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[Utility & Helpers](/categories/utility) 4. / 5. phdevutils/bir ActiveLibrary[Utility & Helpers](/categories/utility) 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(1mo ago)04MITPHPPHP >=8.2 Since May 25Pushed 1mo agoCompare [ Source](https://github.com/kon2raya24/ph-bir-php)[ Packagist](https://packagist.org/packages/phdevutils/bir)[ RSS](/packages/phdevutils-bir/feed)WikiDiscussions main Synced 1w ago READMEChangelogDependencies (2)Versions (5)Used By (0) phdevutils/bir ============== [](#phdevutilsbir) [![Packagist version](https://camo.githubusercontent.com/2ebd67dae936f3a27bc659cc8a29c6228b89b4eba8c86051544667ed346ed5d3/68747470733a2f2f696d672e736869656c64732e696f2f7061636b61676973742f762f70686465767574696c732f6269723f6c6162656c3d5061636b616769737426636f6c6f723d663238643161266c6f676f3d7061636b6167697374266c6f676f436f6c6f723d7768697465)](https://packagist.org/packages/phdevutils/bir)[![npm version](https://camo.githubusercontent.com/62cd4b4188dc3a6c14a0ae838afe4acde86ebae2dd31e0c83c565b52197f112c/68747470733a2f2f696d672e736869656c64732e696f2f6e706d2f762f4070682d6465762d7574696c732f6269723f6c6162656c3d6e706d26636f6c6f723d636233383337266c6f676f3d6e706d)](https://www.npmjs.com/package/@ph-dev-utils/bir)[![License: MIT](https://camo.githubusercontent.com/7013272bd27ece47364536a221edb554cd69683b68a46fc0ee96881174c4214c/68747470733a2f2f696d672e736869656c64732e696f2f62616467652f6c6963656e73652d4d49542d626c75652e737667)](https://github.com/kon2raya24/ph-bir/blob/main/LICENSE)[![Made in PH](https://camo.githubusercontent.com/e9d62429053ae0e0e8db5071df8eaba9a45ad7f91130696a66262598b44094e5/68747470733a2f2f696d672e736869656c64732e696f2f62616467652f6d616465253230696e2d2546302539462538372542352546302539462538372541442532305068696c697070696e65732d303033384138)](https://github.com/kon2raya24) **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](https://github.com/kon2raya24/ph-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 --------- [](#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 -------- [](#js-usage) A parity JavaScript/TypeScript package is published as [`@ph-dev-utils/bir`](https://www.npmjs.com/package/@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 --------------- [](#whats-verified) CapabilityRate / ValueLegal basisEffectiveVAT rate12%RA 93372005-11-01VAT threshold₱3,000,000TRAIN RA 109632018-01-01Percentage tax3%Tax Code § 116reverted 2023-07-01Percentage tax (historical)1%RA 11534 (CREATE)2020-07-01 → 2023-06-30Individual income taxgraduated + 8% optionTRAIN RA 109632018 & 2023 tablesEWT — professional/commission5%/10% (indiv.), 10%/15% (corp.)RR 11-2018TRAIN eraEWT — rental / contractor / TWA5% / 2% / 1%–2%RR 11-2018TRAIN eraForm 2550M supersessionretiredEOPT Act RA 119762024-01-22Each 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 ------------- [](#️-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 ------- [](#license) MIT ### Health Score 36 — LowBetter than 79% of packages Maintenance90 Actively maintained with recent releases Popularity3 Limited adoption so far Community6 Small or concentrated contributor base Maturity39 Early-stage or recently created project Bus Factor1 Top contributor holds 100% of commits — single point of failure How is this calculated?**Maintenance (25%)** — Last commit recency, latest release date, and issue-to-star ratio. Uses a 2-year decay window. **Popularity (30%)** — Total and monthly downloads, GitHub stars, and forks. Logarithmic scaling prevents top-heavy scores. **Community (15%)** — Contributors, dependents, forks, watchers, and maintainers. Measures real ecosystem engagement. **Maturity (30%)** — Project age, version count, PHP version support, and release stability. ### Release Activity Cadence Every ~2 days Total 4 Last Release 51d ago ### Community Maintainers ![](https://www.gravatar.com/avatar/ea8892a6c7ba804d12cac27e5927f4b7695d3fc63fec0ecd512d07c117246d6a?d=identicon)[kon2raya24](/maintainers/kon2raya24) --- Top Contributors [![kon2raya24](https://avatars.githubusercontent.com/u/167972097?v=4)](https://github.com/kon2raya24 "kon2raya24 (5 commits)") --- Tags bircomposerphilippinesphptaxvattaxphilippinesbirwithholdingfilipinopercentage-tax ### Code Quality TestsPHPUnit ### Embed Badge ![Health badge](/badges/phdevutils-bir/health.svg) ``` [![Health](https://phpackages.com/badges/phdevutils-bir/health.svg)](https://phpackages.com/packages/phdevutils-bir) ``` ### Alternatives [mpociot/vat-calculator EU VAT calculation, the way it should be. 1.3k4.2M25](/packages/mpociot-vat-calculator)[commerceguys/tax Tax library with a flexible data model, predefined tax rates, powerful resolving logic. 285781.2k](/packages/commerceguys-tax)[ddeboer/vatin-bundle Symfony bundle for the VATIN library 29933.2k](/packages/ddeboer-vatin-bundle)[sylius/taxation Flexible taxation system for PHP ecommerce applications. 11414.7k12](/packages/sylius-taxation) PHPackages © 2026 [Directory](/)[Categories](/categories)[Trending](/trending)[Changelog](/changelog)[Analyze](/analyze)