BIR Form 1701 – Fill Out and Use This PDF

The BIR Form 1701, also known as the Annual Income Tax Return for Self-Employed Individuals, Professionals, Estates, and Trusts, is a mandatory document that consolidates all transactions over the calendar year for those engaged in business, practice of profession, or both, along with earning compensation income. This form, which must be completed in three copies, is designed to ensure that all applicable transactions, whether resulting in income, loss, or no operation, are accounted for in accordance with Section 51 of the Tax Code. Ensuring it is filled out accurately and submitted on time is crucial for compliance and avoiding potential penalties.

For guidance on how to properly fill out and submit your BIR Form 1701, click the button below.

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BIR Form 1701 PDF Details

Understanding the BIR Form 1701 is crucial for self-employed individuals, professionals, estates, and trusts, including those with both business and compensation income, as it serves as the annual income tax return required by the Bureau of Internal Revenue in the Philippines. This comprehensive form is designed to summarize all transactions within the calendar year, ensuring that taxpayers comply with Section 51 of the Tax Code. Taxpayers are advised to fill out the form diligently, providing necessary details such as taxpayer identification numbers, registered addresses, and the nature of their business or profession. The form, which must be submitted in three copies, also asks for information on one's marital status, contact information, method of deduction, and any additional exemptions being claimed. Moreover, it includes sections for spouse information and dependent children, emphasizing its role in facilitating accurate tax computation and potential tax relief under special laws or international tax treaties. It is imperative for individuals to understand every aspect of this form to ensure compliance with tax regulations and to make the most of potential tax benefits.

Question	Answer
Form Name	BIR Form 1701
Form Length	12 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	3 min
Other names	bir form1701, 1701 bir form, form 1701 bir download, bir form 1701 pdf

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BIR FORM 1701 PRIMER

ANNUAL INCOME TAX RETURN FOR SELF-EMPLOYED/PROFESSIONALS, ESTATES AND TRUSTS (INCLUDING THOSE WITH BOTH BUSINESS AND COMPENSATION INCOME) -

Individuals who are engaged in trade or business or the practice of profession including those mixed income earners (i.e., those engaged in the trade/business or profession who are also earning compensation income) are required to file an annual income tax 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 Form is to be accomplished by the taxpayer in three (3) copies. The first two (2) copies upon filing will be submitted to BIR for its File and Encoding Copies, while the third copy is retained by the taxpayer for his/her/its File Copy.

This Form is required to be filed, whether or not resulting in taxable income or loss or no operations/transactions.

The following are the general instructions in accomplishing this Form:

(1)All applicable spaces must be filled in;

(2)All information required by the Form must be written in capital fonts (CAPITAL LETTERS);

(3)Mark with an “X” all applicable circles.

(A)Contents and Instruction/Description of the Fields of Information/Data Required by the Form.

Item No.		Information/Data			Description
			Part 1 Background Information
1	For the year		(YYYY)	Indicate the taxable year covered by the return.
				Individual taxpayers are always on a calendar
				year basis (i.e. 2012).

2	Amended Return?			Mark the applicable circle with an “X”. This item
	O Yes	O No		shall indicate whether or not the		tax return being
				accomplished and filed for the			year		is	a
				correction or	an amendment	to	a	previously
				filed income tax return covering the same					year .

3	Joint Filing?			Mark the applicable circle with an “X”. This item
	O Yes		O No	shall indicate whether or not the return to be
				accomplished, in the case of spouses, shall be a
				joint return of both their income. If no spouse,
				mark the No circle with an “X”.

		TAXPAYER’S BACKGROUND INFORMATION
4	Taxpayer Identification Number			Fill in the Taxpayer Identification Number (TIN)
	(TIN)			issued to the taxpayer evidencing his/her/its
				registration with the Bureau. The TIN comprises
				of a nine to thirteen (9 to 13) digit numeric code
				where the first nine (9) digits is the TIN proper
				and the last four (4) digits is the branch				code. The
				branch code shall always be 0000.

5	RDO Code			Indicate the Revenue District Office Code,
				comprising of three (3) digits numeric or
				alphanumeric	code, where the	taxpayer’s				head

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			office is registered. For example: 001 for Laoag
			City, 43A for East Pasig.

6	Taxpayer’s	Name	Write the name of the individual taxpayer
	Last Name		beginning with the surname/last name followed by
	First Name		the first name and lastly the middle name.
	Middle Name

7	Registered Address		Write the registered address of the principal place
	Unit/Room Number/Floor		of business of the taxpayer. All applicable spaces
	Building Name		must be filled in.
	Lot/Block/Phase/House/Building
	Number
	Street Name
	Subdivision/Village
	Barangay
	Municipality/City
	Province
	Zip Code

8	Date of Birth		Write the taxpayer’s date of birth indicating the
	(MM/DD/YYYY)		month, day and year. In case of estate or trust,
			the date of birth is the day when it was registered
			in the BIR. For example: If the birthday is January
			5, 1970, write 01 05 1970.

