To Worship and Celebrate the Beauty of Filipina Women! To serve as my personal space to vent my anger, happiness, frustrations, success, to appreciate the beauty of the girls i admire..My personal blog/ online diary/mema, collection of my favorite Photos of Celebrities, Influencers, Models, and other beautiful & cute Filipinas taken from the net & from my own photo shoots..
ayos... supporter ako ni tukayo BBM, pero prang nawawalan ako ng gana now..
1st. bakit ayaw pa nya pirmahan yung bill sa pagalis ng excise tax sa fuel kahit pa temporary lang?, to alleviate the sufferings of our people, albeit temporary.. halos ₱10/liter for gasoline ang mababawas sa price if maalis to.. Mukhang pinipigilan ni Vatman ah...
2. Kahit sino namang PUV driver titigil sa pagbyahe.. Nagtaas na ng pamasahe LTFRB at oks lang naman sa mga tao yun dahil we understand the situation. Bat isuspend pa? If hindi mo yan itaas, sino pa babyahe? mas lalo mahihirapan ang mga tao..
3.. Now eto free na mawidraw at madispose ng mga kuracaught yung mga assets nila
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Me thinking loud: Ano ba meron sa ayuda at instead na alisin excise tax pra lahat is makinabang, is puro ayuda ayuda na hindi rin naman magtatagal..
Also, kaya hindi nako nanoood ng eat bulaga kahit sa youtube, kahit gusto ko panoorin yung Sugod bahay dun dahil natatawa ako kina wally at jose.. prang hindi ko kaya mastomach yung makita na nagpapatawa yung isang ex idol ko dun na naghohost parin sa eat bulaga..
Individuals and firms linked to the flood control scandal may now regain access to previously frozen assets after the Anti-Money Laundering Council’s (AMLC) initial freeze order expired and was not extended.
According to a Bilyonaryo.com source, the case, docketed as CA GR-AMLA 00432, saw the AMLC seek an extension of the freeze order on March 12, but the Court of Appeals denied the request in a resolution dated March 16, 2025.
With the denial, the freeze order has effectively lapsed, theoretically allowing account holders to withdraw or move their assets, subject to standard regulatory checks.
The AMLC earlier disclosed that it had secured the freeze order on September 16, 2025, covering 135 bank accounts and 27 insurance policies tied to individuals and corporations under investigation for suspected anomalies in flood control projects.
The petition, filed a day earlier in coordination with the Office of the Solicitor General, aimed to support a broader probe into alleged money laundering activities and identify all parties involved.
While the AMLC did not publicly name those covered, the report said the initial freeze order included individuals and entities such as Henry Alcantara, Bryce Hernandez, SIMS Construction, Wawao Builders, Engineer Mendoza, and Sally Santos, among others.
Among them, Alcantara and Santos are considered state witnesses in the flood control probe, according to the Department of Justice.
Accounts covered by the freeze order spanned major commercial banks, insurance firms, the state-run Land Bank of the Philippines, and several rural banks.
Under anti-money laundering rules, the AMLC may seek a freeze order upon establishing probable cause that assets are linked to unlawful activity. Such orders are effective for 20 days unless extended by the Court of Appeals. If an extension is sought within the prescribed period, the freeze remains in effect until the court resolves the request.
In this case, however, the denial of the extension effectively lifted the restrictions.
prang gusto ko na magpaconfine sa ospital sa sobrang itchy kanina.. because im drunk last saturday morning, i ate chicken since i am sad boi, I ordered via food panda 2 pc chicken mcdo & mushroom pepper steak to comfort me
since im confident my Watsons ceterezine will hold the fort for me & since i am like already ate chicken, i thought ok, i will eat more, since no matter what will i do, i will have pimple breakout & allergy the next day
So i ate Chowking chicken in saturday night Chicken Mcdo again on sunday morning, jolibi chickenjoy on the evening then on monday, Kenny rogers chicken plate A on the morning, then chowking chicken again in the evening.
then now tuesday very early morning at about 4am, i ordered again 2pc chicken Mcdo & those with egg since i miss the egg. Oh i missed also the KFC chicken, my favorite since it is not available during the unholy hours of the day
& now by 6am, i can no longer sleep, my head is very itchy... very very itchy, taking Watsons ceterezine & Allerta Loratodine & Neozep (with Phenyl ek ek) no longer matters.
