IPOPHL eTMfile

FrequentlY ASKED Questions

A small entity is an applicant with assets worth Php 100 million or less while a big applicant has assets over Php 100 million. A small entity is entitled to a discount of 50%.

If the applicant is a small entity, the box corresponding to the declaration of small entity must be ticked off. If the applicant is later determined to be a big entity, the processing of the application will be delayed and the applicant will be required to pay the correct fee.