HOW DO I REGISTER MY ONLINE SELLING BUSINESS WITH BIR?
Step 1: Go to the BIR Revenue District Office (RDO) which has jurisdiction over your place of business.
Step 2: Prepare BIR Form 1901 or the Application for Registration for Self-Employed (Single Proprietor/Professional), Mixed-Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estate and Trust; and BIR Form 1906, or the Application for Authority to Print Receipts (ATP) and Invoices.
Step 3: Submit the following documents to the Client Support Officer (CSO) in the RDO.
- Government-issued primary ID with your name, address, and birthdate (Read: 4 Government IDs That Are Easy to Apply For)
- Photocopy of Mayor’s Business Permit or duly received Application for Mayor’s Business Permit if the permit is still under process with your LGU; and/or Professional Tax Receipt/Occupational Tax Receipt issued by the LGU or DTI Certificate
- New sets of permanently bound books of accounts
- Proof of Payment of Annual Registration Fee (ARF) (for clients with existing TIN or applicable after TIN issuance) **see Step 6 and 7
- Final and clear sample of Principal Receipts/Invoice
Additional documents, if applicable
- Franchise Documents (if any)
- Certificate of Authority (for Barangay Micro Business Enterprises)
Step 3: Wait for your turn to be interviewed by the CSO to determine the applicable tax type, and for the officer to encode and generate TIN.
Step 4: Receive TIN and copy of BIR form 1901
Step 5: Pay for your ARF (₱500.00) and Documentary Stamp Tax (₱15.00) and receive proofs of payment.
Step 6: Present your proofs of payment to the Registration Head so they can generate the Certificate of Registration (COR) and Authority to Print (ATP) and forward it for review.
Step 7: Receive COR, Ask for Receipt Notice (ARN), ATP, and Books of Accounts
HOW MUCH ARE THE TAX CHARGES?
The first thing you need to know is that businesses earning less than ₱250,000 will have zero (0) tax. But they still need to register and declare income with the BIR.
Take note that your online business will still pay similar standard taxes to physical businesses. This includes:
- Monthly and Quarterly Value Added Tax (required for all businesses earning more than P3 Million in a taxable year)
- Quarterly Percentage Tax (businesses earning ₱3 million or less annually not subject to VAT)
- Withholding Tax on Compensation
- Expanded Withholding Tax/Creditable Withholding Tax
- Quarterly and Annual Income Tax Returns
HOW DO I PAY TAXES?
For eFPS filing and/or payment:
Step 1: Fill up BIR Form 2551Q in the eFPS system which contains all the alphanumeric tax codes (ATCs).
Step 2: Prepare your sales/receipts for the quarter and upload them to the system for your quarterly percentage tax amount.
Step 3: If you’ve your taxes for the first, second and/or the third month of the quarter are paid for, payment/s made will be reflected in BIR Form 2551Q in Item No. 20A-Creditable Percentage Tax Withheld per BIR Form 2307.
Step 4: After e-filing, proceed to online payment by clicking the proceed to payment button and pay the quarterly percentage tax due.
Overview of Public Universities in South Africa
Here's an overview of some public universities in South Africa, including general admissions requirements and estimated application periods. Keep in mind, specific program requirements and dates can vary significantly, so it's important to check each university's official website for the most current information.
University of Pretoria
- Admissions Requirements: National Senior Certificate with minimum scores in specific subjects related to the chosen program; for international students, equivalent qualifications.
- Application Period: Usually opens in March and closes at the end of July for most programs.
University of Cape Town
- Admissions Requirements: National Senior Certificate with pass levels required for degree study; subject-specific requirements depending on the program.
- Application Period: Application opens in April and closes at the end of July.
Stellenbosch University
- Admissions Requirements: National Senior Certificate with required marks; some programs have additional testing.
- Application Period: Opens in March and typically closes at the end of June.
University of the Witwatersrand
- Admissions Requirements: Matriculation certificate with university exemption; required scores vary by faculty.
- Application Period: Begins in March and ends on the 30th of September.
University of Johannesburg
- Admissions Requirements: Matric exemption with a minimum APS score; specific subject requirements based on the faculty.
- Application Period: Opens in April and generally closes by the 30th of September.
University of the Free State
- Admissions Requirements: National Senior Certificate with specific marks for the program applied to; additional requirements for certain courses.
- Application Period: Typically opens in April and closes at the end of August.
University of Venda
- Admissions Requirements: Completion of the National Senior Certificate with an endorsement for diploma or degree studies; specific APS scores needed.
- Application Period: Usually from May to September.
University of Fort Hare
- Admissions Requirements: National Senior Certificate with university exemption; certain programs may have specific requirements.
- Application Period: Opens around May and closes at the end of September.
University of the Western Cape
- Admissions Requirements: National Senior Certificate with specific performance levels; additional requirements for certain programs.
- Application Period: Generally from May to September.
North-West University
- Admissions Requirements: National Senior Certificate with university exemption; program-specific requirements may apply.
- Application Period: Opens in March and usually closes by the end of August.
Rhodes University
- Admissions Requirements: National Senior Certificate or equivalent; minimum academic performance in certain subjects.
- Application Period: Applications open in April and close at the end of September.
Nelson Mandela University
- Admissions Requirements: National Senior Certificate with required scores for chosen programs; portfolio or additional tests for some faculties.
- Application Period: Opens in April, with a deadline at the end of August for most programs.
Cape Peninsula University of Technology
- Admissions Requirements: National Senior Certificate with specific scores; additional requirements for certain courses.
- Application Period: Opens in May and typically closes by the end of September.
University of Limpopo
- Admissions Requirements: Senior Certificate with endorsement for diploma or degree courses; specific APS scores for different programs.
- Application Period: From April to September.
University of Zululand
- Admissions Requirements: National Senior Certificate with an endorsement for bachelor’s degree studies; specific score requirements for various programs.
- Application Period: Usually between April and November.
Central University of Technology
- Admissions Requirements: National Senior Certificate with specific scores for the chosen field of study; additional criteria for certain programs.
- Application Period: Application period generally starts in May and ends in October.
Vaal University of Technology
- Admissions Requirements: National Senior Certificate with a pass that qualifies for admission to bachelor’s degree, diploma, or higher certificate programs.
- Application Period: Typically from May to September.
Walter Sisulu University
- Admissions Requirements: National Senior Certificate with required scores for chosen programs; additional criteria for certain faculties.
- Application Period: From April to September.
This list provides a starting point for understanding the admissions landscape across South Africa's diverse higher education institutions. Given the variability in programs and requirements, it's crucial to consult each university's website for the most accurate and up-to-date information.