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A Comprehensive Guide to BIR Forms for

Freelancers and Sole Proprietors


As a freelancer or a sole proprietor, filing BIR forms and settling
your taxes is your responsibility.

Knowing the right forms to secure and when they should be filed
will save you from a lot of stress and penalties. So for today’s post,
we’re giving you the ultimate list of BIR forms that every taxpayer
should know.

Here we go.

BIR Forms for Freelancers


BIR Form 1701-AIF

This should be accomplished by self-employed individuals, estates,


and trusts engaged in trade and business. This simply contains the
taxpayer’s relevant information.

*BIR Form 1901 (Application for Registration for Self-Employed and


Mixed Income Individuals, Estates/Trusts)

This form is for self-employed and mixed-income individuals,


estates, and trusts. You have to settle this one to register your
business to BIR.

* Need a hand with Business Registration or updating of your COR?


Click HERE

BIR Form 1900 (Application to Use Loose-Leaf / Computerized Books


of Accounts and/or Accounting Records)

This is for freelancers and professionals who want to use loose-leaf,


computerized books of accounts, or accounting records. You have to
submit this to your RDO.

BIR Form 1906 (Application for Authority to Print Receipts and


Invoices)

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You should get this form first before you can print and issue receipts
to your clients.

BIR Form 1701 (Annual Income Tax Return for Self-Employed


Individuals, Estates and Trusts)

This is for your annual income tax return. You have to file this on or
before April 15 of each year.

BIR Form 1701Q (Quarterly Income Tax Return)

This must be accomplished by entrepreneurs, professionals,


freelancers, and mixed-income earners. This should be settled
quarterly.

Filing dates:
1st quarter: On or before May 15 of the current year
2nd quarter: On or before August 15 of the current year
3rd quarter: On or before November 15 of the current year

BIR Form 2551Q (Quarterly Percentage Tax Return)

Under TRAIN, non-VAT freelancers must file their percentage tax on


a quarterly basis. Instead of using the 2551M and filing it monthly,
you’ll use the 2551Q.

BIR Form 0605 (Payment Form)

Every time you pay taxes and fees that do not require the use of a
tax return, you have to use this. This includes second installment
payment for income tax, deficiency tax, delinquency tax,
registration fees, penalties, and advanced payments.

BIR Forms for Sole Proprietors


BIR Form 1901 (Application for Registration for Self-Employed and
Mixed Income Individuals, Estates/Trusts)

Before starting your business, you have to register your venture to


BIR through this form. If you’re about to open a new branch, you
have to secure this as well.

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BIR Form 1601-C (Monthly Remittance Return of Income Taxes
Withheld on Compensation)

This is filed by every withholding agent or employer, who must


deduct and withhold taxes from the compensation of employees.

Filing date:

January-November- On or before the 10th day of the following month

December- On or before January 15 of the following year

BIR Form 1601-EQ (Quarterly Remittance Return of Creditable


Income Taxes Withheld-Expanded)

This is for employers who must deduct and withhold taxes from their
employees’ income payments subject to expanded/creditable
withholding taxes.

Deadline of filing and payment:


Not later than the last day of the month following the close of the
quarter during which withholding was made.

BIR Form 1601-FQ (Quarterly Remittance Return of Final Income


Taxes Withheld)

Employers file this form when they have to deduct and withhold
taxes on income payments subject to final withholding taxes (i.e.
payment of dividends).

Deadline of filing and payment:


Not later than the last day of the month following the close of the
quarter during which withholding was made.

BIR Form 1603Q [Quarterly Remittance Return of Final Income Taxes


Withheld (On Fringe Benefits Paid to Employees Other than Rank and
File)

This is for employers who have to deduct and withhold taxes on


fringe benefits their employees received.

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Deadline of filing and payment:
Not later than the last day of the month following the close of the
quarter during which withholding was made

BIR Form 1604E (Annual Information Return of Creditable Income


Taxes Withheld (Expanded)/ Income Payments Exempt from
Withholding Taxes)

This is for the taxes deducted on income payments that are subject
to Expanded Withholding Taxes, or compensations that are not
subject to withholding tax but subject to income tax.

