01 / PHILIPPINESCheck 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 / PHILIPPINESThe 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 / PHILIPPINESUse 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 / PHILIPPINESCheck 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 / PHILIPPINESRetention 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@WORKOrganised 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 · EzriEZ@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.
Explore the demo →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.