FILIPINO DOCTORS AND TAXATION Part 3: How to file INCOME TAX RETURN as a Physician

File-Tax-Physician-myfinancemd-WordPressHere is the Part 3 of my series on Filipino Doctors and Taxation.  The most awaited topic.  “How to file Income Tax Return  (ITR) as a Physician?”

 

As a gentle reminder, the deadline for filing your Income Tax Return from the previous calendar year is on April 15 of the following Year.  So please do file before the deadline to prevent surcharges for late filing.

 

 

 

For Physicians who are EMPLOYED (Residents, Government physicians, etc.) those receiving BIR Form 2316

The Employer’s Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) substitutes for the Income Tax Return (ITR) of its employees. This system commonly known as “substituted filing” where qualified employees do not need to file their ITR.

 

But there are several conditions to be qualified for substituted filling, these are:

(a) The employee receives purely compensation income (regardless of amount) during the taxable year;

(b) The employee receives the income only from one employer in the Philippines during the taxable year;

(c) The amount of tax due from the employee at the close of the year equals the total of tax withheld by the employer;

(d) The employee’s spouse also complies with all three (3) afore-stated conditions;

(e) The employer files the annual information return; and

(f) The employer issues BIR Form No. 2316 (Certificate of Compensation Payment/Tax Withheld) to each employee.

As mentioned earlier, employees qualified for substituted filing, need not accomplish and file an ITR. On the other hand, employees not qualified for substituted filing will have to file their Annual ITR (BIR Form No. 1700).

 

Individuals not qualified for substituted filing are likewise enumerated in RMC No. 01-03, as follows:

(a) Individuals deriving compensation income from two or more employees, concurrently or successively at any time during the taxable year,

(b) Employees deriving compensation income, regardless of 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 a collectible or refundable return,

(c) Employees whose monthly gross compensation income does not exceed five thousand pesos (P5,000) or the statutory minimum wage, whichever is higher, and opted for non-withholding of tax on said income,

(d) Individuals deriving other non-business, non-profession-related income in addition to compensation not otherwise subject to final tax,

(e) Individuals deriving purely compensation income from a single employer, although the income of which has been correctly subjected to withholding tax, but whose spouse is not entitled to substituted filing and

(f) Non-resident aliens engaged in trade or business in the Philippines deriving purely compensation income or compensation income and other business or profession related income.

As mentioned earlier, employees qualified for substituted filing, need not accomplish and file an ITR. On the other hand, employees not qualified for substituted filing will have to file their Annual ITR (BIR Form No. 1700).

 

In lieu of the ITR, qualified employees in substituted filing can present the BIR Form No. 2316 issued to them by their employer should they need to present an ITR (Income Tax Return).

 

Filing Date

  This return is filed on or before April 15 of each year covering income for the preceding taxable year.

 

For Physicians who are SELF-EMPLOYED, MIXED INCOME (Moonlighters, Doctors with clinics, Doctors with compensation income and other sources of income

 

BIR Form No. 1701 shall be filed by individuals who are engaged in trade/business or the practice of professions including those with mixed income (i.e., those engaged in the trade/business or profession who are also earning compensation income)

 

This return shall be filed by the following individuals regardless of the amount of gross income:

 

1. A resident citizen engaged in trade, business, or practice of profession within and without the Philippines.

2. A resident alien, non-resident citizen or non-resident alien individual engaged in trade, business or practice of a profession within the Philippines.

3. A trustee of a trust, guardian of a minor, executor/administrator of an estate, or any person acting in any fiduciary capacity for any person, where such trust, estate, minor, or person is engaged in trade or business.

4. An individual engaged in trade or business or in the exercise of their profession and receiving compensation income as well.

 

Filing Date

  This return is filed on or before April 15 of each year covering income for the preceding taxable year.

 

Documentary Requirements need in Filing:

 

1. BIR Form 1700 – Annual Income Tax Return (For Individual Earning Purely Compensation Income Including Non-Business/Non-Profession Related Income)

 

  • Certificate of Income Tax Withheld on Compensation (BIR Form 2316)
  • Waiver of the Husband’s right to claim additional exemption, if applicable
  • Duly approved Tax Debit Memo, if applicable
  • Proof of Foreign Tax Credits, if applicable
  • Income Tax Return previously filed and proof of payment, if filing an amended return for the same taxable year

Guidelines and Instructions for BIR form No. 17000

2. BIR Form 1701 – Annual Income Tax Return (For Self-Employed Individuals, Estates and Trusts Including Those With Both Business and Compensation Income).

