Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 - June 2002
Training Management Division JA WT 1
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
1701 Main Form continued….
Bureau of Internal Revenue Version 1 - June 2002
Training Management Division JA WT 2
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
1) In Item no. 1 <For the Year> field, enter the year.
Note:
The year must not be greater than the present year.
2) In Item no. 19 <ATC> (of Taxpayer), select “Business” or “Mixed Income”.
Note:
If Item no. 24 <Exemption Status> is set to “Married”, select
“Compensation” , “Business” or “Mixed Income” in Item no. 21 <ATC>
(of Spouse).
This field is mandatory:
Bureau of Internal Revenue Version 1 - June 2002
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
3) In Item no. 22 <Method of Deduction> (of Taxpayer), select “Itemized Deduction” or
“Optional Standard Deduction”.
Note:
If Item no. 24 <Exemption Status> is set to “Married”, select “Itemized
Deduction” or “Optional Standard Deduction” in Item no. 23 <Method of
Deduction> (of Spouse).
Selecting “Itemized Deduction” will disable Schedule 6 of Section B.
Selecting “Optional Standard Deduction” will disable Schedule 7 of Section B.
This field is mandatory.
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
4) If Item no. 24 <Exemption Status> is set to “Married”, supply values in Item no.
24A <Number of Qualified Dependent Children>.
5) If Item no. 24 <Exemption Status> is set to “Married”, select “Yes” or “No” in
Item no. 24B <Is the wife claiming the additional exemption for qualified
dependent children?>.
Note:
This field becomes mandatory.
6) In Item no. 25 <Are you availing of tax relief under Special Law /
International Tax Treaty?> field, select “Yes” or “No” to indicate if you are availing
of tax relief or not.
Note:
If the selected option is “Yes”, the specify portion is enabled. Select “Special
Rate” or “International Tax Treaty” from the dropdown list.
If the selected option is “No”, the specify portion is disabled with no selected
value.
Bureau of Internal Revenue Version 1 - June 2002
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
7) Supply values for Item nos. 27A and 27B <Premium paid on health and/or
hospitalization insurance not to exceed P2,400 per year.>, if applicable.
Note:
The total amount supplied in Item nos. 27A and 27B should not be more than
2,400.
Note:
Values in other Item nos. will be populated automatically upon completion of
the different schedules.
Click on the blue links to open the different schedule screens.
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Schedule 1
8) In Schedule 1 of the tax form, supply the values for Name of Employer, TIN, Tax
Withheld-Taxpayer/Filer, Tax Withheld-Spouse, Compensation Income-
Taxpayer/Filer, Compensation Income-Spouse columns. Then, click on the OK Button
.
Note:
Name of Employer accepts a maximum of 50 alphanumeric characters.
TIN accepts a 9 digit numeric input.
Amounts should be greater than or equal to zero (0).
Empty Fields are not allowed.
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Schedule
1
9) To create an additional row, click on the add button.
10) To delete a row, have the row checked then click on the Delete button.
Note:
The total of the Compensation Income for the Taxpayer/Filer is
set to <Item no. 26A> while the total of the Compensation
Income for the Spouse is set to <Item no. 26B>.
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Schedule 2
11) In Schedule 2 of the tax form, supply the values for <Taxpayer/Filer: Business
Trade Name> and <Spouse: Business Trade Name> fields.
Note:
Taxpayer/Filer: Business Trade Name and Spouse: Business Trade Name
accepts a maximum of 50 alphanumeric characters.
12) In Taxpayer/Filer: Method of Accounting and Spouse: Method of Accounting, select
“Cash”, “Accrual” or “Others(Specify)” .
Note:
If Method of Accounting is set to “Others(Specify)”, specify other method of
accounting in text box. The text box accepts a maximum of 30 alphanumeric
characters.
