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Guide to BIR Filing for Professionals, Freelancers and Sole Proprietor

This is the utimate guide to BIR filing for taxpyers whose Income is 3M and below and belongs to category under Professionals, Freelancers and Sole Proprietor.

SELF-EMPLOYED TAXPAYER

Who are the taxpayer considered as Self-employed Taxpayer ?

BIR’s definition of self-employed

FORMS to FILE 

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)

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

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

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.