Jeepney, taxi or TNVS operator: your forms
You run your own jeepney, UV Express, taxi or TNVS (Grab-type) unit as an individual operator or driver-operator: the LTFRB franchise, the LTO registration, the 3% common carrier tax and your own SSS, PhilHealth and Pag-IBIG.
Forms in this pack: Franchise (CPC) or Provisional Authority from LTFRB; Register or renew the unit with the LTO; Register with BIR as an individual operator; Quarterly percentage tax (3% carrier's tax, ATC PT 040); Quarterly income tax (graduated rates); Annual income tax return; Annual income tax return (itemized or mixed income); SSS registration as self-employed (E-1); PhilHealth registration as self-earning (PMRF); Pag-IBIG membership registration; Update or close your registration.
Franchise (CPC) or Provisional Authority from LTFRB: A CPC for a jeepney, UV Express, taxi or TNVS, a Provisional Authority and its extension, the extension of a CPC's validity and PUVMP consolidation are each an LTFRB Citizen's Charter service, filed at the Central Office or your regional office (in NCR, several online on PTOPS). A TNVS application starts with your Transport Network Company's certificate of accreditation and good standing.
Register or renew the unit with the LTO: Every year: the LTO charter asks for the CTPL insurance Certificate of Cover, a PMVIC or LTO district-office inspection (with an emission certificate if not inspected at a PMVIC) and, for a for-hire unit, LTFRB's franchise confirmation. A private car that already had an LTMS renewal can renew online.
Register with BIR as an individual operator: BIR's circular on land transport names Form 1901 for individuals (RMC 70-2015). Your RDO sets the percentage tax type on your Certificate of Registration: the 3% carrier's tax of NIRC sec. 117 for a franchise holder.
Quarterly percentage tax (3% carrier's tax, ATC PT 040): NIRC sec. 117: 3% of quarterly gross sales for land carriers of passengers; filed within 25 days after each quarter on the 2551Q, under ATC PT 040.
Quarterly income tax (graduated rates): A taxpayer subject to a percentage tax other than sec. 116 cannot choose 8% (RR 8-2018, sec. 3), so the graduated rates apply.
Annual income tax return: Once a year, on the optional standard deduction (OSD).
Annual income tax return (itemized or mixed income): Instead of 1701A if you itemize deductions or also earn a salary.
SSS registration as self-employed (E-1): If you have no SSS number yet: single proprietors of businesses are covered as self-employed (RA 11199, sec. 9-A) and register within 30 days of starting (sec. 24-A).
PhilHealth registration as self-earning (PMRF): Self-earning individuals are direct contributors (RA 11223, sec. 4). Register, or update your record to self-earning.
Pag-IBIG membership registration: If you have no Pag-IBIG MID number yet. Members paying their own savings pay online on Virtual Pag-IBIG.
Update or close your registration: When you add a unit, move, change your tax type, or stop.
Land carriers of passengers pay 3% of quarterly gross sales (NIRC sec. 117), a different tax from the 3% of sec. 116 that small stores pay.
The 8% income tax option is not available to a taxpayer subject to other percentage taxes, except sec. 116 (RR 8-2018, sec. 3).
TNVS: BIR said in 2015 that a partner holding a CPC pays the sec. 117 carrier's tax and that an LTFRB accreditation is not in itself a CPC. Ask your RDO which tax type your registration shows.
No CTPL, no registration: the LTO may not register or renew a vehicle without proof of the compulsory insurance (Insurance Code sec. 389).
Selling the unit? The 6% capital gains tax is for real property (NIRC sec. 24(B)(4)), not a vehicle; the deed of sale here prints the LTO numbers.
Ask your city or municipal business permits office whether your operation needs a mayor's permit; cities and municipalities issue business permits under the Local Government Code.
Not for: A transport cooperative or corporation filing as the entity (see Register a cooperative), or a driver paid by an operator as an employee.
Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.
- Fill: Register with BIR as an individual operator
- Fill: Quarterly percentage tax (3% carrier's tax, ATC PT 040)
- Fill: Quarterly income tax (graduated rates)
- Fill: Annual income tax return
- Fill: Annual income tax return (itemized or mixed income)
- Fill: SSS registration as self-employed (E-1)
- Fill: PhilHealth registration as self-earning (PMRF)
- Fill: Pag-IBIG membership registration
- Fill: Update or close your registration
- Guide: Jeepney, taxi and TNVS operator taxes: the 3% common carrier tax