Corporate income tax
Quarterly and annual income tax returns prepared from your own closed books rather than from a separate set of workings, so what is filed and what is in your ledger are the same numbers.
Tax compliance
Tax compliance services in the Philippines
Every return your registration actually carries, prepared from closed books and filed ahead of the deadline rather than against it. Including the ones businesses usually find out about late.
- Your exact returns mapped from your registration, in writing
- Filed from closed books, not from estimates
- Catch-up work where filings are already behind
Or call 0917 631 8876 — Mondays to Fridays.
Start here
Your obligations follow your registration, not your revenue
This is the part most owners have backwards. What you owe the BIR each month is not decided by how much you earned or what industry you are in — it is decided by what you registered as. VAT or non-VAT, with employees or without, the tax types printed on your Certificate of Registration.
Which means two businesses with identical revenue can owe completely different returns, and a business that has changed what it does without updating its registration can be filing the wrong things correctly. That is a harder problem to spot than a missed deadline, because nothing flags it.
So the first thing we do is not file anything. It is work out what you are actually on the hook for, and give you that list in writing.
What it costs to get wrong
- Penalties and interest on anything filed late, which accrue rather than sit still
- A pattern of late filings raising the odds of an examination
- Records assembled under a deadline you did not choose
- Registration details that no longer match the business, making the wrong returns due
- Relief or incentives missed because nobody was tracking eligibility
None of these arrive with a warning. They surface when a return is due, which is the worst moment to find out.
The filings
Six things we file, and which of them are yours
Not every business owes all six. The set you carry comes from your registration — tell us yours and we will name the specific returns rather than the categories.
VAT or percentage tax
Whichever your registration carries. For VAT-registered businesses that means output and input tax tracked through the period, not assembled at the end of it. For non-VAT businesses it is percentage tax on gross receipts.
Withholding tax
On salaries, and on the supplier and professional payments that carry it. You are collecting on the BIR's behalf here, which is why this is the obligation most often discovered late — and the one that compounds quietly.
Annual return and financial statements
The annual income tax return filed with the statements that support it. One piece of work rather than three handovers between people who each see part of the picture.
Registration and updates
Your BIR registration, and the updates to it when something changes — address, line of business, tax type, authorised representative. An out-of-date registration quietly makes the wrong returns due.
Local business permit renewals
Separate from the BIR but on the same calendar. Businesses that manage their national filings carefully still get caught here, because nothing connects the two unless someone does.
The rhythm
Three cadences, running at once
Compliance is not one deadline a year. It is three overlapping rhythms, which is why it goes wrong when one person is handling it alongside their real job.
Monthly
Withholding remittances and, depending on registration, other recurring returns.
Quarterly
Income tax and the VAT or percentage tax return for the quarter.
Annually
The annual income tax return with financial statements, plus information returns and local renewals.
The dates themselves live on our Philippine Tax Calendar, which is the one place we keep them current. Which of them apply to you depends on your registration.
How we work
Five steps, and the second one is the one nobody else does
Most providers begin at preparation. We begin by establishing what is actually owed, because filing the wrong set of returns accurately is still a compliance failure.
Assessment
We look at what you registered as, what you actually do, and what has been filed so far. These three disagree more often than owners expect, and the gap is where the exposure sits.
Mapping your obligations
We set out the exact returns your registration carries and the cadence each one runs on. You get the list in writing, so the calendar stops being something only your accountant can see.
Preparation
Returns prepared from the closed period rather than from estimates, with the supporting schedules assembled at the same time instead of when someone asks for them.
Filing
Lodged on your behalf, ahead of the deadline rather than against it, with proof of what was filed and when kept against the period it belongs to.
Monitoring
Registration changes, new obligations as you grow, and changes in the rules themselves. Compliance fails most often because the business changed and the filings did not.
Questions we get
Before you hand over the filings
How do I know which returns my business has to file?
It follows your registration, not your revenue or your industry. What you registered as with the BIR — VAT or non-VAT, with employees or without, the tax types on your Certificate of Registration — determines the exact set of returns you owe. Send us your registration details and we will map the specific ones that are yours.
What is the difference between VAT and percentage tax?
They are alternative treatments of your sales, and your registration decides which applies. VAT-registered businesses charge output VAT and claim input VAT on purchases; non-VAT businesses pay percentage tax on gross receipts instead and cannot claim input tax. Being on the wrong one is common and it is worth checking before it compounds.
We have staff. What changes?
Withholding. Once you pay salaries you are collecting tax on the BIR's behalf and remitting it, with annual information returns on top. The same applies to certain payments to suppliers and professionals. It is the obligation businesses most often discover late, because nothing prompts you until a return is due.
What happens if a filing is missed?
A missed or late return attracts penalties and interest, and a pattern of them raises the chance of an examination. The practical cost is usually not the penalty itself but the disruption of assembling records under a deadline you did not choose. We would rather file early than explain late.
Can you take over filings that are already behind?
Yes. We start by establishing what was actually due and what was actually filed, which is often not the same picture as the one you have. From there we file forward and tell you plainly what the exposure is on the gap, rather than discovering it later.
Do you handle the annual return and financial statements?
Yes, and they belong together. The annual income tax return is filed with supporting financial statements, so the close, the statements and the return are one piece of work rather than three handovers between people who each have a partial view.
Is the local business permit part of this?
It is separate from the BIR but it sits on the same calendar, so we handle it alongside. Businesses that manage their BIR filings carefully still get caught by a local renewal, because nothing connects the two unless someone connects them.
Where can I see the filing deadlines?
Our Philippine Tax Calendar lists them in one place and it is where we keep them current. Which of them apply to you specifically depends on your registration — send us the details and we will mark up the ones that are yours.
Related
Send us your registration details
Your Certificate of Registration, whether you have staff, and roughly where the filings stand.