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1703 Annual Income Information Return for Non-Resident Citizens / OCWs and Seamen (for foreign-sourced income)

This BIR information return is filed in triplicate by Non-resident citizens and Overseas Contract Workers (OCWs), including qualified Filipino seamen, on income derived from sources abroad. An individual citizen of the Philippines who is working and deriving income from abroad as an overseas worker is taxable only on income from sources within the Philippines. Income from sources within the Philippines should be filed in either Form 1700 or Form 1701.

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DLN:

Taxpayer PSIC:

PSOC:

Spouse PSIC:

Annual Income
Information Return

Republika ng Pilipinas
Kagawaran ng Pananalapi

Kawanihan ng Rentas Internas
For Non-Resident Citizens/OCWs and Seamen
(For Foreign - Sourced Income)

PSOC:
BIR Form No.

1703
July, 1999 ( ENCS )

Fill in all applicable spaces. Mark all appropriate boxes with an “X”.
1

For the Year

2

Amended Return?

( YYYY )

3 No. of sheets attached

Yes

Part I

No

Background

Information

5 RDO Code

6

Spouse
Taxpayer Identification Number (T I N)

Spouse's Name (Last Name, First Name, Middle Name) (if applicable)

4

Taxpayer/Filer
Taxpayer Identification Number (T I N)

8

Taxpayer's Name (Last Name, First Name, Middle Name)

9

10

Philippine Home Address

11 Philippine Home Address

12

Foreign Address

13 Foreign Address

14

Date of Birth
(MM/DD/YYYY)

20

Telephone Number

15 Zip Code

16 Line of Business/
Occupation

17 Date of Birth
(MM/DD/YYYY)

18 Zip Code

21 Status of Filer
Single

Part II

21A
Head of the Family

7 RDO Code

19 Line of Business/
Occupation

Number of Qualified Dependent Children

Married

Declaration of Income
Nature of Income

22

Spouse

Other Income

26

Taxpayer/Filer

Business

25

Amount in US Dollars

Exercise of Profession

24

Amount of Gross Income Conversion
in the Currency of
Rate to
Source - Country
US Dollar

Compensation (Name and
Address of Employer)

23

Country

Total Gross Income in US $

27
28

Less: Foreign National Income Taxes Paid in US $
Net Income in US $

I declare, under the penalties of perjury, that this 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.

29
Taxpayer/Authorized Agent Signature over Printed Name

BIR Form No. 1703 - Annual Income Information Return
Guidelines and Instructions
Who Shall File
This information return shall be filed in triplicate by Non-resident Citizens and Overseas Contract
Workers (OCWs), including qualified Filipino seamen, on income derived from sources abroad.
The term "Non-resident Citizen" means:
1. A citizen of the Philippines who establishes to the satisfaction of the Commissioner the fact of his
physical presence abroad with a definite intention to reside therein.
2. A citizen of the Philippines who leaves the Philippines during the taxable year to reside abroad,
either as an immigrant or for employment on a permanent basis.
3. A citizen of the Philippines who works and derives income from abroad and whose employment
thereat requires him to be physically present abroad most of the time during the taxable year.
4. A citizen who has been previously considered as non-resident citizen and who arrives in the
Philippines at any time during the taxable year to reside permanently in the Philippines shall
likewise be treated as a non-resident citizen for the taxable year in which he arrives in the
Philippines with respect to his income derived from sources abroad until the date of his arrival
in the Philippines.
An individual citizen of the Philippines who is working and deriving income from abroad as an overseas
contract worker is taxable only on income from sources within the Philippines; Provided, that a seaman who is a
citizen of the Philippines and who receives compensation for services rendered abroad as a member of the
complement of a vessel engaged exclusively in international trade shall be treated as an overseas contract
worker.
When and Where to File
The income information return must be filed not later than April 15 of the year followin g the taxable year
in which the income was earned to the Foreign Post or the Revenue District Office which has jurisdiction over
the place of residence of the taxpayer.
Non-resident citizens with foreign addresses or those who have no legal addresses in the Philippines
may opt to file or mail from abroad the information returns directly to Revenue District Office No. 51,
Pasay City.
Penalties
There shall be imposed and collected a penalty for failure to file the information return on time, a fine
of not more than One Thousand Pesos (P1,000) or suffer imprisonment of not more than six (6) months, or
both, upon conviction for each act or omission.
In lieu of criminal prosecution, a compromise penalty following the BIR's prescribed Schedule of
Compromise Penalties maybe imposed subject to acceptance by the taxpayer.
Attachments Required
1.
2.
3.

Employer's Declaration of Income Earned
Financial Statements, if applicable
Proof to show the intention of leaving the Philippines to reside permanently abroad or to return to
and reside in the Philippines, ex. Employment Contract, Passport, etc.

Note: All background information must be properly filled up.
§ Box No. 1 refers to transaction period and not the date of filing this return.
§ The last 3 digits of the 12-digit TIN refers to the branch code.

ENCS
 
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