BIR Form No.

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Mandatory Attachment to BIR Form No. 1701 Description This attachment is to be used when the taxpayer chose itemized deductions as his/her method of deduction and shall form part of BIR Form No. 1701 (November 2011 ENCS). This form shall reflect the breakdown of the Regular Itemized Deductions found in Item 63C/D/E/F/G/H of BIR Form No. 1701. The total amount indicated in this form should be the same amount reflected in the said income tax return. Filing Date This attachment shall be filed together with the BIR Form No. 1701 on or before April 15 of each year covering income for the preceding taxable year.

BIR Form No. Download (Zipped Excel) |(PDF)

Mandatory Attachment to BIR Form No. 1702 Description This attachment is to be used when the taxpayer chose itemized deductions as its method of deduction and shall form part of BIR Form No. 1702 (November 2011 ENCS). This form shall reflect the breakdown of the Regular Itemized Deductions found in Item 22 of BIR Form No. 1702. The total amount indicated in this form should be the same amount reflected in the said income tax return. Filing Date This attachment shall be filed together with the BIR Form No. 1702 on or before the 15th day of the 4th month following close of the taxpayer's taxable year.

BIR Form No. 1702 Download (Zipped Excel) |(PDF) | (Interactive)

Annual Income Tax Return For Corporation, Partnership and Other Non-Individual Taxpayer Description This return is filed annually by every corporation, partnership no matter how created or organized, joint stock companies, joint accounts, associations (except foreign corporation not engaged in trade or business in the Philippines and joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal geothermal and other energy operations), government-owned or controlled corporations, agencies and instrumentalities. Filing Date This return is filed, with or without payment, on or before the 15th day of the fourth month following the close of the taxpayer's taxable year.

BIR Form No. 1701

Annual Income Tax Return For Self-Employed Individuals, Estates and Trusts (Including those with both Business and Compensation Income)

petroleum service contractors and sub-contractors. guardian of a minor. 2. where such trust. A resident alien. or practice of prefession within and without the Philippines. business or practice of profession within the Philippines. An individual with respect to pure compensation income. That an individual deriving compensation concurrently from two or more employers at any time during the taxable year shall file an income tax return. A minimun wage earner or an individual who is exempt from income . and 4. minor. as defined in Section 32(A)(1) derived from sources within the Philippines. and offshore banking units. 1700 Download (Zipped Excel) |(PDF) | (Interactive) Annual Income Tax Return For Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Income) Description This return is filed annually by every resident citizen deriving compensation income from all sources. 3. except the following: 1. non-resident alien not engaged in trade or business). 2. business. An individual whose income has been subjected to final withholding tax (alien employee as well as Filipino employee occupying the same position as that of the alien employee of regional or area headquarters and regional operating headquarters of multinational companies. A trustee of a trust. An individual engaged in trade or business or in the exercise of their profession and receiving compensation income as well. the income tax on which has been correctly withheld (tax due equals tax withheld) under the provisions of Section 79 of the Code: Provided. non-resident citizen or non-resident alien individual engaged in trade. A resident citizen engaged in trade. or person is engaged in trade or business. An individual whose gross compensation income does not exceed his total personal and additional exemptions. estate. Filing Date This return is filed on or before April 15 of each year covering income for the preceding taxable year. or resident alien and nonresident citizen with respect to compensation income from within the Philippines. or any person acting in any fiduciary capacity for any person. 4. 3. BIR Form No.Download Description (Zipped Excel) |(PDF) | (Interactive) This return is filed annually by the following individuals regardless of amount of gross income: 1. executor/administrator of an estate.

