Sie sind auf Seite 1von 18

(To be filled up by the BIR) Document Locator Number (DLN): _______________________

Republika ng Pilipinas Kagawaran ng Pananalapi

Batch Control Sheet (BCS) No./Item No.:

Annual Income Tax Return


For Corporation, Partnership and Other Non-Individual Taxpayer Fiscal 3 Amended Return? Yes No 4 Short Period Return? Yes Background Information 7 RDO Code No 5 Alphanumeric Tax Code (ATC) IC 055

Kawanihan ng Rentas Internas


All information must be written in CAPITAL LETTERS.
Fill in all blank spaces. Shade all applicable circles.

TO BE FILED IN THREE (3) COPIES: (1) BIR FILE COPY (2) BIR ENCO

1 2

For the Year Ended

Calendar

Minimum Corporate

(MM/YYYY) Part 1 6 Taxpayer Identification Number (TIN) 9 Taxpayer's Name 10 Registered Address

8 Date of Incorporation (MM/DD/YYYY)

(Unit/Room Number/Floor) (Lot Number Block Number Phase Number (Subdivision/Village) (Municipality/City) 12 E-mail Address 14 Method of Deduction Itemized Deduction 15 Are you availing of Tax Relief under Special or International Tax Treaty? 15A/B 15C/D/E 15F/G/H 15I/J Investment Promotion Agency (IPA) Legal Basis Registered Activity/Program (Registration Number) Special Tax Rate Effectivity Date of Tax Relief 15K/L/M From (MM/DD/YYYY) 15N/O/P To (MM/DD/YYYY) 15A 15C 15F No Yes If yes, fill out spaces below: Exempt 15B 15D 15G % 15I 15L 15O Computation of Tax Exempt 16 17 18 19 20 Special Rate 16A 17A 18A 19A 20A 21A 22A (Province) Building Number)

(Building Name) (Street Name) (Barangay)

11 Contact Number 13 Line of Business

Special Rate 15E 15H 15J

Regular/No

15K 15N

Part II

Sales/Revenues/Receipts/Fees (from Item 80J/K/L)* Less: Cost of Sales/Services (from Item 81J/K/L)* Gross Income from Operation (Item 16 less Item 17) (from Item 82J/K/L)* Add: Other Taxable Income not Subjected to Final Tax (from Item 83J/K/L)* Total Gross Income (Sum of Item 18 & 19)(from Item 84J/K/L)* Less: Allowable Deductions 21 Optional Standard Deduction (40% of Item 20)(from Item 85J/K/L)*
OR

16B 17B 18B 19B 20B 21B 22B

16C 17C 18C 19C 20C 21C 22C

22 Regular Allowable Itemized Deductions (from Item 86J/K/L)* 23 Special Allowable Itemized Deductions (specify) (from Item 87J/K/L/V/W/X)*
Incentive Legal Basis

23A/B/C 23D/E/F 24 Allowance for NOLCO (from Item 57)

23A 23D 24A

23B 23E 24B

23C 23F 24C

25 Total Itemized Deductions (Sum of Items 22, 23 & 24)(from Ite 89J/K/L)*
*If with multiple activities per tax regime, use Supplemental Form (Schedule 4)

25A

25B

25C

Exempt 26 Net Taxable Income (Item 20 less Item 21 OR Item 25) (from Item 90J/K/L)* 27 Applicable Income Tax Rate (i.e., special rate or regular/normal rate) 28 Income Tax Due other than MCIT (Item 26 x Item 27) 29 Less: Share of Other Agencies 30 Net Income Tax Due to National Government (Item 28B less Item 29) 31 MCIT (2% of Gross Income in Item 20C) 32 Income Tax Due (MCIT in Item 31 or Normal Income Tax in Item 28C, whichever is higher) 33 Less: Tax Credits/Payments (attach proof) 33A Prior Year's Excess Credits Other Than MCIT 33B 33C 33D Income Tax Payment under MCIT from Previous Quarter/s Income Tax Payment under Regular/Normal Rate from Previous Quarter/s Excess MCIT Applied this Current Taxable Year 33E 33G 33I 33K 33M 33N 33O 33Q 34A 26A 27A 28A