 

  • Certificate of Income Tax Withheld on Compensation (BIR Form 2316), if applicable
  • Certificate of Income Payments not Subjected to Withholding Tax (BIR Form 2304) if applicable
  • Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if applicable
  • Waiver of the Husband’s right to claim additional exemption, if applicable
  • Duly approved Tax Debit Memo, if applicable
  • Proof of Foreign Tax Credits, if applicable
  • Income Tax Return previously filed and proof of payment, if filing an amended return for the same year
  • Account Information Form (BIR Form 1701 AIF) or the Certificate of the independent CPA with Audited Financial Statements if the gross quarterly sales, earnings, receipts or output exceed P 150,000.00
  • Proof of prior year’s excess tax credits, if applicable

 

Guidelines and Instructions for BIR Form No. 1701

Steps and procedures for filing income tax return

1. Fill-up corresponding BIR Form (BIR Form 1700, 1701 or 1702) in triplicate.

2. Attach the corresponding documentary requirements

3. If there is Payment:

  • Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office (RDO) where you are registered and present the duly accomplished BIR Form (return), together with the required attachments and your payment.
  • In places where there are no AABs, proceed to the Revenue Collection Officer or duly Authorized City or Municipal Treasurer located within the Revenue District Office (RDO) where you are registered and present the duly accomplished BIR Form, together with the required attachments and your payment.
  • Receive your copy of the duly stamped and validated form from the teller of the AABs/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.

4. For “No Payment” Returns including refundable returns, and for tax returns qualified for second installment:

  • Proceed to the Revenue District Office (RDO) where you are registered or to any Tax Filing Center established by the BIR and present the duly accomplished BIR Form, together with the required attachments.
  • Receive your copy of the duly stamped and validated form from the RDO/Tax Filing Center representative.

 

Note: 

When income tax needed to be paid is more than P2,000.00, the taxpayer may elect to pay in installments.

For BIR Forms:

Bir Form 1700   

Bir Form 1701

If you have any other questions, feel free to comment below so that other physicians can see and learn.

Stay tuned to more exciting topic in this series since:  And may i remind you again, it is nearing the deadline for filing the ITR which is on April 15, “What will happen for late filing fo ITR” .

 

Update on the TRAIN Law 2018:

 

Reminding you to pay your taxes,

 

Dr. Pinky Intal

 

 

 

 

 

Further Readings:

 

Credits to: BIR and my personal accountant Ms.Gina Pascual.
Disclaimer: Though this article was based on reliable resources and comprehensive research, this article was provided for educational and informational purposes only, and doesn’t constitute formal professional advice. New laws, rules, issuance, and regulations may render this article obsolete or inaccurate in whole or in part. For more clarifications, please visit and inquire personally with your RDO.

 

 

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Doc Pinky is a licensed Medical Physician, Internationally Registered Financial Consultant, Certified Investment Solicitor and Associate Wealth Planner and Estate Planner of the Philippines. She loves to educate and spread financial literacy. She is a Lactation Consultant. She loves to travel. She is a devoted wife and mother.

62 thoughts on “FILIPINO DOCTORS AND TAXATION Part 3: How to file INCOME TAX RETURN as a Physician

  1. MM

    Hi! Dra, ask ko lang po paano Kung mayron pong business under ur name paano po ang filling ng tax nun. Please help po. Thank you.

    • Hi DRA, sorry for the late reply. Yes you still need to register and file ITR using the mixed income. Use form 1701. Hope that helps.

      • MM

        Thank u po sa reply. Pa help pa po. Magreregister po sa nearest rdo? Paanu po Kung di related yng business sa medical, Kung s sales po yng business. Paano po pagreregister? Di po ba may tin na po kapag employed, different pa po un.

  2. MM

    Yng business po ang Iregister tama po ba?

  3. Mhae

    Good Day!

    May I ask if what revised form will be used for doctors with own clinic.
    The latest Annual ITR 1701 form was given to me by the guard of our RDO.

    Thank You!

  4. Regina Estopin

    Good day doc, im confused on which forms to use and fill for the ITR and other bir forms. I work at an industrial clinic of a hospital with contract po. 12% tax is deducted to every payday. And then another job , as a corporate MD, no contract po. Again 12% deduction per payday.
    I dont have a private clinic yet. Do i already need to register and do i need form 1700 or 1701? U mentioned that if employer gives tax witheld forms, i dont need to file the ITR? I hope u cn enlighten me.

