Feedback from Online Freelancers:

I was soooo worried back then when i was still in the process of registering in BIR as a
professional. There’s too many information, process and documents to do!

Having The Ultimate DIY BIR Tax Compliance Guide in my journey as a freelancer helped
me a lot and lessen the time i would have spent in registration and doing my taxes.

It’s detailed, easy to understand and always updated .

- Angel Gronstad, Online Freelancer | CEO of Coffee Darling Inc

Good eve po. Thank you po sa "The Ultimate DIY BIR Tax Compliance Guide for
Freelancers" malaking tulong po sa registration.

Sobrang dami ng tao sa RDO at maingay din, ang hirap if mag-reregister ng walang idea sa
mga forms and process.

From 7 AM to 5:20 PM sa BIR RDO 54B last Monday. Ang tagal pero nakatapos naman po
same day.

- Jennilyn Felipe, Online Freelancer | Virtual Assistant

Hello! I just registered with BIR two weeks ago, and I just want to give a huuuuuge thank
you to whoever wrote the ultimate guide. It's been a tremendous help.

- Manoling Seveses Martinez, Online Freelancer

I want to say thank you sa group na ito. I already registered my virtual assistance business
to BIR kahapon. Salamat sa guide. Although medyo iba ang process dito sa Valenzuela City
still complete ang forms ko bago ako pumunta. Thank you talaga!

- Rani Gil, Online Freelancer | Virtual Assistant

Thank you soooo much for the Ultimate Guide! Been reading it a couple of times already,
trying to grasp everything. Sobrang helpful po maraming salamat.

- Abbie Razel, Online Freelancer | Instagram Strategist

1
Tax Filing - I followed a guide from George Mikhail Aurelio. Sobrang helpful and ang daling
sundan kaya nakapag file na din ako on my own for the second quarter without stress!
Sobrang thank you kahit di nya ko client.

- Annabel De Lara, Online Freelancer | Virtual Assistant

I’m officially a Registered Freelancer with the BIR! Super happy and kilig huhu..
Pwede na ako mag-loan sa bank.

I registered all by myself (DIY) with the BIG BIG HELP of sir George Mikhail Aurelio. He’s
an Accountant and he helps Freelancers register their businesses.

He has a super detailed GUIDE that he gives away for FREE. Just send him a message.
Thank you sir!

- Yen Habijan, Online Freelancer | Direct Response Copywriter

Akala ko napaka hirap mag register ng business kaya medyo nag procrastinate ako. At dahil
sa Free guide ni sir George Mikhail Aurelio of GA Consulting madali ko lang na process
lahat. At first medyo naka ka intimidate yung guide pero kung susundin lang one step at a
time, kaya naman talaga.

Smooth pa yung transaction ko pag dating sa RDO kase nakapag online appointment ako at
nakapag fill up ng mga required dics bago pumunta ng RDO. Kaya kahit kulang sa tulog, push
pa rin sa pag bangon ng maaga para maka pag register.

- Royce Ortega | Online Freelancer

First of all, thank you sir George Mikhail Aurelio para sa DIY guide, sobrang helpful non.
Navery good po ako kanina dahil complete reqs and halos iba ay familiar na ko (dahil na din
yun sa panunuod ko ng mga videos ni Sir George!)

- Cliene Angeles | Online Freelancer

2
Hello guys! George here,

I’m the founder of GA Consulting. I together with my team are empowering Online Freelancers
through simple & stress-free tax compliance.

As I promised. I will update this DIY guide every year, so here is the 2024 version. The very first
version of this guide is the 2021 version. Since then, it has helped thousands of freelancers
become BIR Registered Freelancers and also with BIR tax compliance.

It’s important that the guide is updated yearly to make the tax period or the dates updated and
include all the BIR updates that have a direct effect on Online Freelancers' BIR Registration and
BIR Tax Compliance.

There are a lot of changes in the 2024 version compared to the 2023 version due to the new
BIR process and tax law updates.

All the information in this guide is based on our experience working with our clients and with the
BIR, our community, and the feedback of freelancers who were successful in registering their
freelance business in the BIR using this DIY guide.