Special Rate

R 27B

26B % 28B 29 30

26C % 28C

31 32 33A 33B 33C 33D

33E/F Creditable Tax Withheld from Previous Quarter/s 33G/H Creditable Tax Withheld per BIR Form No. 2307 for the Fourth Quarter 33I/J Foreign Tax Credits, if applicable 33K/L Tax Paid in Return Previously Filed, if this is an Amended Return 33M 33N Income Tax Payment under Special Rate from Previous Quarter/s Special Tax Credits (from Item 44) (from Item 103J/K/L)*

33O/P Other Credits/Payments, specify________________________ 33Q/R Total Tax Credits/Payments (Sum of Items 33E, G, I, K, M, N & O/ 33A, B, C, D, F, H, J, L & P) 34 Net Tax Payable/(Overpayment) (Item 30 less Item 33Q/ Item 32 less Item 33R) 35 Aggregate Tax Payable/(Overpayment) (Sum of Item 34A & 34B) 36 Add: Penalties 36A Surcharge 36B Interest 36C Compromise 36D Total Penalties (Sum of Items 36A, 36B & 36C) 37 Total Amount Payable/(Overpayment) (Sum of Item 35 & 36D) If overpayment, shade one circle only (once the choice is made, the same is irrevocable): To be refunded To be issued a Tax Credit Certificate (TCC) Part III Exempt 38 Regular Income Tax Otherwise Due (30% of the Total of Item 23 & 26) (from Item 97J/K/L)* 39 Less: Income Tax Due (from Item 28) (from Item 98J/K/L)* 40 Tax Relief Availment before Special Tax Credit (Item 38 less Item 39) (from Item 99J/K/L) Breakdown of Item 40 41 Tax Relief Availment on Gross/Net Income (Item 26 x 30% less Item 28) (from Item 100J/K/L) 42 Tax Relief on Special Allowable Itemized Deductions (Item 23 x 30%) (from Item 101J/K/L) 43 Sub Total of Item 41 & 42 which is equal to Item 40 (from Item 102J/K/L) 44 Special Tax Credit (from Item 103J/K/L) 45 Total Tax Relief Availment (Sum ot Item 43 & 44) (from Item 104J/K/L) Part IV Particulars 46 47 48 49
Cash/Bank Debit Memo 46A


35 36A 36B 36C 36D 37

33F 33H 33J 33L

33P 33R 34B

To be carried over as tax credit for next year/quarter Special Rate

Tax Relief Availment 38A 39A 40A 41A 42A 43A 44A 45A Details of Payment Drawee Bank/Agency 47A 49A 46B 47B 48A 49B Number 46C 47C 48B 49C Date (MM/DD/YYYY) 46D 47D 48C 49D Amount

38B 39B 40B 41B 42B 43B 44B 45B

38C 39C 40C 41C 42C 43C 44C 45C


Stamp

Check Tax Debit Memo Others

NOTE: Read Guidelines and Instructions on Page 4.

*If with multiple activities per tax regime, use Supplemental Form (Schedule 4)

- THIS FORM IS NOT FOR SALE -

Batch Control Sheet (BCS) No./Item No.:

________________________________

BIR Form No.

November 2011 (ENCS)

1702

TO BE FILED IN THREE (3) COPIES: (1) BIR FILE COPY (2) BIR ENCODING COPY (3) TAXPAYER FILE COPY

Minimum Corporate Income Tax (MCIT)

Date of Incorporation

(Building Name) (Street Name) (Barangay) (Province) (Zip Code)

Optional Standard Deduction (OSD)

Regular/Normal Rate (Special Tax Relief)

15M 15P Regular/Normal Rate

BIR Form No. 1702 - page 2 Regular/Normal Rate 27C


To be carried over as tax credit for next year/quarter Regular/Normal Rate


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

Schedule 1 50 Gross Income 51 Less: Total Deductions exclusive of NOLCO & Deductions under Special Laws 52 Net Operating Loss Carry Over (to Schedule 1A) Schedule 1A Year Incurred 53 54 55 56 53A 54A 55A 56A Net Operating Loss Amount

Computation of Net Operating Loss Carry Over (NOLCO) 50 51 52 Computation of Available Net Operating Loss Carry Over (NOLCO) (attach additional sheet/s, if necessary) Net Operating Loss Carry Over (NOLCO) Applied Previous Year Applied Current Year

