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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Annual Income Tax Return for Self-Employed Individuals, Estates

and Trusts
Description

(PDF) |
(Guidelines)

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.

1701Q
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(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
nd

BIR Form No.

1702-EX
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On or before April 15 of the current taxable year

2 qtr

On or before August 15 of the current taxable year

3rd qtr

On or before November 15 of the current taxable year

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

(PDF) |
(Guidelines)

Reference: http://www.bir.gov.ph/index.php/bir-forms/income-tax-return.html