The question require a lengthy answer but let me try to give you a brief one.

In
2551, you simply fill out the total amount of gross sales, if you sell goods, or gross
receipts, if you sell service, and have it multiplied by 3% to get the tax due, which
you will remit to the BIR. For quarterly ITR, the gross sales/ receipts and allowable
deductions declaration is cumulative (eg. for 2nd quarter, it covers six months sales
and expenses). If first quarter ITR, you may opt for optional itemized deduction of
40% (based on gross sales/receipts for sole proprietorship of gross income for
corporate taxpayer). Under OSD, no substantiation is required and 40% is automatic
even without actual expenses for those engaged in trade or business, or practice of
profession.
If you would not mind, we offer BIR compliance tutorials. Please visit our programs
at taxacctgcenter.com. Hope the above helps a bit.

You may write Professional Writer on item #8 of 2551M.

For numbers 14A to 18A of this form, you may write the type of writing project (e.g., Article
writing, Ghostwriting, Book writing, and the like). So it may appear something like Book
writing/7499.
For numbers 14B to 18B, yes, we write PT 010, then 3% for 14D to 18D.
The total amount of tax due is affixed on numbers 19, 22, 24, and 27D of 2551M. We may leave
the rest blank. :)

https://www.scribd.com/doc/87006134/2551M#scribd
http://diply.com/virginradiolebanon/strange-superstitions-from-around-theworld/129776/2