I want to take myself to hospital, but i am thinking of the bills, I take a bath & it still very very itchy at 8am, its very hard..
& now by 9am, i think finally my overdose of ceterezine+ loratodine + neozep is finally dissolved in my blood, the itch eases..
Taxpayer info: TIN, business name, address, type of return (Quarterly).
Computation:
Sales/receipts for the quarter
Output VAT
Input VAT
VAT payable (or zero if none)
Certification and signature of authorized representative/partner.
If VAT payable = 0, indicate “0” in the payable section.
3. Submission
You have two options:
A. Online Filing (Preferred if no payment required)
Use eBIRForms:
Generate the return in the software.
No payment needed → submit online.
System marks the return as filed; no bank visit required.
B. Manual Submission (at BIR or via bank if payment > 0)
If payment is required, go to an authorized agent bank (AAB) to pay.
Attach your stamped receipt to the return.
If no payment is due, you can submit the return at BIR for stamping, but many branches now allow zero-payment returns to be filed online without visiting the bank.
4. Deadline
Due on or before the 25th day after the end of the quarter:
Q1 (Jan–Mar) → Apr 25
Q2 (Apr–Jun) → Jul 25
Q3 (Jul–Sep) → Oct 25
Q4 (Oct–Dec) → Jan 25 of the following year
5. Tips
Keep records of all sales, purchases, and VAT payments for 3–5 years.
If input VAT > output VAT, you can carry it over to the next quarter or file for refund/credit.
Filing online is more convenient and avoids going to the BIR.
II. Flowchart showing exactly what you do each quarter, including zero-VAT situations—it’ll make the process much easier to visualize.
If your VAT payable is zero (because your input VAT is greater than output VAT), you don’t need to pay anything at the bank. You can simply:
Fill out BIR Form 2550Q using eBIRForms.
Make sure your VAT payable field shows “0”.
Submit the return electronically via eBIRForms.
No bank visit or payment is required.
Once submitted, your return is considered filed.
Keep a copy of the filed return for your records.
Basically, “zero VAT payable” returns can be fully processed online without any cash transaction.
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If you want, I can show the exact steps in eBIRForms to submit a zero-payment return so it’s crystal clear. Do you want me to do that?
III. Here’s a step-by-step guide to submit a zero-payment Quarterly VAT return (BIR Form 2550Q) using eBIRForms:
Step 1: Download and Open eBIRForms
Go to BIR eBIRForms → Download the eBIRForms Package.
Install and launch the program.
Step 2: Select the Correct Form
From the list, choose Form 2550Q – Quarterly VAT Return.
Make sure to select the correct quarter and year.
Step 3: Fill in Taxpayer Information
TIN: Your partnership’s Taxpayer Identification Number
Registered Name & Address
Type of Return: Quarterly
Taxable Quarter: Select Q1, Q2, Q3, or Q4
Step 4: Fill in VAT Computation
Gross Sales/Receipts – Enter your total sales for the quarter.
Output VAT – Enter the VAT collected on sales.
Purchases/Expenses Subject to VAT – Enter VAT paid.
Input VAT – Enter your VAT paid on purchases.
VAT Payable – This will automatically calculate:
If Input VAT > Output VAT, the VAT Payable = 0
Indicate “0” in the VAT payable field
Tip: eBIRForms usually flags zero-payments clearly.
No bank payment is needed. Once submitted, the system records your return as filed.
Step 6: Save Your Filed Return
Save a PDF copy or the XML file for your records.
This serves as proof of filing.
š” Extra Tip:
If in the future your input VAT is less than output VAT (you owe VAT), eBIRForms will prompt you to generate a payment slip to pay at the bank.
Here’s what happens in eBIRForms when your VAT payable is zero and how to handle it:
1. Fill in Form 2550Q
Enter your sales, output VAT, and input VAT.
The program will automatically calculate VAT payable.
