17 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/minimum-corporate-income-tax-mcit-bir/MCIT is a 2% tax on gross income that applies to domestic corporations starting their 4th taxable year whenever it’s higher than regular corporate income tax — a floor against near-zero tax bills from aggressive deductions.https://bir-online-tools.com/blog/posts/rmc-75-2026-onett-ecar-faqs/Fri, 17 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/rmc-75-2026-onett-ecar-faqs/RMC No. 75-2026 clarifies how the BIR processes the ONETT Computation Sheet and Electronic Certificate Authorizing Registration (eCAR) for one-time property transactions, including TIN rules, manual CAR validity, and EOPT e-filing requirements.https://bir-online-tools.com/blog/posts/vat-zero-rating-exporters-bir/Fri, 17 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/vat-zero-rating-exporters-bir/How VAT zero-rating works for exporters under NIRC Sec. 106(A)(2), the 70% export-ratio and DTI-EMB certification requirements introduced under CREATE MORE and RR No. 10-2025, and what changed for local suppliers under RMC No. 10-2025.https://bir-online-tools.com/blog/posts/bir-letter-of-authority-audit-rights/Fri, 17 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/bir-letter-of-authority-audit-rights/What a BIR Letter of Authority is, why it must name the specific revenue officer and taxable period to be valid, the difference between an LOA and a Letter Notice, and the due-process rights a taxpayer has once an audit begins.https://bir-online-tools.com/blog/posts/withholding-tax-interest-royalties-dividends/Fri, 17 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/withholding-tax-interest-royalties-dividends/Interest, royalties, and dividends are passive income subject to final withholding tax under NIRC Secs. 24(B) and 25 — 20% on bank interest, 20% (or 10% for literary/musical royalties) on royalties, and 10% on dividends to individuals — certified on BIR Form 2306, not BIR Form 2307.