Expired

53B 54B 55B 56B

53C 54C 55C 56C 57

57 Total (Sum of Items 53C, 54C, 55C & 56C) (to Item 24) Schedule 2 Year 58 59 60 61 Schedule 3 62 Net Income/(Loss) per books Add: Non-deductible Expenses/Taxable Other Income 63 64 65 Total (Sum of Items 62, 63 & 64) Less: Non-taxable Income and Income Subjected to Final Tax 66 67 Special Deductions 68 69 70 Total (Sum of Items 66, 67, 68 & 69) 71 Net Taxable Income/(Loss) (Item 65 less Item 70) Normal Income Tax as adjusted MCIT

53D 54D 55D 56D

Computation of Excess Minimum Corporate Income Tax (MCIT) of Previous Year Excess MCIT over Normal Income Tax as adjusted Balance MCIT Still Allowable as Tax Credit

Expired/Used Portion of Excess MCIT

Reconciliation of Net Income Per Books Against Taxable Income (attach additional sheet/s, if necessary) Special Rate 62A 63A 64A 65A 66A 67A 68A 69A 70A 71A 62B 63B 64B 65B 66B 67B 68B 69B 70B 71B

Regu

We declare under the penalties of perjury, that this annual return has been made in good faith, verfied by us, and to the best of our knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations i 72 President/Vice President/Principal Officer/Accredited Tax Agent (Signature over Printed Name) Title/Position of Signatory Tax Agent Accreditation No./Atty's Roll No. (if applicable) Date of Issuance 75 Place of Issue TIN of Signatory Date of Expiry 73 Treasurer/Assistant Treasurer (Signature over Printed Name) Title/Position of Signatory TIN of Signatory 76 Date of Issue (MM/DD/YYYY)

74 Community Tax Certificate Number


DESCRIPTION DOMESTIC CORPORATION

ATC

TAX RATE
30% 2% 10% 30% 2% 10% 30% 2% 30% 2% 30% 2% 30%

TAX BASE
Taxable Income from All Sources Gross Income Taxable Income from All Sources Taxable Income from All Sources Gross Income Taxable Income from All Sources Taxable Income from All Sources Gross Income Taxable Income from All Sources Gross Income Taxable Income from Proprietary Activities Gross Income Taxable Income from All Sources

ATC IC 011 IC 010 IC 021 IC 070 IC 055 IC 080 IC 101 IC 190 IC 191

DESCRIPTION DOMESTIC CORPORATION

TAX RATE
0% 30% exempt

TA

IC 010 1. a. In General IC 055 b. Minimum Corporate Income Tax IC 030 2. Proprietary Educational Institutions a. Proprietary Educational Institution whose gross income from unrelated trade, business or other activity exceeds fifty percent (50%) of the total gross income from all sources. IC 055 b. Minimum Corporate Income Tax IC 031 3. Non-Stock, Non-Profit Hospitals a. Non-Stock, Non-Profit Hospirals whose gross income from unrelated trade, business or other activity exceeds fifty percent (50%) of the total gross income from all sources. IC 055 b. Minimum Corporate Income Tax IC 040 4. a. Government Owned and Controlled Corporations(GOCC), Agencies & Instrumentalities IC 055 b. Minimum Corporate Income Tax IC 041 5. a. National Government and Local Government Units (LGU) IC 055 b. Minimum Corporate Income Tax IC 020 6. a. Taxable Partnership

7. Exempt Corporation a. On Exempt Activities b. On Taxable Activities 8. General Professional Partnership 9. Corporation covered by Special Law* RESIDENT FOREIGN CORPORATION 1. a. In General b. Minimum Corporate Income Tax 2. International Carriers 3. Regional Operating Headquarters* 4. Corporation covered by Special Law* 5. Offshore Banking Units (OBUs) a. Foreign Currency Transaction not subjected to Final Tax b. Other than Foreign Currency Transaction 6. Foreign Currency Deposit Units (FCDU)

Taxable Income from All Sources

30% 2% 2.5% 10%

Taxable Income from Within the Philippines Gross Income Gross Philippine Billing Taxable Income

10% 30%

Gross Taxable Income on Foreign Currency Taxable Income Other Than Foreign Curren

IC 055

b. Minimum Corporate Income Tax

2%

Gross Income

a. Foreign Currency Transacti.on not subjected to Final Tax b. Other than Foreign Currency Transaction

10% 30%

Gross Taxable Income on Foreign Currency Taxable Income Other Than Foreign Curren

*Please refer to Revenue District Offices

BIR Form No. 1702 - page 3


l sheet/s, if necessary) Expired 53E 54E 55E 56E Net Operating Loss (Unapplied)

vious Year Expired/Used Portion of Excess MCIT Excess MCIT Applied this Current Taxable Year


sheet/s, if necessary) Regular/Normal Rate

ons of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.

