BIR Form No.

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

(PDF) Description

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

1. An individual whose taxable income does not exceed P 250,000.00;

2. An individual with respect to pure compensation income, as defined in Section 32(A)(1)

from sources within the Philippines, the income tax on which has been correctly withheld (
equals tax withheld) under the provisions of Section 79 of the Code: Provided, that an indiv
deriving compensation concurrently from two or more employers at any time during the tax
shall file an income tax return;

3. An individual whose sole income has been subjected to final withholding tax pursuant to
57(A) of the Tax Code; and

4. A minimum wage earner as defined in Section 22(HH) of the Tax Code or an individual
exempt from income tax pursuant to the provisions of the Tax Code and other laws, genera
special.

Filing Date

This return is filed on or before April 15 of each year covering income for the preceding ta
BIR Form No. 1701 Annual Income Tax Return For Individuals (including MIXED Income Earner), Esta
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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 p
profession including those with mixed income (i.e., those engaged in the trade/business or
who are also earning compensation income) in accordance with Sec. 51 of the Code, as am
annual income tax return summarizes all the transactions covering the calendar year of the

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 withou
Philippines.

2. A resident alien, non-resident citizen or non-resident alien individual engaged in trade, b

practice of profession within the Philippines.

3. A trustee of a trust, guardian of a minor, executor/administrator of an estate, or any perso

any fiduciary capacity for any person, where such trust, estate, minor, or person is engaged
business.

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

Filing Date

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