Taxes and the BIR, explained for doctors.
Sixteen plain-language guides covering everything the BIR expects from a Filipino doctor, from your first registration to fixing a penalty.
Topic hub
16 guides on Taxes & BIR.
Tax is the part of practice nobody teaches in medical school, and it's also the part with real deadlines and real penalties. This hub collects all sixteen of our tax and BIR guides in one place, written for doctors, reviewed by a CPA, and kept in plain language throughout. Whether you're newly licensed and registering for the first time, juggling hospital, HMO, and clinic income, or untangling a problem from prior years, the answer lives on this page.
If you're starting from zero, begin with BIR registration for doctors, then decide your rate with the 8% versus graduated comparison and keep the BIR deadline calendar within reach. Already practicing? The guides on Form 2307, the new invoice rules, and how quarterly and annual filings reconcile cover the questions doctors ask us most, and if something has gone wrong, start with BIR penalties and how to fix them.
Every guide here is educational, dated, and sourced, and the tax facts are reviewed by our CPA. And when you'd rather not do any of this yourself, that's exactly what Better Practice is for: our accountants handle registration and every filing for doctors, starting free.
BIR Registration for Doctors: The Complete Guide
Who needs to register, the exact steps and documents, what it costs, and how to fix a late start.
8% or Graduated Rates: Which Saves a Doctor More?
The honest math between the two options and when each one wins, in plain language.
Form 2307, Explained for Doctors
What that certificate from the hospital actually is, and how it reduces the tax you pay.
Moonlighting Taxes: The Doctor’s Survival Guide
Registering, filing, and staying penalty-free when your income comes from three hospitals.
The PTR: What It Is and Where to Get It
The Professional Tax Receipt, city by city, and what happens if you practice without one.
BIR Penalties for Doctors: How Bad Is It, and How to Fix It
Surcharges, interest, and compromise penalties, plus the cheapest path back to compliance.
The Doctor’s BIR Deadline Calendar
Every filing date that matters to a practicing doctor, in one page you can bookmark.
VAT for Doctors: What Happens When You Cross ₱3M
The threshold, the transition, and how growing practices plan for it.
How to Read Your Certificate of Registration
Your 2303, decoded line by line: tax types, filing duties, and what to check.
HMO Income and Your Taxes
How HMO payments, withholding, and reporting actually work for doctors.
Telemedicine Income: The Tax Side
Online consults, platform payouts, and receipts for virtual practice.
Books of Accounts: Manual, Loose-leaf, or Computerized?
Choosing the right books for your practice and keeping them audit-ready.
You Received a BIR Letter. Now What?
Letters of authority and notices, explained calmly, with your next steps.
Retainers, Directorships, and Other Doctor Income
How side engagements are taxed differently from professional fees.
Official Receipts vs Invoices: The New Rules
What changed under the Ease of Paying Taxes Act and what doctors must issue.
Quarterly vs Annual: How Your Taxes Reconcile
Why April 15 settles everything, and how 2307 credits flow through.