NAME OF FILING AND

BIR FORM DESCRIPTION

FORM PAYMENT
BIR Form No. This return shall be filed by every resident citizen deriving compensation income
1700 This return is from all sources, or resident alien and non-resident citizen with respect to
INCOME
filed on or compensation income from within the Philippines, except the following:
TAX Annual Income before April
RETURNS Tax Return For 1. An individual whose gross compensation income does not exceed his total
15 of each personal and additional exemptions.
Individuals year covering
Earning Purely
income for 2. An individual with respect to pure compensation income, as defined in Section
Compensation 32(A)(1) derived from sources within the Philippines, the income tax on which has
the
Income been correctly withheld (tax due equals tax withheld) under the provisions of
(Including Non- preceding Section 79 of the Code: Provided, that an individual deriving compensation
taxable year. concurrently from two or more employers at any time during the taxable year shall
Business/Non- file an income tax return.
Profession
Related Income) 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.

BIR Form No. 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
1701 This return is filed (i.e., those engaged in the trade/business or profession who are also earning
on or before April compensation income) in accordance with Sec. 51 of the Code, as amended. The
Annual Income 15 of each year annual income tax return summarizes all the transactions covering the calendar
Tax Return For covering income year of the taxpayer.
This return shall be filed by the following individuals regardless of amount of gross
Individuals for the preceding income:
(including taxable year.
MIXED Income 1. A resident citizen engaged in trade, business, or practice of profession within
and without the Philippines.
Earner), Estates 2. A resident alien, non-resident citizen or non-resident alien individual engaged
and Trusts 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.

BIR Form No. The return shall be filed by individuals earning income PURELY from
trade/business or from the practice of profession, to wit:
1701A This return is filed
Annual Income on or before April 1. A resident citizen (within and without the Philippines);
Tax Return for 15 of each year 2. A resident alien, non-resident citizen or non-resident alien (within the
Individuals covering income Philippines).
Earning Income The return shall only be used by said individuals as follows:
for the preceding A. Those subject to graduated income tax rates and availed of the optional
PURELY from
taxable year. standard deduction as method of deduction, regardless of the amount of
Business/Professi sales/receipts and other non-operating income; OR
on (Those under the B. Those who availed of the 8% flat income tax rate whose sales/receipts and
graduated income tax other non-operating income do not exceed P3M
rates with OSD as
mode of deduction OR
those who opted to
avail of the 8% flat
income tax rate)
BIR Form No. This return shall be filed in triplicate by the following individuals regardless of
amount of gross income:
1701Q
Q1 May 15 1) A resident citizen engaged in trade, business, or practice of profession within
Quarterly and without the Philippines.
Income Tax
2) A resident alien, non-resident citizen or non-resident alien individual engaged
Return For Self- in trade, business or practice of profession within the Philippines.
Employed Q2 Aug 15
Individuals, 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,
Estates and estate, minor, or person is engaged in trade or business.
Trusts Nov 15
Q3

BIR Form No. This return shall be filed by a Corporation, Partnership and Other
On or before the Non-Individual Taxpayer EXEMPT under the Tax Code, as
1702-EX 15th day of the 4th
Annual Income Tax month following the amended [Sec. 30 and those exempted in Sec. 27(C)] and other
Return For close of the Special Laws WITH NO OTHER TAXABLE INCOME such as but
Corporation, taxpayer's taxable not limited to foundations, cooperatives, charitable institutions,
Partnership and year. non-stock and non-profit educational institutions, General
Other Non-
Individual Taxpayer Professional Partnership (GPP) etc.
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

BIR Form No. This return is filed, This return shall be filed by every Corporation, Partnership and
1702-MX with or without Other Non-Individual Taxpayer with MIXED Income subject to
Annual Income payment, on or MULTIPLE INCOME TAX RATES or with income subject to
Tax Return for before the 15th SPECIAL/PREFERENTIAL RATE.
Corporation, day of the 4th
Partnership and month following
Other Non- the close of the
Individual with taxpayer's taxable
MIXED Income year.
Subject to
Multiple Income
Tax Rates or
with Income
Subject to
SPECIAL/PREFER
ENTIAL RATE
BIR Form No. This return is filed, This return shall be filed by Corporation, Partnership and other
1702-RT with or without Non-Individual Taxpayer Subject Only to REGULAR Income
Annual Income payment, on or Tax Rate of 30%. Every corporation, partnership no matter how
Tax Return For before the 15th created or organized, joint stock companies, joint accounts,
associations (except foreign corporation not engaged in trade or
Corporation, day of the 4th business in the Philippines and joint venture or consortium formed
Partnership and month following for the purpose of undertaking construction projects or engaging in
Other Non- close of the petroleum, coal, geothermal and other energy operations),
Individual taxpayer's taxable government-owned or controlled corporations, agencies and
Taxpayer year. instrumentalities shall render a true and accurate income tax return
Subject Only to in accordance with the provisions of the Tax Code.
REGULAR
Income Tax Rate
Description

