What's ahead: your three jobs, Lessons 2 to 8

Where you are

You now know what BIR expects (the three jobs), how to read your 2303, what kind of taxpayer you are, and where the ₱3 million VAT line sits.

The rest of the course takes each job in turn, with Kuting Kitchen's real-looking numbers all the way through.

Part 1: Register

Lesson 2, Registration & E-invoicing: register your books through ORUS, your system and invoices, get the Permit to Issue, connect to BIR's e-invoicing system, and show the Seal Badge. Everything you need before 31 December 2026.

Part 2: Record

Lesson 3, The Books: record a sale, a payout and a purchase, and close the month.

Lesson 4, VAT: work out a quarter's VAT: ₱144,000 − ₱93,600 = ₱50,400.

Lesson 5, Withholding Tax: find the ₱6,000 the marketplaces kept, and get it back.

Part 3: File and pay

Lesson 6, Filing: your whole year on one page, then file and pay any return online, keep the proof, and fix a late or wrong one.

Lesson 7, Income Tax: turn ₱1.2 million of sales into ₱162,000 of taxable income and ₱26,400 to pay; and see whether a company would save you tax.

Lesson 8, Payroll: pay two staff correctly, with SSS, PhilHealth and Pag-IBIG, through to year-end.

One business all the way through

Every lesson uses the same shop and the same quarter: Kuting Kitchen's July to September 2026. The ₱480 Shopee order you'll meet in Lesson 3 is the same one in its VAT, its withholding and its income tax.

So when a number shows up again, it's the same number. That's the point: the books feed every return.

How to take it

Each section is about five minutes, with a few questions at the end. Go in order, or jump to the lesson you need today: the bar at the top of every page shows where you are.

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