BIR Forms and the Required Attachments for Each

BIR FORM 1700
Annual Income Tax Return for Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Income)
Required Attachments:

1. BIR Form No. 1700; or Printed copy of BIR Form No. 1700 with Filing Reference Number (FRN) (for eFPS filed return); or Printed copy of BIR Form No. 1700 with the eMail Tax Return Receipt Confirmation received (for eBIRForms filed return);
2. Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316);
3. Waiver of the husband’s right to claim additional exemption, if applicable;
3. Duly approved Tax Debit Memo, if applicable;
4. Proof of Foreign Tax Credits, if applicable;
5. For amended return, proof of tax payment and the return previously filed;
6. Proof of other tax payment/credit, if applicable;
7. Authorization letter, if filed by authorized representative.

BIR FORM 1701
Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts
 
Required Attachments:

1. BIR Form No. 1701; or Printed copy of BIR Form No. 1701 with Filing Reference Number (FRN) (for eFPS filed return); or Printed copy of BIR Form No. 1701 with the eMail Tax Return Receipt Confirmation received (for eBIRForms filed return);
2. Certificate of independent CPA duly accredited by the BIR (The CPA Certificate is required if the gross quarterly sales, earnings, receipts or output exceed P 150,000);
3. Account Information Form (AIF) and/or Financial Statements (FS), including the following schedules prescribed under existing revenue issuances which must form part of the Notes to the audited FS:
  • a) Taxes and Licenses;
  • b) Other information prescribed to be disclosed in the notes to FS;
4. Statement of Management’s Responsibility (SMR) for Annual Income Tax Return;
5. Certificate of Income Payments not subjected to Withholding Tax (BIR Form No. 2304), if applicable;
6. Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307) or DVD-R containing the soft copies of the said BIR forms and a notarized Certification duly signed by the authorized representative, whichever is applicable;
7. Duly approved Tax Debit Memo, if applicable;
8. Proof of prior years' excess credits, if applicable;
9. Proof of Foreign Tax Credits, if applicable;
10. For amended return, proof of tax payment and the return previously filed;
11. System-generated Acknowledgement Receipt or Validation Report of electronically submitted Summary Alpha list of Withholding Agents of Income Payments Subjected to Withholding Tax at Source (SAWT) thru esubmission@bir.gov.ph, if applicable;
12. Proof of other tax payment/credit, if applicable;
13. Authorization letter, if filed by authorized Representative;
14. Waiver of the husband’s right to claim additional exemption, if applicable.

BIR FORM 1702 RT
Annual Income Tax Return for Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate Description

Required Attachments:

1. BIR Form No. 1702RT; or Printed copy of BIR Form No. 1702RT with Filing Reference Number (FRN) (for eFPS filed return); or Printed copy of BIR Form No. 1702RT with the eMail Tax Return Receipt Confirmation received (for eBIRForms filed return);
2. Certificate of independent CPA duly accredited by the BIR (The CPA Certificate is required if the gross quarterly sales, earnings, receipts or output exceed P 150,000);
3. Account Information Form (AIF) and/or Financial Statements (FS), including the following schedules prescribed under existing revenue issuances which must form part of the Notes to the audited FS:
  • a) Taxes and Licenses;
  • b) Other information prescribed to be disclosed in the notes to FS;
4. Statement of Management’s Responsibility (SMR) for Annual Income Tax Return;
5. Certificate of Income Payments not subjected to Withholding Tax (BIR Form No. 2304), if applicable;
6. Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307) or DVD-R containing the soft copies of the said BIR forms and a notarized Certification duly signed by the authorized representative, whichever is applicable;
7. Duly approved Tax Debit Memo, if applicable;
8. Proof of prior years' excess credits, if applicable;
9. Proof of Foreign Tax Credits, if applicable;
10. For amended return, proof of tax payment and the return previously filed;
11. System-generated Acknowledgement Receipt or Validation Report of electronically submitted Summary Alpha list of Withholding Agents of Income Payments Subjected to Withholding Tax at Source (SAWT) thru esubmission@bir.gov.ph, if applicable;
12. Proof of other tax payment/credit, if applicable;
BIR FORM 1702 MX
Annual Income Tax Return For Corporation, Partnership and Other Non-Individual with MIXED Income Subject to Multiple Income Tax Rates or with Income Subject to SPECIAL/PREFERENTIAL RATE