Treasurer/Assistant Treasurer (Signature over Printed Name)

Date of Issue (MM/DD/YYYY)

77 Amount TAX BASE

Taxable Income from All Sources

Taxable Income from Within the Philippines

Gross Taxable Income on Foreign Currency Transactions not subjected to Final Tax Taxable Income Other Than Foreign Currency Transaction

Gross Taxable Income on Foreign Currency Transactions not subjected to Final Tax Taxable Income Other Than Foreign Currency Transaction

Supplemental For
Schedule 4 Section 1 74 Tax Regime (e.g., Exempt, Special, Regular) 75 Investment Promotion Agency (IPA) 76 Legal Basis 77 Registered Activity/Program (Registration Number) 78 Special Tax Rate 79 Effectivity Date of Tax Relief From (MM/DD/YYYY) To Section 2 80 Sales/Revenues/Receipts/Fees (net of Sales Return, Allowances & Discounts) 81 Less: Cost of Sales/Services 82 Gross Income from Operation (Item 80 less Item 81) 83 Add: Other Taxable Income not Subjected to Final Tax 84 Total Gross Income/Gross Taxable Income (Sum of Items 82 & 83) Less: Allowable Deductions 85 Optional Standard Deduction (OSD) (40% of Gross Income in Item 84) OR Allowable Itemized Deductions 86 Regular Allowable Itemized Deductions 87 Special Allowable Itemized Deductions (specify) Incentive Legal Basis 87A 87M 88 Allowance for NOLCO (from Item 57) 89 Total Itemized Deductions (Sum of Items 86, 87 & 88) 88A 89A 85A 86A 80A 81A 82A 83A 84A (MM/DD/YYYY) 79A 79J 79B 79K 79C 79L Computation of Tax per Activity 79D 79M 79E 79N 74A 75A 76A 77A 78A 74B 75B 76B 77B Tax Relief Under Special Law/International Tax Treaty Taxpayer's Activity Profile 74C 75C 76C 77C 78B 74D 75D 76D 77D 78C 74E 75E 76E 77E 78D

80B 81B 82B 83B 84B 85B 86B

80C 81C 82C 83C 84C 85C 86C

80D 81D 82D 83D 84D 85D 86D

80E 81E 82E 83E 84E 85E 86E


91A

87B 87N 88B 89B 90B


91B

87C 87O 88C 89C 90C


91C

87D 87P 88D 89D 90D


91D

87E 87Q 88E 89E 90E

90 Net Taxable Income/Net Income (Item 84 less Item 85 OR Item 89) 90A 91 Applicable Income Tax Rate (i.e., special or regular/normal rate) 92 Income Tax Due other than MCIT (Item 90 x Item 91) 93 Less: Share of Other Agencies 94 Net Income Tax Due to National Government (Item 92 less Item 93) 95 MCIT (2% of Gross Income in Item 84) 92A 93A 94A 95A

%
92B 93B 94B 95B 96B

%
92C 93C 94C 95C 96C Tax Relief Availment

%
92D 93D 94D 95D 96D

%
92E 93E 94E 95E 96E

96 Income Tax Due (Normal Income Tax in Item 92 or MCIT in Item 95, whichever is higher) 96A Section 3 97 Regular Income Tax Otherwise Due (30% of the total of Items 87 & 90) 98 Less: Income Tax Due (from Item 92) 99 Tax Relief Availment before Special Tax Credit (Item 97 less Item 98) Breakdown of Item 99 97A 98A 99A

97B 98B 99B

97C 98C 99C

97D 98D 99D

97E 98E 99E

100 Tax Relief Availment on Gross/Net Income [Item 90 x 30% less Item 92) 101 Tax Relief on Special Allowable Itemized Deductions (Item 87 x 30%) 102 Sub Total of Item 100 & 101 which is equal to Item 99 103 Special Tax Credit 104 Total Tax Relief Availment (Sum ot Item 102 & 103)

