What changed, and what others still get wrong
Outdated advice we correct
Pay BIR's ₱500 annual registration fee with Form 0605 every January.
Now: BIR stopped collecting the annual registration fee on 22 January 2024 under the Ease of Paying Taxes Act (RA 11976). You do not file Form 0605 for it. Source, BIR Revenue Memorandum Circular 14-2024.
The documentary stamp tax on a DTI business name registration is ₱15.
Now: DTI's BNRS adds a ₱30 documentary stamp tax to every registration fee. Source, DTI BNRS FAQ.
Service businesses issue Official Receipts as their main sales document.
Now: Since the Ease of Paying Taxes Act, the invoice is the main document for both goods and services; official receipts are supplementary. Source, BIR secondary registration page (EOPT).
A rice retailer (bigasan) needs an NFA licence.
Now: NFA's power to license rice retailers was repealed by the Rice Tariffication Law (RA 11203), effective March 2019. Source, RA 11203 implementing rules (Supreme Court E-Library).
If you also have a job, subtract ₱250,000 from your business sales before applying the 8% tax.
Now: The ₱250,000 reduction is only for people whose income is purely from business or a profession. If you also earn a salary, the 8% applies to all your gross sales, with no ₱250,000 reduction. Source, BIR Revenue Memorandum Order 23-2018.
Get your mayor's permit before you register with BIR.
Now: BIR removed the mayor's permit as a requirement for new registration. Register with BIR by your first sale or within 30 days of your DTI certificate, whichever comes first. Source, BIR RMC 57-2020 and RMC 91-2024.
Site log
- 14 November 2026: Before launch, after an owner review: registration is now shown as a suggested workflow, not a fixed chain. BIR no longer needs the mayor's permit (RMC 57-2020), and BIR registration is due by the first sale or within 30 days of the DTI, SEC or mayor's permit date, whichever comes first (RMC 91-2024).
- 14 November 2026: The 8% income tax guide now separates people with only business income (₱250,000 is subtracted) from people who also earn a salary (no ₱250,000 reduction; RMO 23-2018). The annual return guide now explains Forms 1701, 1701A and 1701-MS (RMC 20-2026).
- 14 November 2026: Other fixes: DTI territorial scope follows where the business is located, not where online buyers are; BMBE excludes licensed professional services (RA 9178); late local-tax interest is capped at 36 months (RA 7160 Sec. 168); the optional VAT rule follows TRAIN, with no ₱100,000 floor.
- 13 November 2026: Negosyo Kit built. Every national fee and form checked against the agency's own page.