9	Gender (Sex)		Mark the applicable circle with an “X”. This refers
	O Male	O Female	to the gender of a person, either a male or female,
			at the time of birth in accordance with the Civil
			Code. For estate and trust, leave this item
			unmarked.

10	Civil Status		Mark the applicable circle with an “X”. This refers
	O Single	O Married	to the civil status of the taxpayer. The estate or
	O Separated O Widow/er		trust is considered to be single.

11	Contact Number		Write the telephone or cell phone number of the
			taxpayer where the taxpayer can be contacted in
			case there is a need to validate certain
			information/data contained in the return filed.

12	E-mail address		Write the existing official email address of the
			taxpayer wherein BIR will be able to communicate
			electronically in case there is a need to validate
			certain information/data contained in the return
			filed

13	Line of Business		Indicate the nature of the business/profession the
			taxpayer is engaged in as indicated in the
			Certificate of Registration (BIR Form No. 2303).

Page 2 of 22

Alphanumeric Numeric Code

Mark the applicable circle with an “X”.

(ATC)

II 011 Compensation Income

II 012 Business Income/Income

from Profession

II 013 Mixed Income

Method of Deduction

Mark the applicable circle with an “X” the method

Itemized Deduction [Secs. 34

of deduction

employed

the

taxpayer

(A to J), NIRC]

claiming

the

deductions

for

the

taxable

year

Optional Standard Deduction

whether

itemized

optional

standard

(OSD)-40% of Gross

deduction. The chosen method of deduction used

Sales/

in the first quarter of the year shall be consistently

Receipts/Revenues/Fees

applied throughout the year.

[Section 34 (L), NIRC, as

amended by R.A. No.

9504]

Claiming for Additional

Mark the circle Yes with an “X” if the taxpayer/filer

Exemption?

is the one claiming the additional exemption/s for

O Yes

qualified child/ren, otherwise mark with “X” the

O No

circle No. If there is no child to be claimed as

additional exemption, leave the space unmark.

If yes, number of Qualified

If yes to Item 16, write 1, 2, 3 or 4 on the box

Dependent Children

depending on the number of qualified dependent

child/ren listed in Item 29.

SPOUSE’S INFORMATION

Spouse’s Name

Write the name of the spouse of the individual

Last Name

taxpayer beginning with the surname/last name

First Name

followed by the first name and lastly the middle

Middle Name

name.

Taxpayer Identification Number

Fill in the Taxpayer Identification Number (TIN)

(TIN)

issued to the spouse of the taxpayer evidencing

his/her registration with the Bureau, if applicable.

RDO Code

Indicate the Revenue District Office Code,

comprising of three (3) digits numeric or

alphanumeric code, where the spouse of the

taxpayer is registered, if applicable.

Date of Birth (MM/DD/YYYY)

Write the date of birth of the spouse of the

taxpayer indicating the month, day and year. For

example: If the birthday is January 5, 1970, write

01 05 1970.

Contact Number

Write the telephone or cell phone number of the

spouse of the taxpayer where the spouse can be

contacted in case there is a need to validate

certain information /data contained in the return

filed.

Page 3 of 22

23	E-mail Address			Write the existing official e-mail address of the
				spouse of the taxpayer wherein BIR will be able to
				communicate electronically in case there is a need
				to validate certain information/data contained in
				the return filed.
				.
24	Line of Business			Indicate the nature of the business/profession the
				spouse of the taxpayer is engaged in, if
				applicable.

25	Alphanumeric Numeric Code			Mark the applicable circle with an “X”.
	(ATC)
	II 011 Compensation Income		O
	II 012 Business Income/Income
		from Profession	O
	II 013 Mixed Income		O

26	Method of Deduction			Mark the applicable circle with an “X” the method
	O	Itemized Deduction [Secs. 34		of deduction		employed	by the spouse of the
		(A to J), NIRC]		taxpayer	in	claiming the deductions		for the
	O	Optional Standard Deduction		taxable	year	whether	itemized or	optional
		(OSD)-40% of Gross		standard deduction. The chosen method of
		Sales/		deduction used in the first quarter of the year shall
		Receipts/Revenues/Fees		be consistently applied throughout the year.
		[Section 34 (L), NIRC, as
		amended by R.A. No.
		9504]

27	Claiming for Additional			Mark the circle Yes with an “X” if the spouse is the
	Exemption?			one claiming the additional exemption/s for
				qualified child/ren, otherwise mark with “X” the
				circle No. If there is no child to be claimed as
				additional exemption, leave the space unmark.

