Yashmin LumbaoMM Entrep A10May 23, 2011

BIR – Bureau of Internal Revenuemain revenue agency of the Phils.mandated by law to assess and

collect all national internal revenue taxes, fees and charges

to enforce all forfeitures, penalties and fines connected therewith

Vision: The BIR is an institution of service excellence manned by people with integrity and professionalism

Mission:The BIR shall collect internal revenue taxes for the government

Application for Taxpayer Identification Number (TIN)

Registration of books of accountsApplication for authority to print

receipts and invoicesApplication for permit to adopt

Computerized Accounting System (CAS)

Application for permit to use Cash Register Machine and/or Point of Sale Machine

Application for Registration Information Update

When: before commencing the business

Where: RDO having jurisdictionAnnual registration fee (P500)

before Jan. 31 (if gross receipts > P100,000)

Income TaxWithholding tax (EWT, CWT)

Estate and Donor’s TaxValue Added TaxPercentage TaxExcise TaxDocumentary Stamp Tax

Civil Penalties InterestPenal LiabilityImprisonment

Run after tax evaders

Premyo sa resibo campaign

Oplan Kandado

Website: www.bir.gov.phHotline: 981-8888

www.bir.gov.phNational Internal Revenue Code

Yashmin LumbaoMM Entrep A10May 23, 2011