STEP BY STEP GUIDE FOR FILING OF BIR FORM 1701 AND PAYMENT OF TAXES DUE

For MIXED INCOME EARNERS UNDER 8% INCOME TAX RATE who received the following for the year 2022:

1. Compensation Income ex. from previous employer and/ or from MMWGH;

2. Income from practice of profession or self-employment ex. from Job Order/ Contract of Service
Employment,
3. and/ or Income from Business

Disclaimer: This guide was made to the best of the knowledge of the maker. If instructions in the BIR
Form are inconsistent with this guide, the instructions in the form should be followed. Read the BIR
Forms and the guide carefully. Any liability that will arise in the wrong filing of the form will be borne
solely by the taxpayer. Should you have any questions, please contact us through 09420419711 or email
us at mmwghacctgtax@gmail.com.

Step 1: Go to BIR Website home page https://www.bir.gov.ph/index.php/home.html and click eBIRForms to

download the latest offline eBIRForms package.

Step 2. Install the downloaded file.

Step 3. Open the installed file.

Step 4. Input your data in the profile page.

NOTE: In the RDO Code, choose the code of the Revenue District Office where you are registered. For those
registered in BIR-Balanga City, Bataan, the code is 020.

NOTE: Make sure the email address you put here is correct because you will receive an email confirmation
after you submit the form. That will be your proof that you submitted the form through eBIRForms package.
 NOTE: Line of Business field type “JOB ORDER-[NAME OF AGENCY]” (ex. JOB ORDER-MARIVELES MENTAL
WELLNESS AND GENERAL HOSPITAL) and choose the BIR Form 1701v2018 – Annual Income Tax Return
(NEW) from the drop-down list of BIR Forms. Click Fill-up.

Must be
version 2018

Note: The forms that you previously

filled up and saved will appear here

Step 5. If you are using the application for the first time, confirmation page will appear after you click fill-up, confirm
TIN and email then click submit.
Step 6. You will go back to the profile page, click Fill-up again to fill up the BIR Form 1701.

Filling up the BIR FORM 1701.

Step 7. Fill in other personal information required in the form.

 1. Make sure you are filing for the year 2022 in item 1.
2. Under item 2, click NO if this is your initial filing. If you are filing an amended return, click YES.
3. Under item 3, click NO.
4. Under item 6 - Taxpayer Type, check the Professional (for JO Income) and Compensation Earner (for Income
from Regular/ Permanent Employment).
5. Under item 7 – Alphanumeric Tax Code (ATC), check II016 Mixed Income-8% IT Rate.
6. Provide other personal information being asked in items 10 to 18.
7. For Married Individuals, you can click Separate Filing under item 18 if your spouse has also income and you
wish to file separately.
8. Under item 19 and 20, click NO.
9. Item 21 is automatically filled based on what you click in item 7.
10. Item 21A is disabled when the tax option is 8% Income Tax Rate.
11. You can browse the pages by scrolling down to the bottom of the page. You may click next/ prev or you can
type the page number.

Step 8. Proceed to page 2 Part V.

For Part V Schedule 1 and 2, refer to your BIR Form/s 2316 from MMWGH and/ or from your previous employer
for the year 2022 only.

Note: The sample form used in this guide is in January 2018 version. You can check the version of your form in the
upper left corner of your form. If your BIR Form 2316 is in different version, look at the item name instead.

Must be for the year 2022 only

 Schedule 1

Schedule 2

Schedule 3.A. - for

Graduated IT Rates

1. For Part V Schedule 1 items 1 and 2, enter the Name and TIN of your employer/s and click the button for
whether the information is for the Taxpayer or the Spouse if you will file jointly.

(Remember: DO NOT ENTER CENTAVOS: 49 CENTAVOS OF LESS DROP DOWN; 50 OR MORE ROUND UP)

2. Under Part V Schedule 1 item 3A.c. Compensation Income, type your Gross Compensation Income that is
indicated in item 19 of each of your BIR Forms 2316 for the year 2022 and on item 3B.c. for the spouse (if
you are filing jointly).
3. Under Part V Schedule 1 item 3A.d. Tax Withheld, type the tax withheld that is indicated in item 26 of your
BIR Form 2316.
4. Under Part V Schedule 2 item 5, type your Non-taxable/ Exempt Compensation indicated in item 20 of your
BIR Form 2316 and on item 3B.d. for the spouse.
5. Amount in Part V Schedule 2 item 6 should equal item 23 of your BIR Form 2316 if you only had one
employer for the year 2022.
 Must be for the year 2022 only Add these to get the P 112,081.51

Sample for Quarter 2

Sample for Quarter 3

For schedule 3, refer to your BIR Form 2307 from MMWGH and/ or from your previous employer.

