Micro business on the 8% income tax: your forms
A sari-sari store, online seller or freelancer who chose the 8% income tax rate, with no employees.
Forms in this pack: Register with BIR and choose the 8% rate; Quarterly income tax; Annual income tax return; Update or close your registration; Pay a BIR penalty or other payment.
Not for: A business with employees (see Small office), a BMBE-registered business (BMBE cannot use the 8% rate), or gross sales above PHP 3 million.
Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.