Bureau of Internal Revenue
Republic of the Philippines


BIR Forms
Income Tax Return (Individuals, Corporations, Capital Gains)

VAT / Percentage Tax Returns
Payment / Remittance Form
Account Information Form
Transfer Tax Return
Documentary Stamp Tax Return
Excise Tax Return
VAP
Legal Form


 

 

 


Income Tax Return
(Individual, Corporations, Capital Gains)

     
    Instruction:
    For Zipped Excel files, you need a Winzip or pkunzip software.
    For PDF files, you need an Acrobat Reader software.
 

BIR Form No. 1700 Download

(Zipped Excel) | (PDF)

Annual Income Tax Return for Individuals Earning Purely Compensation Income   

Description:  

This return is filed annually 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.  
The following are not required to file this return:  
1.  An individual whose gross compensation income does not exceed his total personal and additional exemptions.  
2.  An individual whose  compensation income derived from one employer does not exceed P60,000 and  the income tax on which has been correctly withheld. 
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 an 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); and 
4.  Other individuals not required to file an income tax return as provided for by the National Internal Revenue Code and other laws, e.g. senior citizen receiving purely compensation income of not more than P60,000.00 in a year.  

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 Download

(Zipped Excel) | (PDF)

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

Description:  

This return is filed annually by the following for business income derived during the calendar year regardless of amount of gross income: 
a.  A resident citizen engaged in trade, business or practice of profession within and without the Philippines.  
b.  A resident alien, non-resident citizen or non-resident alien individual engaged in trade, business or practice of profession within the Philippines.  
c.  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.  

This is also filed by individuals who receive mixed income (compensation with self-employment/professional income).  

However, an individual whose sole income has been subjected to final withholding tax pursuant to Sec. 57(A) of the Tax Code, or who is exempt from income tax pursuant to the Tax Code and other laws, is not required to file an income tax return.  

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 Download

(Zipped Excel) | (PDF) 

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

Description:  

An income tax return filed quarterly by all Self-employed taxpayers, Professionals, Estates and Trusts engaged  in trade/ business including those with both business and compensation income..  

Filing Date:  

Quarter/(Month)            Due Date  
1st (Jan-March)           on or before  
                                      April 15  
2nd (April-June)           on or before  
                                      August 15  
3rd (July-Sept)             on or before  
                                      November 15

BIR Form No. 1702 Download

(Zipped Excel) | Page 1 |
Page 2

Annual Income Tax Return  for Corporations and Partnerships  

Description:  

This return is filed annually 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 operators), government-owned or controlled corporations, agencies and instrumentalities. 

Filing Date:  

This return is filed, with or without payment, on or before the 15th day of the fourth month following the close of the taxpayer's taxable year whether fiscal or calendar year. 

BIR Form No. 1702Q Download

(Zipped Excel) | (PDF)

Quarterly Income Tax Return for   
Corporations and Partnerships  

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 operators), government-owned or controlled corporations, agencies and instrumentalities. 

Filing Date:  

This return is filed with or without payment within sixty (60) days  
following the close of each of the 1st three (3) quarters of the taxable year whether calendar or fiscal year.

BIR Form No. 1703 Download

(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 Download

(Zipped Excel)
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 Download

(Zipped Excel) | (PDF)

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 Download

(Zipped Excel) | (PDF) 

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 Download

(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.