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Schedule 2
13) Supply the values for Name of Payor, TIN, Tax Withheld-Taxpayer/Filer, Tax
Withheld-Spouse, Taxable Sales/Receipts-Taxpayer/Filer, Taxable Sales/Receipts -
Spouse columns.
Note:
Name of Payor accepts a maximum of 50 alphanumeric characters.
TIN accepts a 9 digit numeric input.
Amounts should be greater than or equal to zero (0).
Empty Fields are not allowed.
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Training Management Division JA WT 10
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Schedule 2
14) To create an additional row, click on the add button.
15) To delete a row, have the row checked then click on the Delete button.
16) Supply the values for Item no. 50 <Add: Gross Sales/Receipts not subject
to withholding tax (EWT)> and Item no. 52 <Less: Sales Returns,
Allowances & Discounts> for Taxpayer/Filer and Spouse. Then, click on
the OK button.
Note:
Amounts should be greater than or equal to zero (0).
The computed amount in item No. 53 <Net
Sales/Receipts/Revenues/fees> for the Taxpayer/Filer is
set to Item No. 29A while the computed amount in item
No. 53 <Net Sales/Receipts/Revenues/Fees> for the
Spouse is set to Item No. 29B.
Bureau of Internal Revenue Version 1 - June 2002
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Schedule 3 & 4
17) In Schedule 3 of the tax form, supply the values for Item nos. 54, 55 and 57 for
Taxpayer/Filer and Spouse, if applicable.
Note:
Values should be greater than or equal to zero (0).
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Schedule 3 & 4
18) In Schedule 4 of the tax form, supply the values for item nos. 59, 60 , 61 , 62 , 63 and
64 for Taxpayer/Filer and Spouse, it applicable.
Note:
Values should be greater than or equal to zero (0). Item no. 64
<direct Charges-Others> consists of ten (10) additional rows for
additional entries.
19) After filling out Schedules 3 and 4, click on the OK Button .
Note:
Values should be greater than or equal to zero (0).
Note:
The sum of Item Nos. 58 and 64 for the Taxpayer/Filer is set to
Item no. 30A while the sum of Item Nos. 58 and 64 for the
Spouse is set to Item no. 30B.
Bureau of Internal Revenue Version 1 - June 2002
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Schedule 5
20) In Schedule 5 of the tax form, supply the values for Nature of Income, Tax Withheld-
Taxpayer/Filer, Tax Withheld-Spouse, Gross Receipts/Income-Taxpayer/Filer, Gross
Receipts/Income-Spouse columns, if applicable. Then, click on the OK Button .
Note:
Nature of Income accepts a maximum of 50 alphanumeric characters.
Amounts should be greater than or equal to zero (0).
Empty Fields are not allowed.
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Schedule 5
21) To create an additional row, click on the add button.
22) To delete a row, have the row checked then click on the Delete button.
Note:
The total of the Gross Receipts/Income for the Taxpayer
is set to item no. 32A while the total of the Gross
Receipts/Income for the Spouse is set to item no. 32B.
Bureau of Internal Revenue Version 1 - June 2002
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Schedule 6
Note:
If Item no. 22 <Method of Deduction> (of Taxpayer/Filer) and/or Item no. 23
<Method of Deduction> (of Spouse) is set to “Itemized Deduction”, Schedule 6 is
disabled.
Note:
Item entries in Schedule 6 are disabled and are automatically populated from
the tax form.
The computed amount in Item No. 70 <10% Optional Standard Deduction>
for the Taxpayer/Filer is set to Item no. 34A while the computed amount in
Item No. 70 <10% Optional Standard Deduction> for the Spouse is set to
Item no. 34B.
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Schedule 7
Note:
If Item no. 22 <Method of Deduction> (of Taxpayer/Filer) and/or Item no. 23
<Method of Deduction> (of Spouse) is set to “Optional Standard Deduction”,
Schedule 7 is disabled.
23) Supply values for Item nos. 71 to 96, if applicable. Then, click on the OK Button .
