BIR Tax Obligations of Self-Employed Individuals and Professional Practitioners

 Note: Your tax obligations are listed in your Certificate of Registration lists your tax obligations i.e. the tax types that you need to comply.

So, in general every tax payer needs to:

REGISTER WITH BIR -- FILE TAX RETURN -- PAY TAXES.

The following are the minimum BIR taxes applicable to self-employed individuals and professional practitioners:

1) Income Tax

2) Percentage Tax OR VAT – Note: You should register as VAT only if gross receipts/sales exceeds Php1,919,000

3) Expanded Withholding taxes – You need to serve as tax withholding agent for payments to some vendors (e.g. rental expense)

4) Withholding taxes on compensation (Applicable only if you have employees) 

5) Annual Registration Fee