I hope this guide will help you with your BIR Registration and BIR Ongoing Tax Compliance.

Congrats on being part of the 1%!

You heard it right! BIR Registered Online Freelancers are the super minority in our industry, so
BIG thumbs up to you, since you’re reading this, it means that you are interested or planning to
register your freelancing business in the BIR.

Cheers!
George

3
The Best Way To Use This Guide

Do-It-Yourself Guide

If you are ‘NOT YET’ a BIR Registered Freelancer. To avoid being overwhelmed. Please only
focus on Part I - Freelancers BIR Registration. Save your time and read Part II onwards, ‘ONLY’
after you are already a BIR Registered Freelancer.

If you’re already using our previous version of the DIY guide. There are no changes on the
compliance part. Filing 1701Qv2018, 1701A and 2551Qv2018 are still the same.

Done-For-You Services

Now, if you just found this guide but are looking for someone to do it for you. Meaning you don’t
have time to DIY. We can help you with our done-for-you services.

We have 2 Flagship services:

I. Stress-Free Freelancers BIR Registration
II. Worry-Free and Time Saver Freelancers BIR Tax Compliance

Here’s the link to schedule your tax consultation call.

Consultation Call Link

YES! The tax consultation is FREE!

Whether DIY or Done-For-You, We got you covered!

4
Contents

Part I: BIR Registration as a Freelancer Complete Guide

Page 6 to Page 9

Part II: Tax Compliance - 1st Quarter of the Year

Page 10 to Page 19

Part III: Tax Compliance - 2nd Quarter of the Year

Page 20 to Page 27

Part IV: Tax Compliance - 3rd Quarter of the Year

Page 28 to Page 35

Part V: Annual Income Tax Return

Page 36 to Page 43

Part VI: Percentage Tax Return Guide

Page 44 to Page 46

Part VII: Manual Books of Account

Page 47 to Page 48

Part VIII: Filing & Payment Deadlines

Page 49

Part IX: Closing

Page 50

Part X: More DIY Guide Feedback

Page 51 to Page 55

Part XI: Freelance Business Tax 101 Video Guides

Page 56

5
 Part I

BIR Registration as a Freelancer Complete Guide

First and very important is to know your BIR Revenue District Office (RDO). You’re only allowed
to register in the RDO assigned to your ‘business address. For most freelancers, their business
address is their home address.

Video Guide - How To Know your BIR RDO | Revenue District Office

Once you know your RDO. Let’s proceed with the requirements.

Estimated Total Cost to Register:

1. Official Receipt: 10 Booklet 2,000

2. 1 Cash Receipt Book 50
3. 1 Documentary Stamp Tax 30
Total P2,080

Requirements to register your Freelance Business:

1. Taxpayer Identification Number

2. BIR Form 1901 - Application for Registration - 2 Copies
3. Valid ID - with birthdate and address
4. Occupational Tax Receipt. Selected RDOs only

Detailed explanation per requirements:

1. Taxpayer Identification Number

If you don't have a TIN yet. The BIR will issue your TIN during the registration.

2. BIR Form 1901 - Application for Registration - 2 Copies

Duly filled out BIR Form 1901. Template Link.

​ ransfer of RDO
T
Suppose your old RDO is different from your new RDO. Your New RDO can process your
Transfer of RDO. It is now instant - no more waiting of 5 business days.​

Just bring two (2) copies of BIR Form 1905. Template Link.

6
Part VII of the BIR Form 1901 - Receipts and Invoices

Ask for help from the BIR Officer on this part.

You will ask the BIR officer who is processing your registration if you want them to also process
the Official Receipts (O.R.) printing.

The minimum cost of 10 booklets with 50 pcs receipt per booklet is around 1,500 to 2,000. All of
the BIR RDOs have a suggested printer.

Please note that the BIR doesn’t have a printing service. They will just help to facilitate it with
the 3rd Party BIR Accredited Printers.

They will assist you with everything. Their assistance is already included in the 1.5k to 2k O.R.
payment. Just discuss with them what size of the O.R. you prefer. The standard is about ⅓ of
Short Bond Paper. 7 inches in Length and 5 inches in height. This is non-carbon and duplicate.
You may request for a Carbon O.R. but expect the price to be higher.

