Please be aware that XEN does not handle your tax returns. It is your responsibility to manage and pay your taxes according to your own discretion and in compliance with applicable laws.
Are you already registered by the BIR as a self-employed individual? You won’t be able to pay taxes and file an income tax return without your Certificate of Registration (CoR).
Step 1a. Get Taxpayer Identification Number (TIN)
*BIR Form 1901 - Application for Registration (self-employed)*
This is applicable for those who don't have a TIN yet. You can also apply for your TIN online through BIR’s eTIN website or go to the nearest BIR office in your area to register manually.
For those who have existing TIN, you still need to fill-up this form to change your status from employed to self-employed.
Step 1b. Update your personal information (for those with existing TIN)
*BIR Form 1905 - Application for Registration Information Update*
Update your personal information at the BIR such as changing your registered address and transfer your RDO Regional District Office
Step 2. Pay the annual registration fee for COR (Certificate of Registration)
*BIR Form 0605 - Payment Form*
The annual registration fee for COR is PhP 500. You need to pay for every January. Keep your copy of the payment form and the receipt from the bank and photocopy both.
Step 3. Get OTR (Occupational Tax Receipt)
Since online freelancers don't need DTI registration and mayor's permit, BIR will require you to get PTR (Professional Tax Receipt) or OTR (Occupational Tax Receipt) from your Municipal or City hall.