Di naman ganyan kalaki ang gastos. You start with City Hall before you go to BIR.

Make BIR understand that you are "professionals" and since we are independent contractors, we are considered as doing business kasi walang employer-employee relationship, which explains why our BIR Form form withholding tax is BIR 2307, not BIR 2316. In lieu of PTR, yung kukunin natin sa City Hall ay Occupational Permit, not Mayor's Business Permit. That Occupational Permit will be signed by the mayor, so katumbas yan ng business permit. No need of DTI permit na kasi exercise of profession naman tayo. The City Hall may ask you to secure Barangay Clearance and Police Clearance and Health Certificate. I paid P30 for my Barangay Clearance, P50 for Police Clearance, and P50 for the Health Certificate. Plus P350 for the occupational permit. I also paid P500 for the annual registration fee from the BIR. Nagpaprint din ako ng receipt pero 4 booklets lang. Alam kong mabigat sa umpisa, pero pag nakuha mo yung Certificate of Registration from the BIR, I tell you, it would be all worth it. Yes, mabigat ang 10% withholding tax but once you file your quarterly income tax, you can include the withholding tax as part your deductions at malaki rin ang tax credit. In short, makakabenefit din tayo niyan kasi lalabas na parang wala tayong binabayarang 10% withholding tax. We are required to pay 3% monthly percentage tax kasi VAT exempt tayo pero as law abiding citizens, we have peace of mind when we file and pay the right taxes.