(Remember: BIR Form 2307 is a Quarterly form, hence you will be issued 1 form for each quarter you received
income [total of 4].)

Note: Only two BIR forms 2307 will be used in the examples for illustration purposes only.

Get your BIR Forms 2307 from MMWGH and/ or from your previous employer for the year 2022 only.

1. In the Income Payments Subject to Expanded Withholding Tax Section, get the Total Amount Received by
adding all the Total Amount of Income Payments indicated in each of your BIR Form 2307. In the example,
the total amount received is P112,081.51 (P51,989.24+P60,092.27).
2. Proceed to page 3. Under Part V Schedule 3.B item 26, type the Total Amount Received (the total amount
you computed from all your BIR Form 2307 for the year 2022).
Page 3. Part V
Schedule 3.B. – for
8% Income Tax Rate Total Tax Due

3. Your total tax due for your combined Compensation Income and Professional/ Business Income will
automatically be computed and will appear in Part V Schedule 3.B. item 32 of page 3, Part VI item 5 of page
4 and item 32 of page 1.
4. For those who have Income Taxes Withheld indicated in your BIR Form 2307 in the Income Payments
Subject to Expanded Withholding Tax Section, get the Total Creditable Tax Withheld for the First Three
Quarters and type it in Part VII item 3 then type the Creditable Tax Withheld for the 4th Quarter in Part VII
item 4.

Amount of income taxes withheld

5. Part VII Item 1. Type the amount of your prior year’s excess credits if there are any.
Part VII Item 2. Type the amount of taxes that you paid, if any, in the previous quarters when you filed your
quarterly ITR (BIR Form 1701Q) for the same year. Do not type any amount here if you did not file quarterly
ITR.
Note: The amounts entered in Part VII – Tax Credits/ Payments will be deducted from the total tax due.

6. For those who have income taxes withheld indicated in your BIR Form 2316 item 26, the amount that you
entered in Part V Schedule 1 item 3Ad will automatically be forwarded in Part VII item 5.
7. In Page 4 Part IX Item 1, type the total amount received you typed in Part 5 Schedule 3.B item 26.
[NOTE: If the amount resulted to (Overpayment), you have the option for the overpayment to be: refunded, to be
issued a Tax Credit Certificate (TCC) or to be carried over as a tax credit for next year/quarter]. Fill out BIR Form
1914 (Application for Tax Credits/ Refunds) if you chose the first and second option and submit it together with the
ITR that you will submit to the BIR..

[NOTE: For those who have taxes payable of more than P2,000.00, you may elect to pay your taxes in two equal
installments. The 1st installment must be paid on the date you filed your Income Tax Return, and the 2nd
installment should be paid on or before October 15.]

8. If you wish to pay in two installments, proceed to page 1 Part II item 25 and type the amount you wish to
pay in your 2nd installment on or before October 15, 2023. [NOTE: The amount must not be more than 50%
of item 22.]

Amount you should pay

on or before Oct 15,
2023 [2nd Installment]

Option if with over

Amount you
withholding of tax
should pay on the
date of filing [1st
Installment]

Step 9. Check carefully all information entered in the form. Click Validate to validate your entries. If unsuccessful,
follow the instructions on the message until validation is successful.
Step 10. Save your file.
Step 11. Edit if you wish to modify. If you are sure that all information is final and no corrections are needed,
please ensure that you have a stable internet connection first then click the Submit/ Final Copy button to submit
the final copy of your Income Tax Return.

Step 12. Print 3 copies and submit to the BIR (1 copy will be returned to you with stamp). (Note: The eBIRForms
application prints the form per page only, so make sure to print all 4 pages.)
Note: You can also save a pdf copy of your form. The eBIRForms application saves the file per page only, so make
sure to save all 4 pages.

Step 1. Under Select Printer, choose Microsoft print to pdf or whatever is in the list of your printers that will
create pdf file.

Step 2. Click print to save.

