22/09/2026
“Pwede bang hindi ko i-declare ang
totoong sales ko sa isang araw?”
Ito yung madalas na tanong
na nakikita at nababasa ko
sa chats and comments.
Ang tanong...
Pwede nga ba?
For me, hindi ko sina-suggest na gawin mo ’yan.
Kahit pa sabihin mong:
“Isang araw lang naman.”
“Cash naman ang bayad.”
“Hindi naman humingi ng invoice yung customer.”
O kaya naman ay,
“Hindi naman siguro makikita ’yan.”
Ang problema, once intentionally hindi mo
nire-record o dine-declare ang actual taxable sales
ng business mo, possible nang magkaroon ng
inconsistency sa records mo.
Think about it.
May actual sales ka.
May collections ka.
Possible na may invoices,
inventory movements, bank deposits,
e-wallet transactions, marketplace records,
or other supporting documents.
Pero pagdating sa books at tax return
iba ang sales na dineclare mo.
Possible diyan magsimula ang problema.
Kasi ang sales mo ay hindi lang basta
number na inilalagay sa tax return.
It should be supported by
your actual business records.
In a BIR examination, accounting records
that may be reviewed include
sales invoices, Sales Books/Registers,
General Ledger, Cash Receipts Books,
and other supporting documents.
At kapag intentional at substantial ang
underdeclaration, mas seryoso ang possible consequence.
Under current BIR rules, a substantial underdeclaration of taxable sales or income can constitute prima facie evidence of a false or fraudulent return.
For this purpose, the rule refers to failure to report sales or income exceeding 30% of the amount declared per return. False or fraudulent returns can be subject to a 50% penalty on the tax or deficiency tax, apart from other applicable consequences.
Pero kahit hindi umabot sa threshold na iyon,
hindi ibig sabihin na okay nang intentionally mag-underdeclare.
The better approach is simple:
Record the actual transactions.
Keep the supporting documents.
Reconcile your sales.
Then report the correct figures in the applicable tax return.
Kung ang concern mo naman ay:
“Kapag dineclare ko lahat ng sales ko,
baka sobrang laki ng tax ko.”
The solution isn't to hide part of the sales.
Mas magandang maintindihan mo
kung paano talaga kino-compute ang tax mo,
anong tax option ang applicable,
at anong deductions or credits ang
legally available sa situation mo.
Kaya kung gusto mong maintindihan kung paano nagko-connect ang sales records, bookkeeping, tax computation, at actual filing, ma ginawa kaming training where you can learn these things and pwede mong gawing guidance.
Para instead na mag-adjust
ng sales para lumiit ang tax,
matutunan mo kung paano mag-compute
at mag-file nang tama based sa actual sales
ng business mo.
Comment “TRAINING” para ma-send namin sa’yo ang complete details.
