Filing Guidelines: Quarterly Income Tax Return for Individuals

By: Pamela Ruth G. Calog, CPA

4 days ago

Who shall file?


This return shall be filed in triplicate by the following individuals regardless of amount of gross income by:


  1. A resident citizen engaged in trade, business, or practice of profession within and without the Philippines;


  1. A resident alien, non-resident citizen or non-resident alien individual engaged in trade, business or practice of profession within the Philippines; or


  1. A trustee of a trust, guardian of a minor, executor/administrator of an estate, or any person acting in any fiduciary capacity for any person, where such trust, estate, minor, or person is engaged in trade or business.


What form shall be filed?


BIR Form No. 1701Q - Quarterly Income Tax Return for Individuals, Estates and Trusts


Including the following documentary requirements:

  1. Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307), if applicable

  2. Duly approved Tax Debit Memo, if applicable

  3. Proof of other payment/s made, if applicable

  4. Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax at Source (SAWT), if applicable


When to File?


BIR Form No. 1701Q

1st Quarter

2nd Quarter

3rd Quarter

On or before May 15 of the current taxable year

On or before August 15 of the current taxable year

On or before November 15 of the current taxable year


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Frequently Asked Questions

    1. BIR Form No. 1700 - Annual Income Tax Return For Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Related Income)

    2. BIR Form No. 1701 - Annual Income Tax Return For Individuals (including MIXED Income Earner), Estates and Trusts

    3. BIR Form No. 1701A - Annual Income Tax Return For Individuals Earning Income PURELY from Business/Profession (Those under the graduated income tax rates with OSD as mode of deduction OR those who opted to avail of the 8% flat income tax rate)

  • What is a Summary Alphalist of Withholding Tax?

    Summary Alphalist of Withholding Tax at Source, commonly called as SAWT, is a consolidated alphabetical list of withholding agents from which income is received and subjected to withholding agents in the process.

  • Who is the signatory of the Income Tax Return?

    The signatory of the Income Tax Return should be the taxpayer himself.

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