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RR No. 11-2000: Prescribes the registration and filing of income tax returns and payment of income tax, if any, of marginal income earners with gross sales/receipts not exceeding P 100,000.00 during any twelve (12) month period

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Summary

RR No. 11-2000 sets the registration, income tax return filing and income tax payment rules for marginal income earners with gross sales/receipts not exceeding P 100,000.00 in any twelve (12) month period.

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Key points

  1. Free and simplified registration. Marginal income earners may register with the BIR at no charge and without the usual documentary requirements. These include maintaining books of accounts and issuing registered receipts/invoices.

Who is affected

  • Marginal income earners with gross sales/receipts not exceeding P 100,000.00 in any twelve (12) month period

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (3)

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Cited byRMO No. 04-2004RR No. 01-2004RR No. 03-2004

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.