28	If yes, number of Qualified			If yes to Item 28, write 1, 2, 3 or 4 on the box
	Dependent Children			depending on the number of qualified dependent
				child/ren listed in Item 29.

29	Qualified Dependent Children			Write the surname/last name, first name(s),
				middle name, date of birth, (month, day, and year)
				of the child/ren, and mark the circle with an “X” if
				physically or mentally incapacitated. In the case of
				married individuals where only one of the spouses
				is deriving gross income, only such spouse shall
				be allowed the personal exemption. An individual,
				whether single or married, shall be allowed an
				additional exemption of P25,000.00 for each
				qualified dependent child, not exceeding four (4).
				The additional exemption for dependents shall be
				claimed by the husband, who is deemed the
				proper claimant unless he explicitly waives his
				right in favor of his wife.
				Dependent child means a legitimate, illegitimate or
				legally adopted child chiefly dependent upon and
				living with the taxpayer if such dependent is not

Page 4 of 22

more than twenty one (21) years of age, unmarried and not gainfully employed or if such dependent, regardless of age, is incapable of self- support because of mental or physical defect.

30Are you availing of tax relief Mark the applicable circle with an “X”. The yes

under		Special	Law	or circle is applicable to those who are availing of
International Tax Treaty?				preferential tax rates/incentives and privileges/
O	Yes			exemptions granted by special law, international
O	No			agreement or treaty.
				If the answer to this query is yes, the taxpayer is
				required to fill in Part VII (Items 91 to 98) the
				specific details to indicate the required
				information/data to which the particular incentive/
				exemption/preferential tax rate is being availed,
				otherwise, mark the circle No with an “X”.

NOTE: In case any information in the income tax return differs from the registered information, the taxpayer shall immediately inform/notify in writing the Revenue District Office where the taxpayer is registered using BIR Form No. 1905 in order to effect the necessary change/update on any background information in the registration.

Part II Computation of Tax

(NOTE: The tax shall be computed per column for Taxpayer or Spouse)

Before filling in Part II, fill in first Part V of this form (Items 51 to 71)

31	Income Tax Due under Regular			Write the amount of income tax due under
	Rate			Regular Rate by copying the amount reflected in
				Item 69C/69D of Part V.

32	Add:	Income	Tax Due under	Write the amount of income tax due under Special
	Special Rate			rate by copying the amount reflected in Item
				69A/69B of Part V.

33	Total Income Tax Due			Write the amount of Total Income Tax Due which
				is the sum of Items 31A and 32A/31B and 32B.

34	Aggregate Income Tax Due			Write the amount of aggregate income tax due of
				the taxpayer and spouse which is the sum of
				Items 33A and 33B.

35	Less:	Tax	Credits/Payments	This refers to the amount of tax credits/payments
	(attach proof)			of the taxpayer/spouse during the year allowed to
				be deducted from the tax due. Proof is required to
				be attached.

35A/B	Prior Year’s Excess Credits			This refers to the amount of excess
				payments/withholding in prior year/s which are
				carried forward in the current year and allowed to
				be applied against the income tax due.

35C/D	Tax Payment for the 1st Three			Write the amount of the income tax payments
	Quarters			made for the first three (3) quarters of the current
				year.

Page 5 of 22

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Tips on how to fill in annual income tax return form stage 1

2. The subsequent step is to fill in all of the following fields: RDO Code, Fill in the Taxpayer, three, and Page of .

annual income tax return form completion process outlined (portion 2)

3. Completing Taxpayers Name Last Name First, LotBlockPhaseHouseBuilding, Number, Street Name SubdivisionVillage, Gender Sex O Male O Female, office is registered For example , the name of, individual, the, Write the registered address of, and Write the taxpayers date of birth is essential for the next step, make sure to fill them out in their entirety. Don't miss any details!

Part # 3 for filling in annual income tax return form

4. Filling out Civil Status O Single O Married O, Email address, Line of Business, Write the taxpayers date of birth, is a need, is engaged, there, in as, indicated, and Page of is key in this fourth part - you'll want to be patient and take a close look at each and every empty field!

there, Page of , and Line of Business of annual income tax return form

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5. To wrap up your document, the last part involves several extra blanks. Entering Alphanumeric Numeric Code ATC II , A to J NIRC, O Optional Standard Deduction, OSD of Gross Sales, Claiming for Additional Exemption, Mark the applicable circle with an, Mark the applicable circle with an, optional, itemized, and Mark the circle Yes with an X if should wrap up the process and you're going to be done before you know it!

annual income tax return form completion process shown (part 5)

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BIR Form 1701 – Fill Out and Use This PDF

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