We recommend duplicate O.R. only. Triplicate O.R. is not necessary and tedious to use.

3. Valid ID - with birthdate and address.

Ensure that your address is current and the same as the one you will use in your
registration. If you don’t have one, you need to get a barangay certificate with your home
address that you will use as your ‘business address’.

4. Occupational Tax Receipt (OTR) - Selected RDOs only

You will get this in your Municipal Hall, usually the same department where the
Professional Tax Receipt (PTR) is being paid.

RDO that are requesting OTR as of January 2024:

RDO 54B - Kawit West Cavite

OTR Fees: P200 to P300.

Check here if your RDO is not requesting OTR based on our community feedback:
https://www.facebook.com/groups/FreelancersBIRTaxCompliance/posts/6905497986645
37/

All Templates Link

7
 DTI Registration - Optional

DTI is optional only depending on your preference or needs.

This guide is for freelancers without DTI.

Taxpayer Type: Professional - In General
If you will get a DTI. Your Taxpayer Type will be: Single Proprietorship

Getting a DTI will require you to secure a ‘Business Permit’. This is one of the
disadvantages of having a DTI.

Check this post for the Pros and Cons of getting a DTI.
https://www.facebook.com/groups/FreelancersBIRTaxCompliance/posts/1088316015554
578

If you decide to get a DTI. You need the DTI Certificate as one of your BIR
Requirements. You need to register in the BIR 30 days from the DTI Certificate release
date to avoid penalties

No need to go to the DTI office. This can be completed through online. The certificate
will be sent in PDF. https://bnrs.dti.gov.ph/registration

Once your requirements are complete. You may now book your eAppointment.

BIR Online Appointment - Recommended

Check if your RDO is now accepting Online Appointments. This is like the passport appointment
system. Less hassle and saves a lot of time queuing.

Video Guide - BIR eAppointment System Guide | Hassle-Free BIR Processing

Here’s what you’ll expect inside the BIR office.

1. Proceed to the window assigned for New Business Registration and submit all the
documents. Pay the thirty pesos (P30) Documentary Stamp Tax, which will be attached
to your BIR Certificate of Registration.

2. Advise the BIR officer that you need their help to process your BIR Official Receipts.

The BIR Registration should be done within the day. In some instances, they will advise you to
return for a specific day to claim your BIR Certificate of Registration.

8
Here are the BIR Registration documents that you should have now:

1. BIR Certificate of Registration.

2. Receiving copy of your BIR Form 1901 - Application for Registration.
3. BIR must issue receipt signage.

The Official Receipt printing usually takes 2 to 3 weeks. So you don't have it yet.

You are now a BIR Registered Freelancer, but you still need to register a Cash Receipt Book.
This is for the Books of Accounts registration requirement.

Buy 1 Cash Receipt Book from Office Supplies like National Book Store or Expressions or
Online like Shopee. Cash Receipt Book registration via BIR Online Registration and Update
System (ORUS). Buy the 14 Columns.

The Cash Receipt Book registration will be an online process, you will do this in your home.

Here are the guides for this:

I. ORUS Account Creation
II. Cash Receipt Book Registration Guide

After you’re done with your Cash Receipt Book Registration and receiving your BIR Official
Receipts. You are now done with your Freelancers BIR Registration.

Here are the Complete BIR Registration Documents that you should have:

1. BIR Certificate of Registration

2. Receiving copy of your BIR Form 1901 - Application for Registration
3. BIR must issue receipt signage
4. BIR Registered Cash Receipt Book
5. BIR Official Receipt

Note: The Official Receipt printing usually takes 2 to 3 weeks. You may still don’t have it yet.

Congratulations! You’ve completed your BIR Registration!

Stop here.

Part II onwards is for the Tax Compliance. This will only matter once you’re done with your BIR
Registration.

If you need any clarification or have any questions, feel welcome to ask for help in our
community, Freelancers BIR Tax Compliance Support Group.

9
 Freelancers BIR Tax Compliance

Ready to file your first Income Tax Return? Awesome!

