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How about in my specific case? Commission salesman lang ako. I have no company. only myself as a salesman. No sales = no commissions or money. Would appreciate the advice on estimated charges. Can I just prepare this on my own?

You don't need to have a cpa report to accompany your itr since you are earning only bny commision as well as you do not have sales...

 

No Financial statement is required to file you just need to file your itr on or before April 15...

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Regarding deductions, can you put in sa bad debts yong credit card debts mo? Malaki laki din nautang ko "to make ends meet". Hirap talaga!

Bad dbets expenses means your receivable to your customer that you may not able to collect.. hindi cost ng mga utang mo..

 

Please take note that only expenses related to your business can be allowed as deduction..

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I need Opinions...

 

Company A is a Domestic Corporation

Company B is a Non-Resident Foreign Corporation

Company C is another Domestic Corporation

 

Company A engaged Company B's services to construct a special security device within Company A's premises.

Company B provided the materials needed, whereas Company A properly paid the necessary import duties.

Company B contracted Company C to do the construction work.

Company B never went to the Philippines.

Company B billed Company A for all the costs incurred in constructing the security device.

 

Question:

 

Should Company A withhold 35% from the income payments earned by Company B and report it under ATC Code 230 under BIR Form 1601F?

 

OO, dapat i withheld (final withholding tax) ni company A si Company B since company B is a non resident corporation not doing busines within the philippines because the government has no chance to tax them from income they earn here in the philippines kapag di sila na-withheld ng payor located here in the phil.

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You don't need to have a cpa report to accompany your itr since you are earning only bny commision as well as you do not have sales...

 

No Financial statement is required to file you just need to file your itr on or before April 15...

 

yes you can prepare it on your own. meron din accountant na P1000 lang sya na ang gagawa. kailangan pa rin sa itr ang financial statement, pero yung i-certify pa ng auditor o yung auditor report, di na kailangan yon kasi nga walang benta. sa case mo, i assume lumalakad ka pa rin, so gumagastos ka, at yung gastos mo ay related sa trabaho mo, so unfair sa yo kung di mo gagamitin ang gastos mo as deduction. bale lalabas sa income statement mo zero sales at may mga deductions at net loss lalabas sa yo, kaya wala kang babayaran na tax. sa balance sheet doon makikita asset mo, utang mo at net worth mo. magiging basehan din ang balance sheet sa mga expenses mo like depreciation. kahit walang kang benta nag-o-operate ka, ang problema di ka lang makabenta, pero gumagastos ka, so kailangang pa rin financial statement.

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question lang on matters of sales agents working on full commission basis.

 

are they required to register as non-vat individuals and do they have to pay the annual p500 fee?

 

if they are required to register, are they compelled to maintain books of accounts?

 

kung connected ka sa isang companya lang, parang empleyado ka nila kaso income mo in form of commission, you had to register to secure a TIN but you dont have to pay the annual P500.00 registration fee and of course walang kang book of accounts. Regarding sa vat, pwede rin hindi ka na magparegister as vat or non-vat individual kasi ang treatment sa case na ito ay yung kinikita mo na commission income ay parang compensation sa mga employee. However, your company should withheld you a certain percentage (sorry, i forgot the exact percentage) of your commision income.

 

kung sales agent ka na "free lance type" meaning you had multiple client, dapat pa register ka and you will be subject to a annual registration fee of P500.00, required to maintain books of accounts, and you are subject to other tax like vat, percentage tax (for non-vat taxpayer), withholding tax - compensation (if you had employees), withholding tax - expanded (if you are renting an office, securing a contractors services, etc.)

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hello mga tax expert, just have some question regarding gasoline allowance benefits, paano ba computation ng tax nito, according to our accounting, since we don't provide receipt, the 15k(fix) monthly gasoline allowance will be added in the basic monthly salary for tax computation. meaning, our monthly gross income will be basic salary + gasoline allowance, tama ba to?

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hello mga tax expert, just have some question regarding gasoline allowance benefits, paano ba computation ng tax nito, according to our accounting, since we don't provide receipt, the 15k(fix) monthly gasoline allowance will be added in the basic monthly salary for tax computation. meaning, our monthly gross income will be basic salary + gasoline allowance, tama ba to?

 

yes. when your basic goes up, you might end up in a higher bracket, thus experience a higher withholding tax on your payslip.

 

ask again your accounting, they can be creative also.

Edited by stiffmike
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I opened up a thread on GAS Receipt exchange on the MOTORING thread ..

 

I have 4K worth of gas every month ....Shaw blvd mandaluyong area bigay ko na lang sayo

 

hello mga tax expert, just have some question regarding gasoline allowance benefits, paano ba computation ng tax nito, according to our accounting, since we don't provide receipt, the 15k(fix) monthly gasoline allowance will be added in the basic monthly salary for tax computation. meaning, our monthly gross income will be basic salary + gasoline allowance, tama ba to?
Edited by lomex32
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