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1700 Annual Income Tax Return for Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Income)

This BIR return shall be filed by every resident citizen deriving compensation income from all sources, or resident alien and non-resident citizen with respect to compensation income from within the Philippines, except the following: 1. An individual whose gross compensation income does not exceed his total personal and additional exemptions. 2. An individual with respect to pure compensation income, as defined in Section 32(A)(1) derived from sources within the Philippines, the income tax on which has been correctly withheld (tax due equals tax withheld) under the provisions of Section 79 of the Code: Provided, that an individual deriving compensation concurrently from two or more employers at any time during the taxable year shall file an income tax return. 3. An individual whose income has been subjected to final withholding tax (alien employee as well as Filipino employee occupying the same position as that of the alien employee of regional or area headquarters and regional operating headquarters of multinational companies, petroleum service contractors and sub-contractors, and offshore banking units; non-resident alien not engaged in trade or business). 4. A minimum wage earner or an individual who is exempt from income tax.

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BCS/
Item

170006/13ENCSP1

Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas

1 For the
Year

2 Amended
Return?

20

Annual Income Tax Return

BIR Form No.

1700

For Individuals Earning Purely Compensation Income
(Including Non-Business/Non-Profession Income)
Enter all required information in CAPITAL LETTERS using BLACK Ink. Mark applicable
boxes with an “X”. Two copies MUST be filed with the BIR and one held by the Tax Filer.
Compensation
Yes
No 4 Source of
Yes
No 3 Joint
Income
Income II 011
Filing?

June 2013 (ENCS)

Page 1
Other
Income II 041

Part I – Background Information on Tax Filer and Spouse
5 Taxpayer Identification

-

Number (TIN)

-

- 00 0 0

6 RDO
Code

7 PSOC
Code

8 Tax Filer’s Name (Last Name, First Name and Middle Initial. Enter only 1 letter per box using CAPITAL LETTERS)
9 Address (Indicate complete registered address; If address has changed, mark here

10 Date of Birth (MM/DD/YYYY)

/

and enter new address in Table 1)

11 Email Address

/

12 Contact Number

13 Civil Status
Single

Yes

14 Claiming Additional Exemptions?

No

Married

Legally Separated

Widow/er

15 If YES, enter number of Qualified Dependent Children
(Enter information about Children on Table 2)

16 Spouse’s Name (Last Name, First Name and Middle Initial)

-

17 Spouse’s TIN

-

19 Date of Birth (MM/DD/YYYY)

/

- 00 0 0

18 Contact
Number

20 Email Address

/

21 Claiming Additional Exemptions?

Yes

No

22 If YES, enter number of Qualified Dependent Children
(Enter information about Children on Table 2)

Part II – Total Tax Payable

(Do NOT enter Centavos)

23 Tax Filer’s Tax Due (From Part IV Item 14 Column A)
24 Spouse’s Tax Due (From Part IV Item 14 Column B)
25 Total Income Tax Due (Sum of Items 23 & 24)
26 Less: Tax Filer’s Tax Credits/Payments (From Part IV Item 19 Column A)
27

Spouse’s Tax Credits/Payments (From Part IV Item19 Column B)

28 Net Tax Payable (Overpayment) (Item 25 less Items 26 & 27)
29 Less: Portion of Tax Payable Allowed for 2nd Installment to be paid on or before July 15 (From Part IV Item 22)
30 Add: Total Penalties (From Part IV Item 27)
31 TOTAL AMOUNT PAYABLE Upon Filing (Overpayment) (Item 28 Less Item 29 Add Item 30)
I declare under the penalties of perjury, that this annual return has been made in good faith, verified by me, and to the best of my knowledge and belief, is true and correct, pursuant to the provisions of
the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.(If Authorized Representative, attach authorization letter and indicate TIN.)

