I-start ko lang itong topic na ito para maging malinaw sa ating lahat kung ano ang mga buwis na dapat bayaran ng isang lanshop owner.
I saw the need to start this thread because of the following out-of topic posts on \"Price War Issue\":
phazeddl wrote:out of topic: open ko lang po kase ako nag apply lang basta tapos ayun na simula na ng kalbaryo ko sa pag babayad ng BIR na hindi ko naman alam kung san napupunta ung binabayad natin.....
ano ba parusa kung walang BIR?
at san na pupunta ung binabayad natin?
to which I replied....
Bakit mo natanong ito? Wala bang kalsada sa inyo? Ospital? Public School? Bumbero? Pulis? Kung meron naman, siguro tama lang na magbayad tayo ng buwis.
May mga siyudad at bayan na hindi nagbibigay ng business permit sa mga negosyong hindi rehistrado sa BIR. Ang worst case scenario ng nagnenegosyo nang hindi nagbabayad ng buwis ay makasuhan ng tax evasion.
and
phazeddl wrote:alam ko po yun sir xico! pero ang ibig ko lang sabihin sa tanong ko eh bakit kailangan pa hiwalay porsiento sa atin ng gobyerno porseinto ng munisipyo at porseinto pa ng BIR...
yun nalang kita sa atin ng isang munisipyo,..
aba\" malaki nayun ah.. pag pinag samasama ung lahat ng may negosyo sa isang lungsod!
Sorry, kosang phazeddl, for my being a bit rude on my reply. Let me say that it was not the first time I replied to queries similar to yours. I'm just somewhat peeved when someone asked about taxes that way.
Anyway, let me start by enumerating the various taxes that a lanshop owner (in connection with the business only) must pay if he decides to do business the legal way all the way. I enjoined everybody to add their comments, queries and other information about the subject.
A)
Community Tax Certificate (CTC) - dating tinatawag na Residence Tax o cedula, we pay P5.00 Basic Tax plus P1.00 for every P1,000 revenue for the previous year. This is equivalent to 0.10% of gross lanshop sales if we don't include the P5.00 Basic Tax that the LGU collect from even those without income like me.
B)
Local Tax - Depending on the current local revenue code of a city or municipality, a lanshop owner must pay a minimum of 2.00% of his gross sales. I heard some LGUs charge as high as 4 to 5%. I think we should check the Local Government Code as to how much can an LGU charge us.
C)
Percentage Tax - If the gross income of a lanshop does not exceed P1.5M in a year, the business will be registered with the BIR as non-VAT and the owner will pay 3.00% of gross sales or revenue. Those lanshop earning P1.5M and more per year will be charged 12% Value-Added Tax.
D)
Income Tax - To be paid also to BIR and depending on the lanshop owner's net income, percentage ranging from 5 to 32% will be charged.
Based on the above, magbabayad ang isang lanshop owner ng minimum na 5.10% ng gross revenue niya, kahit siya ay walang kinita o nalugi sa negosyong ito.<br><br>Post edited by: xicowner, at: 2008/03/10 01:06