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Your books in the browser
Open the books of accounts on a laptop or phone, record a payout in a minute, save as Excel for your accountant.
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For freelancers and online sellers · Philippines
BIR books of accounts for non-VAT freelancers — in Excel, with the 8% tax computed
Record what comes in from clients and Shopee payouts and what goes out; the books add it up and the calculator gives the 1701Q figure for the 8% option or graduated rates. Plus invoices in USD, a contract for foreign clients and every deadline of 2026–2027.
- 1Fill in. Type into the books of accounts right here on the page — no sign-up, nothing to install.
- 2Print or download. Print it in one click, or download the Excel file to keep and edit.
- 3Send. Print the books for your bookkeeper (loose-leaf books are printed and bound for the BIR), or e-mail the Excel file to your accountant.
- 4Deadline. 1701Q by 15 May, 15 August and 15 November; loose-leaf books within 15 days after the year ends.
Open any of the six templates in the browser — no sign-up needed to look. Sign in free to save your copy.
8% option or graduated rates
The calculator does both and shows the cheaper one
- 8% option. 8% of gross sales or receipts and other non-operating income over ₱250,000, instead of the graduated income tax and the 3% percentage tax. For non-VAT taxpayers up to ₱3,000,000 a year.
- Graduated rates. The table on net income (below), with the 40% optional standard deduction or your itemized expenses, plus 3% percentage tax every quarter.
- Cumulative 1701Q. Each quarter is computed January-to-date, less tax withheld (BIR Form 2307) and what you already paid.
| Taxable income per year | Tax |
|---|---|
| Up to ₱250,000 | 0% |
| ₱250,000 – ₱400,000 | 15% of the excess over ₱250,000 |
| ₱400,000 – ₱800,000 | ₱22,500 + 20% of the excess over ₱400,000 |
| ₱800,000 – ₱2,000,000 | ₱102,500 + 25% of the excess over ₱800,000 |
| ₱2,000,000 – ₱8,000,000 | ₱402,500 + 30% of the excess over ₱2,000,000 |
| Over ₱8,000,000 | ₱2,202,500 + 35% of the excess over ₱8,000,000 |
NIRC Sec. 24(A) as amended by RA 10963 (TRAIN), rates from 1 January 2023; 8% option per RR No. 8-2018; 3% percentage tax (Sec. 116) since 1 July 2023.
Every quarter, three steps
1
Record every peso in and out
Client payments in cash receipts, expenses in cash disbursements, transfers between your own accounts in the journal.
2
Copy the quarter into the calculator
Gross receipts, expenses and the tax withheld from the quarter summary.
3
File 1701Q (and 2551Q on graduated rates)
By 15 May, 15 August and 15 November; 2551Q 25 days after each quarter. The annual return by 15 April.
Free templates
Six files for a freelancer’s year
Look at a page right here, or open it in the editor — no sign-up to look; sign in free to save your copy as Excel or Word.
- Open in the editor →
Books of accounts 2026 (Excel)Cash receipts, cash disbursements, general journal and general ledger with drop-down accounts, plus a quarter summary for 1701Q/2551Q. See a page ↓
- Open in the editor →
Quarterly tax calculator — 8% vs graduated (Excel)Cumulative 1701Q computation, the 2023 graduated table, OSD or itemized, 3% percentage tax, which option is cheaper. See a page ↓
- Open in the editor →
Invoice register (Excel)Every invoice you issue in pesos or dollars, paid or overdue, tax withheld, totals by quarter, your registered series. See a page ↓
- Open in the editor →
Invoice to a foreign client in USD (Excel)Non-VAT invoice in dollars with payment details and the peso equivalent for your books. See a page ↓
- Open in the editor →
Freelance services agreement — foreign client (Word)Independent contractor, fees in USD, taxes, IP on full payment, confidentiality, Data Privacy Act, e-signatures, statement of work. See a page ↓
- Open in the editor →
Deadlines 2026–2027: BIR, SSS, PhilHealth, Pag-IBIG (Excel)98 dates moved off weekends and holidays, days left, overdue in red, the 2551Q lines hidden on the 8% option. See a page ↓
Templates written for this page from the NIRC as amended (RA 10963, RA 11976) and BIR regulations (RR No. 8-2018, RR No. 7-2024). They are not official BIR forms. Template — check against the current BIR rules. Not tax/legal advice. Licence CC BY 4.0 · © Layers (layers.md).
What Layers does
Books, receipts and deadlines in one place
Honest status: Works today is live in Layers now, Coming is in progress, Not in Layers we do not do.
02
Receipts and 2307s in one folder
Photograph supplier invoices and BIR Forms 2307 from your phone into the folder of the year.
- Works today Drive with folders, mobile apps
03
Deadlines that do not slip
1701Q, 2551Q, the annual return, SSS: each date a task with a reminder.
- Works today Tasks with due dates and reminders
04
Talk to clients and your bookkeeper
Chat and calls with foreign clients and with the accountant who files for you.
- Works today Chat, calls, iOS and Android apps
05
Clients sign the contract online
Your foreign client signs the services agreement with a one-time code.
- Coming Signing by code
06
Filing and paying
Layers does not file with the BIR, pay taxes or collect money from clients. File in eBIRForms or eFPS and pay through the BIR’s channels.
- Not in Layers BIR filing, tax payment, client payments
Questions
What books of accounts does the BIR require from non-VAT freelancers?
A non-VAT individual keeps a cash receipts book, a cash disbursements book, a journal and a ledger — the four books in this template. You still register them with the BIR (ORUS): manual books before use, loose-leaf books within 15 days after the year ends. Check the current rules with your RDO.
Do I have to sign up to see the templates?
No. A page of every template is right here. Open it in the editor too — no account needed to look; sign in free to save your copy.
8% or graduated rates — which is cheaper?
Type your quarterly numbers into the calculator: it computes both and shows which is lower so far. The 8% option replaces both the graduated income tax and the 3% percentage tax; you choose it on the first-quarter return, and it holds for the year.
Do I still issue official receipts?
Since 27 April 2024 the invoice is the main document for services too (Ease of Paying Taxes Act, RR No. 7-2024). Official receipts are only supplementary. Use your BIR-registered invoices.
Does Layers file my returns?
No. Layers keeps your books, files and deadlines. You file in eBIRForms or eFPS and pay through the BIR’s channels.
How much does it cost?
The templates and the editor are free. Layers is free for teams of up to 20 people.
Where are my files kept?
In the Layers cloud on servers in the European Union. Only the people you add see a folder.
Your books, invoices and BIR deadlines — in one window
Templates and editor are free. Layers is free for teams of up to 20 people.
Template — check against the current BIR rules. Not tax/legal advice. Layers is an independent product and is not affiliated with or endorsed by the Bureau of Internal Revenue, SSS, PhilHealth or Pag-IBIG. Tita Liza is an illustrated character.