2. Zero-Payment Detection
If your Input VAT ≥ Output VAT, the VAT Payable field will show 0.00.
eBIRForms may show a message like “No payment required” or highlight the field.
3. What to Do Next
No bank payment is needed.
Simply click Validate → Submit.
Choose Electronic Submission (Online).
Save the confirmation / XML / PDF as proof of filing.
4. Optional: For Future Reference
eBIRForms will keep a record of all zero-payment filings.
If the next quarter you owe VAT, the software will automatically show the amount due and generate a payment slip.
š” Quick Tip:
You can ignore the bank payment option entirely for zero-payable returns. The key is submitting online and keeping a copy of the filed return.
IV. how to file quarterly VAT using eFPS?
Here’s a clear step-by-step guide on filing Quarterly VAT (Form 2550Q) using BIR eFPS:
Step 1: Make Sure You’re Registered in eFPS
Your partnership must be enrolled in eFPS.
If not, visit your BIR Revenue District Office (RDO) to register.
Once registered, you get a user ID and password for the eFPS portal.
Enter the Taxpayer Identification Number (TIN) and RDO code if prompted.
Step 3: Select the Correct Return
Choose Quarterly VAT (Form 2550Q).
Select the quarter and year you are filing for.
Step 4: Enter Tax Details
Fill in:
Total Sales/Receipts for the quarter
Output VAT
Purchases/Expenses Subject to VAT
Input VAT
The system automatically calculates VAT Payable.
If Input VAT ≥ Output VAT, it will show 0.00.
Step 5: Review and Confirm
Check that all fields are correct.
Make sure VAT Payable is correct.
If zero, the system will indicate “No payment due”.
Step 6: Submit Return
Click Submit.
eFPS will generate a confirmation receipt / transaction number.
Save or print the confirmation for your records.
Step 7: Make Payment (if applicable)
If VAT Payable > 0:
You can pay online through your bank (if connected to eFPS) or at authorized agent banks.
If VAT Payable = 0, no payment is needed.
Step 8: Keep Records
Save the eFPS confirmation number and copy of the filed return.
Retain supporting documents for audit purposes.
š” Extra Tips:
eFPS is more convenient than manual filing or eBIRForms if you want full online filing and payment.
It automatically calculates zero-payments, so you don’t need to worry about bank trips if no VAT is due.
If you like, I can make a mini flowchart showing the difference between eFPS and eBIRForms filing for Quarterly VAT, including zero-payable situations—it makes it very easy to follow.
Here’s a simple flowchart for filing Quarterly VAT using eBIRForms vs eFPS, including what to do if your VAT payable is zero:
Quarterly VAT Filing Flowchart
Start → Compute VAT
Calculate Output VAT – Input VAT
Decision: Is VAT Payable > 0?
Yes → Payment Required
eBIRForms: Generate payment slip → Go to bank → Pay → Submit online → Save receipt
eFPS: Pay online via connected bank or at authorized bank → Submit online → Save confirmation
No → VAT Payable = 0
eBIRForms: Submit online → Save PDF/XML confirmation → Done
eFPS: Submit online → System shows “No payment due” → Save confirmation → Done
End
š” Tips:
eFPS is fully online, including payment if needed.
eBIRForms is offline software but can submit online for zero-payment returns.
Always keep proof of filing even if no payment is made.
If you want, I can also make a visual diagram version of this flowchart that you can pin or print for each quarter—it’s even easier to follow at a glance.
The BIR eFPS (Electronic Filing and Payment System) in the Philippines is designed for taxpayers who want to electronically file and pay their taxes. Not all taxpayers can use it automatically; there are specific qualifications. Here’s a clear breakdown:
1. Mandatory eFPS Users
These taxpayers must use eFPS if they fall under these categories:
Corporations, partnerships, and individuals (including self-employed professionals) with gross quarterly income exceeding ₱1,000,000.
Government agencies and instrumentalities.
Large taxpayers under the Large Taxpayers Service (LTS).
Employers filing e-withholding tax returns.
2. Voluntary eFPS Users
These taxpayers can voluntarily register for eFPS:
Individuals, self-employed, or professionals with lower income than the mandatory threshold.
