Philippines · Tax Compliance
Filing calendars, registration thresholds and the official tax authority.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
National taxes are administered by the Bureau of Internal Revenue: a business registers for a Taxpayer Identification Number, then files income tax, value-added tax or percentage tax, and withholding returns electronically. The half that catches newcomers is local: cities and municipalities levy their own business tax and require an annual permit, which is assessed separately from anything the BIR collects.
- Register for a TIN with the BIR before operating; filings are made electronically.
- Local government business tax and the annual permit are separate from national tax.
- Whether you fall under VAT or percentage tax depends on registration and turnover.
- Bureau of Internal Revenue (BIR)
National tax registration and filing.
Government portals
- Bureau of Internal Revenue (BIR) — TIN registration, income tax and VAT filing, and official receipts.
- Bureau of Immigration — Visa extensions, the ACR I-Card, work visas and exit clearance.
- Department of Trade and Industry (DTI) — Sole-proprietorship business-name registration and trade regulation.