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Income Payee’s Sworn Declaration of Gross Receipts/Sales, Annex B-2, is a Philippine Bureau of Internal Revenue (BIR) form described for an individual whose income comes from one payor. It is not a United States tax form. Under the BIR’s digest of Revenue Regulations No. 11-2018, the payee submits the declaration and a copy of their Certificate of Registration to that payor, subject to the timing and withholding rules described in the regulation.
What is the Income Payee’s Sworn Declaration, Annex B-2?
Annex B-2 is a sworn declaration of gross receipts or sales for an individual payee with a single income payor. It tells the payor that the individual meets the declaration’s stated conditions for the withholding treatment described in the Philippine BIR’s Digest of Revenue Regulations No. 11-2018. The BIR digest identifies the form and its role in that framework: BIR, Digest of Revenue Regulations No. 11-2018.
The title’s “Taxation In The United States” label is a mismatch. The sources identify this as Philippine tax material, not an IRS form or a U.S. tax filing.
Who uses Annex B-2, and who receives it?
The 2018 BIR digest describes Annex B-2 for an individual whose income comes from one payor. The individual payee executes the declaration and submits it to that payor, along with a copy of the payee’s Certificate of Registration (COR). It is not described as a general-purpose form for every taxpayer or for an individual with multiple payors.
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When does the declaration go to the payor?
Under the BIR digest’s account of RR 11-2018, the payee submits the declaration before the initial payment or before January 15 of each year, whichever applies. The digest also ties the submission to a copy of the COR. These are timing instructions in the 2018 regulatory material; the available sources do not establish whether later rules changed them.
How does Annex B-2 relate to withholding?
The declaration is part of the withholding framework described in RR 11-2018; it does not by itself establish that no tax is owed or replace the payee’s income-tax return obligations. The following figures and consequences are those stated in the BIR’s 2018 digest, not independently verified current-year limits:
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- ₱250,000: The digest describes an exemption framework for individuals at or below this cumulative gross-receipts amount in a taxable year when the declaration and other stated conditions are met. If the payee’s cumulative gross receipts exceed ₱250,000, the digest says the payor withholds the prescribed tax on the excess.
- No declaration: The digest says applicable withholding may apply even when payments are at or below ₱250,000 if the payee does not submit the declaration.
- ₱3,000,000: The digest identifies this amount in describing a higher withholding rate when an income payment exceeds it despite receipt of a declaration.
Because these amounts and procedures are drawn from a 2018 digest, check current BIR guidance or consult a Philippine tax professional before relying on them for a present filing or payment decision.
What does the payor do?
The payor has a separate responsibility under the digest. It executes an Income Payor/Withholding Agent’s Sworn Declaration (Annex C), includes a list of payees and copies of their CORs, and submits those materials to the relevant BIR office by the deadline stated in the regulation. Annex B-2 is the payee’s declaration; it does not replace the payor’s Annex C obligations.
What information may appear on a sample?
A third-party uploaded sample shows fields for the individual’s identity, citizenship, residence, taxpayer identification number, business or professional income source, and lone payor. It also contains an estimated-gross-receipts statement. The sample is dated for 2021 and is not an official current blank form or evidence of current BIR wording: sample Annex B-2 on Scribd.
The sample also displays tax-treatment selections, but it does not establish current eligibility or selection rules. Do not use it to choose a tax treatment or assume it is the latest template. The BIR-hosted digest is the stronger source for the rule described here; a copy of the regulation is also hosted by KPMG: KPMG-hosted copy of RR No. 11-2018.
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How to proceed before using the form today
- Confirm that the situation matches the form’s stated scope: an individual payee with one payor under the Philippine framework.
- Check current BIR instructions for the applicable declaration, thresholds, timing, and submission requirements. The sources cited here establish the 2018 rule and do not verify later amendments or a current BIR-hosted blank Annex B-2.
- Coordinate with the payor about its required documentation and withholding process; the payor has separate obligations under Annex C.
- Ask a Philippine tax professional for advice on personal eligibility, tax treatment, or filing obligations if those points are uncertain.
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