UNHoop tutors are considered as freelancers/professionals.

The BIR may ask if you have a license, so just inform

them that your line of work doesnt require one to operate.
Registering as a professional means labelling yourself as an individual with a business of your own. This involves
unique requirements that differ from registering as a tax-paying employee of a company.
BIR Requirements for Professionals/Freelancers
Before visiting the BIR, you must have these on hand:
1. A registered TIN number https://ereg.bir.gov.ph/ereg/welcome.do
2. P500 TIN registration fee
3. (1) photocopy of your birth certificate
4. (1) photocopy of your marriage certificate (if married) and the birth certificate/s of your dependents, if you have any.
5. (2) copies of completed BIR 1901 form part 1 (ftp://ftp.bir.gov.ph/webadmin1/pdf/20361901pg1.pdf) and part 2
(ftp://ftp.bir.gov.ph/webadmin1/pdf/20361901pg2.pdf)
6. (1) original and (2) photocopy of BIR 605 payment form used to pay the P500 registration fee
7. (1) photocopy of proof of address
8. (1) photocopy of ID with name, birthdate, and signature
Once youve managed to submit all these, the BIR will require you to buy and/or register the following books:
a. (1) ledger, (2) columnar books, and (1) linear journal at P140
b. (1) Documentary stamp at P15
c. Invoices, depending on how much your printer charges
d. Your printers registration fee, TIN number, and the job order for printing of invoices.
e. Application for a TIN card (free)
** You can buy all of these at the BIR office.

The Briefing for New Registrants

After submitting all of your requirements, you will attended a short seminar/briefing where a BIR representative will walk you
through the basics of taxes.
These requirements are necessary to acquire two very important documents: your COR (Certificate of Registration) and your
TIN card. Without these, your application will not be processed.

TIPS:
1. Check which RDO (revenue district office) covers the location of your office. For us it is RDO 050.
2. Pay your P500 registration fee using BIR form 605 and through the following options:
- At an accredited agent bank of your RDO,
- G-cash, or
- The BIRs eFPS or Electronic Filing and Payment System
3. Submit all of your documents. Make sure theyre complete and that you have the right number of photocopies.

4. The BIR officer will then instruct you to buy and register the documentary stamp and books. Make sure you have enough
money (and spare change) to purchase these. If you dont have a printer to hire for your invoices, ask the person assisting you
if they could refer you to a printer that they know of.
5. The BIR officer will stamp your books with labels and ask you to write your name, TIN number, address, and the purpose of
the book. The two columnar books are cash receipts and cash disbursement, while the other two are the ledger and the
journal.
6. Attend the briefing or short seminar. Take down notes, listen carefully to the discussion, and ask all of your questions before
leaving the seminar and dont forget to sign the attendance sheet/record book.
7. Dont forget to apply for your TIN card. Just ask the officer in charge of issuing the TIN cards and he/she will ask you to fill
out a slip of paper with necessary details, such as your name, TIN number, address, contact number, etc.
8. Get your COR and your TIN card.
9. Remember to issue an OR for every payment you receive from UNHoop or your other freelance jobs because if not, BIR may
penalize you with P1,000.00 or charge you with tax evasion.
10. The amount to be paid will depend on the rate you will get using the tax table prescribed by BIR. Since the company
withholds 2% from your salary, please secure BIR Form 2307 so that they can deduct your advanced income tax payments from
your income tax returns. You will have a personal exemption of P50,000.00 annually and P25,000.00 for every qualified
dependent child (up to 4 children).