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Tax Information
Income Tax
Index for Income Tax:
Income Tax Description
Who Are Required to File Income Tax Returns?
Annual Income Tax For Individuals Earning Purely Compensation Income (Including Non-Business/Non-
Profession Related Income)
Annual Income Tax For Individuals, Estates, and Trusts
Account Information Form For Self-Employed Individuals, Estates and Trusts (Including Those
With Mixed Income, i.e., Compensation Income and Income from Business and/or Practice of
Profession)
Quarterly Income Tax For Individuals, Estates and Trusts (Including Those With Mixed Income,
i.e., Compensation Income and Income from Business and/or Practice of Profession)
Annual Income Tax For Corporations and Partnerships
Account Information Form For Corporations and Partnerships
Quarterly Income Tax For Corporations and Partnerships
Improperly Accumulated Earnings Tax For Corporations
Annual Income Information Form for General Professional Partnerships
Income Tax Rates
Quarterly Income Tax For Individuals, Estates And Trusts Including Those With
Mixed Income, i.e., Compensation Income and Income from Business and/or
Practice of Profession
BIR Form 1701Q - Quarterly Income Tax Return For Individuals, Estates and Trusts
Documentary Requirements
1. Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if applicable
2. Duly approved Tax Debit Memo, if applicable
3. Proof of other payment/s made, if applicable
4. Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax at
Source (SAWT), if applicable
Procedures
1. For eFPS Filer
a. Fill-up applicable fields in the BIR Form No. 1701Q
b. Pay electronically by clicking the “Proceed to Payment” button and fill-up the required fields in
the “eFPS Payment Form” then click “Submit” button.
c. Receive payment confirmation from eFPS-AABs for successful e-filing and e-payment.
2. For Non-eFPS Filer
a. Fill-up applicable fields in the BIR Form No. 1701Q in the downloaded Electronic Bureau of
Internal Revenue Form (eBIRForm) Package
b. Print the duly accomplished BIR Form No. 1701Q
c. Proceed to the nearest Authorized Agent Bank (AAB) under the jurisdiction of the Revenue
District Office where you are registered and present the duly accomplished BIR Form 1701Q,
together with the required attachments and your payment.
d. In places where there are no AABs, proceed to the Revenue Collection Officer or duly Authorized
City or Municipal Treasurer located within the Revenue District Office where you are registered
and present the duly accomplished BIR Form 1701Q, together with the required attachments and
your payment.
e. Receive your copy of the duly stamped and validated tax return and BIR prescribed deposit slip
from the teller of the AABs or Electronic Revenue Official Receipt (eROR) from the Revenue
Collection Officer/duly Authorized City or Municipal Treasurer.
3. For Manual Filer
a. Fill-up the BIR Form No. 1701Q in triplicate copies (Compensation Income need not be reported
in the Quarterly Income Tax Return and is to be declared only on the Annual Income Tax Return).
b. Proceed to the Revenue District Office where you are registered or to any Tax Filing Center
established by the BIR and present the duly accomplished BIR Form 1701Q, together with the
required attachments.
c. Receive your copy of the duly stamped and validated form from the RDO.
Deadlines
May 15 of the current taxable year– for the first quarter
August 15 of the current taxable year – for the second quarter
November 15 of the current taxable year – for the third quarter
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