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.