For SELF-EMPLOYED PROFESSIONALS:
Please take note of this BIR requirement (BIR RR 4-2014) for an APPOINTMENT BOOK which you can prepare yourself or through an accountant:
A. Affidavit for Self-employed professionals (see attached template), printed in quadruplicate and notarized (min. of Php150). One (1) copy for the Notary Public, the other copies (at least one (1)) for the BIR, and for the professional.
B. BIR Form 1905 (attached): Spaces to be filled for this year are:
1. a.TIN, b. RDO Code, c. Taxpayer’s Name;
2. a. PART II, place an [X] on the Box marked OTHERS, then underneath, place APPOINTMENT BOOK;
3. a. At the Back, under Item 4 I UPDATE OF BOOKS OF ACCOUNTS, place APPOINTMENT BOOK on the first space under TYPE OF BOOKS TO BE REGISTERED, under QUANTITY, place 1, under FROM, place a -, under TO, place 1;
4. Fill spaces for Taxpayer Authorized Agent with your printed name and signature, and under Title/Position of Signatory, place your Professional Title.
5. Accomplish two (2) copies.
C. Buy a two-column JOURNAL. (less than Php30)
D. Go to your BIR REVENUE DISTRICT OFFICE (RDO) and stamp and fill up the first page of the Journal. Ask for assistance if necessary.
In some RDOs you need to get a number to queue at the counter for Books of Accounts. The Officer will stamp the Journal, All the Notarized AFFIDAVITS, and the BIR Forms 1905; They will keep one (1) copy each of the AFFIDAVIT and Form 1905; They will give you back the stamped and signed: JOURNAL, your copies of the AFFIDAVIT(s) and Form 1905.
Deadline for Filing has been extended to May 30, 2014. For those who have not accomplished this yet, you may want to consult your accountant.
Affidavit for Self-Employed Professionals (Template)
BIR Form 1905