annex “b-2” INCOME PAYEE’S SWORN DECLARATION OF GROSS RECEIPTS/SALES (For Self-Employed and/or Engaged in the Practice of Profession with Lone Income Payor)

2024年11月25日 · Section 2.57.2 of Revenue Regulations (RR) No. 2-98, as amended by RR No. 11-2018, which implements certain withholding tax requirements on income payments under the Tax Code, as amended by TRAIN Law (Republic Act No. 11256), requires the submission of a sworn declaration of gross receipts/sales, together with a copy of Certificate of ...

The document is a sworn declaration form for self-employed individuals or professionals with a single income payor, stating their gross receipts or sales. It includes personal information, income details, tax identification, and options for tax rates under the Philippine Tax Code.

For those exceeding P3M individuals, Annex “B-2” of RR 11-18 is applicable. Payments for professional fees, promotional, talent fees, or for any other form of remuneration to the following are subject to expanded withholding tax on professional fees under TRAIN RA 10963 Philippines:

2021年1月14日 · This document provides instructions and a template for a sworn declaration of gross receipts/sales for self-employed individuals or professionals with a lone income payor.