BIR ITR Filing: Deadlines and Which Return
Bureau of Internal Revenue · filing
Quick answer
Annual individual income tax returns, BIR Forms 1700, 1701 and 1701A, are filed on or before April 15 for the preceding taxable year. Quarterly returns on Form 1701Q are due May 15, August 15 and November 15. Corporate annual returns fall on the 15th day of the 4th month.
Last verified
Where these figures come from
About these figures: the numbers below come from BIR's official published sources: Bureau of Internal Revenue | List of BIR Forms, Income Tax Return (https://www.bir.gov.ph/bir-forms, retrieved 2026-08-31); Bureau of Internal Revenue | eServices (https://www.bir.gov.ph/eServices, retrieved 2026-08-31). Agencies change fees and rates without notice, so confirm with BIR before you rely on them. Last verified: 2026-08-31.
The deadline most people need is April 15. What varies is which form carries your name to it, and whether you have to file at all.
The individual deadlines
| Return | What it covers | Due |
|---|---|---|
| 1700 | Annual, purely compensation income | April 15 of each year, for the preceding taxable year |
| 1701 | Annual, mixed income earners, estates and trusts | April 15 of each year, for the preceding taxable year |
| 1701A | Annual, purely business or professional income | April 15 of each year, for the preceding taxable year |
| 1701Q | Quarterly, individuals, estates and trusts | May 15, August 15 and November 15 of the current taxable year |
| 1707-A | Final consolidated return on stock transactions, individuals | April 15 of each year, for the preceding taxable year |
There is no fourth-quarter 1701Q. The annual return closes the year.
The non-individual deadlines
| Return | Who files | Due |
|---|---|---|
| 1702-EX | Corporations, partnerships and other non-individuals exempt under the Tax Code with no other taxable income | 15th day of the 4th month after the close of the taxable year |
| 1702-MX | Non-individuals with mixed income at multiple rates or a special or preferential rate | 15th day of the 4th month after the close of the taxable year, with or without payment |
| 1702-RT | Non-individuals subject only to the regular income tax rate | 15th day of the 4th month after the close of the taxable year, with or without payment |
| 1702Q | Quarterly, corporations, partnerships and other non-individuals | Within 60 days following the close of each of the first 3 quarters, calendar or fiscal |
| 1707-A | Final consolidated stock-transaction return, corporate taxpayers | 15th day of the 4th month after the close of the taxable year |
For a calendar-year taxpayer the 15th day of the 4th month is April 15. The wording differs because a corporation may use a fiscal year.
Do you have to file at all?
BIR publishes four exceptions to filing BIR Form 1700.
| # | Exception |
|---|---|
| 1 | An individual whose taxable income does not exceed ₱250,000.00 |
| 2 | An individual with pure compensation income under Section 32(A)(1) from Philippine sources where the tax was correctly withheld, meaning tax due equals tax withheld, under Section 79 |
| 3 | An individual whose sole income has been subjected to final withholding tax under Section 57(A) |
| 4 | A minimum wage earner as defined in Section 22(HH), or an individual exempt from income tax under the Tax Code or other laws, general or special |
Exception 2 comes with a carve-out that catches a lot of people: an individual deriving compensation concurrently from two or more employers at any time during the taxable year shall file an income tax return.
Which form is yours
| Your income | Form | Why |
|---|---|---|
| Purely compensation, one employer, tax correctly withheld | Usually none | Exception 2 above |
| Purely compensation, two or more employers in the year | 1700 | The concurrent-employer rule |
| Purely business or profession, graduated rates with OSD | 1701A | Regardless of the amount of sales or receipts |
| Purely business or profession, 8% flat rate | 1701A | Sales, receipts and other non-operating income not exceeding ₱3,000,000 |
| Employment and a business or practice | 1701 | Mixed income earner |
| An estate or a trust engaged in trade or business | 1701 | Filed by the fiduciary |
| Micro taxpayer, gross sales under ₱3,000,000 | 1701-MS | BIR’s micro and small classification |
| Small taxpayer, gross sales ₱3,000,000 to under ₱20,000,000 | 1701-MS | The same return |
BIR’s entry for 1701-MS publishes a description and the classification thresholds but no filing date, so none is stated on this page.
Who must file 1701 regardless of the amount of gross income: a resident citizen engaged in trade, business or a profession within and without the Philippines; a resident alien, non-resident citizen or non-resident alien engaged in trade, business or a profession within the Philippines; a trustee, guardian, executor, administrator or other fiduciary where the trust, estate, minor or person is engaged in trade or business; and an individual in trade, business or a profession who also receives compensation income.