Number of pages filed
Signature over printed name of Tax Filer or Authorized Representative
32 Gov’t Issued ID [e.g. Passport, Community Tax Certificate (CTC)]

33 Date of Issue (MM/DD/YYYY)

/

34 Amount, if CTC

/

35 Place of Issue
Part III – Details of Payment

36 Details of Payment

Cash

Drawee Bank/
Agency
Date
(MM/DD/YYYY)

Check

(Please indicate details below)

Amount

/

/

Number

Machine Validation/Revenue Official Receipt Details (if not filed with an Authorized Agent Bank)

Stamp of Receiving Office/AAB and
Date of Receipt
(RO’s Signature/Bank Teller’s Initial)

BIR Form No.

Annual Income Tax Return

Part IV - Computation of Tax

1700
June 2013 (ENCS)
Page 2

170006/13ENCSP2

Tax Filer’s Last Name

TIN

0 0 0 0
Gross Compensation Income and Tax Withheld (On Items 1, 2 & 3, enter the required information for each of your employers and
mark whether the information is for the Tax Filer or the Spouse. Attach additional sheets, if necessary. On Item 4A, enter the Total
Gross Compensation and Total Tax Withheld for the Tax Filer and on Item 4B, enter the appropriate information for the Spouse. DO
NOT enter Centavos; 49 Centavos or less drop down; 50 or more round up)

1 Name of Employer
Employer’s TIN

Compensation Income

Tax Withheld

Employer’s TIN

Compensation Income

Tax Withheld

Employer’s TIN

Compensation Income

Tax Withheld

4A Total Gross Compensation Income and Total Tax Withheld from the
above entries and any additional sheets attached for Tax Filer.

1. Total Compensation Income

2. Total Tax Withheld

4B Total Gross Compensation Income and Total Tax Withheld from the
above entries and any additional sheets attached for Spouse.

1. Total Compensation Income

2. Total Tax Withheld

Tax Filer
Spouse
2 Name of Employer

Tax Filer
Spouse
3 Name of Employer

Tax Filer
Spouse

Computation of Gross Taxable Compensation
5 Non-Taxable/Exempt Income

A) Tax Filer

B) Spouse

6 Gross Taxable Compensation Income (Item 4A1 or 4B1 Less Item 5)
7 Premium on Health and/or Hospitalization Insurance (If any)
8 Personal Exemption
9 Additional Exemption
10 Total Deductions (Sum of Items 7, 8 & 9)
11 Net Taxable Compensation (Excess of Deductions) (Item 6 less Item 10)
12 Other Taxable Income (Non-Business/Non-Professional; Enter source below followed by total amount for Tax Filer and Spouse)
13 Total Taxable Income (Sum of Items 11 & 12)
14 Total Income Tax Due (Refer to Table 3–Tax Table) (To Part II Item 23 &/or 24)
Computation of Tax Credits/Payments (Attach Proof)
15 Tax Withheld per BIR Form No. 2316

A) Tax Filer

16 Tax Paid in Return Previously Filed (If this is an amended Return)
17 Foreign Tax Credits, if applicable
18 Other Payments/Credits

(Specify)

_____________________

19 Total Tax Credits/Payments (Sum of Items 15 to 18) (To Part II Item 26 &/or 27)
20 Net Tax Payable (Overpayment) (Item 14 Less Item 19)
21 Net Tax Payable (Overpayment) for Tax Filer and Spouse (Sum of Items 20A & 20B)
nd
of
22 Less: PortionthanTax Payable Allowed for 2 Installment to be paid on or before July 15
(Not more
50% of the sum of Items 14A & 14B)

(To Part II Item 29)

23 Total Tax Payable (Overpayment) for Tax Filer & Spouse (Item 21 Less Item 22)
Add Penalties

24 Surcharge
27 Total Penalties (Sum of Items 24 to 26)

25 Interest

26 Compromise

(To Part II Item 30)

28 Total Amount Payable Upon Filing (Overpayment)

(Sum of Items 23 & 27)

(To Part II Item 31)

B) Spouse

BIR Form No.