Important. In our Tax Compliance guide, we will use Freelancer Professional.

BIR COR Sample - Professional availing 8%. No Percentage Tax.

Question: Can I still use this guide even if I have a DTI or I’m registered as a Freelancer Single
Proprietor?

Yes. The only difference is what to tick or choose on the Taxpayer/Filer Type & Alphanumeric
Tax Code (ATC):

Taxpayer/Filer Type
Without DTI: Professional
With DTI: Single Proprietor

Alphanumeric Tax Code (ATC)

Without DTI: II017 Income from Profession-8% IT Rate
With DTI: II015 Business Income-8% IT Rate

Important. We always follow our BIR Certificate of Registration (COR). Double-check your
‘Taxpayer Type’ in your COR. There are instances where even without DTI, you may be
registered as a Single Proprietorship, and vice versa. Even with DTI, you may be registered as
a Professional.

10
 Part II

Tax Compliance - 1st Quarter of the Year

BIR Tax Forms needed to file:

1. BIR Form 1701Q1v2018 - Quarterly Income Tax Return

1st Quarter Tax Period is from January 2024 to March 2024.

Requirements:

1. Total Income for January 2024 to March 2024.

2. Latest eBIRForms.
3. File the BIR Form 1701Q1v2018 - 1st Quarter
4. After you receive the BIR Tax Return Receipt Confirmation.

5. Use Google Drive or Dropbox to back up your files online. This is important, so that even
if your computer breaks, your files are safe.

6. Update the Cash Receipt Book using the Income Summary

Income Summary Link

All taxpayer information used is for presentation purposes only.

Important: Use capital letters for all when filling out eBIRFroms and filing Income Tax
Returns

Taxpayer Name
First: George Mikhail
Middle: Rulloda
Last: Aurelio

TIN: 122-456-789-000 (For Example Only)

RDO Code: 028
Zip Code: 0
Email Address: [email protected]
Tax Option: 8% Income Tax Rate
Birth Date: September 9, 1991
Civil Status: Married

11
Freelance Business: Virtual Assistant
BIR Registration Date: January 23, 2024
Registered Address: Your Complete Address
Telephone Number: 0

Visual Step by step presentation

1. Download and install the eBIRForms.

https://www.bir.gov.ph/index.php/eservices/ebirforms.html

2. Run the eBIR Software and fill out your profile using your BIR Certificate of Registration.
Every detail is important. Make sure all the information is correct. This will be used in all
your eBIR Tax Returns filing.

Profile Guide

12
3. Choose BIR Form 1701Qv2018 and click Fill-up.

4. Confirm Taxpayer Identification Number and Email and click submit.

This is to double-check your TIN and email. This will not pop out for future filings.

13
5. Click OK.

6. Click the Fill-up and OK. This time you will be directed already to the Tax Return.

14
BIR Form 1701Q version 2018 Tax Preparation

PART I

1. For the Year: 2024

2. Quarter: First
3. Amended Return: No
4. Number of Sheet/s Attached: 0
5. TIN: Double-Check
6. RDO Code: Double-Check
7. Taxpayer/Filer Type: Professional
8. Alphanumeric Tax Code (ATC): II017 Income from Profession-8% IT Rate
9. Taxpayer Name: Double-Check
10. Address: Double-Check
11. Date of Birth: 09/09/1991
12. Email Address: Double-Check
13. Citizenship: Filipino
14. Foreign Tax Number: Blank
15. Claiming Foreign Tax Credits?: No
16. Tax Rate: 8% on Gross Sales
16A. Not applicable for 8% Taxpayer

15
1701Q - Page 1

PART II - Background Information on Spouse - Leave Blank

Even if you’re married, and based on our experience. Most of the time your spouse will file
his/her income tax return separately.

PART III - Total Tax Payable - Automatic

PART IV - Leave Blank
PART V - Schedule I - Skip as we use the 8%
PART V - Schedule II - For 8% IT Rate

47 - Total 1st Quarter Income: 240,000 - Income Summary Link

48 - Leave Blank
49 - Automatic
50 - Leave Blank
51 - Automatic
52 - 250,000
Non-Taxable Income P250,000 Per Year for Individuals
53 - Automatic

16
54 - Automatic
Schedule III - Tax Credits/Payments - Leave Blank
Schedule IV - Leave Blank
This is for penalty computation if you have failed to file and pay your taxes on the required
deadlines.

