INCOME TAX RETURNS
Form
Form Name
Number
Annual ITR for Individuals
Earning Purely Compensation
Income (Including Non-
Business/Non-Profession
1700 Income)
Annual ITR for Self-
Employed Individuals, Estates practice of profession including those with mixed income, regardless of amount of
and Trusts
1701
Annual ITR for Individuals
Earning Income PURELY
from Business/Profession
(Those under the graduated
income tax rates with OSD as
1701A mode of deduction OR those
who opted to avail of the 8%
flat income tax rate)
Description Filing date
The return shall be filed by every RC deriving compensation income from all On or before April 15
sources, or RA and NRC with respect to compensation income from within the of each year covering
Philippines, except the following: income for the
1. An individual whose gross compensation income does not exceed P 250,000. preceding taxable year.
2. An individual with respect to pure compensation income, and tax due equals
tax withheld by employer: Provided, that an individual deriving
compensation concurrently from two or more employers during the taxable
year shall file this return.
3. A minimum wage earner who is exempt from income tax.
This form shall be filed by individuals who are engaged in trade/business or the On or before April 15
of each year covering
gross income: income for the
1. RC engaged in trade, business, or practice of profession within and without preceding taxable year.
the Philippines.
2. RA, NRC or NRAEB.
3. A trustee of a trust, guardian of a minor, executor/administrator of an estate,
where such trust, estate, minor, or person is engaged in trade or business.
4. Mixed income earners.
The return shall be filed by individuals earning income PURELY from On or before April 15
trade/business or from the practice of profession by a resident citizen (within and of each year covering
without the Philippines); and a resident alien, non-resident citizen or non-resident income for the
alien (within the Philippines). The return shall only be used by said individuals as preceding taxable year.
follows:
a. Those subject to graduated income tax rates and availed of the OSD as
method of deduction, regardless of the amount of sales/receipts and other
non-operating income; OR
b. Those who availed of the 8% flat income tax rate whose sales/receipts and
other non-operating income do not exceed P3M
 Form
Form Name
Number
Quarterly ITR for Individuals,
Estates, and Trusts
1701Q
Annual ITR for Corporation,
Partnership and Other Non-
Individual Taxpayer Exempt
1702-EX under the Tax Code and Other
Special Laws, with NO Other
Taxable Income
Annual ITR for Corporation,
Partnership and Other Non-
Individual with Mixed
Income Subject to Multiple
1702-MX Income Tax Rates or with
Income Subject to
Special/Preferential Rate
Annual ITR for Corporation,
Partnership and Other Non-
Individual Taxpayer Subject
1702-RT Only to REGULAR Income
Tax Rate
Description Filing date
This return shall be filed by the following individuals regardless of amount of gross Current year:
income:
1. A resident citizen engaged in trade, business, or practice of profession 1st qtr: On or before
within and without the Philippines. May 15
2. A resident alien, non-resident citizen or non-resident alien individual
2nd qtr: On or before
engaged in trade, business or practice of profession within the Philippines.
August 15
3. A trustee of a trust, guardian of a minor, executor/administrator of an estate,
or any person acting in any fiduciary capacity for any person, where such 3rd qtr: On or before
trust, estate, minor, or person is engaged in trade or business. November 15
This return shall be filed by a Corporation, Partnership and Other Non-Individual On or before the 15th
Taxpayer EXEMPT under the Tax Code and other Special Laws WITH NO day of the 4th month
OTHER TAXABLE INCOME, such as but not limited to foundations, following the close of
cooperatives, charitable institutions, non-stock and non-profit educational the taxpayer's taxable
institutions, General Professional Partnership (GPP) etc. year.
This return shall be filed by every Corporation, Partnership and Other Non- With or without
Individual Taxpayer with MIXED Income subject to MULTIPLE INCOME TAX payment, on or before
RATES or with income subject to SPECIAL/PREFERENTIAL RATE. the 15th day of the 4th
month following the
close of the taxpayer's
taxable year.
This return shall be filed by Corporation, Partnership and other Non-Individual With or without
Taxpayer Subject Only to REGULAR Income Tax Rate of 30%. This covers every payment, on or before
corporation, partnership, joint stock companies, joint accounts, associations (except the 15th day of the 4th
NRFC and joint venture or consortium formed for the purpose of undertaking month following close
construction projects or engaging in petroleum, coal, geothermal and other energy of the taxpayer's
operations). taxable year.