Kung mixed income earner ka, meaning may business ka at may trabaho ka rin, pagsasamahin ba yung business income at compensation income sa ITR? Short answer… yes. Pero kailan? Ang sagot, sa annual ITR lang. Pag nag-file ka ng annual ITR mo (BIR Form 1701 version 2018, or baka updated na by that time, 1701MS), doon mo pagsasamahin yung business income at compensation income. Yung compensation income mo, kukunin mo sa BIR Form 2316 na binibigay ng employer mo. Pero sa quarterly ITR filing (1st, 2n
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