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Usual business registration would be:
DTI (if sole proprietor) /SEC (if corporation) LGU (Mayor’s Permit) BIR
For online businesses- based on RMC 60-2020, no need to apply for a mayor’s permit.
Hence, the process would be DTI/SEC BIR
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Dahil magastos magincorporate ng isang corporation, your first step would be to register sa DTI, apply for the lowest scope (which is barangay) – 200 pesos + 30 pesos documentary stamp tax.
Online application link: https://bnrs.dti.gov.ph/registration/create
Final output: DTI Certificate
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Fill-up the 1901 FORM – downloadable in the link below:
https://www.bir.gov.ph/…/1901%20Jan%202018%20ENCS%20V4_03.0…
Kung anong area of jurisdiction ung nasasakupan ng place of business nyo/residential address nyo na nilagay sa DTI registration. Click the link below to check anong BIR office ang nasasakupan nyo.
https://www.bir.gov.ph/…/dire…/revenue-district-offices.html
If walang printer sa bahay, libre itong forms sa mismong BIR offices, pwedeng dun nalang mag fill-up or if malapit lang kayo sa office ko (Silang – Tagaytay), I’ll give you a copy,
Things to bring sa BIR
1.) 2 copies of filled-up 1901 FORM – if u need help for this, you may ask the BIR office how to fill this up.
2.) Government issued – ID – (Driver’s license, passport, PRC license, etc.) if walang kahit ano, Birth certificate will do.
3.) DTI certificate (From 1st step)
4.) 500 pesos to pay for the registration fee and 30 pesos for the documentary stamp taxes
5.) 2000 pesos – 3000 pesos for the printing of the 10 booklets of receipts/invoices – eto ung pinakacostly sa lahat – and depende sa printer/BIR branch ung prices.
Final outputs:
1. Certificate of Registration – form 2303
2. BIR stamped-1901 form
3. “Notice to issue receipt/Invoice”
4. Annual Registratio Fee – 0605 Form
5. BIR Printed Receipt/Invoice or
5.1. ATP – Authority to Print which hahanap kayo ng printer para makapagpaprint ng receipts/invoices.
Note: Magiiba lang ng kaunti ung process – if meron kayong existing TIN number, Ung TIN number nyo is registered on a different RDO (For example, working kayo sa Makati and ung online selling business will be registered sa home address nyo – Cavite), or wala pa kayong existing TIN at all. Pero everything can be sorted out in the BIR office itself.
Total Cost of Registration
DTI – 230 pesos
BIR -2,530 pesos – 3,530 pesos (depending on the printer’s price)
More or less, 3,000 – 4,000 ung magagastos nyo for the registration- bulk of this would be for the printing of receipts. And take note that that there are only 10 booklets, 50 pcs per booklet – a total 500 pieces of receipts/invoices. Please take this into account when you are selling since 1 piece of receipt/invoice may cost you 4 pesos – 6 pesos.
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Mejo complicated ung filing of taxes but I will only give the simplest recommendation which I think would benefit most of the online sellers.
Upon registration if you think hindi aabot ng 250,000 ang ANNUAL sales mo, ask the BIR personnel that you will avail the 8% tax in the initial registration. Your first 250,000 would be non-taxable. Hence, kailangan lang natin mag file every quarter ng sales declaration. The filing and payment of this tax type will be on a quarter basis, meaning you will only have to file 4 times in a year and an annual registration fee of 500php every January.
Tax strategies and approaches would differ accordingly and it’d be lengthy for me to discuss them here, so kung may questions kayo, I’ll try to answer them.
As for the filing of taxes with E-BIR software, mahirap ipost since this is technical and could result to penalties kapag mali ung nagawa, better to consult with BIR or accountants kung papano ung detailed filing ng taxes.
credits to Mr. Kim Torres
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