Page 2

17
Click Validate - Validation successful prompt if everything is in order. Click OK.

Click - Submit / Final Copy

Are you sure you want to submit? OK
eBIR Forms Terms of Service Agreement (TOSA) - Click OK

After submission you will receive a Tax Return Receipt Confirmation for a few hours.

Print in PDF the BIR Form 1701Q Tax Return and the TRRC received for your reference and
proof of filing.

18
 Tax Return Receipt Confirmation - For Example Purposes ONLY

Since there is no tax due for the 1st Quarter, due to income below P250,000. You’re all done
with the first quarter ITR 2024 Filing.

BIR Form 2551Qv2018 - Percentage Tax Quarterly

As we opt to use the 8% Income Tax Rate. One of the features of the 8% is the exemption in
paying the 3% Percentage Tax.

8% Taxpayers normally don’t have a Percentage Tax Quarterly - 2551Q in the BIR Certificate of
Registration (COR) like what we are using here in our example.

But if you have 2551Q in your COR. You need to file a ‘zero filing’ return to avoid Open Cases.

Zero Filing Guide on Part VI.

19
 Part III

Tax Compliance - 2nd Quarter of the Year

BIR Tax Forms needed to file:

1. BIR Form 1701Q1v2018 - Quarterly Income Tax Return

2nd Quarter Tax Period is from April 2023 to June 2023.

Requirements:

1. Total Income for April 2024 to June 2024.

2. Latest eBIRForms.
3. File the BIR Form 1701Q1v2018 - 2nd Quarter
4. After you receive the BIR Tax Return Receipt Confirmation.
If with payment. Pay the Tax Due using Maya App.

5. Save the Maya Payment Receipts. Use Google Drive or Dropbox to back up your files
online. This is important, so that even if your computer breaks, your files are safe.

6. Update the Cash Receipt Book using the Income Summary

Income Summary Link

20
BIR Form 1701Q version 2018 Tax Preparation: 2nd Quarter

Your profile is already saved in your eBIR. Just fill out your TIN and your data will automatically
be populated.

For first-time filers, you need to fill out everything. All information should be correct and based
on your BIR Certificate of Registration.

Choose BIR Form 1701Qv2018 and click Fill-up.

21
PART I

1. For the Year: 2024

2. Quarter: Second
3. Amended Return: No
4. Number of Sheet/s Attached: 0
5. TIN: Double Check
6. RDO Code: Double Check
7. Taxpayer/Filer Type: Professional
8. Alphanumeric Tax Code (ATC): II017 Income from Profession-8% IT Rate
9. Taxpayer Name: Double-Check
10. Address: Double-Check
11. Date of Birth: 09/09/1991
12. Email Address: Double Check
13. Citizenship: Filipino
14. Foreign Tax Number: Blank
15. Claiming Foreign Tax Credits?: No
16. Tax Rate: 8% on Gross Sales
16A. Not applicable for 8% Taxpayer

22
1701Q - Page 1

PART II - Background Information on Spouse - Leave Blank

Even if you’re married, and based on our experience. Most of the time your spouse will file
his/her income tax return separately.

PART III - Total Tax Payable - Automatic

PART IV - Leave Blank

PART V - Schedule I - Skip as we use the 8%

PART V - Schedule II - For 8% IT Rate

47 - Total 2nd Quarter Income: 240,000

Income Summary Link

23
48 - Leave Blank
49 - Automatic
50 - Fill it up using the BIR Form 1701Qv2018: 1st Quarter ITR #51.
51 - Automatic
52 - 250,000
Non-Taxable Income P250,000 Per Year for Individuals
53 - Taxable Income - Automatic: 230,000
54 - Tax Due - Automatic: 18,400

Schedule III - Tax Credits/Payments

None.

Schedule IV - Leave Blank

This is for penalty computation if you fail to file and pay your taxes on the required
deadlines.

