BIR Form No.

1700 Annual Income Tax Return For Individuals Earning Purely Compensation Income (Including
Download Non-Business/Non-Profession Related Income)

(PDF) | Description

This return shall be filed by every resident citizen deriving compensation income from all sources,
or resident alien and non-resident citizen with respect to compensation income from within the
Philippines, except the following:

1. An individual whose gross compensation income does not exceed his total personal and additional
exemptions.

2. An individual with respect to pure compensation income, as defined in Section 32(A)(1) derived
from sources within the Philippines, the income tax on which has been correctly withheld (tax due
equals tax withheld) under the provisions of Section 79 of the Code: Provided, that an individual
deriving compensation concurrently from two or more employers at any time during the taxable year
shall file an income tax return.

3. 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, petroleum service
contractors and sub-contractors, and offshore banking units; non-resident alien not engaged in trade
or business).

4. A minimum wage earner or an individual who is exempt from income tax.

Filing Date

This return is filed on or before April 15 of each year covering income for the preceding taxable year.

BIR Form No. 1701 Annual Income Tax Return For Individuals (including MIXED Income Earner), Estates and
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(PDF) | (Consolidated) | (Attachment) Description

BIR Form No. 1701 shall be filed by individuals who are engaged in trade/business or the practice of
profession including those with mixed income (i.e., those engaged in the trade/business or profession
who are also earning compensation income) in accordance with Sec. 51 of the Code, as amended.
The annual income tax return summarizes all the transactions covering the calendar year of the
taxpayer.

This return shall be filed by the following individuals regardless of amount of gross income:

1. A resident citizen engaged in trade, business, or practice of profession within and without the
Philippines.

2. A resident alien, non-resident citizen or non-resident alien individual engaged in trade, business or
practice of profession within the Philippines.

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 trust, estate, minor, or person is engaged in trade
or business.

4. An individual engaged in trade or business or in the exercise of their profession and receiving
compensation income as well.

Filing Date

This return is filed on or before April 15 of each year covering income for the preceding taxable year.
BIR Form No. 1701A Annual Income Tax Return for Individuals Earning Income PURELY from
Business/Profession (Those under the graduated income tax rates with OSD as mode of deduction
Download OR those who opted to avail of the 8% flat income tax rate)

(PDF) Description

The return shall be filed by individuals earning income PURELY from trade/business or from the
practice of profession, to wit:
1. A resident citizen (within and without the Philippines);
2. A resident alien, non-resident citizen or non-resident alien (within the Philippines).

The return shall only be used by said individuals as follows:

A. Those subject to graduated income tax rates and availed of the optional standard deduction 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

Filing Date

This return is filed on or before April 15 of each year covering income for the preceding taxable year.

BIR Form No. 1701Q Quarterly Income Tax Return For Self-Employed Individuals, Estates
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(PDF) | (Guidelines) 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, business, or practice of profession within and without the
Philippines.

2) A resident alien, non-resident citizen or non-resident alien individual engaged in trade, business
or practice of profession within the Philippines.

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 trust, estate, minor, or person is engaged in trade
or business.

Filing Date

1st qtr On or before May 15 of the current taxable year

2nd qtr On or before August 15 of the current taxable year
3rd qtr On or before November 15 of the current taxable year

BIR Form No. 1702-EX Annual Income Tax Return For Corporation, Partnership and Other Non-Individual Taxpayer
Download EXEMPT Under the Tax Code, as Amended, {Sec. 30 and those exempted in Sec. 27(C)} and
Other Special Laws, with NO Other Taxable Income
(PDF) |
Description

This return shall be filed by a Corporation, Partnership and Other Non-Individual

Taxpayer EXEMPT under the Tax Code, as amended [Sec. 30 and those exempted in Sec.
27(C)] and other Special Laws WITH NO OTHER TAXABLE INCOME such as but not limited
to foundations, cooperatives, charitable institutions, non-stock and non-profit educational
institutions, General Professional Partnership (GPP) etc.
 Filing Date

This return is filed on or before the 15th day of the 4th month following the close of the taxpayer's
taxable year.

