Tuesday, February 8, 2011

Concerns on Tax pertaining to Blog earnings & other business ventures

Regarding a query on filing income tax on earnings from adsense thru blogging or a personal blog.

hi BIRTaxInfo,regarding po my situation, bale ang payo nyo po is to apply for Occupational Tax sa LGU and then file BIR F1901,pano po kung meron na po akong F1901,kakafile lang,start pa lang ng business. Kc po ang file ko sanang ITR is for last year,2010. At that time,my income came from online earnings pa lang.Gusto ko talaga magfile ng ITR to help the country(chos!LOL),honestly,para po magka-credit card hehe. Also, in addition pala sa question below, I just discovered sa e-BIR na I have a TIN already issued in Manila, but yung biznis ko is in the Province. Pano po kaya to pag nag-file na ng ITR? - Venus

Yes , you can file an ITR pertaining your earnings in the previous year.  But still you need to register this type of business. Which is probably a separate business from the new business you intend to register with the BIR.

Unless the business you are registering with the BIR pertains to blogging or is also directly connected with the income you derive from blogging. Now the BIR Revenue officer who will evaluate this can better explain to you.

You said you filed a 1901 for your new business. You also said you have a TIN registered in a Revenue District Office (RDO) in Manila. And that your business is in the province.

First, the RDO in the province cannot process your application for your business registration with the BIR.  Mainly because your TIN as you said is in another RDO in Manila.

So you may need to request the RDO in Manila to transfer your TIN registration to the RDO in your province where you are intending to do business. Or the BIR Branch which has jurisdiction over your business address in that province.

You need to use BIR Form 1905  to transfer of your TIN to the RDO in your province.

Once transferred then you can register your business with the BIR RDO in that province. 

Before we go into filing an ITR for your blog earnings. Lets clarify your registration with the BIR first.

You were referring to a business that is not related to the business of adsense earnings. So we are talking of two lines of business. One is blogging or Adsense business and the other business you didnot mentioned.

Lets just say this other business of yours is for an Internet Cafe or Laundry Business perhaps.

You can register both business industries under your original TIN. In the 1901 you will decide on which is your Primary and  Secondary industries or business. As long as the business address of both are the same. For example, in your residence.

The BIR Form will be 1901; documentary requirements will be an Occupational Tax Receipt OTR from the local LGU (In relation to the Blog industry); Birth Certificate photocopy; DTI permit (pertaining to your other business); business permit (pertaining to your other business); payment of Annual Registration Fee of 500 pesos using BIR form 0605.

Now if the condition is that the other business is not located in your residence where you conduct your business of blogging. Then this would now be treated as a separate registration from your registration on your blogging business or adsense business. The BIR will assign a branch code for your other business.

Branch code would be like this. If your TIN for example is 111-222-333-0000. The  branch code for your other business would be 111-222-33-0001.

So do take note that the registration of your businesses is separate as their addresses are not the same.

If you have already registered with the BIR your other business. Then this will now be your primary business. Your Adsense business will still need to be registered. As mentioned before use 1901, OTR, birth certificate and ARF of 500 pesos.

Now when you have registered your Adsense business. Thats when you can file for your ITR.

I would suggest you ask for an orientation with your RDO on what taxes you need to file, when are the deadlines for filing and how you can file your taxes using the required BIR forms. They regularly give this orientation for new businesses.
The BIR has plans to produce a video on CD for this orientation. But it is still in the works.
Will post here when its available.


  1. Thanks for ng marami! Very well said. More power po sa inyo at sa BIR. Isa kang kayamanan ng bayan. Sana dumami pa nag katulad nyo sa mga kawani ng pamahalaan.

  2. pag blogger po lang ba, eto po lang ba ang requirements: BIR form 1901, OTR, birth certificate and ARF of 500 pesos.??

    Then, pano na po? pano po yung pagfile? deductions?ako din ba magdedecide kung how much to declare? thanks

  3. Pwede bang derecho na mag file ng ITR at di na muna mag file ng 1901 pag blogger? kasi deadline na po sa friday, april 15 e. i'm sure pag nag 1901 pa ko di na ko makakhabol sa pag file ng ITR Form 1701.bakit kailangan pang i-register,esp. kung blogger, san ka naman nakakita ng writer nag issue ng resibo? sa bawat sinulat.

    dapat derecho filing na lang ng ITR. Buti nga nag file e. kesa naman di na lang.

  4. Sorry for the late reply. Unfortunately our office is blocking the comments portion of my blog again.

    Anyway, kapat na register na po kayo. Puwede po kayo mag request ng orientation kung papaano kayo magpa file ng returns. Kung ano ang form na gagamitin at kung kailan ang mga deadlines.

    Yes, po you decide on your honest declaration.

    Again very sorry to the second anonymous poster for the late reply. You cannot file if you are not registered with the BIR.

    Should you have any other concerns just post it here. Just bear with me on late replys. I am trying to find other means to get a better access and support for this blog. Good day.


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