Non-profit organizations or cooperatives.
Any taxpayer who prefers to file and pay taxes online rather than manually at the bank/BIR.
3. Requirements to Use eFPS
To use eFPS, a taxpayer must:
Be registered with the BIR (have a TIN).
Have a valid email address for notifications.
Register and secure a digital certificate / eFPS login credentials from the BIR.
Have the software and internet connection to access eFPS online.
š” Note: eFPS is mainly designed for corporate and large-scale taxpayers, while smaller taxpayers often use eBIRForms instead for electronic filing.
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II. Quick table comparing who should use eFPS vs eBIRForms, which is handy for partnerships like yours.
Here’s a clear comparison table between eFPS and eBIRForms, so you can quickly see which is suitable for your partnership:
Feature / Criteria
eFPS (Electronic Filing & Payment System)
eBIRForms (Electronic BIR Forms)
Who Uses It
Corporations, partnerships, large taxpayers, employers, government agencies, individuals with quarterly income >₱1M
Individuals, self-employed, professionals, small partnerships, those below eFPS thresholds
Mandatory or Voluntary
Mandatory for large taxpayers; voluntary for others meeting BIR approval
Voluntary for all eligible taxpayers who are not required to use eFPS
Filing Method
Entirely online via eFPS website
Fill forms offline using eBIRForms software, then submit electronically or print and file physically
Payment Method
Online payment via eFPS (bank debits, online banking, or BIR-accredited channels)
Can be electronic if submitting via eBIRForms with payment code, or manual at bank/BIR
Convenience
Best for high-volume transactions, recurring filings; integrates filing and payment in one step
Best for smaller taxpayers or first-time filers; allows offline preparation before submission
Registration Requirement
Must register with BIR for eFPS account and get login credentials
No special registration beyond standard TIN and BIR account; just download software
Types of Tax Returns
All types applicable to large taxpayers (income, VAT, withholding, etc.)
Mostly the same returns, but filing is simpler and suitable for small partnerships or individuals
š” Key Tip for Partnerships:
If your partnership’s gross income <₱1M per quarter, you can use eBIRForms safely. If your income exceeds that, you are required to use eFPS.
If you want, I can make a step-by-step visual workflow showing how your partnership can file ITR using either eBIRForms or eFPS. It’ll be easier to follow than the official manual. Do you want me to make that?
III. Our gross income is less than 1 M per quarter, but i want to use the eFPS, can i?
Yes, you can use eFPS voluntarily, even if your quarterly gross income is less than ₱1M. The BIR allows smaller taxpayers to register for eFPS if they prefer the convenience of online filing and payment.
Here’s what you need to know for your partnership:
Registration – You need to submit an eFPS application form (BIR Form 1900) to your Revenue District Office (RDO) or through the BIR’s eFPS website.
Credentials – The BIR will issue your eFPS login credentials (username, password, and a digital certificate).
Filing & Payment – Once registered, you can file your 1701 (or 1702) income tax return and other applicable taxes online and pay electronically through accredited banks.
No Penalty – Using eFPS voluntarily is allowed and won’t impose penalties; it’s fully compliant with BIR rules.
š” Practical Tip: For a small partnership like yours, using eFPS might be overkill unless you prefer automatic online payment and want to avoid going physically to the bank. Otherwise, eBIRForms is simpler for your size.
IV. step-by-step guide for your partnership to register and start using BIR eFPS voluntarily:
Step 1: Prepare Requirements
Before applying, make sure you have:
BIR Registration – Your partnership must already have a TIN and be registered with the BIR.
Valid Email Address – eFPS notifications and confirmations are sent here.
Taxpayer Type Information – Partnership details, business name, RDO number.
Install any required security software (digital certificate).
Test login to ensure your credentials work.
Step 5: Filing & Payment
Once logged in, you can:
File your Annual ITR (1701 or 1702) online.
File other taxes like VAT or withholding taxes if applicable.
Pay online through eFPS-accredited banks.
š” Tip: Even if your income is below ₱1M per quarter, using eFPS allows you to avoid going to the bank and provides an automatic confirmation of payment.