24
1701Q - Page 2 - 2nd Quarter

25
Click Validate - This will prompt if everything is in order.

Click - Submit / Final Copy

Are you sure you want to submit? OK
eBIR Forms Terms of Service Agreement (TOSA) - Click OK

After submission, you will receive a Tax Return Receipt Confirmation for a few hours.

Print in PDF the Tax Return and the TRRC received for your reference and proof of filing.

After receiving the TRRC. Proceed to payment using Maya.

26
Maya payment guide: Double-check all the data before confirming.

27
 Part IV

Tax Compliance - 3rd Quarter of the Year

BIR Tax Forms needed to file:

1. BIR Form 1701Q1v2018 - Quarterly Income Tax Return

3rd Quarter Tax Period is from July 2024 to September 2024.

Requirements:

1. Total Income for July 2024 to September 2024.

2. Latest eBIRForms.
3. File the BIR Form 1701Q1v2018 - 3rd Quarter
4. After you receive the BIR Tax Return Receipt Confirmation.
5. Pay the Tax Due using Maya App.

6. Save the Maya Payment Receipts. Use Google Drive or Dropbox to back up your files
online. This is important, so that even if your computer breaks, your files are safe.

7. Update the Cash Receipt Book using the Income Summary

Income Summary Link

28
BIR Form 1701Q version 2018 Tax Preparation: 3rd Quarter

Your profile is already saved in your eBIR. Just fill out your TIN and your data will automatically
be populated.

For first-time filers, you need to fill out everything. All information should be correct and based
on your BIR Certificate of Registration.

Choose BIR Form 1701Qv2018 and click Fill-up.

29
PART I

1. For the Year: 2024

2. Quarter: Third
3. Amended Return: No
4. Number of Sheet/s Attached: 0
5. TIN: Double Check
6. RDO Code: Double Check
7. Taxpayer/Filer Type: Professional
8. Alphanumeric Tax Code (ATC): II017 Income from Profession-8% IT Rate
9. Taxpayer Name: Double Check
10. Address: Double Check
11. Date of Birth: 09/09/1991
12. Email Address: Double Check
13. Citizenship: Filipino
14. Foreign Tax Number: Blank
15. Claiming Foreign Tax Credits?: No
16. Tax Rate: 8% on Gross Sales
16A. Not applicable for 8% Taxpayer

30
1701Q - Page 1

PART II - Background Information on Spouse - Leave Blank

Even if you’re married, and based on our experience. Most of the time your spouse will file
his/her income tax return separately.

PART III - Total Tax Payable - Automatic

PART IV - Leave Blank

31
PART V - Schedule I - Skip as we use the 8%
PART V - Schedule II - For 8% IT Rate

47 - Total 3rd Quarter Income: 120,000 - Income Summary Link

48 - Leave Blank
49 - Automatic
50 - Fill it up using the 2nd Quarter ITR #51: 480,000
51 - Automatic: 600,000
52 - 250,000
Non-Taxable Income P250,000 Per Year for Individuals
53 - Taxable Income - Automatic: 350,000
54 - Tax Due - Automatic: 28,000

Schedule III - Tax Credits/Payments

56. Tax Payment for the 2nd Quarter: 18,400
63. Tax Payable: 9,600

You will notice that the tax due is still 8% of the 3rd Quarter Income (120,000 x 8%).
Use this to check if your figures are correct.

Schedule IV - Leave Blank

This is for penalty computation if you have failed to file and pay your taxes on the required
deadlines.

32
1701Q - Page 2 - 2nd Quarter

33
Click Validate - Validation successful prompt if everything is in order.

Click - Submit / Final Copy

Are you sure you want to submit? OK
eBIR Forms Terms of Service Agreement (TOSA) - Click OK

After submission, you will receive a Tax Return Receipt Confirmation for a few hours.

Print in PDF the Tax Return and the TRRC received for your reference and proof of filing.

After receiving the TRRC. Proceed to payment using Maya.

34
Maya payment guide: Double-check all the data before confirming.

35
 Part V

Annual Income Tax Return

BIR Tax Forms needed to file:

1. BIR Form 1701A - Annual Income Tax Return (NEW)

Annual ITR Tax Period is from January 2024 to December 2024.

