Self-employed individuals and online sellers must file their annual income tax returns and provide tips to ensure that their returns are filed correctly and on time, Internal Revenue Commissioner Romeo Lumagui Jr. on Thursday urged.

In a video posted on his official Facebook Page, the BIR chief, speaking in Filipino, pointed out that “for fellow citizens engaged in online selling who are registered with the BIR, you are required to file your Annual Income Tax Return using BIR Form 1701.”

As for those operating a sole proprietorship—where the business is registered under an individual’s name rather than a corporation—Lumagui said the appropriate tax return to use is also BIR Form 1701.

According to the Commissioner, those whose annual sales exceed P3 million must also submit an Auditor’s Report and Financial Statements prepared and signed by an external auditor accredited by the BIR.

He said that “this ensures transparency, accuracy, and compliance with tax rules for businesses that have grown beyond the VAT threshold.”

Taxpayers who have received BIR Form 2307, or the Certificate of Creditable Tax Withheld at Source, are also reminded to attach it to their Form 1701 as proof of tax credits applied to their income tax due.