Sworn Declaration BIR Annex B-1 PDF – Free Download & Guide
The Sworn Declaration (BIR Annex B-1) is a required document in the Philippines used by self-employed individuals, professionals, and suppliers to avail of the lower creditable withholding tax rates prescribed by the Bureau of Internal Revenue (BIR) under existing revenue regulations.
This form is usually submitted to the withholding agent (client or company), not directly to the BIR.
What is Sworn Declaration BIR Annex B-1?
Sworn Declaration BIR Annex B-1, commonly called the Sworn Declaration, is a sworn statement executed by a taxpayer declaring that their gross income does not exceed the VAT threshold (₱3,000,000) or that they qualify for reduced withholding tax rates.
It is mandated under Revenue Regulations (RR) No. 11-2018, as amended, and must be notarized to be valid.
Why You Need This PDF
✅ Who should use it?
– Freelancers and professionals
– Self-employed individuals
– Suppliers of goods and services
– Non-VAT registered taxpayers
✅ Purpose:
– To avail of lower withholding tax rates
– To prevent automatic application of higher withholding tax
– To support correct tax computation by withholding agents
✅ Common scenarios:
– Freelancers working with corporate clients
– Small suppliers submitting compliance documents
– Professionals issuing official receipts
Download Sworn Declaration BIR Annex B-1 PDF
📥 File Type: PDF
📏 Page Size: A4
✍ Editable: Printable (manual filling)
📌 Source: Bureau of Internal Revenue (BIR) – www.bir.gov.ph
[⬇ Click here to download Sworn Declaration BIR Annex B-1 PDF]
[⬇ Click here to download Sworn Declaration BIR Annex B-1 Word Document]
How to Use This PDF
- Download and print the Annex B-1 PDF.
- Fill in your taxpayer details, including:
- Full name and TIN
- Registered address
- Type of income (goods or services)
- Declare your gross income, confirming it does not exceed the VAT threshold.
- Have the document notarized.
- Submit the sworn declaration to your client or withholding agent before income payments are made.
⚠ Important:
This sworn declaration must be submitted annually or every time you engage a new client.
Frequently Asked Questions
❓ Is Annex B-1 submitted to the BIR?
✖ No. It is submitted to the withholding agent, who keeps it for compliance and audit purposes.
❓ What happens if I don’t submit Annex B-1?
✔ Your client may apply higher withholding tax rates to your income.
❓ Does this need to be notarized?
✔ Yes. A notarized sworn declaration is required for validity.