Quarterly Income Tax For Corporations And Partnerships

BIR Form 1702Q - Quarterly Income Tax Return (For Corporations and Partnerships)

Documentary Requirements

1. Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if applicable

2. Duly approved Tax Debit Memo, if applicable

3. Previously filed return, if an amended return is filed for the same quarter

Procedures

1. For eFPS Filer

a. Fill-up applicable fields in the BIR Form No. 1702Q

b. Pay electronically by clicking the “Proceed to Payment” button and fill-up the required
fields in the “eFPS Payment Form” then click “Submit” button.

c. Receive payment confirmation from eFPS-AABs for successful e-filing and e-payment.

2. For Non-eFPS Filer

a. Fill-up applicable fields in the BIR Form No. 1702Q in the downloaded Electronic Bureau
of Internal Revenue Form (eBIRForm) Package

b. Print the duly accomplished BIR Form No. 1702Q

c. Proceed to the nearest Authorized Agent Bank (AAB) under the jurisdiction of the
Revenue District Office where you are registered and present the duly accomplished BIR
Form 1702Q, together with the required attachments and your payment.

d. In places where there are no AABs, proceed to the Revenue Collection Officer or duly
Authorized City or Municipal Treasurer located within the Revenue District Office where
you are registered and present the duly accomplished BIR Form 1702Q, together with the
required attachments and your payment.

e. Receive your copy of the duly stamped and validated tax return and BIR prescribed
deposit slip from the teller of the AABs or Electronic Revenue Official Receipt (eROR)
from the Revenue Collection Officer/duly Authorized City or Municipal Treasurer.

3. For Manual Filer

a. Fill-up the BIR Form No. 1702Q in triplicate copies.

 b. Proceed to the Revenue District Office where you are registered or to any Tax Filing
Center established by the BIR and present the duly accomplished BIR Form 1702Q,
together with the required attachments.

c. Receive your copy of the duly stamped and validated form from the RDO.

Deadline

Corporate Quarterly Declaration or Quarterly Income Tax Return - On or before the 60th day following the
close of each of the quarters of the taxable year