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BIR Form 1701Q Filing Guidelines

This document outlines the various tax forms and deadlines required by the Bureau of Internal Revenue (BIR) in the Philippines. It includes quarterly and annual income tax return forms to be filed by specific deadlines, as well as forms related to tax withholding that must be issued to payees. It also provides instructions for uploading payee information and filing the annual information return online with the BIR.

Uploaded by

April Lynn Ursal-Belciña
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102 views3 pages

BIR Form 1701Q Filing Guidelines

This document outlines the various tax forms and deadlines required by the Bureau of Internal Revenue (BIR) in the Philippines. It includes quarterly and annual income tax return forms to be filed by specific deadlines, as well as forms related to tax withholding that must be issued to payees. It also provides instructions for uploading payee information and filing the annual information return online with the BIR.

Uploaded by

April Lynn Ursal-Belciña
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

BIR FORM 1701Q

(Quarterly Income Tax Return)

1st Quarter – May 15


2nd Quarter – August 15
3rd Quarter – November 15

 A4 bondpaper in 3 copies

BIR FORM 1701A


(Annual Income Tax Return)

On or before April 15 of the following taxable year

 A4 bondpaper in 3 copies

During the annual filing, submit the following


(all in A4 size & 3 copies each):
1. Statement of Management’s Responsibility for
Annual Income Tax Return
2. Income Payee’s Sworn Declaration of Gross
Receipts/Sales (Annex “B-1” form)
3. BIR Form 1701A
4. BIR Form 1701Q

BIR FORM 1601-EQ


(Quarterly Remittance Return of
Creditable Income Taxes Withheld [Expanded])

To be filed not later than the last day of the month


following the close of the quarter during which
withholding was made.

 ATC: WI100
 Tax Base: P33,157.89
 Tax Withheld: P1,657.89
 3 copies

BIR FORM 2307


(Certificate of Creditable Tax Withheld At Source)

To be issued to payee on or before the 20th day of the


month following the close of the taxable quarter. Upon
request of the payee, however, the payor must furnish
such statement to the payee simultaneously with the
income payment.

 Income Payment per Quarter: P11,052.63


 Tax Withheld per Quarter: P1,657.89
 3 copies for payee/lessor + 1 retained copy
BIR FORM 2551Q
(Quarterly Percentage Tax Return)

To be filed within twenty-five (25) days after the end of


each taxable quarter.

 ATC: PT010
 3 copies

BIR FORM 1604-E


(Annual Information Return of
Creditable Income Taxes Withheld [Expanded])

To be filed on or before March 1 of the year following the


calendar year in which the income payments subject to
expanded withholding taxes.

1. Alphalist Data Entry


- Login username “aprillynnursal” and password
“aries0408"
- Choose 1604-E and Add/Update lessor’s details
under Schedule 4
- Print/Inquire under Schedule 3
- Click Excel Report
- Exit then Generate file and save the “dat file”
- Print excel report (landscape, adjust column
width, 95% scale)
- Save excel report to “Alphalist of Payees” folder

2. Alphalist Validation
- Choose 1604-E and browse Alphalist of Payees
(choose the dat file)
- Click Validate Files and check if no errors
encounted
- Manually e-mail the Alphalist of Payees dat file to
[email protected]

3. Prepare BIR Form 1604-E and input the necessary


details

During the filing, submit the following (3 copies each):


1. BIR Form 1604-E
2. BIR Confirmation E-mail of 1604-E
3. Alphalist of Payees
4. BIR Confirmation E-mail of Alphalist of Payees
ANNUAL REGISTRATION FEE

To be filed on or before January 31 of the taxable year

 ATC: MC180
 Tax Type: RF
 3 copies

REGISTRATION OF BOOKS OF ACCOUNTS

To be filed on or before the


last working day of December

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