What BIR expects from an online seller

3 quick questions. Pick an answer to see why.

1. Kuting Kitchen wants to test the market with a few Shopee orders first. When does it register with BIR?

After it passes ₱250,000 in sales On or before its first sale Only once it opens a physical store

Registration comes first, on or before the first sale. Marketplaces ask for the BIR certificate (Form 2303) before letting you sell.

2. March had no sales at all. What happens to the returns due for March?

They're skipped this time They're still filed, showing zero They're added to April's return

If a tax is on your certificate, its return is filed on time even with no sales. A missed return is late, zero or not.

3. Writing each Shopee payout in the cash receipts journal belongs to which job?

Recording every peso in and out, every day, is Job 2. Registering the books comes before; closing them and filing returns come after.