Andi Dela Torre - ANDLTORRE.COM
BIR Registration for Freelancers in the Philippines (Self-Employed Professionals) 2022
While it's great not to worry about filing taxes as a freelancer, many advantages come with registering with the Bureau of Internal Revenue (BIR).
These include attracting better clients, contributing to the country's development, and getting your income tax return (ITR), which helps with visa application, obtaining loans, or other transactions. Having said that, if you plan to register as a self-employed individual soon, keep reading. We'll talk about the requirements and the simplified process in this post.
Requirements for Getting your Certificate of Registration (COR)
Note: There is no need to obtain a Mayor’s Permit for self-employed professionals. Only businesses occupying a physical space are required to do so; to ensure compliance with city or municipality ordinances.
Occupational Tax Receipt (OTR) for non-PRC professionals (digital marketers, IT consultants, communications professionals, freelance writers, financial consultants, etc.c); OR Professional Tax Receipt (PTR) for PRC-licensed individuals (psychometricians, lawyers, real estate brokers, accountants, dentists, teachers, etc.,)
Photocopy of Birth Certificate
Photocopies of two (2) Valid IDs
Two (2) copies of BIR Form 1901- Application for Registration
Three (3) copies of BIR Form 1905- Payment Form (for MANUAL PAYMENTS), or a;
Printed copy of GCash Receipt if you paid via GCash (see process on the bottom part of this post);
Books of Accounts (Ledger Notebook and Journal Notebook);
Two (2) copies of BIR Form 1906- Application for Authority to Print Receipts and Invoices;
Sample layout of Official Receipt (OR), and receipt of payment made to the printer.
Please ask your preferred printer in advance for the receipt layout. You should have it with you when you submit your requirements.
For convenience, you can also have your receipts processed in your (BIR) district office. They usually recommend a printer that can prepare your layout in less than 10 minutes. I recommend this because it’s way more convenient and will save you a lot of time. You can ask the officer at the "New Business Registration Registrants Counter" about this.
To those who prefer obtaining the services of other printing shops, remember that the printer has to be accredited by the BIR. For a list of BIR-accredited printers, click here.
→ Bring extra photocopies of your documents, an envelope, and a pen.
Step by Step Process for Getting your COR
Compile your requirements and organize them in a folder.
Go to the BIR Office and get a queueing number for the New Business Registrants Counter (NBRC).
Present complete requirements. I suggest going to the office early so you can finish the whole process within the day. It took me two days to get my COR because I arrived late during my first visit to the BIR.
The officer will ask you a few questions about your profession. Explain it as clearly as you can.
Wait for your Certificate of Registration, Authority to Print (ATP), and "Ask for a Receipt" notice.
Getting your Official Receipts
Once you get your ATP, it is best to submit it to your printer right away.
IMPORTANT: You must print your official receipts within 30 days of getting your Certificate of Registration, or else you will have to secure an ATP again.
It normally takes 2-3 weeks to get your receipt booklets.
Registering your Books of Accounts
Go to the stamping area with your books (Journal Notebook and Ledger Notebook for Non-VAT);
Stamp the first page of both books;
Fill out the items on the stamp;
Go to the Books of Accounts counter, then submit photocopies of your IDs, BIR Form 1906, as well as your books. That’s it!
𝗛𝗼𝘄 𝘁𝗼 𝗣𝗮𝘆 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗙𝗲𝗲 𝘃𝗶𝗮 𝗚𝗖𝗮𝘀𝗵:
Open your GCash account, go to PAY BILLS.
Select GOVERNMENT from the categories.
Type payment details (Form Series: click 0600 then select 0605, Tax Type: RF, Branch Code: 00000, Return Period: Last day of the year)
Confirm details and payment amount of ₱530.00
Pay then take a screenshot of your receipt.
That would be all. Make sure to check out other helpful articles on the blog page!
Stay safe and well.