phdevutils/bir

BIR (Bureau of Internal Revenue) tax utilities for the Philippines — VAT (12% / ₱3M threshold), percentage tax (3% standing, with historical 1% rate awareness), and a reference list of commonly-used BIR forms.

v0.3.0 2026-06-03 09:02 UTC

Requires

• php: >=8.2

Requires (Dev)

• phpunit/phpunit: ^10.0

MIT

• vat
• tax
• philippines
• filipino
• bir
• withholding
• percentage-tax

Published on Packagist.org on 2026-06-03 09:02 UTC

README

BIR (Bureau of Internal Revenue) tax utilities for the Philippines — VAT, percentage tax, individual income tax, expanded withholding tax (EWT), and a reference list of common BIR forms. PHP + JavaScript, MIT-licensed.

Companion to phdevutils/payroll, which covers the employee side (SSS / PhilHealth / Pag-IBIG / 13th-month / BIR withholding tax on compensation). This package covers the non-employee side: VAT on goods and services, percentage tax for small non-VAT businesses, graduated/8% income tax, creditable withholding on income payments, and form references.

composer require phdevutils/bir

PHP usage

use PhDevUtils\Bir\{Vat, PercentageTax, IncomeTax, Ewt, Forms};

// VAT
Vat::add(1000.0);           // ['gross' => 1120.0, 'net' => 1000.0, 'vat' => 120.0, …]
Vat::extract(1120.0);       // ['gross' => 1120.0, 'net' => 1000.0, 'vat' => 120.0, …]
Vat::isRegistrationRequired(3_500_000.0); // true (above ₱3M threshold)

// Percentage tax — date-aware
PercentageTax::compute(100000.0);                    // 3,000 (3% current)
PercentageTax::compute(100000.0, '2022-06-15');      // 1,000 (1% CREATE-era)
PercentageTax::rate('2023-07-01');                   // 0.03 (revert date)

// Income tax — graduated vs 8%
IncomeTax::graduated(500000.0)['tax'];               // 42500.0
IncomeTax::eightPercent(500000.0);                   // ['tax' => 20000.0, 'eligible' => true, …]

// Expanded withholding tax (creditable) on income payments
Ewt::compute(50000.0, 'rental');                     // ['rate' => 0.05, 'tax' => 2500.0, 'net' => 47500.0, …]
Ewt::compute(100000.0, 'professional_individual');   // 10% by default (must qualify for 5%)
Ewt::compute(100000.0, 'professional_individual',
  ['swornDeclaration' => true, 'payeeAnnualGross' => 800000]); // 5%
Ewt::listCategories();                               // 8 common categories

// BIR forms reference
Forms::find('2316');
Forms::find('2550M');                       // status: 'superseded', superseded_by: '2550Q' (EOPT Act RA 11976)
Forms::list(['frequency' => 'quarterly']);  // 1701Q, 1702Q, 2550Q, 2551Q, …

JS usage

A parity JavaScript/TypeScript package is published as @ph-dev-utils/bir:

import { addVat, computeEWT, incomeTaxGraduated, findForm } from '@ph-dev-utils/bir';

addVat(1000);                            // { gross: 1120, net: 1000, vat: 120, rate: 0.12 }
computeEWT(50000, 'rental');             // { rate: 0.05, tax: 2500, net: 47500, … }
incomeTaxGraduated(500000).tax;          // 42500
findForm('2316');

What's verified

Capability	Rate / Value	Legal basis	Effective
VAT rate	12%	RA 9337	2005-11-01
VAT threshold	₱3,000,000	TRAIN RA 10963	2018-01-01
Percentage tax	3%	Tax Code § 116	reverted 2023-07-01
Percentage tax (historical)	1%	RA 11534 (CREATE)	2020-07-01 → 2023-06-30
Individual income tax	graduated + 8% option	TRAIN RA 10963	2018 & 2023 tables
EWT — professional/commission	5%/10% (indiv.), 10%/15% (corp.)	RR 11-2018	TRAIN era
EWT — rental / contractor / TWA	5% / 2% / 1%–2%	RR 11-2018	TRAIN era
Form 2550M supersession	retired	EOPT Act RA 11976	2024-01-22

Each rate is sourced to the originating Republic Act / Revenue Regulation, with _meta on each data file recording source, source_url, and verified_on. DST is deferred pending verification of the 2025 CMEPA (RA 12214) revisions.

⚠️ Disclaimer

Real-money tax math. Verify outputs against official BIR calculators before production use. PRs welcome for additions, corrections, and EWT/DST/ATC contributions.

License

MIT