Know Your Taxes: How To File Income Tax Return

  • If you are earning purely compensation whose income tax return has been correctly withheld [tax due equals tax withheld]
  • If you have two or more employers
  • If you are a non-resident alien receiving income from sources within the Philippines but are not engaged in trade or business
  • If you have a business/practice profession income and your method of deduction is either an itemized deduction or optional standard deduction
  • If you are a mixed-income earner (compensation and profession income)
  • If you are an estate or trust engaged in trade or business
  • If you have a business/practice profession income and you opted to avail of the 8% flat income tax rate
  • If you are a non-individual (corporation or partnership) who are subject to a 30% income tax rate, exempt from income tax, or subject to 0% or special rates (2% or 5%)
  • 1700
    • If you are earning purely compensation whose income tax return has been correctly withheld [tax due equals tax withheld]
    • If you have two or more employers
    • If you are a non-resident alien receiving income from sources within the Philippines but are not engaged in trade or business
  • 1701
    • If you have a business/practice profession income and your method of deduction is either an itemized deduction
    • If you are a mixed-income earner (compensation and profession income)
    • If you are an estate or trust engaged in trade or business
  • 1701A
    • If you have a business/practice profession income and your method of deduction is the optional standard deduction
    • If you have a business/practice profession income and you opted to avail of the 8% flat income tax rate
  • 1702-RT
    • If you are a non-individual (corporation or partnership) who are subject to a 30% income tax rate
  • 1702-EX
    • If you are a non-individual (corporation or partnership) who are exempt from income tax or subject to 0%
  • 1702-MX
    • If you are a non-individual (corporation or partnership) who are subject to 0% or special rates (2% or 5%)
  • For 1700
    • If you are an employee and you opted for the substituted filing, no need to file a return; otherwise, do the following
    • Download and fill out the form from the BIR site then manually file the return with any AAB within the jurisdiction of the RDO (if with tax due) or in the RDO/RCO (with or without tax due)
  • *For 1701, 1701A, 1702-RT, 1702-EX, and 1702-MX
    • Manually file with any AAB within the jurisdiction of the RDO or in the RDO/RCO (with tax due) or through Offline eBIRForms Package (with or without tax due if mandated)

*Note that some filers are eFPS-mandated while others are eBIR-mandated. For 1702-MX filers, you may only use eFPS if NOT availing of OSD (optional standard deduction); otherwise, use eBIR.