PART 1: Income Statement - [ Ссылка ]
FAQ were also discussed on the first part of this video tutorial.

Disclaimer: This video guide is for freelancers or self-employed, classified as a NON-VAT Taxpayer.

If your gross annual sales, earnings, receipts or output exceed three million pesos (P3,000,000.00), you need to submit an Account Information Form (AIF) or the Certificate of the independent Certified Public Accountant (CPA) with Audited Financial Statements.*

If your gross annual sales, earnings, receipts or output do not exceed P3,000,000.00 and is subject to graduated income tax rates, you can submit Account Information Form or Financial Statements not necessarily audited by an independent CPA.*

Source/s:
*[ Ссылка ]

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