ANNEX "8.1"
INCOME PAYEE'S SWORN DECLARATION OF GROSS RECEIPTS/SALES
(For Self-Employed and/or Engaged in the Practice of Profession with Several Income Payorc)
l. Mrry Grrce C. Yahut. Filipino. of legal age. single. permanently residing at I155 Sto Ertension. Poblacion, Albuers. leyte
with Taxpayer ldentification Number (TIN) 260-004-361-001. aftcr having bccn duly swor.r in accordance with law
hercby dcposc and state:
That I derived my Resl Estate Agent incomc from various inconre payors. and m) regislered husiness address is al I155 Sto
Extension Pblacion, Albuere, leyte.
2. 'lhat lbr lhc currcnt year 2023. my gross rcccipts will not crcccd l-hrcc Million Pesos (P3.000.00{)) and that I am a non-VA
I
registercd taxpaycr. for this purpose. I opt to avail ofcithcr onc ofthc income tax regime as lollows:
O Graduated Income Tax Rates under Section 24(A)(2Xa)ofthe Tax Code. as amended. based on the taiahlc
income. with this selection. I acknowledge that I am subject to creditable \irthholding tax at the prescribcd
rate; subjcct to percentage ta\ and will file thc rcquircd pcrcentage ta\ retums or subiect to withhold;n8
percentage tax. in case ofgovemment money paymcnts.
0
Eight Percenl (8%) income tar rate under Section 24(A)(2Xb) olthe Ta;i Code. as amended. based on gross
receipls/sales and othe. non-opcrating inanme - with this selection, I understand that this is in lieu of thc
graduated income ta\ rates and thc Perccntage l-ax under Scction l16 ofthe Ta,.r Code. as amendcd: thus.
only thc creditable income withholding tar based on the prescrihed rate shall he madei
That based on my selection atnve. if my gross salcyreceipts and other non-operating income exc€eds F3.0ff).000. m.'.' income
payor /withholding agenLs shall automatically withhold thc highcr rate of withholding often percrnl (10%) in ihc casc ol'
income items with two (2) prescribed creditable withholding tax rate depending on the total amount of income paymcnl
rcceivedt
a. ln case ofGraduated lncome Tax Rates. I acknowledge that aside from income tax. I am subject to business
tax (VAT) unless cxprcssly cxcmptcdr and conscquenlly subiect to withholding of income. Moreover. if thc
payor is a government cntit]. . husincss la\ u'ilhholdinS
OR
^pplicsl
b, tn case of Eight Percent (87o) incomc tax ratc. I acknowlcdgc thal I am no longer qualificd to avail of tiris
option sinc€ my income exceeds 1n3.000.000 and thus. thc graduatcd income ta\ rates abovc shall
automatically apply together with the c{nscquent liability for busincss lax/'es;
4. That I duly execute this SWORN DECLARATION in compliance with the requirement prescribed under Section __ of
Revenue Regulations No.
:
5. That I declare. under the p€nalties ofpcrjury. thal this dcclaralion ha-s been made in good faith. and to the hest ofmy knowlcdgc
and hclicfto hc true and correct,
IN WITNESS wHEREOF, Ihave hereunto sel m) hand this 27 da) ol' Iicbruaq. 202.1 at
Cir). Philippincs
ARY C
STIBSCRIBED AND SWORN to bciorc mc this 27 dav ol |chruarv - 7r,24
issued at
-_-- ATTY
't,rH
rmoc City. Applicant e\hihilcd to mc his/her
of Ormoc
r.f€
Hrrnic
s,
C iss
on 0l/01 '2023
,1414,
024, Ormoc Crty
r,
l8P Nc. i826 .12/31/2021, Lqne
Roll ol A(c cy No. 5 i625
TtN 207-693-130
(To he.li ed-out h)'the vithh
Datc Rcceived;
I t4, 2025
Receivcd by:
(itit-DD-fi t't -0000I)
Ststut R t'tt l'dnt d No,. t I tht i thdlhng Aga 'PNt o. )trtht,:ttl oft.rt
lhtsNhnn l'on a" nf /uthon:c.t ofiit c.
Ndtu.lwthh.llltt lttt
Iatu l\t,t