BIR Form No. 1702-MX Annual Income Tax Return for Corporation, Partnership and Other Non-Individual with
Download MIXED Income Subject to Multiple Income Tax Rates or with Income Subject to
SPECIAL/PREFERENTIAL RATE
(PDF) | (Attachment)
Description

This return shall be filed by every Corporation, Partnership and Other Non-Individual Taxpayer with
MIXED Income subject to MULTIPLE INCOME TAX RATES or with income subject to
SPECIAL/PREFERENTIAL RATE.

Filing Date

This return is filed, with or without payment, on or before the 15th day of the 4th month following
the close of the taxpayer's taxable year.

BIR Form No. 1702-RT Annual Income Tax Return For Corporation, Partnership and Other Non-
Download Individual Taxpayer Subject Only to REGULAR Income Tax Rate

(PDF)| Description

This return shall be filed by Corporation, Partnership and other Non-Individual Taxpayer Subject
Only to REGULAR Income Tax Rate of 30%. 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
shall render a true and accurate income tax return in accordance with the provisions of the Tax Code.

Filing Date

This return is filed, with or without payment, on or before the 15th day of the 4th month following
close of the taxpayer's taxable year.

BIR Form No. 1702Q Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual
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(Zipped Excel) |(PDF) Description

This return is filed quarterly by every corporation, partnership, 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

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.

BIR Form No. 1704 Improperly Accumulated Earnings Tax Return For Corporations
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Description
(Zipped Excel) |(PDF)
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,
 general professional partnerships, non- taxable joint ventures and enterprises duly registered with the
Philippine Economic Zone Authority (PEZA) under R.A. 7916, and enterprises registered pursuant
to the Bases Conversion and Development Act of 1992 (R.A. 7227), and other similar laws, shall
render a true and accurate tax return in accordance with the provision of the Tax code.

Filing Date

The return shall be filed within 15 days after the close of the year immediately succeeding taxpayer's
covered taxable year.

BIR Form No. 1706 Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset
Download (both Taxable and Exempt)

(Zipped Excel) |(PDF) Description

This return is filed by all persons (natural or juridical) whether resident or non-resident, including
Estates and Trusts, who sells, exchanges, or disposes of a real property located in the Philippines
classified as capital asset as defined under Sec. 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.

However, filing of the return is no longer required when the real property transaction involves the
following:

- it is not classified as a capital asset

- not located in the Philippines
- disposition is gratuitous
- disposition is pursuant to the Comprehensive Agrarian Reform

To be filed with the RDO having jurisdiction over the place where the property being transferred is
located.

Filing Date

- Filed within thirty (30) days following each sale, exchange or disposition of real property

- In case of installment sale, 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

- One return is filed for every transfer document regardless of the number of each property sold,
exchanged or disposed of.

BIR Form No. 1707 Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the
Download Local Stock Exchange

(PDF) | (Guidelines) Description

This return is filed by a natural or juridical person, resident or non-resident, who is not exempt under
existing laws for the sale, barter, exchange or other onerous disposition intended to transfer ownership
of shares of stocks in domestic corporation classified as capital assets, not traded through the local
stock exchange.

Filing Date

- Filed within thirty (30) days after each cash sale, barter, exchange or other disposition of shares of
stock not traded through the local stock exchange.

- 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.
BIR Form No. 1707-A Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded
Download Through the Local Stock Exchange

(Zipped Excel) |(PDF) Description

This return is filed by every natural or juridical person, resident or non-resident, who is not exempt
under existing laws for sale, barter, exchange or other disposition of shares of stock in a domestic
corporation, classified as capital assets, not traded through the local stock exchange.

Filing Date

- For individual taxpayers, this final consolidated return is filed on or before April 15 of each year
covering all stock transactions of the preceding taxable year.

- For corporate taxpayers, 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.