1701A Jan 2018 v5 With Rates

Republic of the Philippines
For BIR BCS/ Department of Finance

Use
Only Item:
Bureau of Internal Revenue
BIR Form No.
Annual Income Tax Return
Individuals Earning Income PURELY from Business/Profession
1701A [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] Enter all required 1701A 01/18 P1
January 2018 information in CAPITAL LETTERS using BLACK ink. Mark applicable boxes with an “X”.
Page 1 Two copies must be filed with the BIR and one held by the Tax Filer.
1 For the Year 2 Amended Return? Yes No 3 Short Period Return? Yes No
(MM/YYYY)
Part I – Background Information on Taxpayer/Filer

4 Taxpayer Identification Number (TIN) 5 RDO Code 6 Taxpayer Type
- -
-0 0000 Single Proprietor
Professional
7 Alphanumeric Tax Code (ATC) II012 Business Income - Graduated IT Rates II014 Income from Profession – Graduated IT
Rates
II015 Business Income - 8% IT Rate II017 Income from Profession – 8% IT Rate

8 Ta xpa yer’ s N ame (La st Na me, First Nam e, Mi ddle Nam e)
9 Registered Address (Indicate complete address. If the registered address is different from the current address, go to the RDO to update registered address by using
BIR Form No. 1905)
9A ZIP Code
10 Date of Birth (MM/DD/YYYY) 11 Email Address
12 Citizenship 13 Claiming Foreign Tax Credits? 14 Foreign Tax Number, if applicable
Yes No
15 Contact Number (Landline/Cellphone No.) 16 Civil Status
Single Married Legally Separated Widow/er
17 If married, spouse has income? Yes No 18 Filing Status Joint Filing Separate Filing
19 Tax Rate Graduated rates with OSD as method 8% in lieu of Graduated Rates under Sec. 24(A) & Percentage Tax under Sec. 116 of NIRC
of deduction [available if gross sales/receipts and other non-operating income do not exceed Three million pesos (P3M)]
P art II – Total Tax Payable (DO NOT enter Centavos; 49 Centavos or Less drop down; 50 or
more round up)
Particulars A) Taxpayer/Filer B) Spouse
20 Tax Due (Either from Part IV.A Item 46 OR Part IV.B Item 56)
21 Less: Total Tax Credits/Payments (From Part IV.C Item 64)
22 Net Tax Payable/(Overpayment) (Item 20 Less Item 21) (From Part IV Item 65)
23 Less: Portion of Tax Payable Allowed for 2nd Installment to be paid on or before October 15
(50% or less of Item 20)
24 Amount of Tax Payable/(Overpayment) (Item 22 Less Item 23)
Add: Penalties 25 Surcharge
26 Interest
27 Compromise
28 Total Penalties (Sum of Items 25 to 27)
29 Total Amount Payable/(Overpayment) (Sum of Items 24 and 28)
30 Aggregate Amount Payable/(Overpayment) (Sum of Items 29A & 29B)
If overpayment, mark one (1) box only. (Once the choice is made, the same is irrevocable)
To be refunded To be issued a Tax Credit Certificate (TCC) To be carried over as a tax credit for next year/quarter
I declare under the penalties of perjury that this return, and all its attachments, have been made in good faith, verified by me, and to the best of my
knowledge and belief, are true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under
authority thereof. Further, I give my consent to the processing of my information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for
legitimate and lawful purposes. (If signed by an Authorized Representative, indicate TIN and attach authorization letter)
31 Number of Attachments
Printed Name and Signature of Taxpayer/Authorized Representative
Part III - Details of Payme nt

Particulars Drawee Number Date (MM/DD/YYYY) Amount
Bank/Agency
32 Cash/Bank Debit
Memo
33 Check
34 Tax Debit Memo
35 Others (specify below)
Machine Validation/Revenue Official Receipt Details (if not filed with an Authorized Agent Stamp of Receiving Office/AAB and Date of
Bank) Receipt
(RO’s Signature/Bank Teller’s Initial)
*NOTE: The BIR Data Privacy Policy is in the BIR website (www.bir.gov.ph)
TABLE 1 – Tax Rates (effective January 1, 2018 to December 31, 2022) TABLE 2 – Tax Rates (effective January 1, 2023 and onwards)
If Taxable Income is: Tax Due is: If Taxable Income is: Tax Due is:
Not over P 250,000 0% Not over P 250,000 0%
Over P 250,000 but not over P 20% of the excess over P Over P 250,000 but not over P 15% of the excess over P
400,000 250,000 400,000 250,000
Over P 400,000 but not over P P 30,000 + 25% of the excess over P Over P 400,000 but not over P P 22,500 + 20% of the excess over P
800,000 400,000 800,000 400,000
Over P 800,000 but not over P P 130,000 + 30% of the excess over P Over P 800,000 but not over P P 102,500 + 25% of the excess over P
2,000,000 800,000 2,000,000 800,000
Over P 2,000,000 but not over P P 490,000 + 32% of the excess over P Over P 2,000,000 but not over P P 402,500 + 30% of the excess over P
8,000,000 2,000,000 8,000,000 2,000,000
Over P 8,000,000 P 2,410,000 + 35% of the excess over P Over P 8,000,000 P 2,202,500 + 35% of the excess over P
8,000,000 8,000,000

1701A Jan 2018 v5 With Rates

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Republic of the Philippines

For BIR BCS/ Department of Finance

Part I – Background Information on Taxpayer/Filer

II015 Business Income - 8% IT Rate II017 Income from Profession – 8% IT Rate

10 Date of Birth (MM/DD/YYYY) 11 Email Address

12 Citizenship 13 Claiming Foreign Tax Credits? 14 Foreign Tax Number, if applicable

21 Less: Total Tax Credits/Payments (From Part IV.C Item 64)

(50% or less of Item 20)

24 Amount of Tax Payable/(Overpayment) (Item 22 Less Item 23)

Add: Penalties 25 Surcharge

28 Total Penalties (Sum of Items 25 to 27)

29 Total Amount Payable/(Overpayment) (Sum of Items 24 and 28)

30 Aggregate Amount Payable/(Overpayment) (Sum of Items 29A & 29B)

Part III - Details of Payme nt

34 Tax Debit Memo

35 Others (specify below)

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