100A 101A 102A 103A 104A

100B 101B 102B 103B 104B

100C 101C 102C 103C 104C

100D. 101D 102D 103D 104D

100E 101E 102E 103E 104E

Continuation of Schedule 4 Section 1 74 Tax Regime (e.g., Exempt, Special, Regular) 75 Investment Promotion Agency (IPA) 76 Legal Basis 77 Registered Activity/Program (Registration Number) 78 Special Tax Rate 79 Effectivity Date of Tax Relief From (MM/DD/YYYY) To Section 2 80 Sales/Revenues/Receipts/Fees (net of Sales Return, Allowances & Discounts) 81 Less: Cost of Sales/Services 82 Gross Income from Operation (Item 80 less Item 81) 83 Add: Other Taxable Income not Subjected to Final Tax 84 Total Gross Income/Gross Taxable Income (Sum of Items 82 & 83) Less: Deductions 85 Optional Standard Deduction (OSD) (40% of Gross Income in Item 84) OR Allowable Itemized Deductions 86 Regular Allowable Itemized Deductions 87 Special Allowable Itemized Deductions (specify) Incentive Legal Basis 87G 87S 88 Allowance for NOLCO (from Item 57) 89 Total Itemized Deductions (Sum of Items 86, 87 & 88) 88G 89G 85G 86G 80G 81G 82G 83G 84G (MM/DD/YYYY) 79G 79P 79H 79Q 74G 75G 76G 77G 78G 74H 75H 76H 77H

Tax Relief Under Special Law/International Tax Treaty Taxpayer's Activity Profile 74I 75I 76I 77I 78H

%
79I 79R

78I

Computation of Tax per Activity TOTAL EXEMPT TOTAL SPECIAL

80H 81H 82H 83H 84H 85H 86H

80I 81I 82I 83I 84I 85I 86I

80J 81J 82J 83J 84J 85J 86J

80K 81K 82K 83K 84K 85K 86K


91G

87H 87T 88H 89H 90H


91H

87I 87U 88I 89I 90I


91I

87J 87V 88J 89J 90J


91J

87K 87W 88K 89K 90K

90 Net Taxable Income/Net Income (Item 84 less Item 85 OR Item 89) 90G 91 Applicable Income Tax Rate (i.e., special or regular/normal rate) 92 Income Tax Due other than MCIT (Item 90 x Item 91) 93 Less: Share of Other Agencies 94 Net Income Tax Due to National Government (Item 92 less Item 93) 95 MCIT (2% of Gross Income in Item 84) 92G 93G 94G 95G

%
92H 93H 94H 95H 96H

%
92I 93I 94I 95I 96I Tax Relief Availment

%
92J

%
92K 93J 94J

96 Income Tax Due (Normal Income Tax in Item 92 or MCIT in Item 95, whichever is higher) 96G Section 3 97 Regular Income Tax Otherwise Due (30% of the total of Items 87 & 90) 98 Less: Income Tax Due (from Item 92) 99 Tax Relief Availment before Special Tax Credit (Item 97 less Item 98) Breakdown of Item 99 97G 98G 99G

97H 98H 99H

97I 98I 99I

97J 98J 99J

97K 98K 99K

100 Tax Relief Availment on Gross/Net Income [Item 90 x 30% less Item 92) 101 Tax Relief on Special Allowable Itemized Deductions (Item 87 x 30%) 102 Sub Total of Item 100 & 101 which is equal to Item 99 103 Special Tax Credit 104 Total Tax Relief Availment (Sum ot Item 102 & 103)

100G 101G 102G 103G 104G

100H 101H 102H 103H 104H

100I 101I 102I 103I 104I

100J 101J 102J 103J 104J

100K 101K 102K 103K 104K

Supplemental Form for BIR Form No. 1702 - page 1


Tax Relief Under Special Law/International Tax Treaty Taxpayer's Activity Profile 74F 75F 76F 77F 78E

%
79F 79O

78F

Computation of Tax per Activity

80F 81F 82F 83F 84F 85F 86F


91E

87F 87R 88F 89F 90F


91F

%
92F 93F 94F 95F 96F

Tax Relief Availment

97F 98F 99F

100F 101F 102F 103F 104F

Supplemental for BIR Form No. 1702 - page 2


Tax Relief Under Special Law/International Tax Treaty Taxpayer's Activity Profile

Computation of Tax per Activity TOTAL SPECIAL TOTAL REGULAR

80L 81L 82L 83L 84L 85L 86L


91K

87L 87X 88L 89L 90L


91L

%
92L

95J 96J Tax Relief Availment

97L 98L 99L

100L 101L 102L 103L 104L