BIR Form No.
1700 Annual Income Tax Return For Individuals Earning Purely Compensation Income (Including Non-
Download 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 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) 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 sole income has been subjected to final withholding tax pursuant to Section
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 who is
exempt from income tax pursuant to the provisions of the Tax Code and other laws, general or
special.
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 Trusts
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Description
(PDF) | (Consolidated) | (Attachment)
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 Individuals, Estates and Trusts
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Description
(PDF) | (Guidelines)
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
nd
2 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 MIXED
Download 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-Individual Taxpayer
Download 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 25% or 20% (For corporations with net taxable income not
exceeding Five Million Pesos (P 5,000,000) AND total assets not exceeding One Hundred Million
(100,000,000), excluding the land on which the particular business entity’s office, plant and
equipment are situated).
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 Taxpayers
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Description
(PDF)
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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(Zipped Excel) |(PDF) Description
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 (both
Download Taxable and Exempt)
(PDF) | (Guidelines) 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 Local
Download 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 Through the
Download Local Stock Exchange
(PDF) | (Guidelines) 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.
BIR Form No. 1709 Information Return on Transactions with Related Party (International and/or Domestic)
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(PDF) This information return and its supporting documents shall be filed as an attachment to the Annual
Income Tax Return. This is to ensure that proper disclosures of related party transactions are made
and that these transactions have been conducted at arm’s length so as to protect the tax base. An
entity’s financial statements shall contain the disclosures necessary to draw attention to the
possibility that its financial position and profit or loss may have been affected by the existence of
related parties and by transactions and outstanding balances, including commitments, with such
parties.
Related party transactions shall include, but not limited to the following:
1. Purchases or sales of goods (finished or unfinished);
2. Purchases or sales of property and other assets;
3. Rendering or receiving of services;
4. Leases;
5. Transfers of research and development;
6. Transfers under license agreements;
7. Transfers under finance arrangements (including loans and equity contributions in cash or
in kind);
8. Provision of guarantees or collateral;
9. Commitments to do something if a particular event occurs or does not occur in the future,
including executory contracts, i.e., contracts under which neither party has performed any
of its obligations or both parties have partially performed their obligations to an equal
extent (recognized and unrecognized); and
10. Settlement of liabilities on behalf of the entity or by the entity on behalf of that related
party.
