Declaration of Quarterly

Income Tax
Corporation and individuals
engaged in business and those
engaged in the practice of a
profession are required to file
three quarterly returns aside from
the annual consolidated income
Tax return.
Individual taxpayer engaged in
business or practice of profession shall
file their quarterly income tax return
using BIR Form 1701Q. Corporations
shall file their quarterly income tax
return using BIR Form 1702Q.
• Procedures
For eFPS Filer
• Fill-up applicable fields in the BIR Form No. 1701Q
• Pay electronically by clicking the “Proceed to Payment”
button and fill-up the required fields in the “eFPS Payment
Form” then click “Submit” button.
• Receive payment confirmation from eFPS-AABs for
successful e-filing and e-payment.
Thankyou for Listening!

Prepared by: Jenaroi F. Escuadro