1702Q Download (Zipped Excel) |(PDF) Quarterly Income Tax Return for Corporations. 2) A resident alien. agencies and instrumentalities. coal. Filing Date The return is filed on or before April 15 of each year covering income for the preceding taxable year. BIR Form No. and Trusts (Including Those with both Business and Compensation Income) Description This return shall be filed in triplicate by the following individuals regardless of amount of gross income: 1) A resident citizen engaged in trade. or any person acting in any fiduciary capacity for any person. geothermal and other energy operations). joint accounts. partnership. business. estate. or person is engaged in trade or business. 3) A trustee of a trust. Filing Date The corporate quarterly income tax return shall be filed with or without payment within sixty (60) days following the close of each of the first three (3) quarters of the taxable year whether calendar or fiscal year. 1701Q Download (Zipped Excel) |(PDF) Quarterly Income Tax Return for Self-employed Individuals. non-resident citizen or non-resident alien individual engaged in trade. business or practice of profession within the Philippines.tax. where such trust. 1703 Annual Income Information Return for Non-Resident Citizens / OCWs and Seamen (for foreign-sourced income) . associations (except foreign corporation not engaged in trade or business in the Philippines and joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum. Estates. executor/administrator of an estate. Filing Date 1st qtr 2 nd On or before April 15 of the current taxable year On or before August 15 of the current taxable year On or before November 15 of the current taxable year qtr 3rd qtr BIR Form No. government-owned or controlled corporations. joint stock companies. Partnerships and Other Non-Individual Taxpayers Description This return is filed quarterly by every corporation. minor. guardian of a minor. or practice of profession within and without the Philippines. BIR Form No.

filing of the return is no longer required when the real property transaction involves the following: .A. and enterprises registered pursuant to the Bases Conversion and Development Act of 1992 (R. and other similar laws. general professional partnerships.A. on income derived from sources abroad. Income from sources within the Philippines should be filed in either Form 1700 or Form 1701. or disposes of a real property located in the Philippines classified as capital asset as defined under Sec. Filing Date The return shall be filed within 15 days after the close of the year immediately succeeding taxpayer's covered taxable year. who sells. non. BIR Form No. An individual citizen of the Philippines who is working and deriving income from abroad as an overseas worker is taxable only on income from sources within the Philippines. Filing Date This information return is filed not later than the April 15 of the year following the taxable year in which the income was earned.not located in the Philippines . BIR Form No.disposition is pursuant to the Comprehensive Agrarian Reform To be filed with the RDO having jurisdiction over the place where the . 39 (A)(1) of RA 8424 for the purpose of securing a Tax Clearance Certificate to effect transfer of ownership (title) of the property from the seller to the buyer. exchanges. 1706 Download (Zipped Excel) |(PDF) Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt) Description This return is filed by all persons (natural or juridical) whether resident or non-resident. However. including Estates and Trusts. including qualified Filipino seamen.Download Description (Zipped Excel) |(PDF) This information return is filed in triplicate by Non-resident citizens and Overseas Contract Workers (OCWs). 7916.disposition is gratuitous . shall render a true and accurate tax return in accordance with the provision of the Tax code. 1704 Download (Zipped Excel) |(PDF) Improperly Accumulated Earnings Tax Return Description This form is to be filed by every domestic corporation classified as closely-held corporation except banks and other non-bank financial intermediaries. insurance companies. taxable partnerships.taxable joint ventures and enterprises duly registered with the Philippine Economic Zone Authority (PEZA) under R.it is not classified as a capital asset . 7227).

who is not exempt under existing laws for the sale. barter. . barter. this form is filed on or before the fifteenth (15th) day of the fourth (4th) month following the close of the taxable year covering all transactions of the preceding taxable year.In case of installment sale. exchange or disposition of real property .Filed within thirty (30) days following each sale. BIR Form No.For corporate taxpayers. not traded through the local stock exchange. 1707 Download (Zipped Excel) |(PDF) Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock Exchange Description This return is filed by a natural or juridical person. resident or nonresident. exchanged or disposed of. Filing Date . exchange or other disposition of shares of stock in a domestic corporation. who is not exempt under existing laws for sale. exchange or other onerous disposition intended to transfer ownership of shares of stocks in domestic corporation classified as capital assets. Filing Date .In case of installment sale. the return shall be filed within thirty (30) days following the receipt of the first down payment and within (30) days following each subsequent installment payment. Filing Date .One return is filed for every transfer document regardless of the number of each property sold. the return shall be filed within thirty (30) days following the receipt of the 1st downpayment and within thirty (30) days following each subsequent installment payment . barter. classified as capital assets. 1707-A Download (Zipped Excel) |(PDF) Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange Description This return is filed by every natural or juridical person. BIR Form No. exchange or other disposition of shares of stock not traded through the local stock exchange.property being transferred is located. .Filed within thirty (30) days after each cash sale.For individual taxpayers. resident or nonresident. . this final consolidated return is filed on or before April 15 of each year covering all stock transactions of the preceding taxable year. not traded through the local stock exchange.

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