Requirements:

1. Total Income For the year 2024 from January 2024 to December 2024.
2. Latest eBIRForms.
3. File the BIR Form 1701A - Year 2024
4. After you receive the BIR Tax Return Receipt Confirmation.
5. Pay the Tax Due using Maya App.

6. Save the Maya Payment Receipts. Use Google Drive or Dropbox to back up your files
online. This is important, so that even if your computer breaks, your files are safe.

7. Update the Cash Receipt Book using the Income Summary

Income Summary Link

36
BIR Form 1701A version 2018 Tax Preparation: Annual Income Tax Return

Your profile is already saved in your eBIR. Just fill out your TIN and your data will automatically
be populated.

For first-time filers, you need to fill out everything. All information should be correct and based
on your BIR Certificate of Registration.

Choose BIR Form 1701A - Annual Income Tax Return (NEW) and click Fill-up.

37
PART I

1. For the Year: 2024

2. Amended Return: No
3. Short Period Return: No
4. TIN: Double Check
5. RDO Code: 28 - Double Check
6. Taxpayer/Filer Type: Professional
7. Alphanumeric Tax Code (ATC): II017 Income from Profession-8% IT Rate
8. Taxpayer Name: Double Check
9. Address:Double Check
10. Date of Birth: 09/09/1991
11. Email Address: Double Check
12. Citizenship: Filipino
13. Claiming Foreign Tax Credits?: Blank
14. Foreign Tax Number: Blank
15. Contact Number: 0
16. Civil Status: Married
17. If married, spouse has income: Yes
18. Filing Status: Separate Filing

PART II - Total Tax Payable - Automatic

PART III - Leave Blank

PART IV.A - Leave Blank as we use the 8%

PART IV.B - For 8% IT Rate

47A - Total year 2024 Income: 840,000

Income Summary Link

48A - Leave Blank

49A - Automatic
50A - Leave blank
51A - Leave blank
52A - Automatic - Leave blank
53A - Total Taxable Income - Automatic: 840,000
54A - Standard Allowed Deduction: 250,000
55A - Taxable Income: 590,000
56A - Tax Due - Automatic: 47,200

38
PART IV.C - Tax Credits/Payments
58A. Tax Payments for the First Three (3) Quarters: 28,000
1st: Zero
2nd: 18,400
3rd: 9,600
Total: 28,000

64A. Total Tax Credits/Payments: 28,000

65A. Tax Payable: 19,200

You will notice the tax due is still 8% of the 4th Quarter Income (240,000 x 8%) = 19,200
Use this to check if your figures are correct.

Part V - Background Information on Spouse

Leave Blank - Separate Filing

39
1701A Page 1

40
1701A Page 2

41
Click Validate - Validation successful prompt if everything is in order.
Click - Submit / Final Copy

Are you sure you want to submit? OK

eBIRForms Terms of Service Agreement (TOSA) - Click OK

After submission, you will receive a Tax Return Receipt Confirmation for a few hours.
Print in PDF the Tax Return and the TRRC received for your reference and proof of filing.

After receiving the TRRC. Proceed to payment using Maya.

42
Maya payment guide:

43
 Part VI

BIR Form 2551Qv2018 - Zero Filing Guide for 8% Taxpayers

If your BIR COR has a Percentage Tax - Quarterly, BIR Form 2551Q under your Tax Types, you
need to file zero file to avoid open cases. Zero file means, filing the tax return without any tax
payment.

BIR COR with 2551Q

With 2551Q? Follow this guide.

Without 2551Q - Ignore this guide.

44
Step-by-step Guide

Important Guidelines:
I. We will only present the first quarter 2551Q as an example.
Deadline is April 25, 2024. Every 25th day after the taxable quarter.

II. We will just include the first quarter for your reference. You just have to repeat this for
2nd,3rd, and 4th Quarter.

III. Take note of the deadline. Percentage Tax Quarterly Deadline is earlier than Quarterly
Income Tax Return. It is highly recommended that you follow the Percentage Tax Quarterly for
filing both.

