Viewing your e-Certificates is an easy way to quickly see what webinars have been identified as completed.

In order to get e-Certificate you must have:

1. Actual attendance using a valid email address
2. Indicate your complete or full name
3. Paid the corresponding event or webinar (not applicable if free webinar)
4. Connected at least 90 minutes during the webinar
5. Answer the poll questions
6. Fill-out the Post-Webinar Evaluation

When you have satisfied all the criteria or qualifiers above, you will now be eligible for an e-Certificate for the webinar you have attended. Your e-Certificate will be accessible within 2-3 working days. Simply go to “My Events” and click the blue “Certificate” button.

To learn more about printing your online e-Certificate, please watch the video below:

For best results in printing, change the setting of your browser printer to:

Margins – Select “None”
Scale – Choose “Custom” then set to “93”
Options – Include the “Background graphics” by ticking the checkbox

Click the “Save” button to close the dialog box and save settings.

The post How to View and Download your Certificate appeared first on Asian Institute of Taxation.

A. How to access the event at the day of the webinar
B. How to access the link for post webinar evaluation

To access the event on the day of the webinar, log-in to the AIT Portal at https://portal.asiantax.ph/login and click on your Dashboard.

Under “My Events” click the “Go To Event” button to get redirected to the Zoom link where the actual webinar will take place.

Once you have successfully accomplished a webinar, a Post Evaluation and Answer Poll 0/4 buttons will appear just below the event details, this link is available in the portal for 7 days. Please provide feedback on every session by completing this survey.

We will also auto-email the post-evaluation survey to the event attendees 2 hours after the event has ended.

The post What you need to know about AIT online seminars appeared first on Asian Institute of Taxation.

1. To get started, fill out the online form with your complete details. Read the Data Privacy Policy page then click the checkbox next to ‘Agree’. Proceed by clicking the ‘Register’ button.

2.You will receive a verification email asking you to verify your account, you may also try to verify using the alternative link.

3. After activating your account, return to the portal and simply enter your login credentials. You are now good to go!

The post How to Register for an AIT account appeared first on Asian Institute of Taxation.

1. Select the event you are looking to attend and proceed by clicking the Attend button.

2. A pop up screen will appear with the event details, click the Checkout button.

3. Select your preferred payment method. You may choose between PayMaya and CoinsPH. Click Checkout.

3A. For CoinsPH payments, a pop up window will appear giving you a list of options on where to pay over-the-counter.

3B. PayMaya or Credit/Debit Card

Input your Credit/Debit Card details and click Pay Now button to proceed.

5. For Successful payments, your payment will be processed via PayMaya and will be posted in your AIT account real-time.

6. For Failed Payments, a pop up screen will appear showing that the Payment has Failed. Please make sure that your PayMaya or Credit/Debit card account has enough balance to pay for the event/s. Once confirmed, you may try again immediately.

7. The user will receive an acknowledgement receipt that the webinar payment has been received. If you require an OR, you may obtain it directly from the AIT secretariat.

The post How to Select and Pay for an event appeared first on Asian Institute of Taxation.

We summarized important notes for RMC 49-2020. Here’s what you need to know.

BIR Released RMC 49-2020 to help taxpayers be tax compliant electronically. Here’s what BIR provided in RMC 49-2020.

Summary:

1. Manually – Submission thru RCO
2. Electronically – Submission through eAFS

• www.bir.gov.ph
• Click on the icon eAFS
• Upload tax return using required format (pdf )
• eAFS will issue Transaction Reference Number 
• eAFS will send email confirmation

The Bureau of Internal Revenue (BIR) as of May 20, 2020, gave Revenue Memorandum Circular No. 49-2020 (RMC No. 49-2020), which is effective immediately. The subject of this memorandum is  “Providing Additional Options in the Acceptance and Processing of the field 2019 Income Tax Return and Its Required Attachments and Providing Guidelines Thereon”.

This circular was issued to provide taxpayers options for the submission of the filed 2019 Income Tax Return and the required attachments.

• Submission Through RCO’s

Taxpayers are allowed to submit their Annual Income Tax Returns and required attachments to the Revenue Collection Office nearest to them, despite Revenue District Office jurisdiction.

1. Income Tax Return payments made thru the online payment facilities of the AABs or RCO’s shall:
2. 1. Stamp “Received” the returns
      1. Income Tax Return can only be stamped on the following pages ONLY:
         • Balance Sheet
         • Income Statement 
         • Audit Certificate (if applicable)

1. 1. 2. In case of corporations and other juridical persons have at least 2 extra copies of the Audited Financial Statements for filing with the Securities and Exchange Commission (SEC).