The certificate you attach
An employee’s return does not travel alone. BIR’s own description of Form 2316 says the certificate “should be attached to the Annual Income Tax Return”, 1700 for purely compensation income or 1701 for mixed income.
| Detail | |
|---|---|
| Form | 2316, Certificate of Compensation Payment / Tax Withheld |
| Issued by | Each employer, to each employee |
| Issued on or before | January 31 of the succeeding year |
| On termination of employment | The same day the last payment of wages is made |
| Gap to the ITR deadline | About 2 months and 15 days before April 15 |
The Form 2316 guide covers it in full.
How BIR says you file
| System | What BIR says it does |
|---|---|
| eFPS | Electronic processing and transmission of tax return information including attachments, and taxes due, made over the internet through the BIR website |
| eBIRForms | Developed to provide taxpayers with an alternative mode of preparing and filing tax returns that is easier and more convenient |
| ePay | Links to the ePayment channels of accredited agent banks, accepting online, credit, debit, prepaid card and mobile payments |
| eAFS | Web-based system to submit filed ITRs, Audited Financial Statements and other required attachments online in PDF |
| TPPortal | Single-view online access to registration details, filed-return status and payment tracking; for selected pilot Large Taxpayers |
A filing calendar
| Date | What is due |
|---|---|
| January 31 | Employers issue Form 2316 for the preceding calendar year |
| April 15 | Annual individual returns: 1700, 1701, 1701A, and the individual 1707-A |
| April 15 | Calendar-year non-individual returns: 1702-EX, 1702-MX, 1702-RT |
| May 15 | 1701Q, 1st quarter |
| August 15 | 1701Q, 2nd quarter |
| November 15 | 1701Q, 3rd quarter |
| 60 days after each of the first 3 quarters | 1702Q |
Before you can file anything
You need a TIN, and it is free.
| Route | Published time | Fee |
|---|---|---|
| Local employee through ORUS | 3 days | None |
| Local employee, walk-in | 6 hours | None |
| Individual business registrant through ORUS | 3 days | ₱30.00 |
| TIN Card, first issue | 1 day | Free of charge |
| TIN Card, replacement | 1 day | ₱100.00 |
A local employee registers within 10 days of the date of employment. The TIN registration guide covers it, and the 1901 against 1902 guide covers which registration form matches which return.
What this page does not cover
BIR does not publish, on the pages read for this guide, the income tax rate brackets, penalties or surcharges for late filing, the rules for a substituted filing arrangement, the eFPS enrolment steps, or the filing date for BIR Form 1701-MS. None of those are stated here.
Related
The Form 2316 guide covers the certificate attached to an employee’s return. TIN registration and the TIN ID guide cover what you need before filing anything.
Frequently asked questions
- When is the ITR deadline?
- On or before April 15 of each year, covering income for the preceding taxable year. That single date applies to BIR Forms 1700, 1701 and 1701A, and to the final consolidated 1707-A for individual taxpayers.
- What are the quarterly deadlines?
- For BIR Form 1701Q: on or before May 15 for the 1st quarter, August 15 for the 2nd quarter and November 15 for the 3rd quarter of the current taxable year. There is no 4th-quarter 1701Q; the annual return covers it.
- Do I have to file if I am employed?
- Not necessarily. BIR lists four exceptions to filing BIR Form 1700: an individual whose taxable income does not exceed ₱250,000.00; an individual whose pure compensation income had the tax correctly withheld under Section 79, meaning tax due equals tax withheld; an individual whose sole income was subjected to final withholding tax under Section 57(A); and a minimum wage earner as defined in Section 22(HH), or anyone exempt from income tax under the Tax Code or other laws.
- I had two employers this year. Does that change things?
- Yes. BIR states the withholding exception does not apply to an individual deriving compensation concurrently from two or more employers at any time during the taxable year. Such an individual shall file an income tax return.
- Which form do I use if I am self-employed?
- BIR Form 1701A if you earn purely from trade, business or a profession and are either under graduated rates using the optional standard deduction, or availing the 8% flat income tax rate with sales, receipts and other non-operating income not exceeding ₱3,000,000. BIR Form 1701 if you are a mixed income earner, or an estate or trust.
- What is BIR Form 1701-MS?
- The Annual Income Tax Return for Individuals Classified as Micro and Small Taxpayers. Micro means gross sales of less than ₱3,000,000; small means gross sales of ₱3,000,000 to less than ₱20,000,000. BIR's entry for it does not publish a separate filing date, so none is stated here.
- When are corporate returns due?
- BIR Forms 1702-EX, 1702-MX and 1702-RT are filed, with or without payment, on or before the 15th day of the 4th month following the close of the taxpayer's taxable year. BIR Form 1702Q is filed within 60 days following the close of each of the first 3 quarters, whether calendar or fiscal year.
- How do I actually file?
- BIR runs eFPS, the Electronic Filing and Payment System, and eBIRForms, which it describes as an alternative mode of preparing and filing tax returns. ePay links to the ePayment channels of accredited agent banks, and eAFS accepts filed ITRs, audited financial statements and other attachments in PDF.