Step 1: Fill out the following:

1. Calendar
2. 2024
3. Quarter: 1st
4. 8% Income Tax Rate on gross sales/receipts

Step 2: Validate and Submit/Final Copy

Are you sure you want to submit? OK
eBIR Forms Terms of Service Agreement (TOSA) - Click OK

Step 3: Print in PDF and save for your reference and proof of filing.

Step 4. After receiving the TRRC. Print and save together with the BIR Form 2551Qv2018.

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BIR Form 2551Q Guide Example

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 Part VII

Manual Books of Account Guide

One of the features of the 8% Income Tax Rate option. We are only required to monitor our
Cash Receipts/Sales/Revenue. No need to write your expenses in the Cash Disbursement
Book.

You just have to copy manually (YES handwritten) to Cash Receipt Book the data in your
Income Summary.

Income Summary Link

In case you registered other books like the General Journal, General Ledger, and the Cash
Disbursement Book. Just keep it.

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 Cash Receipt Book Sample

You just have to copy manually (Handwritten) to Cash Receipt Book the data in your Income
Summary.

Here’s the video guide:

Freelancers Guide for BIR Official Receipt and BIR Books of Account

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 Part VIII

Filing & Payment Deadlines

It is recommended to file and pay early every after the taxable quarter. The system traffic is
higher when you file closer to the deadline.

Per experience. If you file on the exact deadline, receiving the Tax Return Receipt Confirmation
takes longer. It might take weeks, instead of the usual 1 hour or less.

For Taxpayers with 2551Q. It is recommended to file the 1701Q and 2551Q on the same day.
So make the 2551Q deadline to be your deadline on both the 1701Q and 2551Q.

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 Part IX

Closing

You now have the step-by-step guide to register and file your tax returns!

I will update this guide every year. If there are new BIR Regulations that will affect Freelancers,
they will be announced and discussed inside our community, Freelancers BIR Tax Compliance
Support Group. So make sure to join the group.

What more can you learn in our Support Group?

1. Video Guides!! Yes, we are also making a quarterly video guide to supplement this
eBook guide for you.
2. Raise your concerns from the DIY guide. Most of your questions are already discussed
inside the group.
3. Tax Deadline Reminders.
4. Tax Planning.
5. Support group with fellow Freelancers with regards to Tax Compliance.
6. Inside the group I together with the GA Consulting team, and fellow Freelancers will try
our best to answer all your questions regarding BIR Tax Compliance.
7. Members' Freelancing success stories.
8. Members are sharing the goals they have achieved as a BIR Registered Freelancer.
9. YES, it is FREE!!

Facebook Group link:

Freelancers BIR Tax Compliance Support Group

Maraming Salamat! I wish you and your Freelance Business all the success!

George Mikhail R. Aurelio

Founder & Freelancers Tax Advisor at GA Consulting

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 Part X

More DIY Guide Feedback

Home Goals - Achieved!

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You’re Next!! :)

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 Part XI

Freelance Business Tax 101 Video Guides

Here are my recommended videos. If you want to learn more about Freelance Business
Taxation.

a. QUICK OVERVIEW | Freelancers BIR Registration and Freelan…

b. 8% Income Tax Rate | Graduated Income Tax | OSD | Itemized …

c. Freelancers Guide for BIR Official Receipt and BIR Books of Ac…

d. Tax Payment Guide via Maya | Hassle-Free Tax Payment

e. Freelancers BIR Tax Penalties | BIR Late Filing & Late Payment

f. Income-Based Tax Computation for Freelancers (e.g. ₱100k, ₱…

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 About the Author

George eats, sleeps, and breathes Freelancers BIR Registration and Freelancers BIR Tax
Compliance.

He is a Freelancers Tax Advisor and the founder of GA Consulting. As a Freelancer himself, he

notices the lack of information and support for Freelancers regarding BIR matters. That’s the
reason that he decided to exclusively support and empower Freelancers through simple and
stress-free tax compliance.

Get in touch with George on Facebook, TikTok, and inside the Freelancers BIR Tax Compliance
community.

Community
Facebook
TikTok
YouTube
LinkedIn

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