Filing date: On or before March 1 of the following year

BIR Form 1604CF (Annual Information Return of Income Tax


Withheld on Compensation and Final Withholding Taxes)

Private and government employers are required to file this return for
compensations paid to employees that are subject to final
withholding taxes.

Filing date: On or before January 31 of the following year

BIR Form 1606 (Withholding Tax Remittance Return (For


Transactions Involving Real Property other than Capital Asset
including Taxable and Exempt)

Withholding agents and buyers on the sale, transfer, or exchange of


real property must file this form.

Filing date: On or before the 10th day of the following month in


which the transaction occurred.

BIR Form 1900 (Application to Use Loose-Leaf / Computerized Books


of Accounts and/or Accounting Records)

To be able to use loose-leaf, computerized books of accounts, or


accounting records, you have to submit this to the RDO.

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BIR Form 1905 (Application for Registration Information Update for
Updating / Cancellation of Registration / Cancellation of TIN / New
Copy of TIN card / New copy of Certificate of Registration)

If you wish to update or change your business’ information, you have


to get this form. This includes the closure of business or transfers to
another location or district. This is also used for Replacement of
Lost TIN Card/Certificate of Registration.

BIR Form 1906 (Application for Authority to Print Receipts and


Invoices)

Your business must secure this first before you can print and issue
receipts or invoices.

BIR Form 1907 (Application for Permit to Use Cash Register


machines/Point-of-Sale Machine)

If you tend to use cash register machines in issuing receipts or


invoices, you have to get this file.

BIR Form 2305 (Certificate of Update Exemption and of Employer’s


and Employee’s Information)

Whenever the employer or employee wants to update or change their


information, they have to accomplish this form. This includes
change of status, change in the type of employment, or acquiring
employment after being registered as engaged in business or
exercise of a profession.

BIR Form 2306 (Certificate of Final Income Tax Withheld)

This should be accomplished and issued by the employer to file the


income subjected to final tax. It should state the total amount paid
and the total taxes withheld during the year.

BIR Form 2307 (Certificate of Creditable Tax Withheld at Source)

This reflects the income subjected to expanded withholding


tax settled by the employer. This serves as income tax credits or
advanced income tax. It must be attached to the 1702 and 1702Q
forms.

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BIR Form 2316 (Certificate of Final Income Tax Withheld)

Employers must issue this to their employees as well. This


certificate proves that employers filed and paid the accurate income
tax on behalf of their employees.

BIR Form 1701 (Annual Income Tax Return for Self-Employed


Individuals, Estates and Trusts)

This is for individuals who are engaged in trade/business,


professionals, freelancers, and those with mixed income.

Filing date: On or before April 15 of each year

BIR Form 1701Q (Quarterly Income Tax Return)

This form is for your quarterly income tax return. This must be
settled regardless of your gross income.

Filing dates:
1st quarter: On or before May 15 of the current year
2nd quarter: On or before August 15 of the current year
3rd quarter: On or before November 15 of the current year

You can read more on how to file BIR Form 1701Q HERE.

BIR Form No. 2550M (Monthly VAT Return)

On a monthly basis, it must be filed Value Added Tax (VAT)-


registered person and a person required to register as a VATpayer
but failed to register. VAT is required for persons whose annual
gross sales or receipts exceed the P3.0 million threshold.

Deadline of filing and payment of VAT return: (1) For manual


taxpayers, not later than 20th day following the close of the month
or (2) For eFPS taxpayers, 21st-25th day following the close of the
month.

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BIR Form No. 2550Q (Quarterly VAT Return)

The monthly gross sales or receipts reported in the 2550M and the
3rd month of the taxable quarter should be consolidated by the VAT-
registered person in this return. VAT is required for person whose
annual gross sales or receipts exceed the P3.0 million threshold.

The return must be filed and paid not later than 25th day following
the close of each taxable quarter.

BIR Form 2551Q (Quarterly Percentage Tax Return)

Under the TRAIN Law, VAT-exempt taxpayers with annual revenues


not exceeding P3M must file their percentage tax on a quarterly
basis.For this, you have to accomplish the BIR Form 2551Q, which
means the Form 2551M is out of the picture.

What do I have to do after securing the right form?

Once you accomplish the right BIR forms you need, you have to file
them at the RDO office in your area. Keep in mind that the line is
usually long at RDO offices so you might want to get there early.

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