1. 1. Batch and forward the returns and their respective attachments to the concerned Document Processing Division of the Revenue Region
2. For Income Tax Returns filed electronically, the RCO’s/Cos will accept and stamp “Received” only on the copies of the Filing Reference Number generated from the eFPS/Email Confirmation from the eBIR Forms systems and the Financial statements of the procedures mentioned above. 
3. For accepted out-of-district returns and required attachments, the RCO’s will forward the documents to the concerned RDO’s.

• Submission Through eAFS

Any taxpayer can submit their Filed Income Tax Return and its attachments to the ITR on-line through the eAFS system of the BIR. Which can be accessed on their webpage www.bir.gov.ph.

The required attachments will be grouped into 3 document files. Taxpayers need to upload to the eAFS system a scanned PDF copy of their files and name them accordingly. View the eAFS website by clicking here.

Want to checkout the full details of RMC 49-2020? View the guidelines here.

Conveniently File and Pay your Income Tax Return with Fast File and receive a copy of your Income Tax Return in-app.

 #MakeYourTaxesCount at https://juan.tax/fast-file/

The post RMC No. 49-2020: Providing Additional Options in Accepting And Processing of the Filed 2019 ITR and Attachments appeared first on Asian Institute of Taxation.

What makes you an Individual Taxpayer?

• Resident citizens receiving income from sources within or outside the Philippines
  • Employees deriving purely compensation income from two or more employers, concurrently or successively at any time during the taxable year
  • Employees deriving purely compensation income regardless of the amount, whether from a single or several employers during the calendar year, the income tax of which has not been withheld correctly (i.e. tax due is not equal to the tax withheld) resulting to collectible or refundable return
  • Self-employed individuals receiving income from the conduct of trade or business and/or practice of profession
  • Individuals deriving mixed income, i.e., compensation income and income from the conduct of trade or business and/or practice of profession
  • Individuals deriving other non-business, non-professional related income in addition to compensation income not otherwise subject to a final tax
  • Individuals receiving purely compensation income from a single employer, although the income of which has been correctly withheld, but whose spouse is not entitled to substituted filing
  • Non-resident citizens receiving income from sources within the Philippines
  • Aliens, whether resident or not, receiving income from sources within the Philippines

Basic Registration Guidelines

1. Persons doing business online with no TIN- Register business following existing policies in securing TIN and Registration of business
2. Persons doing business online who already have TINs but the business is not yet registered-
   1. Individuals- whether the tin was issued due to ONETT or employment, register the business, using BIR Form 1901, with the RDO having jurisdiction over place of business, if with physical establishment. Otherwise, with the RDO having jurisdiction over the place of residence. The concerned RDO shall effect the update of the taxpayer classification and include the business activity of online selling. 

The Certificate of Registration shall be issued to those who engage in business upon the compliance to these requirements:

1. Fill up Registration form
   1. 2 original copies of BIR Form No. 1901
2. Present any government-issued ID that is readable and untampered
   1. Birth Certificate
   2. Passport
   3. Drivers License
   4. TIN
3. Other documents required
   1. DTI Certificate (if you already have a business name)
4. Payments to the New Business Registrant Officer (NBRO) posted in the New Business Registrant Counter (NBRC)
   1. Registration Fee (PHP 500) using Form 0605.
   2. Loose Documentary Stamp Tax for affixture to COR (PHP 30)
5. Secure BIR Printed Receipts (BPR) or BIR Printed Invoices (BPI) or the Authority To Print (ATP)
   1. BPR/BPI- depending on the printing cost per RDO or
   2. ATP- own choice of printer from the list of accredited printers

Once completed, the taxpayer will receive a copy of the BIR-received Registration Form 1901, notice to issue Receipts/Invoice (NIRI), BPR/BPI or ATP, and the proof of payment registration fee. 

The payment form to be used for processing the payment for BIR Annual Registration of PHP 500 is BIR Form 0605. JuanTax provides this form for ease of use. Sign up for FREE and renew your business registration using our platform. 

The post Business Registration for Individuals appeared first on Asian Institute of Taxation.

What makes you a Non-Individual Taxpayer?

• Corporations and partnerships, no matter how created or organized.
• Domestic corporations receiving income from sources within and outside the Philippines
• Foreign corporations receiving income from sources within the Philippines
• Estates and trusts engaged in trade or business

Basic Registration Guidelines

1. Persons doing business online with no TIN- Register business following existing policies in securing TIN and Registration of business
2. Persons doing business online who already have TINs but the business is not yet registered-
   1. Non-Individual- Update business registration using BIR Form 1905, details to include additional business activity (online selling)

The Certificate of Registration shall be issued to those who engage in business upon the compliance to these requirements:

1. Fill up Registration form
   1. 2 original copies of BIR Form No. 1903
2. Present any government-issued ID that is readable and untampered
   1. As applicable:
      1. SEC Certificate of Corporation
      2. SEC Certificate of Recording
      3. License to Do Business in the Philippines
3. Other documents required
   1. Articles of Incorporation
   2. Articles of Partnership
4. Payments to the New Business Registrant Officer (NBRO) posted in the New Business Registrant Counter (NBRC)
   1. Registration Fee (PHP 500)
   2. Loose Documentary Stamp Tax for affixture to COR (PHP 30)
5. Secure BIR Printed Receipts (BPR) or BIR Printed Invoices (BPI) or the Authority To Print (ATP)
   1. BPR/BPI- depending on the printing cost per RDO or
   2. ATP- own choice of printer from the list of accredited printers

Once completed, the taxpayer will receive a copy of the BIR-received Registration Form  1903, notice to issue Receipts/Invoice (NIRI), BPR/BPI or ATP, and the proof of payment registration fee.

Payment Form 0605 is used for renewing your business annually. JuanTax provides this form in the platform so you can conveniently pay your Annual BIR Registration Fee from home. Sign up now for FREE. 

The post Business Registration for Non-Individuals appeared first on Asian Institute of Taxation.

How to register your online business with the BIR

Summary:

• Basic Registration Guidelines
  • Individuals
  • Non-Individuals
• Certificate of Registration issuance 

The Bureau of Internal Revenue (BIR) as of June 01, 2020, gave Revenue Memorandum Circular No. 60-2020 (RMC No. 60-2020), which is effective immediately. The subject of this memorandum is  “Obligations of Persons Conducting Business Transactions Through Any Forms of Electronic Media, and Notice to Unregistered Businesses”.

This circular is meant to give notice to all the people doing business and earning income in any manner or form, specifically for those who are into digital transactions- E-commerce. These do not only include partner sellers or merchants, but also the  stakeholders involved such as the payment gateways, delivery channels, internet service providers, and other facilitators.

The newly-registered business entities, including existing registrants are advised to comply with the provisions of the Tax Code and other applicable tax revenue issuances, particularly on the following:

1. Issuance of registered Sales Invoice or Official Receipt for every sale of goods and services
2. Keep a registered Books of Accounts and other accounting records of business transactions
3. Withholding of taxes (if applicable)
4. Filing of required tax returns
5. Payment of correct tax dues on time 

Basic Registration Guidelines:

1. People doing business online with no TIN yet- Register business following existing policies in securing TIN and registration of business
2. People doing online business who have TINs but the business is NOT registered-
   1. Individuals
      1. Register the business using BIR Form 1901, with the RDO having jurisdiction over place of business, if with physical establishment. Otherwise, with the RDO having jurisdiction of the place of residence. 
   2. Non-Individuals
      1. Update business registration using BIR Form 1903, details to include additional business activity (online selling).

The Certificate of Registration will only be issued to those who comply to these following requirements:

Wondering why the Mayor’s Permit isn’t a mandatory requirement anymore? Learn more with this link RMC 57-2020.

The post RMC 60-2020: Obligations of Persons Conducting Business Transactions Through Any Forms of Electronic Media, and Notice to Unregistered Businesses appeared first on Asian Institute of Taxation.

• Pay taxes using PayMaya App
• How to pay taxes using PayMaya App

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular No. 54-2020 last February 12, 2020, which was made effective today June 01, 2020. The subject of this memorandum is “Payment of Internal Revenue Taxes through the Mobile Application Facility of the PayMaya Philippines, Inc.”.

PayMaya Philippines, Inc. is now accepting electronic / online tax payment through its mobile application. All payments made through the PayMaya application will be settled with the Development Bank of the Philippines (DBP), and Authorized Agent Bank of the BIR, for remittance of the Bureau of the Treasury. 

Taxpayers are required to file their corresponding tax returns using the electronic filing facilities of eBIRForms System or Electronic Filing and Payment System (eFPS).

To pay your taxes via PayMaya App, download the App in Google Play Store or Apple App Store or Huawei AppGallery then follow these steps:

1. Log in to your PayMaya Account and click “Pay Bills”
2. Select “Bureau of Internal Revenue”
3. Enter all details necessary for your tax payment
   1. Taxpayer Identification Number (TIN)
   2. Branch code
   3. Amount to be paid 
   4. Revenue District Office Code
   5. Form Series
   6. Form Type
   7. Return Period 
   8. Email address (for where you want to receive your receipt) 
4. Review the details of the transaction by clicking on “Pay”
5. Receive payment confirmation via SMS or Email 

Not only can taxpayers pay their taxes through PayMaya. But taxpayers can also file and pay their taxes using PayMaya through JuanTax Fast File. 

 #MakeYourTaxesCount at https://juan.tax/fast-file/

The post Payment of Internal Revenue Taxes through the Mobile Application Facility of the PayMaya Philippines, Inc. appeared first on Asian Institute of Taxation.