Required Attachments:

1. BIR Form No. 1702MX; or Printed copy of BIR Form No. 1702MX with Filing Reference Number (FRN) (for eFPS filed return); or Printed copy of BIR Form No. 1702MX with the eMail Tax Return Receipt Confirmation received (for eBIRForms filed return);
2. Certificate of independent CPA duly accredited by the BIR (The CPA Certificate is required if the gross quarterly sales, earnings, receipts or output exceed P 150,000);
3. Account Information Form (AIF) and/or Financial Statements (FS), including the following schedules prescribed under existing revenue issuances which must form part of the Notes to the audited FS:
  • a) Taxes and Licenses;
  • b) Other information prescribed to be disclosed
  • in the notes to FS;
4. Statement of Management’s Responsibility (SMR) for Annual Income Tax Return;
5. Certificate of Income Payments not subjected to Withholding Tax (BIR Form No. 2304), if applicable;
6. Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307) or DVD-R containing the soft copies of the said BIR forms and a notarized Certification duly signed by the authorized representative, whichever is applicable;
7. Duly approved Tax Debit Memo, if applicable;
8. Proof of prior years' excess credits, if applicable;
9. Proof of Foreign Tax Credits, if applicable;
10. For amended return, proof of tax payment and the return previously filed;
11. System-generated Acknowledgement Receipt or Validation Report of electronically submitted Summary Alpha list of Withholding Agents of Income Payments Subjected to Withholding Tax at Source (SAWT) thru esubmission@bir.gov.ph, if applicable;
12. Proof of other tax payment/credit, if applicable;
13. Certificate of Tax Treaty Relief/Entitlement issued by the concerned Investment Promotion Agency (IPA)
BIR FORM 1702 EX
Annual Income Tax Return for Use ONLY by Corporation, Partnership and Other Non-Individual Taxpayer EXEMPT under the Tax Code, as Amended, {Sec. 30 and those exempted in Sec. 27(C) and Other Special Laws, with NO Other Taxable Income
Required Attachments:

1. BIR Form No. 1702EX; or Printed copy of BIR Form No. 1702EX with Filing Reference Number (FRN) (for eFPS filed return); or Printed copy of BIR Form No. 1702EX with the eMail Tax Return Receipt Confirmation received (for eBIRForms filed return);
2. Certificate of independent CPA duly accredited by the BIR (The CPA Certificate is required if the gross quarterly sales, earnings, receipts or output exceed P 150,000);
3. Account Information Form (AIF) and/or Financial Statements (FS), including the following schedules prescribed under existing revenue issuances which must form part of the Notes to the audited FS:
  • a) Taxes and Licenses;
  • b) Other information prescribed to be disclosed
  • in the notes to FS;
4. Statement of Management’s Responsibility (SMR) for Annual Income Tax Return;
5. Certificate of Income Payments not subjected to Withholding Tax (BIR Form No. 2304), if applicable;
6. Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307) or DVD-R containing the soft copies of the said BIR forms and a notarized Certification duly signed by the authorized representative, whichever is applicable;
7. Duly approved Tax Debit Memo, if applicable;
8. Proof of prior years' excess credits, if applicable;
9. Proof of Foreign Tax Credits, if applicable;
10. For amended return, proof of tax payment and the return previously filed;
11. System-generated Acknowledgement Receipt or Validation Report of electronically submitted Summary Alpha list of Withholding Agents of Income Payments Subjected to Withholding Tax at Source (SAWT) thru esubmission@bir.gov.ph, if applicable;
12. Proof of other tax payment/credit, if applicable;
13. Schedule of Distributive Share Received by Each Partner of the General Professional Partnership.