Annex A1 is described in a reproduced form as the “Income Payee’s Sworn Declaration of Gross Receipts/Sales” for a self-employed person or professional with one income payor. The reproduction is not confirmation of the current official BIR form. Before completing or submitting it, verify the current form and rules with the Philippine Bureau of Internal Revenue (BIR) or a qualified Philippine tax professional.
What Annex A1 is
The title “Income Payee’s Sworn Declaration A1” refers to a form reproduced as “INCOME PAYEE’S SWORN DECLARATION OF GROSS RECEIPTS/SALES,” with the parenthetical description “For Self-Employed and/or Engaged in the Practice of Profession with Lone Income Payor.” The reproduced document is hosted on Scribd, not on a verified current BIR form page: view the Annex A1 reproduction.
That distinction matters. The reproduction helps identify the document and its apparent purpose, but it does not establish that the copy is the current official template or that its instructions remain applicable. The BIR’s Revenue Memorandum Circular No. 50-2018 is an official FAQ circular about sworn declarations and withholding under rules then in effect; it is from 2018, not a confirmation of today’s form or requirements.
What the reproduced form asks for
The secondary reproduction includes fields or sections for:
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- The income payee’s identity and taxpayer identification number (TIN).
- The payor’s details.
- Projected gross receipts or sales.
- A tax-rate election.
- A sworn statement and notarial information.
- A receipt section for the withholding agent or payor.
Use that list only to understand the reproduction. Do not treat it as a current filing checklist: the official status and latest version of the Annex A1 template were not confirmed.
How the declaration relates to withholding
In its 2018 FAQ, the BIR says an executed declaration is applied by the withholding agent to income payments made after the agent receives it. This is a timing point from RMC No. 50-2018; it should not be read as a current deadline, a guarantee of a particular withholding result, or proof that any particular payee qualifies to use Annex A1.
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The circular also discusses historical scenarios and rates. Those details can depend on the rules applicable at the time and on a taxpayer’s circumstances, so do not rely on figures or conditions from a 2018 answer as current guidance without checking later BIR issuances.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What to check before completing or submitting it
- Confirm the current form. Ask the BIR or consult its current official publications for the latest applicable declaration. The available Annex A1 copy is a secondary reproduction, not a verified current BIR download.
- Confirm that it applies to you. Eligibility can depend on your work, payor relationship, income, and other facts. The sources identified here do not establish current eligibility criteria for an individual taxpayer.
- Check current withholding rules and instructions. Verify applicable rates, thresholds, deadlines, required supporting documents, and how the payor should receive or handle the declaration under current rules.
- Keep a record of what you submit. If the current official instructions call for delivery to the withholding agent, retain a copy and evidence of receipt. RMC No. 50-2018’s receipt-related guidance concerns payments after receipt, but does not replace current instructions.
If your situation is not straightforward, seek advice from a qualified Philippine tax practitioner. A practitioner can assess your facts; this article and the reproduced form cannot determine your tax treatment.
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