BIR 8% vs. Percentage Tax: Stuck in a loop with no open cases, should I file retroactively?
Need some thoughts on my current BIR situation.
The Context:
I registered as a self-employed individual back in 2024. My COR (Certificate of Registration) lists Percentage Tax, but since my very first filing, I’ve always opted for the 8% Income Tax rate on my 1701Q/1701A.
I visited my RDO recently to update my COR and finally remove that Percentage Tax line. They told me I missed the Q1 window and have to wait until 2027 (they told me the same thing last year!).
The Confusion:
I have zero open cases in their system because I’ve been filing my 1701s correctly. However, the officers are insisting I pay a "compromise" for the Percentage Tax forms I didn't file. The "price" kept changing:
First person said ₱1,000 per quarter.
Second person said ₱500.
The collection officer eventually said ₱200 per quarter.
I have my hard copies of my 8% filings, but they seem hesitant to just "match" the records without a payment. I’m really hesitant to pay these penalties/compromises for a tax I’m not even liable for under the 8% status (iykyk).
The Question:
What if I just go into eBIRForms now, file the missing Percentage Tax returns, select PT101, and put ₱0?
**•**Has anyone tried doing this to "close" the gap without paying the compromise fee?
•Will this actually trigger an open case or a late filing penalty since I'm doing it way past the deadline?
•Should I just ignore it since my records currently show "No Open Cases"?
Any advice from fellow freelancers or tax pros would be appreciated! 🥹