The tax mistake that costs Filipino doctors ₱100,000 to ₱500,000 a year
Most doctors with both kinds of income are paying under the wrong tax regime, missing quarterly filings, or losing 2307 credits — without realizing it. Plug your numbers into this worksheet and see exactly where you stand. Ten minutes, no commitment.
Built by Alvin Magat, CPA, CIA, REB, MDP · Serving Filipino doctors only · Based in Makati City
Where should we send the worksheet and guide?
Built by Alvin Magat, CPA, CIA, REB, MDP · Serving Filipino doctors only · Based in Makati City
If you have a hospital BIR 2316 AND clinic income, this applies to you
The BIR calls it "mixed income." Most Filipino doctors have it. Almost none were ever taught the rules that come with it.
Mixed income means three quarterly tax filings instead of one annual. A locked-in choice between two tax regimes — 8% Optional vs Graduated — that resets every May. A ₱250,000 deduction that disappears the moment you also have hospital income. And a long list of legitimately deductible expenses (CME, society dues, malpractice, equipment depreciation) that quietly compound when no one's tracking them.
We've seen doctors miss every quarterly filing for three years, picked the wrong regime at registration, and lost ₱100,000+ a year on unclaimed deductions and uncollected 2307s. None of them were trying to evade anything. They just had nobody explain the rules.
Doctors only · No exceptions
We don't serve restaurants, sari-sari stores, or boutique retailers. Every client of Magat CPA is a Filipino doctor or medical professional. The mistakes in this guide come from doing this work hundreds of times.
Built around the BIR's actual rules
TRAIN Law Phase 2 brackets. EOPT Act updates. ₱3M VAT threshold mechanics. Quarterly deadline math. Every number in the worksheet is current as of May 2026 and sourced from BIR issuances.
No fluff, no fake savings claims
The guide doesn't promise to "save you 50% on taxes." It tells you which regime is cheaper for your specific income shape, what you owe per quarter, and what to fix this week.
Free download, no call required
You'll get the worksheet, the guide, and a short series of follow-up emails. No call, no consultation, no payment is required. The book-a-review option is there if you want it.
What's in the package
Excel Worksheet
Tax Comparison Calculator
Mixed Income Tax Computation Worksheet
A working calculator. Plug in your hospital 2316 numbers, your clinic gross and expenses, and your 2307 credits. The worksheet runs the 8% vs Graduated comparison automatically and shows the cheaper regime in green.
- ·Auto-eligibility check for the 8% option (₱3M threshold + VAT status)
- ·Side-by-side comparison of income tax, percentage tax, and net tax due
- ·Quarterly 1701-Q schedule: what's due May 15 / Aug 15 / Nov 15
- ·Built-in graduated rate table and assumption notes
- ·Handles both mixed income and pure private practice
PDF Guide · 9 pages
10-minute read
The Mixed Income Tax Guide for Filipino Doctors
A 10-minute companion read. Why mixed income is the most expensive tax mistake, how the two regimes work, how to use the worksheet, and the deductions doctors routinely fail to claim.
- ·Why mixed income matters and who it applies to
- ·The two regimes explained side by side, with a worked example
- ·How to fill out the worksheet in five minutes
- ·The quarterly filing reality: deadlines and penalty math
- ·Eight deductions doctors routinely miss
- ·What to do this week — a six-step prioritized list

Alvin Magat
CPA · CIA · REB · MDP
Founder, Magat CPA
Certified Public Accountant. Certified Internal Auditor. PRC-licensed Real Estate Broker. Management Development Program graduate.
I founded Magat CPA to serve Filipino doctors exclusively — because specialization compounds. After years of watching doctors get generic accounting service from CPAs who also handle convenience stores and tutoring centers, I decided that wasn't good enough.
Filipino doctors deserve accountants who know mixed income reporting, CME deduction tracking, and the BIR's particular interest in high-earning professionals — without having to explain it every quarter.
"Most doctors I onboard discover, in their first review with us, that they've missed two or three years of quarterly filings. The penalty exposure is real. The path forward is almost always the same: voluntary compliance, before the BIR notices."
Questions, before you download
Ready to see where you stand?
Ten minutes with the worksheet is worth more than a year of guessing.
Where should we send the worksheet and guide?
The worksheet and guide are general information, not tax advice for any specific situation. Rates and rules are based on BIR issuances in effect as of May 2026 (TRAIN Law Phase 2, EOPT Act, current Revenue Regulations). Tax rules change — verify against current BIR issuances when filing, and always work with a licensed CPA before making changes to your tax position.
Magat CPA · 5th Floor Phinma Plaza, Rockwell Center, Makati City · sales@magatcpa.com · 09065708802