Annual Income Tax Return

Part V - Supplemental Information

1700
June 2013 (ENCS)
Page 3

TIN

170006/13ENCSP3

Tax Filer’s Last Name

0 0 0 0
A - Gross Income/ Receipts Subjected to Final Withholding
I) Description

Exempt

A) Actual Amount/Fair Market
Value/Net Capital Gains

B) Final Tax Withheld/Paid

1 Interests
2 Royalties
3 Dividends
4 Prizes and Winnings
5 Fringe Benefits
6 Compensation Subject to 15% Preferential Rate
II) Sale/Exchange of Real Properties

A) Sale/Exchange #1

B) Sale/Exchange #2

A) Sale/Exchange #1

B) Sale/Exchange #2

7 Description of Property (e.g., land, improvement, etc.)
8 OCT/TCT/CCT/Tax Declaration No.
9 Certificate Authorizing Registration (CAR) No.
10 Actual Amount/Fair Market Value/Net Capital Gains
11 Final Tax Withheld/Paid
III) Sale/Exchange of Shares of Stock

12 Kind (PS/CS) / Stock Certificate Series No.

/

/

13 Certificate Authorizing Registration (CAR) No.
14 Number of Shares
15 Date of Issue (MM/DD/YYYY)

/

/

/

/

16 Actual Amount/Fair Market Value/Net Capital Gains
17 Final Tax Withheld/Paid
IV) Other Income (Specify)

A) Other Income #1

B) Other Income #2

18 Other Income Subject to Final Tax Under
Sec. 57(A)/127/Others of the Tax Code, as amended
(Specify)

19 Actual Amount/Fair Market Value/Net Capital Gains
20 Final Tax Withheld/Paid
21 Total Final Tax Withheld/Paid (Sum of Items 1B to 6B, 11A, 11B,17A, 17B, 20A & 20B)
B - Gross Income/Receipts Exempt from Income Tax (Actual Amount/Fair Market Value)
1 Proceeds of Life Insurance Policy
2 Return of Premium
3 Retirement Benefits, Pensions, Gratuities, etc.
I) Personal/Real Properties Received thru Gifts,
Bequests, and Devises
4 Description of Property (e.g., land, improvement, etc.)

A) Personal/Real Properties #1

B) Personal/Real Properties #2

A) Personal/Real Properties #1

B) Personal/Real Properties #2

5 Mode of Transfer (e.g. Donation)
6 Certificate Authorizing Registration (CAR) No.
7 Actual Amount/Fair Market Value
II) Other Exempt Income/Receipts
8

Other Exempt Income/Receipts Under
Sec. 32 (B) of the Tax Code, as amended (Specify)

9 Actual Amount/Fair Market Value/Net Capital Gains
10 Total Income/Receipts Exempt from Income Tax (Sum of Items 1 to 3, 7A, 7B, 9A & 9B)

BIR Form No.

Annual Income Tax Return

1700

Other Information

June 2013 (ENCS)
Page 4

TIN

170006/13ENCSP4

Tax Filer’s Last Name

0 0 0 0

Table 1 - Current Address (Accomplish, if current address is different from registered address)
Unit/Room Number/Floor

Building Name

Lot Number Block Number Phase Number House Number

Street Name

Subdivision/Village

Barangay

Municipality/City

Province

Zip Code

Table 2 - Qualified Dependent Children
(If wife is claiming for additional exemption, please attach waiver of the husband)
Last Name

First Name and Middle Initial

Date of Birth
(MM / DD / YYYY)

Mark if Mentally/
Physically
Incapacitated

Table 3 - Tax Table
If Taxable Income is:

Tax Due is:

Not over P 10,000

5%

Over P 10,000
but not over P 30,000
Over P 30,000
but not over P 70,000
Over P 70,000
but not over P 140,000

P 500 + 10% of the
excess over P 10,000
P 2,500 + 15% of the
excess over P 30,000
P 8,500 + 20% of the
excess over P 70,000

If Taxable Income is:

Tax Due is:

Over P 140,000
but not over P 250,000
Over P 250,000
but not over P 500,000

P 22,500 + 25% of the excess
over P 140,000
P 50,000 + 30% of the excess
over P 250,000
P 125,000 + 32% of the excess
over P 500,000

Over P 500,000
 
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