Is it required to file zero or nil returns?

  • Yes, filing for tax returns of any type is required as long as those tax forms are written in your BIR Certificate of Registration. Regardless of the companies activities, you have to file for it and correctly represent the calculation to the BIR. If a company doesn't have any sales or expenses, because they are starting up, or they are in their dormant years, they still need to file for a NIL return and tell BIR.

I’ve just registered my business and I don’t have any sales yet, do I have to file for a return right away?

  • Yes, once the BIR issues your Certificate Of Registration (COR – BIR Form 2303), you will be required to regularly file and pay all the necessary tax returns based on your type of tax and registration. Whether you are already earning, operating, or not, is out of the context.

How do I fill up a nil return online?

  • Filing a nil return is no different from filing a regular tax form.

  1. Enter your income details and deductions. Once the income tax is calculated, it will show that you have no tax due. For those businesses that have zero activities, no sales, no purchases/expenses, you still need to file a blank return to the BIR.

  2. Submit your return to the BIR to complete the e-filing process. Learn more about e-filing & payment in:

What are Zero or Nil Returns?

  • Nil returns are tax returns populated and submitted to the bureau to show that there is no tax payable or any activities during a certain tax period.

When do you file Zero or Nil Returns?

  • Filing a Zero or Nil Return has the same deadline as the Tax Return you are filing.

Can you file Zero Returns in JuanTax?

  • In Fast File, forms that are filed with zero or negative tax due payable are free of charge

  • In Plus, filing for zero / empty returns is also free, as long as there were no computations made within the form

Did this answer your question?