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Annual Income Information Return: Fill in All Applicable Spaces. Mark All Appropriate Boxes With An "X"
Annual Income Information Return: Fill in All Applicable Spaces. Mark All Appropriate Boxes With An "X"
Republika ng Pilipinas
Annual Income BIR Form No.
1703
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
Information Return
For Non-Resident Citizens/OCWs and Seamen
July, 1999 ( ENCS )
(For Foreign - Sourced Income)
8 Taxpayer's Name (Last Name, First Name, Middle Name) 9 Spouse's Name (Last Name, First Name, Middle Name) (if applicable)
14 Date of Birth 15 Zip Code 16 Line of Business/ 17 Date of Birth 18 Zip Code 19 Line of Business/
(MM/DD/YYYY) Occupation (MM/DD/YYYY) Occupation
23 Exercise of Profession
24 Business
25 Other Income
28 Net Income in US $
I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my knowledge and belief,
is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.
29
Taxpayer/Authorized Agent Signature over Printed Name
BIR Form No. 1703 - Annual Income Information Return
Guidelines and Instructions
This information return shall be filed in triplicate by Non-resident Citizens and Overseas Contract
Workers (OCWs), including qualified Filipino seamen, on income derived from sources abroad.
An individual citizen of the Philippines who is working and deriving income from abroad as an overseas
contract worker is taxable only on income from sources within the Philippines; Provided, that a seaman who is a
citizen of the Philippines and who receives compensation for services rendered abroad as a member of the
complement of a vessel engaged exclusively in international trade shall be treated as an overseas contract
worker.
The income information return must be filed not later than April 15 of the year followin g the taxable year
in which the income was earned to the Foreign Post or the Revenue District Office which has jurisdiction over
the place of residence of the taxpayer.
Non-resident citizens with foreign addresses or those who have no legal addresses in the Philippines
may opt to file or mail from abroad the information returns directly to Revenue District Office No. 51,
Pasay City.
Penalties
There shall be imposed and collected a penalty for failure to file the information return on time, a fine
of not more than One Thousand Pesos (P1,000) or suffer imprisonment of not more than six (6) months, or
both, upon conviction for each act or omission.
In lieu of criminal prosecution, a compromise penalty following the BIR's prescribed Schedule of
Compromise Penalties maybe imposed subject to acceptance by the taxpayer.
Attachments Required
ENCS