Step 13. Check your email inbox. An email confirmation will be sent from ebirforms-noreply@bir.gov.ph. Print the
email confirmation in 3 copies also and save a pdf copy. Attach this in your ITR to be submitted to the BIR.

PAYMENT OF TAX PAYABLE

Step 14. For those who have taxes payable indicated in item 32 of page 1, you can pay your taxes through
ePayment channels of the Authorized Agent Banks of the BIR. Go to BIR website again and click ePAY.
Step 15. Choose your desired ePayment channel. You can also try going to the Bank to pay your taxes there.

You can click this link to be redirected to RMC No. 4-2021 and its Annex A for the guidelines in filing and the BIR
prepared steps in paying taxes online:

https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2021%20RMCs/RMC%20No.%204-
2021%20revised_v2.pdf

https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2021%20RMCs/RMC%20No.%204-
2021%20Annex%20A.pdf

Sample: Payment using LandBank Link.biz Portal (https://www.lbp-eservices.com/egps/portal/index.jsp).

Sample Step 1. If you want to pay using your LandBank Account, in the epay page, click LandBank or click the
link above then you will be redirected to this page. Click pay now.
Sample Step 2. Choose Bureau of Internal Revenue as merchant. Then click continue.

Sample Step 3. Select “Tax Payment” as transaction type and press "CONTINUE".
 Sample Step 4. Fill in applicable spaces. Branch code is always 00000, unless your TIN is a branch ex. 00001.
Choose the form type you filed, tax type and set return period to December 31, 2022.

Input the year of the tax

return you are filing.
 Sample Step 5. Finish the remaining steps then print the confirmation receipt in 3 copies and save a pdf
copy.

Step 16. Submit printed copies of your BIR Form 1701, email confirmation, proof of payment (confirmation receipt,
deposit slip or official receipt) and your BIR Form/s 2316 and BIR Form/s 2307 to BIR – Balanga, 3rd floor of Galleria
Victoria Building, Plaza Mayor de Ciudad de Balanga.

Step 17. Keep your stamped “RECEIVED” copies in a safe place. You do not need to submit printed copies to
MMWGH Accounting Unit. Instead, send the photos of your received forms to mmwghacctgtax@gmail.com

Paying taxes through GCash

Step 1: Download and install the GCash App

Step 2: Log in to the GCash App using your PIN

Step 3: Make sure you have sufficient funds in your GCash wallet

Step 4: Click "Pay Bills" at the bottom of your screen. Under "Biller", select "BIR"

Step 5: Accomplish the "Pay BIR" form

Step 6: Confirm the details of your payment. Please note that a GCash service fee will be charged to your GCash
wallet.

Step 7: You will receive a text message and an in-app confirmation upon successful transaction.
PAYING FOR THE 2ND INSTALLMENT. (ON OR BEFORE OCTOBER 15, 2023)

Step 18. Open offline eBIRForms package. Fill in the profile page with your details. Choose BIR Form 0605 from the
BIR Forms drop-down list. Click Fill up.

Step 19. Fill up BIR Form 0605.

 1. In item 1, choose Calendar.
2. In item 2, type 2022.
3. Ignore item 3 and 5.
4. In item 4, type October 15, 2023.
5. In item 6, choose II013 Mixed Income.
6. In item 7, type December 31, 2022.
7. In item 8, choose IT Income Tax.
8. In item 11, choose I (Individual).
9. In item 17, choose Income Tax 2nd Installment (Individual).
10. In item 18, choose installment then type 2 in the space.
11. In item 19, type the amount you have to pay for your 2nd installment.
12. Validate your entries.
13. Save your document.
14. Click edit if you wish modify your entries otherwise, click the submit/ final copy button.

Step 20. Print your BIR Form in in 3 copies.

Step 21. Print in 3 copies also your email confirmation from ebirforms-noreply@bir.gov.ph.

Step 22. You can pay your 2nd installment the same way you paid your 1st installment or in whatever way you want.

Step 23. Print in 3 copies the confirmation receipt (or proof of payment).

Step 24. Submit copies of the BIR Form 0605, email confirmation and proof of payment including the copy of your
2022 ITR or BIR Form 1701 to BIR Office and have your copies stamped “RECEIVED” by a BIR Officer.

Step 25. Keep your stamped “RECEIVED” copies in a safe place. You do not need to submit a copy to MMWGH
Accounting Unit. Instead, send the photos of your received forms to mmwghacctgtax@gmail.com

Thank you.