    Thanks and more power. 😉

    • hI doc, if you have 2 employers even though you are employed, you still need to file the mixed income itr. the 1701 since you have 2 sources of income. you need to integrate both income in the filing of itr form 1701.

  5. Nia Maghuyop

    Hi dra. Thanks for all the info.
    If I chose optional standard deduction/OSD, do i still need to submit the AIF and do i still need to get audited by an independent CPA? Thanks again and God bless!

  6. Dr. Paul

    Good day dra.

    I’m quite confused. I get my services from a bookkeeper, and she makes me pay monthly, quarterly, AND annual income taxes. I’ve already settled my annual ITR with her, the one due today, April 15. My question is, do we really have to pay monthly, quarterly, AND annual income taxes for the whole year? Your article only discusses the filing of the annual ITR, and I’m uncertain if I have been paying the right taxes properly (monthly, quarterly, and annual), or if I have been overpaying my bookkeeper all this time.

    I have multiple private clinics in different hospitals and medical arts buildings, and I base my income on them.

    Thanks dra! 🙂

    • hi Dr. Paul,

      Sorry for reply so late, been super busy lately. Only now, that i was able to ready all your emails. Yes, the article only discusses the Annual ITR filing and payment, but there are also percentage taxes or VAT taxes that need to be paid monthly. for percentage tax, it is additional 3% or if VAT qualified, it is about 12%. I will be posting separate topic regarding this, when i get around to make it. So, stay tune or subscribe in my blog. So that you won’t miss it. Thanks for reading my blog

      • Dr. Paul

        Thanks Dra! Your blog is very helpful to us doctors. God bless you!

      • Daisy

        Hi Doc Pinky,

        May I ask if you already have a blog regarding the percentage and VAT and where can I find it?
        I’m confused because HMOs, hospitals usually DO NOT ask for a receipt when they remit my professional fees (net of withholding taxes), the question is, do I need to include the said income received on my percentage taxes (2551M) or I’ll just declare them on my 1701? Is my income received and declared in my 2551M should tally the income that I will declare on my 1701? what if I did not issue a receipt to the HMOs, hospitals? I’m very confused.

        I hope you can help me on this issue. Thank you.

  7. Dr. W

    Hi doc your blog has been a great help for all the tax paying confusion specially for a new MD like me. I want to ask regarding on my registration I submitted through e-reg of BIR which categorized me under professional and send me 1901 form via email , Im just a fresh board passer and had done few moonlights and duties and got A TIN No. through e-reg because some hospitals required me to have one even though there’s no contract i haven’t file the form to RDO. my question is what if i decided to go into residency in 8 months time after registering at BIR am i still obliged to file an income tax return? will i be required to change or file a documents if in case i’ll be employed as a training resident or will it automatically change my category?

    • hi dra,

      if in the event after you registered as self employed MD then go to residency, you just need to cancel your registration to your RDO. so that, you will then be categorized as employed. In filing, it depends on the taxable year. you might need to still file if in the event that all happened in the same year (being self employed and employed). just make sure that your residency will make you “employed status” because there are some hospital that they categorize their residents as self employed. if that will be the case, you might not need to cancel your registration. just make sure before you do. thanks

      • Moonlighter

        Hello Doctor. I have few questions:

        1)If I started moonlighting march 2020, should I file itr on April 2020 or can I file it the following year, April 15 2021?

        2) if I only did 6 months moonlighting but eventually got employed in a government hospital, do I still file itr for my 6 months moonlighting?

        3) if I am both a govt employee and have my own private practice, will I separately file itr for my private practice? Or is there a single form for being both govt employed and self employed?

        Thank you and more power!

        • 1)If I started moonlighting march 2020, should I file itr on April 2020 or can I file it the following year, April 15 2021? – Did you register already in BIR as physician?

          2) if I only did 6 months moonlighting but eventually got employed in a government hospital, do I still file itr for my 6 months moonlighting? – if you have registered as Physician in BIR, you need to file.

          3) if I am both a govt employee and have my own private practice, will I separately file itr for my private practice? Or is there a single form for being both govt employed and self employed – you are considered mixed income earner. you will be taxed separately, but you need to consolidate it at the end.

          Please see this: http://pro.myfinancemd.com/green-book-for-doctors/

          you get everything you need there.

  8. Doc Dave

    Hi dra! Was wondering if I still need to submit if I only have one work as a company physician which deducts 10% withholding tax. Tyvm!

