{"id":32643,"date":"2021-03-05T14:55:55","date_gmt":"2021-03-05T06:55:55","guid":{"rendered":"https:\/\/www.grab.com\/ph\/?p=32643"},"modified":"2021-03-16T16:26:07","modified_gmt":"2021-03-16T08:26:07","slug":"taxation-101-guide","status":"publish","type":"post","link":"https:\/\/www.grab.com\/ph\/blog\/driver\/taxation-101-guide\/","title":{"rendered":"TNVS Tax Guide"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"32643\" class=\"elementor elementor-32643\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3963417 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3963417\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b514983\" data-id=\"b514983\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e460c3b elementor-widget elementor-widget-video\" data-id=\"e460c3b\" data-element_type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=c1x8-iGDEtY&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d3fed8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0d3fed8\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f9e8ec elementor-widget elementor-widget-heading\" data-id=\"2f9e8ec\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Bakit Mahalaga ang Pag-File ng Taxes?\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65d4275 elementor-widget elementor-widget-text-editor\" data-id=\"65d4275\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Ito ay isang government mandatory requirement kung nagpapatakbo ka ng isang negosyo o indibidwal na nagtatrabaho. Upang makapagsimula ng isang negosyo, kailangan mong magparehistro sa BIR at magbayad ng <\/span><b>tax<\/b><span style=\"font-weight: 400\"> na naaayon.<\/span><\/li><li style=\"font-weight: 400\"><b>Ang Filing<\/b><span style=\"font-weight: 400\"> of <\/span><b>tax<\/b><span style=\"font-weight: 400\"> ay taunang obligasyon ng isang manggagawang Pilipino.<\/span><\/li><\/ul><p><span style=\"font-weight: 400\">Ang sabi sa mandate ng gobyerno, ang mga indibidwal na kumikita ng tinutukoy na halaga ng taunang kita ay dapat mag-file ng <\/span><b>tax <\/b><span style=\"font-weight: 400\">return sa loob ng isang paunang natukoy na takdang araw. The tax as calculated must be paid by the individual. Failure to pay <\/span><b>tax<\/b><span style=\"font-weight: 400\"> will invite penalties mula sa BIR.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0e5faa5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0e5faa5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c85e779\" data-id=\"c85e779\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a596b22 elementor-widget elementor-widget-heading\" data-id=\"a596b22\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Anong uri ng Tax ang dapat i File ng Peer\/Driver na TNVS\/Independent Contractors<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-523227d elementor-widget elementor-widget-text-editor\" data-id=\"523227d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol><li><b> Annual Income Tax Return<\/b><\/li><\/ol><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Ang <\/span><b>tax return<\/b><span style=\"font-weight: 400\"> 1701 ay isang form na inihain sa isang <\/span><b>tax<\/b><span style=\"font-weight: 400\"> authority na nag-uulat ng kita, gastos, at iba pang nauugnay na impormasyon sa <\/span><b>tax<\/b><span style=\"font-weight: 400\">.<\/span><\/li><\/ul><ol start=\"2\"><li><b><\/b> <b>Quarterly Income Tax Return<\/b><\/li><\/ol><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Ang BIR <\/span><b>Form<\/b> <span style=\"font-weight: 400\">1701Q, na kilala rin bilang <\/span><b>Quarterly Income Tax Return<\/b><span style=\"font-weight: 400\"> para sa Self-Employed Individuals, Estado at Trusts (Kasama ang mga may parehong kita sa Negosyo at Compensation <\/span><b>Income<\/b><span style=\"font-weight: 400\">) ay isang <\/span><b>tax return<\/b><span style=\"font-weight: 400\"> na inilaan para sa mga professionals at self-employed individuals na nakikibahagi sa isang pagmamay-ari na negosyo.<\/span><\/li><\/ul><ol start=\"3\"><li><b> Quarterly Percentage Tax Return<\/b><\/li><\/ol><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Ang BIR<\/span> <b>Form<\/b><span style=\"font-weight: 400\"> 2551Q, o kilala rin bilang <\/span><b>Quarterly Percentage Tax Return<\/b><span style=\"font-weight: 400\"> are <\/span><b>taxes <\/b><span style=\"font-weight: 400\">na ipinapataw sa mga indibidwal\/negosyong nagbebenta\/nagpapaupa ng mga produkto o serbisyo na naibukod sa Value Added <\/span><b>Tax<\/b> <span style=\"font-weight: 400\">(VAT) na may taunang benta na hindi hihigit sa 3,000,000 PHP.<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dbe05c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dbe05c7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2831b83\" data-id=\"2831b83\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aef0b29 elementor-widget elementor-widget-heading\" data-id=\"aef0b29\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Annual Income \nTax Return, Quarterly Income Tax Return &amp; Percentage Tax\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c7b69a elementor-widget elementor-widget-text-editor\" data-id=\"2c7b69a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"395\" class=\"aligncenter size-large wp-image-32653\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163132\/tax-1-700x395.png\" alt=\"\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163132\/tax-1-700x395.png 700w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163132\/tax-1-250x141.