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reposted from the Official Gazette (http://www.gov.ph/2014/04/01/how-do-you-file-your-income-tax-returns/)

You are a Filipino citizen living in the Philippines, receiving income from sources within or outside the Philippines. Here’s how you file an income tax return:

For individuals earning income only as employees; for  marginal income earners

For self-employed individuals; for individuals deriving mixed income

For corporations, partnerships, and non-individual taxpayers

What BIR form to file

BIR Form 1700

BIR Form 1701

BIR Form 1702

Documents needed

BIR Form 2316

If applicable:

If applicable:

If applicable: Waiver of the husband’s right to claim additional exemption; duly approved tax debit memo; proof of foreign tax credits.

If applicable: Tax debit memo, proof of prior year’s excess tax credits.

If applicable: Tax debit memo, proof of foreign tax credits.

If filing an amended return for the same taxable year: Income tax return previously filed and proof of payment.

 SAME

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If gross quarterly sales, earnings, receipts or output exceed P150,000.00: Account Information Form (AIF) and/or the certificate of the independent CPA with Audited Financial Statements.

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How to file your ITR

Fill out three copies of  BIR Form 1700

Fill out three copies of BIR Form 1701

Fill out three copies of BIR BIR Form 1702

If there is payment:

  • Proceed to authorized bank of Revenue District Office where you are registered and present your filled out BIR form and your documentary requirements.

  • Receive duly stamped and validated form as proof of ITR filing.

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If there is no payment:

  • Proceed to Revenue District Office where you are registered and present your filled out BIR form and your documentary requirements.

  • Receive copy duly stamped as proof of ITR filing.

 SAME

 SAME

Deadline

April 15

April 15, August 15, November 15

15th day of 4th month following close of taxable year

If you want something added to this page, please send us an email: feedback@pcdspo.gov.ph.

More resources:

April 15 is the deadline for filing income tax returns

Who are required to pay file income tax returns?

bir.gov.ph—Official website of the Bureau of Internal Revenue; it contains announcements, information, tax rules, and others.

knowyourtaxes.ph—An interactive website.