BIR Form No.

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Mandatory Attachment to BIR Form No. 1701 Description This attachment is to be used when the taxpayer chose itemized deductions as his/her method of deduction and shall form part of BIR Form No. 1701 (November 2011 ENCS). This form shall reflect the breakdown of the Regular Itemized Deductions found in Item 63C/D/E/F/G/H of BIR Form No. 1701. The total amount indicated in this form should be the same amount reflected in the said income tax return. Filing Date This attachment shall be filed together with the BIR Form No. 1701 on or before April 15 of each year covering income for the preceding taxable year.

BIR Form No. Download (Zipped Excel) |(PDF)

Mandatory Attachment to BIR Form No. 1702 Description This attachment is to be used when the taxpayer chose itemized deductions as its method of deduction and shall form part of BIR Form No. 1702 (November 2011 ENCS). This form shall reflect the breakdown of the Regular Itemized Deductions found in Item 22 of BIR Form No. 1702. The total amount indicated in this form should be the same amount reflected in the said income tax return. Filing Date This attachment shall be filed together with the BIR Form No. 1702 on or before the 15th day of the 4th month following close of the taxpayer's taxable year.

BIR Form No. 1702 Download (Zipped Excel) |(PDF) | (Interactive)

Annual Income Tax Return For Corporation, Partnership and Other Non-Individual Taxpayer Description This return is filed annually by 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. 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.

BIR Form No. 1701

Annual Income Tax Return For Self-Employed Individuals, Estates and Trusts (Including those with both Business and Compensation Income)

Download Description (Zipped Excel) |(PDF) | (Interactive) This return is filed annually by the following individuals regardless of amount of gross income: 1. A resident citizen engaged in trade, business, or practice of prefession 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. 1700 Download (Zipped Excel) |(PDF) | (Interactive) Annual Income Tax Return For Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Income) Description This return is filed annually by every resident citizen deriving compensation income from all sources, or resident alien and nonresident 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); and 4. A minimun wage earner or an individual who is exempt from income

tax. Filing Date The return is filed on or before April 15 of each year covering income for the preceding taxable year. BIR Form No. 1702Q Download (Zipped Excel) |(PDF) 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 Download (Zipped Excel) |(PDF) 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 2
nd

On or before April 15 of the current taxable year On or before August 15 of the current taxable year On or before November 15 of the current taxable year

qtr

3rd qtr

BIR Form No. 1703

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

Download Description (Zipped Excel) |(PDF) 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) |(PDF) 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 nonresident, 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 nonresident, 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.