Quarterly Income Tax for Self-employed Individuals

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BIR REVENUE REGULATION NO. 7-93: Quarterly Income Tax for Self-employed Individuals

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Title Supreme Court: Quarterly Income Tax for Self-employed Individuals

Law: Bir Revenue Regulation No. 7-93

Decision Date: Jan 4, 1993

Individuals receiving self-employment income must file quarterly income tax returns and payments by specified deadlines, detailing gross income and deductions, while adhering to penalties for late submissions or underpayment as outlined in the National Internal Revenue Code.

income tax

quarterly return

self

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