    • it depends if you are considered as employee or self-employed. If you are self-employed you still need to. 🙂 Please read on previous posts and quiries to know if you are employed or self-employed.

  9. Dr. B

    I am so glad I found your blog as it made things a bit clearer for me. My concern though is that I underwent subspec training but without compensation from the hospital. I only received from the subspec section consultants a monthly allowance. I was not able to update my registration from employee during my residency to self-employed or mixed. Does it work retroactively if I update registration now?

  10. Cyn

    i wrote a comment yesterday, but i guess it didn’t upload. I hope you could help. My dilemma is this:
    I have been working as a moonlighter in just ONE hospital for the past 4 years on an on and off basis. Initially, I thought back in 2009 we were considered as employees because we had ID;s , and taxes were deducted from us. Wasnt aware of the difference of 2307 then. Anyhow, with the result of the BIR bearing down on doctors by 2011 or so, the consultants at the hospital made me realize the difference between the forms and I asked the department head of the accounting division why we werent told this. I had previously worked as a clinical instructor for nursing and for me, when you get taxed, you receive a salary and the like, you are employed. To make a long story short , i ended up consulting DOLE, BIR who told me two different things. The first told me I am an employee since i was receiving compensation from the hospital and not directly from the patient. The second said since I did not have a private clinic, medyo vague daw ang status ng moonlighter. A consultant offered their accountant for me who advised me that I declare my home a clinic, go to DTI and pay 15 k , and get prescription pads with my name and clinic hours. HOWEVER, I AM NOT PRACTISING PRIVATELY. I only earn 25k in a month.
    EVentually, by 2012, the hospital recoginized that as per DOH , may nakadeclare dapat na resident doctor as employee. So, they started giving us benefits like PHILHEALTH SSS PAGIBIG, 13h month pay, we have pay slips and time cards and the like but we dont get sick leave, vl or double pay on holidays. THE HOSPITAL has ALSO BEEN GIVING ME 2316 forms, the fornms which I assume are the ones given to people who are considered employees. I am assuming also that they have filed these for me since i fall under the thing you posted like Im just earning from them. in the past month, we have asked, how come we are not receiving other benefits like VL, double pay and management again responded that we are not considered employees, that what they did for us in 2012 was just to help us have income tax returns and are now saying that what we were recieving as incentives and basic pay for a 24 hour duty are considered honorariums. BUT THE WEIRD THING IS, THEY ARE TAXING AS BASED ON THE MONTHLY TAX RATES FOR EMPLOYEES (the ones where you fall in a certain bracket and then corresponding amounts are deducted) I dont know if they will start this by october, so i am wondering, do i need to get a DOLE lawyer to fix this for me. As for taxation, if you are taxed like an employee for the past 2 years, and have been receiving 2316, is there a different law for moonlighters? I have o idea really.
    For you to get an idea, my basic pay is 1500 for a 24 hour duty. I work 3 days in a week. Usually with the incentives, my salary less sss and all would just amount to 27. The way they tax us is like if we earn anything above 25k, for sure, taxes would be around 4k or 5k. I dont want to bicker with the owner of the hospital who happens to be a doctor as well, since as doctors, its like we’re supposed to be above that. but my point is, I work my ass off and ang gulo gulo nila kasi di masabi what are status is. If you could recoommend someone in the pampanga area, i would really appreciate it or if you email me or what. I just want to be taxed properly and not have to worry about the mess they made when i started there. I mean, the amount I earn is small but for me, i just like to have things in order. I feel they have been stringing me along, making me feel Im employed but then they say i am not. so what the heck are the 2316’s ive been receiving from them?
    much thanks

  11. Joshua A. Laja

    I’m so happy to come across your blog, you’re a blessing. I’d like to thank you… I too would like to ask if I have to file for an ITR this April 2015? I just got employed last November 2014 and have been receiving form 2307 from the company every payday. If yes, from what month to what month should I file?
    Also, in my previous job in 2014 (August 2013-May 2014) gave me form 2316, I understand from your blog I do not have to file an ITR for this, because they did that for me, am I right? Thanks doc..

    • thanks for reading. actually, you told me you have been receiving 2307 and 2316 last 2014? right? that means, you are in mixed income. you still need to file for the entire year. since having a 2307 means you are self-employed and 2316 as employed. You need to consolidate both in one ITR.

