Methodology, sources, and editorial standards
BetterBuwis exists to make Philippine tax obligations easier to understand. It is an educational tool, not the BIR, a CPA firm, or a tax-filing service.
What the estimator does
- Uses the individual graduated income-tax schedule effective from 2023 onward.
- Separates employee-only, self-employed, and mixed-income scenarios.
- Handles the 8% option differently for pure self-employment and mixed income.
- Allows users to enter withholding, quarterly income-tax payments, and percentage-tax payments already made.
- Shows assumptions and possible credits instead of promising a cash refund.
What it deliberately does not do
- Submit a return or payment to the BIR.
- Determine whether an expense is legally deductible.
- Calculate VAT, estate tax, corporate tax, withholding obligations, local taxes, penalties, or special regimes.
- Resolve BIR registration mismatches, notices, audits, or open cases.
- Guarantee that a result is the final amount legally due.
Source hierarchy
- Statutes and the National Internal Revenue Code.
- BIR revenue regulations, revenue memorandum circulars, revenue memorandum orders, forms, and official advisories.
- Other official government sources.
- Professional commentary used only to explain—not replace—the primary source.
Material tax pages should show a “last reviewed” date. When sources conflict or a rule is unclear, BetterBuwis will say so rather than manufacture certainty.
How we criticize the system
BetterBuwis may publish strong criticism of tax administration, but it will distinguish documented fact, personal experience, analysis, and opinion. The site will focus on measurable shortcomings: unnecessary physical appearances, fragmented databases, unclear instructions, inaccessible payment flows, inconsistent implementation, and the cost these failures impose on willing taxpayers.
We will avoid unsupported accusations against named individuals. Reform articles should identify the rule or service promise, document the actual taxpayer experience, explain the public cost, and propose a workable remedy.
Corrections policy
Send the page, disputed statement, and preferably an official source to hello@betterbuwis.com. Material corrections should be reflected in the page and update history.
Primary references
Last reviewed: 13 July 2026.