Online seller on Shopee, Lazada, TikTok Shop or GCash: your forms
You sell through e-marketplaces or get paid through e-wallets, are registered with BIR, and want the platforms' 1% withholding and your quarterly returns handled.
Forms in this pack: Sworn Declaration of Gross Remittances; Quarterly income tax (1701Q); Quarterly percentage tax (2551Q); Annual income tax (1701A).
Sworn Declaration of Gross Remittances: If your remittances from all platforms will not exceed ₱500,000 this year: have BIR receive it, then give it to each platform when you apply and by January 20 each year. Without it the platform withholds automatically.
Quarterly income tax (1701Q): Three times a year; the 1% withheld by the platforms (on their 2307) is credited here.
Quarterly percentage tax (2551Q): Only if you are not on the 8% income tax rate.
Annual income tax (1701A): Every April 15, for the year before.
E-marketplaces and e-wallets withhold 1% on one-half of your gross remittances once they pass ₱500,000 in the year, or from the start if you gave them no BIR-received sworn declaration (RR 16-2023; RMC 8-2024).
The sworn declaration is in the form of RMC 8-2024 Annex "A", received by BIR, given to the platform when you apply and then on or before the 20th day of the first month of each taxable year.
Platforms pay only into an account under your BIR-registered trade name — not a personal account (RMC 8-2024).
Not for: Sellers not yet registered with BIR (start with Start a business on your own — platforms ask for your BIR Certificate of Registration), or VAT-registered sellers.
Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.