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163132\/tax-1-768x433.png 768w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163132\/tax-1-120x68.png 120w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163132\/tax-1.png 1097w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p><p><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"351\" class=\"aligncenter size-large wp-image-32652\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163131\/tax-2-700x351.png\" alt=\"\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163131\/tax-2-700x351.png 700w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163131\/tax-2-250x125.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163131\/tax-2-768x385.png 768w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163131\/tax-2-120x60.png 120w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163131\/tax-2.png 1098w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p><p><strong>Sino ang mga required mag-file?<\/strong><\/p><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Ang nagbebenta o nagpapaupa ng mga paninda.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Pag-aari o serbisyo sa kurso ng kalakal o negosyo at naibukod mula sa halaga ng idinagdag na buwis (VAT) sa ilalim ng Seksyon 109 (w) ng National Internal Revenue Code, na binago, na ang kabuuang taunang benta o ang mga resibo ay hindi lalampas sa Php 3,000,000 at na hindi nakarehistro sa VAT.<\/span><\/li><\/ul><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Ang mga indibidwal o entity na nakikibahagi sa mga industriya \/ transaksyon tulad ng nabanggit sa ibaba:<\/span><\/li><\/ul><ol><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Mga kotseng inuupahan o inuupahan ng nagmamaneho, mga kontratista sa transportasyon, kabilang ang \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 mga indibidwal nagdadala ng mga pasahero para sa pag-upa, at iba pang mga domestic carriers ng mga \u00a0 pasahero sa pamamagitan ng lupa (maliban sa mga may-ari ng hayop na may dalawang gulong na nasasakyan) at mga tagabantay ng mga garahe.<\/span><\/li><\/ol><p><span style=\"font-weight: 400\">Ang iba, tulad ng naitala sa NIRC Code (<\/span><b>At iba pa)<\/b><\/p><p><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"127\" class=\"aligncenter size-large wp-image-32651\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163129\/tax-3-700x127.png\" alt=\"\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163129\/tax-3-700x127.png 700w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163129\/tax-3-250x45.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163129\/tax-3-768x139.png 768w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163129\/tax-3-120x22.png 120w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2021\/03\/05163129\/tax-3.png 1097w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89d8b78 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89d8b78\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dda32bb\" data-id=\"dda32bb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dab3ed5 elementor-widget elementor-widget-text-editor\" data-id=\"dab3ed5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><b>Application of Certificate of Registration (COR) <\/b><\/p><p><b><i>Sino-sino ang dapat na mag file<\/i><\/b><b><i>:<\/i><\/b><\/p><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Ang bawat indibidwal na kumikita ay dapat magparehistro isang beses sa naaangkop na Revenue District Office.<\/span><\/li><\/ul><p><b>Kailan required ang taxpayer mag-apply at magbayad for registration?<\/b><\/p><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Ang mga bagong nagbabayad ng buwis ay dapat mag-apply para sa pagpaparehistro at bayaran ang bayad sa pagpaparehistro bago simulan ang kanilang negosyo. Karaniwan, ang bayad sa pagpaparehistro ay nagkakahalaga ng P500.00 gamit ang BIR Form 0605 (Payment Form). Pagkatapos nito, ang mga nagbabayad ng buwis ay dapat magbayad ng taunang bayad sa pagpaparehistro hindi lalampas ng January 31 bawat taon.<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-72bcdd1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72bcdd1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1aaf389\" data-id=\"1aaf389\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f0630f elementor-widget elementor-widget-heading\" data-id=\"1f0630f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Paano mag Register sa BIR?\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6dd384b elementor-widget elementor-widget-video\" data-id=\"6dd384b\" data-element_type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=c1x8-iGDEtY&quot;,&quot;start&quot;:&quot;285&quot;,&quot;end&quot;:&quot;765&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"Bakit Mahalaga ang Pag-File ng Taxes? Ito ay isang government mandatory requirement kung nagpapatakbo ka ng isang negosyo o indibidwal na nagtatrabaho. Upang makapagsimula ng isang negosyo, kailangan mong magparehistro sa BIR at magbayad ng tax na naaayon. Ang Filing of tax ay taunang obligasyon ng isang manggagawang Pilipino. Ang sabi sa mandate ng gobyerno, [&hellip;]","protected":false},"author":683,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21,3],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/posts\/32643"}],"collection":[{"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/users\/683"}],"replies":[{"embeddable":true,"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/comments?post=32643"}],"version-history":[{"count":6,"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/posts\/32643\/revisions"}],"predecessor-version":[{"id":32904,"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/posts\/32643\/revisions\/32904"}],"wp:attachment":[{"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/media?parent=32643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/categories?post=32643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/tags?post=32643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}