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Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
A. FORM DOWNLOAD
1) Enter the tax return year for filing in the <For The Year> field.
Note:
The <TIN> and <Name> field entries are preloaded from the BIR
database.
2) Click on the OK Button.
3) Click on the link 1701_(TIN).zip that appears on top of the BIR Main | Help menu to
download the form. You may opt to save the file or open it in its current location.
Note:
The link name is the form number and the 9-digit TIN of the user
separated by an underscore [form#_TIN].
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
IMPORTANT:
Form 1701 is composed of 2 Excel worksheets/tabs: (1) [1701] and (2) [Schedules].
To shift between the two worksheets, click on the tabs at the bottom of the file.
[1701]
[Schedules]
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
B. FILLING UP THE FORM
[1701] In Item no. 1 <For the Month (MM/YYYY)> field, the month and the year
selected at the form download page is automatically populated. This field is not
editable.
Item no. 2 <Amended Return?> is automatically uploaded based on whether or not
the taxpayer has filed a return for the same return period. This field is not modifiable.
In Item no. 1 <For the Year> field, enter the year.
1) In Item no. 19 <ATC> (of Taxpayer), use the dropdown list icon to select “Business”
or “Mixed Income”.
Note:
If Item no. 24 <Exemption Status> is set to “Married”, select
“Compensation” , “Business” or “Mixed Income” in Item no. 21 <ATC> (of
Spouse).
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
2) In Item no. 22 <Method of Deduction> (of Taxpayer), select “Itemized Deduction” or
“Optional Standard Deduction”.
Note:
If Item no. 24 <Exemption Status> is set to “Married”, select “Itemized
Deduction” or “Optional Standard Deduction” in Item no. 23 <Method
of Deduction> (of Spouse).
Selecting “Itemized Deduction” will disable Schedule 6 of Section B.
Selecting “Optional Standard Deduction” will disable Schedule 7 of
Section B.
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
3) If Item no. 24 <Exemption Status> is set to “Married”, supply values in Item no.
24A <Number of Qualified Dependent Children>.
4) If Item no. 24 <Exemption Status> is set to “Married”, select “Yes” or “No” in
Item no. 24B <Is the wife claiming the additional exemption for qualified
dependent children?>.
5) In Item no. 25 <Are you availing of tax relief under Special Law /
International Tax Treaty?> field, select “Yes” or “No” to indicate if you are availing
of tax relief or not.
Note:
If the selected option is “Yes”, the specify portion is enabled. Select “Special
Rate” or “International Tax Treaty” from the dropdown list.
If the selected option is “No”, the specify portion is disabled with no selected
value.
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
6) In Part II Computation of Tax click on the blue link Schedule 1 to fill up Gross
Taxable Compensation Income details.
Note:
The fields of Items 26A and 26B are disabled since these fields need to
be filled up in Schedule 1.
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
7) In [Schedules] Schedule 1 of the tax form, supply the values for Name of Employer,
TIN, Tax Withheld-Taxpayer/Filer, Tax Withheld-Spouse, Compensation Income-
Taxpayer/Filer, Compensation Income-Spouse columns. After filling up the
schedule, go back to [1701] or click on the To Item 26A/26B link at 48 Total field.
Note:
Name of Employer accepts a maximum of 50 alphanumeric
characters.
TIN accepts a 9 digit numeric input.
Amounts should be greater than or equal to zero (0).
Note:
The total of the Compensation Income for the Taxpayer/Filer is set to
Item no. 26A while the total of the Compensation Income for the Spouse
is set to Item no. 26B.
.
Schedule 1
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
8) At [1701], supply values for Item nos. 27A and 27B <Premium paid on health
and/or hospitalization insurance not to exceed P2,400 per year.>, if applicable
to compute for the Total Deductions.
Note:
The total amount supplied in Item nos. 27A and 27B should not be
more than 2,400.
Note:
Values in other Item nos. will be populated automatically upon
completion of the different schedules.
Click on the blue links to open the different schedule screens.
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
17) Back in [1701] supply values for Item nos. 40A to 40L, if applicable.
Note:
Values should be greater than or equal to zero (0).
18) If this is an amended return, supply the value for Item nos. 40M and 40N <Tax Paid
in Return Previously Filed, if this is an Amended Return> fields for
Taxpayer/Filer and Spouse.
Note:
Values for 40M and 40N <Tax Paid in Return Previously Filed, if this
is an Amended Return> should be greater than or equal to zero (0).
If this is not an amended return, 40M and 40N <Tax Paid in Return Previously
Filed, if this is an Amended Return> fields for Taxpayer/Filer and Spouse are
disabled.
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
19) Supply values for Item nos. 42A to 42F, if applicable.
Note:
Values should be greater than or equal to zero (0).
20) If computed value in Item no. 43C <Aggregate amount payable/(Overpayment)> is
negative, select “To be refunded”, “To be Issued a Tax Credit Certificate” or
“To be carried over as a tax credit next year/quarter”.
21) After filling up the necessary Sections and Schedules, go back to [1701] and click on
the Upload icon at the bottom of the form to submit. The system will prompt the user
of erroneous entries.
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
1) In Schedule 2 [Schedules] of the tax form, supply the values for <Taxpayer/Filer:
Business Trade Name> and <Spouse: Business Trade Name> fields.