  12. JInge Veronica T Pamerol

    Hi, for ITR, where would Honorarium fall in the ITR? Sa net sales/revenues/receipt/fees?
    Thank you

  13. bcimrich

    Hi, Doc Pinky, gusto ko sana magpaturo ng details how to fill to up 1701. Katulad nd trade name. Ano ilalagay ko. I work as GP sa isang HMO. Sa knila ang resibo na ginagamit ko. Binibigyan nila ako ng 2307 after 1 year. Thank you. I hope you reply soon. Sorry for this late late inquiry.

  14. Anthony S

    Hello! this is one excellent website with concise information about taxation. I just have one “basic” question to clarify, so example i have registered 000 as clinic A, 001 as clinic B, 002 as clinic C, all different RDO’s for example, so if i file for ITR, do i need to go to the different RDOs to file for it and not just everything at 000? what if i dont get income at 002 for example, how do i file for no income there? thank you very much!

    • I believe 000 is the main, others are the branches, you just need to collate everything, add all the income in one ITR and file that ITR to your main clinic RDO.

  15. pandalove

    Hello Dr. Pinky! Im so glad i stumbled on your site. Ive been trying to get an answer regarding my question but the cpa i asked isnt familiar with cases like mine. Anyway my problem is ive been employed as a hospital resident from jan-may but i quit and started moonlighting afterwards. How do i file for my itr? Same as in mixed? Do i still need to hospitals in which i moonlight eventhough im not a regular physician there or is the 2307 enough? Thank you so much for your reply.

    • Yes, you are considered in mixed income. You just need to get the 2307 of all your hospitals or clinics. Ok na yun. 🙂

  16. rhodz

    gud pm po,paano po i-compute yung 2551 M po ng doktor/physician?2307 lang po ang binigay n form tatlo from diff govt egencies like hospital and clinic?

  17. Dr. Marie

    hi dra.! if we have been using OSD, no need to file financial statement (even if for example 1 quarter >150k)? also, if already filed via ebir online, with email confirmation, no need to file manually at your rdo (acknowledgment receipt & stamp)? tnx so much!

    • Hi dra if Osd ka, optional na yung Financial statement. Then you are talking about ITR, even if you filed online, pa receive mo lang sa RDO mo yung Confirmation. If others, no need na.

      • Marie Regala

        thank you po, dra! if OSD po, optional lang din po yun countersigned by an accountant (if 1 quarter >150k)? kailan po nagiging required accountant for annual itr if im using osd?
        annual itr po i submitted online, though when i tried to submit manually to my rdo, no need na daw po. but lastyear it was received (stamp&receipt slip) at the rdo even if submitted online. what can i say to the rdo po so they will receive it? thank you so much po, dra!

        • this has been changed now this 2018. Only those earning 3M and above needs audit form independent CPA. sorry for the late reply.

  18. Dr. Ana

    Hi doc, this is a very helpful website. I just want to ask…I started working in a clinic this Feb and the clinic gave me a 2307 at the end of March. In my understanding, I will file this 2307 together with 1701 form by next year (before april 15,2017) right? Do I use the 1700 or 1701 form? I only work in one clinic. Thanks so much!

  19. Ana

    Hi doc,

    May comment po ako kanina pero mukhang nawala. Anyway, meron na po akong TIN na dati ko pang nakuha when I applied for a student driver’s license. Now, I am working as a GP in an outpatient clinic and they gave me a 2307 for the first quarter of this year. Kelan ko po ba isusubmit sa BIR yung 2307? Wala na po akong ibang employer. In my understanding, I will have to register as a physician in BIR right? Can I register anytime or next year na before I file the annual ITR? Hindi rin po ako hinihingan ng resibo ng employer ko. Ok lang naman po ba yun? Last po, ano po yung percentage tax? Kailangan ko rin po ba magbayad nun? Thanks so much.

    • Annual ITR is for the previous year’s taxes. for this 2016, annual ITR will be filed next year, before april 15, 2017. first step, register as physician in bir, apply for authority to print receipts, then, you can also pay for monthly percentage tax, and quarterly income tax return. If you are too overwhealmed with these, you can hire a trusted accountant to do it for you.

  20. Karen

    Hi dra. Your website has been very helpful. I just graduated from residency last December 2016 from a government hospital. Tama ung pagkakaintindi ko na for the filing of ITR this coming April 2017 for the preceding year, i’m under the category of those who do not need to file it because the hospital should have filed it already for me? Thanks and more power.

