Guides

Clear walkthroughs for business registration and compliance

Percentage Tax Under Section 116: A Guide for Non-VAT Businesses

What the 3% percentage tax is, who has to pay it, who is exempt, and how Form 2551Q works alongside the 8% income tax option.

A grounded comparison of liability, registration, taxes, and ongoing work for a Philippine sole proprietorship and One Person Corporation.

A practical guide to eligibility, computation, election, and filing under the 8% income tax option in the Philippines.

A practical registration checklist covering DTI, BIR, local permits, invoices, and records for a Philippine sole proprietorship.

Who may file BIR Form 1701-MS, when it is due, and what to check before preparing the annual income tax return.