Note:
Values should be greater than or equal to zero (0).
Item no. 97 <Total Allowable Expenses> should not exceed the sum of Item
nos. 31 and 32 of the tax form.
The computed amount in Item No. 97 <Total Allowable Expenses> for the
Taxpayer/Filer is set to Item no. 34A while the computed amount in Item No.
97 <Total Allowable Expenses> for the Spouse is set to Item no. 34B.
Bureau of Internal Revenue Version 1 - June 2002
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
24) Supply values for Item nos. 40A to 40L, if applicable.
Note:
Values should be greater than or equal to zero (0).
25) If this is an amended return, supply the value for Item nos. 40M and 40N <Tax Paid
in Return Previously Filed, if this is an Amended Return> fields for Taxpayer/Filer
and Spouse.
Note:
Values for 40M and 40N <Tax Paid in Return Previously Filed, if this is an
Amended Return> should be greater than or equal to zero (0).
If this is not an amended return, 40M and 40N <Tax Paid in Return Previously
Filed, if this is an Amended Return> fields for Taxpayer/Filer and Spouse are
disabled.
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
26) Supply values for Item nos. 42A to 42F, if applicable.
Note:
Values should be greater than or equal to zero (0).
27) If computed value in Item no. 43C <Aggregate amount payable/(Overpayment)> is
negative, select “To be refunded”, “To be Issued a Tax Credit Certificate” or “To
be carried over as a tax credit next year/quarter”.
Bureau of Internal Revenue Version 1 - June 2002
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
28) Supply values for Item nos. 98, 99, 101 and 102 for Taxpayer/Filer and Spouse, if
applicable.
Note:
Descriptions accept a maximum of 50 alphanumeric characters.
Amounts should be greater than or equal to zero (0).
Bureau of Internal Revenue Version 1 - June 2002
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
29) If Item no. 24 <Exemption Status> is set to “Married”, supply Name and Birth Date
of Qualified Dependent Children in Section D.
If Item no. 24 <Exemption Status> is set to “Head of the Family”, supply Name,
Birth Date and Relationship to Taxpayer of Other Dependents in Section D.
If Item no. 24 <Exemption Status> is set to “Single” , Section D is disabled.
Bureau of Internal Revenue Version 1 - June 2002
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
30) In Item nos. 107, 108, 109 and 110, supply Community Tax Certificate values.
Note:
Item no. 107 <Community Tax Certificate No> accepts an 8 digit numeric
input.
Item no. 108 <Place of Issue> accepts a maximum of 20 alphanumeric
characters.
Item no. 109 <Date of Issue > should be in MM/DD/YYYY format.
Item no. 110 <Amount> should be greater than zero (0).
These fields are mandatory
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
31) Attachments:
Note:
For file attachments, system checks if file to be attached has correct format
for Alpha List file. Alpha List file format is available for download in BIR site.
Click button to add attachments.
System will generate a window to select the files for attachment.
32) After providing the details, the user can validate the Return by clicking the
button.
33) The user can or the return.
34) The system will display confirmation messages to facilitate the return submission.
Bureau of Internal Revenue Version 1 - June 2002
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Note:
To cancel the submission of return , user can press the button or the
button.
35) Click the button and a Filing Reference Page will be generated.
Filing Reference Page with Amount Payable = 0.0.
Bureau of Internal Revenue Version 1 - June 2002
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Filing Reference Page with Amount Payable > 0.0, user can Click
<proceed to payment> for payment transaction.
36) Audit Checking
Upon loading of form with default or pre selected return period, system will check if
the return is in audit status.
System will generate a message to indicate Audit Status.
Bureau of Internal Revenue Version 1 - June 2002
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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Click the button to file for another return period.
Click the button to return to the User Menu.
37) System Housekeeping
Upon loading of form with default or pre selected return period, system will check the
housekeeping status.
System will generate a message to indicate Archive Status.
Click the button to return to the User Menu.
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