Clarification on Marginal Income Earners Registration

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Title Supreme Court: Clarification on Marginal Income Earners Registration

Law: Bir Revenue Memorandum Circular No. 7-2014

Decision Date: Feb 5, 2014

The Bureau of Internal Revenue clarifies registration and compliance requirements for Marginal Income Earners, defined as self-employed individuals with annual gross sales not exceeding P100,000, while exempting them from certain taxes and fees.

registration

compliance

marginal income

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