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Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →Annex B-1 is a sworn declaration of gross receipts or sales for self-employed people and professionals who have several income payors. It records taxpayer and income-source details, the filer’s tax-treatment declaration, and sworn-signature and payor-receipt information. A separate Annex B-2 is described for a person with one income payor. The available copy does not establish that it is the current official version, so verify the latest form and instructions with the Bureau of Internal Revenue (BIR) before completing or submitting anything.
What Annex B-1 is for
The surfaced copy is headed “Income Payee’s Sworn Declaration of Gross Receipts/Sales” and states that it is for a self-employed person or someone engaged in the practice of a profession with several income payors. It is intended to give payors information about the payee’s income and declared tax treatment; it is not, by itself, proof that a particular withholding rate applies in every case.
The copy includes fields for the taxpayer’s name, citizenship, address and TIN, along with income-source and payor information. It also asks the individual to declare gross receipts and select a tax-treatment option. The copy displays graduated income tax rates and an 8% income tax option, but the current form and applicable rules should be checked before relying on those choices.
How B-1 differs from B-2
| Annex | Stated audience | Payor situation |
|---|---|---|
| B-1 | Self-employed people and professionals | Several income payors |
| B-2 | Separate declaration surfaced for a person with one income payor | One income payor |
This distinction is based on the descriptions of the surfaced copies. It does not establish current submission procedures or whether either copy remains the latest version.
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What information and declarations the surfaced copy contains
- Taxpayer details: name, citizenship, address and TIN.
- Income and payor details: information about the income source and payor or payors.
- Tax treatment: a declaration concerning gross receipts and an option shown as graduated rates or the 8% income tax option.
- Acknowledgments: statements relating to income thresholds, tax treatment and withholding implications.
- Sworn execution: a good-faith declaration under penalties of perjury, with date, place and signature fields.
- Notarial and receipt fields: a “Subscribed and Sworn” section with government ID details, a documentary-stamp field, and a section for the withholding agent or payor to record receipt and identifying details.
These are features of the surfaced copy, not a confirmation of what a current BIR form requires. Use the latest official form’s instructions for any required supporting documents, notarization, stamps, delivery method or deadlines.
What the withholding guidance does—and does not—establish
BIR Revenue Memorandum Circular No. 50-2018 discusses payor treatment in particular circumstances. It states that individual contractors remain subject to 2% creditable expanded withholding tax. It also describes a 5% withholding rate for specified doctors or consultants who submitted the referenced sworn declaration, regardless of whether they chose the 8% income tax option or graduated rates. In a stated graduated-rate case, a government payor may also withhold business tax.
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Those figures are rules described in a 2018 circular, not a universal rate table for everyone who completes B-1. The circumstances and people covered matter, and the available material does not establish whether later BIR guidance amended these rules. Do not infer that submitting the declaration guarantees a particular withholding rate; check current BIR rules and the payor’s applicable obligations.
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Before you use or submit a copy
- Confirm the form version. Obtain the latest Annex B-1 and instructions from the BIR or confirm them directly with the agency. A current BIR-hosted blank and amendment status have not been established here.
- Check that B-1 fits your payor situation. Its surfaced description is for several income payors; the surfaced B-2 is described for a lone payor. Do not choose based solely on an old or third-party copy.
- Verify your tax treatment and withholding separately. Confirm which option and withholding rules apply to your circumstances under current guidance; the form alone does not settle them.
- Follow the current execution and delivery instructions. Check whether the current version calls for notarization, identification details, documentary stamps, payor acknowledgment or other submission steps.
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
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