Simplified Books of Accounts (Excel) + BIR Loose-Leaf Permit to Use Kit for Philippine Micro Businesses

Keep your books in Excel the BIR way, without hiring a bookkeeper.

This template was built by a former BIR Revenue Officer with 32 years of audit experience. It turns the books you already have to keep into a simple routine: record every peso received and paid, and the template does the posting for you.

WHAT'S INSIDE

Simplified Books of Accounts (Excel)

• Setup tab: enter your details once, exactly as on your Certificate of Registration (Form 2303). Your name, TIN, address and RDO print on every page.
• 5 business types in one file: Trading, Services, Medical Practitioner, Online Seller, and Blogger / Content Creator. Account titles change automatically.
• Cash Receipts Journal, Cash Disbursements Journal and General Journal
• General Ledger and Trial Balance that post themselves, with a BALANCED check
• Monthly Summary of income and expenses
• Quarterly Tax Summary (estimate) to help prepare BIR Forms 1701Q, 1701A and 2551Q, including the 8% option, the P250,000 deduction and Form 2307 credits
• Print-ready loose-leaf pages with "Page X of Y"
• Sample data (an online seller, January to March) so you can see how it works

Loose-Leaf Books Application Kit (8-page PDF)

• Step 1: Permit to Use (BIR Form 1900), with the documentary checklist
• Step 2: Annual registration of bound books (BIR Form 1905 / ORUS), with the January 15 deadline
• Fill-in templates: Sworn Statement, Affidavit, and Special Power of Attorney
• Printing and binding guide
• References from BIR checklists and issuances

WHO IT'S FOR

Self-employed individuals and micro businesses in the Philippines: sari-sari and trading stores, freelancers and service providers, doctors and other medical practitioners, online sellers, and bloggers or content creators.

GOOD TO KNOW

• Works in Microsoft Excel. No macros.
• Instant download after payment.
• The Tax Summary gives estimates only. Rates and thresholds are editable inputs. Always confirm current rules with your RDO before filing.
• For your own use or your own business. Please do not resell or share.

By Erlinda Pantanilla, CPA (PH). Former BIR Revenue Officer, 32 years.