I. I own a small business TRADING company partnership with another person, we are filing ITR, shall i file separate ITR for myself?
from Chatgpt, 03.19.2026
Yes—you still need to file a separate personal ITR even if your business is a partnership.
Here’s how it works in the Philippines:
š§¾ 1. The Partnership Files Its Own ITR
Your trading partnership is treated as a separate taxpayer by the Bureau of Internal Revenue.
It files BIR Form 1702 (Annual Income Tax Return for Partnerships/Corporations)
The partnership pays income tax on its net income
š¤ 2. You ALSO File a Personal ITR
Even if you don’t receive a salary, you still need to file your own ITR because:
You may receive share in profits from the partnership
You may have other income (interest, side business, etc.)
š Use:
BIR Form 1701 (for individuals earning income from business/profession)
š” Important: Is Your Share Taxable?
This is the key point:
If your partnership is a general professional partnership (GPP) → income passes through → you declare your share
If your partnership is a regular business partnership (like trading) →
✅ The partnership already pays tax
✅ Your share in profits is usually not subject to further income tax
So in your case (TRADING partnership):
✔ The partnership pays the tax
✔ Your share is typically tax-exempt on your personal ITR
š So why still file?
You still file your personal ITR to:
Declare exempt income (share in partnership)
Report any other income (if any)
Stay compliant with BIR requirements
⚠️ Exception (when you might NOT need to file)
You may not need to file if ALL are true:
No other income
Purely passive income already subjected to final tax
Your only income is share from a taxed partnership
But many still file for compliance and record purposes (recommended for business owners).
š Simple Summary
Partnership → files Form 1702
You (partner) → usually file Form 1701
Your profit share → generally not taxed again
If you want, I can walk you through:
✔ Exact line items to fill in BIR Form 1701
✔ How to declare your partnership share properly
✔ Or check if you can legally skip filing (based on your situation)
II. Got it—let’s check if YOU can legally skip filing a personal ITR, based on your situation as a partner in a trading business.
✅ You can SKIP filing personal ITR ONLY IF all are true:
Your ONLY income is from the partnership
No salary (employment)
No side business
No freelancing
No rental income
The partnership is a regular business partnership (not GPP)
✔ Your trading company qualifies here
The partnership already filed and paid tax via Bureau of Internal Revenue using Form 1702
Your share in profit is already tax-exempt
(because the partnership already paid the tax)
You have no other taxable income
❌ You MUST file personal ITR if ANY of these apply:
You have:
Salary (even part-time)
Online selling / side hustle
Interest income not final-taxed
Rental income
You want:
Loan approval / visa (ITR is required)
Proof of income
You had losses or need tax records
⚠️ Practical Advice (Important)
Even if legally you can skip…
š Many accountants still recommend filing BIR Form 1701 because:
It keeps your tax history clean
Easier for bank loans / credit cards
Avoids future BIR questions
š My Straight Answer for You
Since you are a:
Business owner (trading partnership)
Likely to need financial records in future
š Best practice: FILE your personal ITR anyway
š§¾ Simple Decision Guide
Situation
File Personal ITR?
Only partnership income
❌ Optional
With any other income
✅ Required
For loans / proof of income
✅ Strongly recommended
If you want, tell me:
Do you have any other income at all?
I can give you a clear yes/no specific to your case š
No, i dont have any other income
Thanks for clarifying! Since your only income is your share of the trading partnership, here’s the practical breakdown:
✅ What this means for you
Your trading partnership files Form 1702 and pays the tax.
Your share of profit is already considered “taxed at the partnership level”.
You have no other income.
š” Result: Legally, you do not need to file a separate personal ITR.
⚠️ Practical Considerations
Even if it’s optional, some business owners still file Form 1701 just to:
Keep a clean personal tax record
Have proof of income for banks, loans, or visas
If you are confident you won’t need those, you can skip filing your personal ITR.
So, in short: you can safely skip filing your personal ITR this year.
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III. š” Summary in words:
Partnership files Form 1702 → pays tax on net income.
If you have no other income, your personal ITR is optional.
If you have any other income, file Form 1701 and include your share in the partnership.