BIR Form No. The corporate This return is filed quarterly by every corporation, partnership, joint
quarterly income tax stock companies, joint accounts, associations (except foreign
1702Q return shall be filed
Quarterly with or without corporation not engaged in trade or business in the Philippines and
Income Tax payment within joint venture or consortium formed for the purpose of undertaking
Return for sixty (60) days construction projects or engaging in petroleum, coal, geothermal
following the close and other energy operations), government-owned or controlled
Corporations, of each of the first
Partnerships three (3) quarters of
corporations, agencies and instrumentalities.
and Other Non- the taxable year
whether calendar or
Individual fiscal year.
Taxpayers
BIR Form No. The return shall be This form is to be filed by every domestic corporation classified as
1704 filed within 15 days closely-held corporation except banks and other non-bank financial
Improperly after the close of intermediaries, insurance companies, taxable partnerships, general
Accumulated the year professional partnerships, non- taxable joint ventures and enterprises
Earnings Tax immediately duly registered with the Philippine Economic Zone Authority (PEZA)
Return For succeeding under R.A. 7916, and enterprises registered pursuant to the Bases
Corporations taxpayer's covered Conversion and Development Act of 1992 (R.A. 7227), and other similar
taxable year. laws, shall render a true and accurate tax return in accordance with the
provision of the Tax code.
BIR Form No. - Filed within thirty This return is filed by all persons (natural or juridical) whether resident
(30) days following
1706 each sale, exchange
or non-resident, including Estates and Trusts, who sells, exchanges, or
Capital Gains or disposition of disposes of a real property located in the Philippines classified as capital
Tax Return for real property asset as defined under Sec. 39 (A)(1) of RA 8424 for the purpose of
Onerous - In case of securing a Tax Clearance Certificate to effect transfer of ownership (title)
installment sale, the
Transfer of Real return shall be filed of the property from the seller to the buyer.
Property within thirty (30)
Classified as days following the However, filing of the return is no longer required when the real
receipt of the 1st
Capital Asset downpayment and property transaction involves the following:
(both Taxable within thirty (30) - it is not classified as a capital asset
and Exempt) days following each - not located in the Philippines
subsequent
installment payment
- disposition is gratuitous
- One return is filed - disposition is pursuant to the Comprehensive Agrarian Reform
for every transfer To be filed with the RDO having jurisdiction over the place where the
document regardless property being transferred is located.
of the number of
each property sold,
exchanged or
disposed of.
BIR Form No. - Filed within thirty (30) This return is filed by a natural or juridical person, resident or non-
1707 days after each cash resident, who is not exempt under existing laws for the sale, barter,
sale, barter, exchange
Capital Gains or other disposition of exchange or other onerous disposition intended to transfer ownership of
Tax Return for shares of stock not shares of stocks in domestic corporation classified as capital assets, not
Onerous traded through the traded through the local stock exchange.
Transfer of local stock exchange.
- In case of installment
Shares of Stocks sale, the return shall be
Not Traded filed within thirty (30)
Through the days following the
Local Stock receipt of the first
Exchange down payment and
within (30) days
following each
subsequent installment
payment.

BIR Form No. - For individual This return is filed by every natural or juridical person, resident or non-
taxpayers, this final
1707-A consolidated return is
resident, who is not exempt under existing laws for sale, barter,
Annual Capital filed on or before April exchange or other disposition of shares of stock in a domestic
Gains Tax 15 of each year corporation, classified as capital assets, not traded through the local
Return for covering all stock stock exchange.
transactions of the
Onerous preceding taxable
Transfer of year.
Shares of Stock - For corporate
taxpayers, this form is
Not Traded filed on or before the
Through the fifteenth (15th) day of
Local Stock the fourth (4th) month
following the close of
Exchange
the taxable year
covering all
transactions of the
preceding taxable
year.