  21. Jsan

    Hi dra. I am working under contract in a hospital. I understand that form 1701 should be filled up. I called the RDO and asked how to file my itr but they said i should fill out the ebir form online. I have read that online filing is already mandated? It’s my first time to file itr and i am very lost right now. Can i still file it manually? I would like to have someone from bir himself to personally guide me in filing.

    • Yes, you can, better get an accountant to help you out. 🙂 Busy mga tao sa BIR to help you out.

      • Ryan Haviland

        Good day doctor, i have read your series on taxation and would like to have some clarification… I recently just got back from overseas last April and started working in a local HMO last May 2016 as GP for 5 days a week and get my salary purely from them, hence the company gives me BIR form 2307 monthly. I already have an existing TIN from back in the day when i worked as an employee about 10 years ago. However i only filed the application for registration and had my TIN verified at BIR last November 2016 as i did not know i needed to since i already had an existing TIN. I really need your help to enlighten me regarding from what date i should start to file my ITR, which specific BIR form do i file, and what type of taxes do i pay (monthly, quarterly, annualy)… again i am not practicing privately nor do i have any other source of income, i earn purely compensation income from this HMO, however according to the HMO, i am not considered an employee, hence do not get any benefits or leaves. Hoping you can help me out. Thank you.

        • Hi Ryan. First and foremost, you only need to have one TIN. More than 2 TIN is a violation. 2nd, you need to register as physician, then get your receipts printed. For filling of ITR with deadline this April, that would be from January – December last year. For your other questions, pls read the series on Taxation. They are all there. 🙂

  22. Dr Ryan

    Good day doctor, i have read your series on taxation and would just like to have a little clarification… i recently just got back from Overseas last april and started working in a local HMO last May 2016 as GP for 5 days a week and get my salary purely from them, hence the company gives me form 2307 monthly… i already have an existing tin from back in the day when i worked as an employee about 10 years ago. However i only filed the application for registration with BIR last November 2016 as i did not know that i needed to since i already had an existing TIN. I really need your help to educate me regarding from what date should i start to file My ITR, which form do i file, and what types of taxes do i pay for (monthly, quarterly, annualy)… again doctor i am not practicing privately nor do i have any other source of income… i earn purely compensation from this HMO, however according to them i am not considered as an employee for reasons i have yet to know. I also do not get any benefits or leaves. Hoping you can help me out… thank you.

    • Hi doc,

      2016 earnings will be the ITR to file on 2017. 2017 earnings will be filed on 2018. Yes, you are considered self employed and you need to file ITR on your own.

  23. Didai

    Kudos for taking the time to maintain this blog dra!

  24. jason syson

    Hi dra, Just like to ask about the 2551M monthly percentage tax. I’m already a registered doctor, I don’t have private clinic, most of my clinics are company based operated by a third party HMO. Do I have to pay 2551 M ? All my income comes from the third party HMO, can I use the 2307 10% withheld tax they give me every month for 2551 M? or is the 2307 the HMO company gives me just for my ITR filing?
    thank you

    • Hi Dr Jayson. Percent tax is different from withholding tax. And yes, you have to pay that too. It’s also different from quarterly income tax and annual income tax.

      • jason syson

        thank you po dra for the fast reply. another question po, I don’t have any income to declare for this yr’s annual ITR, Do I have to have a hard copy received by the RDO where I’m registered. I usually submit via eBIR forms and I already have the email confirmation that they have received it.

        thank you

  25. Rea Mae

    Hi doc pinky, i’ have few questions to ask. Medyo confused ako when it comes to taxation :(. I’m rea, i graduated from residency training last december. I don’t have my clinic but i started moonlighting since february. The hospital i worked with deducted the tax from my earnings. I have a TIN but i am not yet registered as a practicing professional. I thought i would just file the tax return next year and no need to register. Starting next month, i will be employed in one of the the government hospitals as a consultant. I have no plan of putting up a clinic yet. I understand that substituted filling isnt applicable for me because of my mixed income within a taxable year. i know i still have to register myself as a practicing professional, right? Do i pay a penalty for not registering before i went to moonlighting? Do i have to apply for receipts and invoices? I dont have a clinic and the hospitals deduct tax on my earnings. Do i have to file an incone tax return monthly quarterly or yearly? Or should i just register now and file the return before april next year? Thank you very much. I know you are busy and flooded with emails, but i stil hope you can help me. I tried asking those from BIR but they are not that helpful and i get more confused . I cnt afford an accountant yet 😆Still a struggling doctor here. 😆. God Bless you.

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