Note:
Taxpayer/Filer: Business Trade Name and Spouse: Business Trade
Name accepts a maximum of 50 alphanumeric characters.
2) In Taxpayer/Filer: Method of Accounting and Spouse: Method of Accounting, select
“Cash”, “Accrual” or “Others(Specify)” .
Note:
If Method of Accounting is set to “Others(Specify)”, specify other
method of accounting in text box. The text box accepts a maximum of 30
alphanumeric characters.
Filling up Schedule 2
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
3) Supply the values for Name of Payor, TIN, Tax Withheld-Taxpayer/Filer, Tax
Withheld-Spouse, Taxable Sales/Receipts-Taxpayer/Filer, Taxable Sales/Receipts -
Spouse columns.
Note:
Name of Payor accepts a maximum of 50 alphanumeric characters.
TIN accepts a 9 digit numeric input.
Amounts should be greater than or equal to zero (0).
Filling up Schedule 2
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
4) Supply the values for Item no. 50 <Add: Gross Sales/Receipts not subject to
Withholding Tax(EWT)> and Item no. 52 <Less: Sales Returns, Allowances &
Discounts> for Taxpayer/Filer and Spouse.
Note:
Amounts should be greater than or equal to zero (0).
Note:
The computed amount in Item No. 53 <Net
Sales/Receipts/Revenues/Fees> for the Taxpayer/Filer is set to Item no. 29A
while the computed amount in Item No. 53 <Net
Sales/Receipts/Revenues/Fees> for the Spouse is set to Item no. 29B.
Filling up Schedule 2
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
1) In Schedule 3 of the tax form, supply the values for Item nos. 54, 55 and 57 for
Taxpayer/Filer and Spouse, if applicable.
Note:
Values should be greater than or equal to zero (0).
2) In Schedule 4 of the tax form, supply the values for Item nos. 59, 60, 61, 62, 63 and
64 for Taxpayer/Filer and Spouse, if applicable.
Note:
Values should be greater than or equal to zero (0).
Item no. 64 <Direct Charges-Others> consist of ten (10) additional
rows for additional entries.
Filling up Schedules 3 & 4
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
Filling up Schedule 5
In Schedule 5 [Schedules] of the tax form, supply the values for Nature of Income,
Tax Withheld-Taxpayer/Filer, Tax Withheld-Spouse, Gross Receipts/Income-
Taxpayer/Filer, Gross Receipts/Income-Spouse columns, if applicable.
Note:
Nature of Income accepts a maximum of 50 alphanumeric characters.
Amounts should be greater than or equal to zero (0).
Note:
The total of the Gross Receipts/Income for the Taxpayer/Filer is set to
Item no. 32A while the total of the Gross Receipts/Income for the Spouse
is set to Item no. 32B.
.
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
Schedule 6
[Schedules]
Schedule 6 is disabled if Item no. 22 <Method of Deduction> (of Taxpayer/Filer)
and/or Item no. 23 <Method of Deduction> (of Spouse) is set to “Itemized
Deduction”.
Note:
Item entries in Schedule 6 are disabled and are automatically
populated from the tax form.
The computed amount in Item No. 70 <10% Optional Standard
Deduction> for the Taxpayer/Filer is set to Item no. 34A while the computed amount
in Item No. 70 <10% Optional Standard Deduction> for the Spouse is
set to Item no. 34B.
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
Filling up Schedule 7
Schedule 7 is disabled if Item no. 22 <Method of Deduction> (of Taxpayer/Filer)
and/or Item no. 23 <Method of Deduction> (of Spouse) is set to “Optional
Standard Deduction”
[Schedules]
Supply values for Item nos. 71 to 96, if applicable.
Note:
Values should be greater than or equal to zero (0).
Item no. 97 <Total Allowable Expenses> should not exceed the sum of Item
nos. 31 and 32 of the tax form.
The computed amount in Item No. 97 <Total Allowable Expenses> for the
Taxpayer/Filer is set to Item no. 34A while the computed amount in Item No.
97 <Total Allowable Expenses> for the Spouse is set to Item no. 34B.
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
[Schedules]
Supply values for Item nos. 98, 99, 101 and 102 for Taxpayer/Filer and Spouse, if
applicable.
Note:
Descriptions accept a maximum of 50 alphanumeric characters.
Amounts should be greater than or equal to zero (0).
Filling up Section C
Electronic Filing and Payment System Job Aid
BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax
Bureau of Internal Revenue Version 1 – November 2003
Fill up the Dependent fields of Section D.
If Item no. 24 <Exemption Status> is set to “Married”, supply Name and Birth
Date of Qualified Dependent Children in Section D at the 2nd worksheet
[Schedules].
If Item no. 24 <Exemption Status> is set to “Head of the Family”, supply
Name, Birth Date and Relationship to Taxpayer of Other Dependents in
Section D.
If Item no. 24 <Exemption Status> is set to “Single” , Section D is disabled.
In Item nos. 107, 108, 109 and 110, supply Community Tax Certificate values.
Note:
Item no. 107 <Community Tax Certificate No> accepts an 8
digit numeric input.
Item no. 108 <Place of Issue> accepts a maximum of 20
alphanumeric characters.
Item no. 109 <Date of Issue > should be in MM/DD/YYYY format.
Item no. 110 <Amount> should be greater than zero (0).
Filling up Section D
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