Philippines · General information

Clear records.
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Philippines tax topics and official government sources.
Alongside the business tools of EZ@Work.

✓  Philippines-specific topics✓  Official sources✓  Checked 29 Oct 2026
BIRBusiness registrationCheck before commencing
12%General VAT rateZero-rated and exempt rules differ
Income taxQuarterly and annualUse the appropriate return
InvoicesGoods and servicesCheck current BIR requirements
5 yearsGeneral records ruleTiming and exceptions matter

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Topics for your business in the Philippines

01 / PHILIPPINES

Check BIR registration before starting

BIR guidance states that self-employed individuals must register electronically or manually with the relevant Revenue District Office on or before commencing business. Check the current process and documents for your situation. Creating an EZ@Work account does not register your business with the BIR.

BIR · RMC 91-2024 ↗
02 / PHILIPPINES

The general VAT rate is 12%

The general VAT rate is 12%. Zero-rated and exempt transactions have different treatment. Registration, the nature of a supply and the applicable conditions must be checked separately. This page does not determine whether your business must register or calculate VAT due.

Board of Investments · Doing Business 2026 ↗
03 / PHILIPPINES

Use the return appropriate to your situation

The BIR forms directory distinguishes quarterly business income reporting from annual returns. The appropriate form depends on your circumstances, including business-only or mixed income and the applicable tax option. Check the current forms, filing dates and eligibility with your professional. Recorded income is not automatically taxable profit.

BIR · Income tax forms ↗
04 / PHILIPPINES

Check the current invoice requirements

The BIR explains the invoice requirements for sales of goods and services under the Ease of Paying Taxes changes. VAT and non-VAT rules differ. Do not assume that an official receipt alone fulfils the current primary invoice requirements. EZ@Work invoices are not presented here as a BIR-authorised invoicing system.

BIR · RMC 77-2024 ↗
05 / PHILIPPINES

Retention generally follows a five-year rule

RR 7-2024 sets a five-year preservation period for books and supporting records, starting after the filing deadline or the actual filing date if filed late, for the year of the last entry. Records involved in pending protests or refund claims may need to be kept until final resolution, even beyond five years. This is separate from product storage terms.

BIR · RR 7-2024 ↗
06 / EZ@WORK

Organised records for your professional

Bring recorded income, expenses, payments and questions to your professional. EZ@Work provides clients, projects, tasks, time tracking and financial reports.

EZ@Work · Ezri

EZ@Work provides business organisation tools. No BIR connection, tax-return submission, automatic tax payment or BIR-authorised invoicing system is represented here. Ezri changes require your approval.

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Official sources and scope

Selected general information. Check your registration, tax year, status and obligations with the BIR and your tax professional.

Official sources checked on 29 October 2026. This page does not replace professional advice.

Frequently asked questions

Is every transaction subject to 12% VAT?

No. Registration, zero-rating, exemptions and the nature of the transaction need separate checks.

Does signing up register my business with the BIR?

No. Use the official registration process for your situation.

Are EZ@Work invoices BIR-authorised?

No BIR authorisation, accreditation or invoicing integration is represented on this page.

Does Ezri file returns or pay tax?

This page offers business organisation tools without BIR filing or automatic tax payment.

Are the Ezri figures my tax bill?

No. They are fictional Philippine-peso data illustrating business tools.

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Less admin. More room to work.

Organise business activity, recorded income and expenses, and financial reports for review with your accountant.

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Clients   •   Projects & tasks   •   Time tracking

General information only. This page does not provide tax, legal or other professional advice.Ezri and workspace previews contain illustrative sample data. Consult a qualified professional for advice specific to your business.