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:. Income Tax Return

Instruction:
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BIR Form No. 1700
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(PDF) | Interactive PDF | eBIRForms

Annual Income Tax Return for Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Income) 

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 gross compensation income does not exceed his total personal and additional exemptions.

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 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.

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
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(PDF) | Interactive PDF | eBIRForms

Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts 

Description

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. 1702-RT
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(PDF) | eBIRForms

Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate  

Description

      This return shall be filed by Corporation, Partnership and other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate of 30%.  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. 1702-EX
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(PDF) | eBIRForms

Annual Income Tax Return for Use ONLY by 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 

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
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(PDF) | eBIRForms

Annual Income Tax Return for Corporation, Partnership and Other Non-Individual with MIXED Income Subject to Multiple Income Tax Rates or with Income Subject to SPECIAL/PREFERENTIAL RATE  

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. 1702Q
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(Zipped Excel) | (PDF) | eBIRForms

Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers 

Description

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. 1701Q
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(Zipped Excel) | (PDF) | eBIRForms

Quarterly Income Tax Return for Self-employed Individuals, Estates, and Trusts (Including Those with both Business and Compensation Income)  

Description

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 April 15 of the current taxable year

2nd 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. 1703
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(Zipped Excel) | (PDF)

Annual Income Information Return for Non-Resident Citizens / OCWs and Seamen (for foreign-sourced income)  

Description

This information return is filed in triplicate by Non-resident citizens and Overseas Contract Workers (OCWs), including qualified Filipino seamen, on income derived from sources abroad.

An individual citizen of the Philippines who is working and deriving income from abroad as an overseas worker is taxable only on income from sources within the Philippines. Income from sources within the Philippines should be filed in either Form 1700 or Form 1701.

Filing Date

This information return is filed not later than the April 15 of the year following the taxable year in which the income was earned.

BIR Form No. 1704
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(Zipped Excel) | (PDF) | eBIRForms

Improperly Accumulated Earnings Tax Return  

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
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(Zipped Excel) | (PDF) | eBIRForms

Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt)  

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
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(Zipped Excel) | (PDF) | eBIRForms

Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock Exchange  

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
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(Zipped Excel) | (PDF)

Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange  

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.


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