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How to Download, Fill Out, and File BIR Form No. 1700: A Complete Guide for Individuals Earning Purely Compensation Income

If you're earning purely compensation income in the Philippines, you’ll need to file your annual income tax return using BIR Form No. 1700. This form is specifically for individuals whose income comes solely from employment, ensuring compliance with the Bureau of Internal Revenue (BIR) regulations. In this guide, we'll walk you through the steps on how to download, fill out, and file BIR Form No. 1700 efficiently to avoid penalties and ensure that your taxes are filed correctly.

📥 Where to Download BIR Form No. 1700

To get started, you’ll need to download BIR Form No. 1700. The form is available directly from the BIR website. Here’s how:

  1. Go to the BIR Official Website: Visit www.bir.gov.ph.

  2. Navigate to Forms: Click on the “Forms” tab and select “Income Tax Return.”

  3. Select BIR Form No. 1700: Look for BIR Form No. 1700 - Annual Income Tax Return for Individuals Earning Purely Compensation Income.

  4. Download the PDF: Click the download link to get a copy of the form.

💡 Pro Tip: Always ensure you’re downloading the latest version of the form to avoid using outdated templates.

📝 Who Should File BIR Form No. 1700?

You are required to file BIR Form No. 1700 if:

✅ You are a resident citizen earning purely compensation income.
✅ You are a resident alien or non-resident citizen earning income from within the Philippines.
✅ You earned income from one or multiple employers during the taxable year.

❗️ Who is Exempt?

You do NOT need to file BIR Form No. 1700 if:

  • Your annual taxable income does not exceed ₱250,000.

  • Your income tax has been correctly withheld under Section 79 of the Tax Code.

  • You are a minimum wage earner or your income is subject to final withholding tax.

📆 When to File BIR Form No. 1700

The deadline for filing BIR Form No. 1700 is on or before April 15 of each year, covering the income earned during the preceding taxable year.

📝 Step-by-Step Guide to Filling Out BIR Form No. 1700

Once you’ve downloaded the form, follow these steps to fill it out:

✅ Part I – Background Information on Taxpayer/Filer

  1. TIN (Taxpayer Identification Number) – Input your 9-digit TIN.

  2. RDO Code – Indicate your Revenue District Office (RDO) code.

  3. Taxpayer Type – Choose between Employee (Regular Rates) or NRANETB (25% rate for Non-Resident Alien Not Engaged in Trade or Business).

  4. Name and Address – Enter your full name and registered address.

  5. Email Address and Contact Number – Provide your current email and contact number.

  6. Civil Status – Mark if you’re Single, Married, Legally Separated, or Widow/er.

  7. Filing Status – If married, specify whether you are filing jointly or separately.

✅ Part II – Background Information on Spouse (if applicable)

  • Provide your spouse’s details, including their TIN, RDO Code, name, and contact information.

✅ Part III – Total Tax Payable

  1. Tax Due – Calculate the total tax based on your gross compensation income.

  2. Less: Tax Credits/Payments – Deduct the total tax withheld and any other applicable payments.

  3. Net Tax Payable/Overpayment – Determine if you have a tax payable or an overpayment.

✅ Part IV – Details of Payment

  • Indicate your mode of payment (Cash, Bank Debit Memo, Check, Tax Debit Memo, etc.).

📊 Understanding Tax Computation: Graduated Rates vs. Flat Rate

BIR Form No. 1700 uses two types of tax computations:

🔹 Graduated Rates – Applicable to most taxpayers under the regular income tax system.
🔹 25% Flat Rate – Applicable only to Non-Resident Aliens Not Engaged in Trade or Business (NRANETB).

📚 Updated Tax Rates (Effective January 1, 2023)

  • ₱250,000 and below – 0%

  • Over ₱250,000 but not over ₱400,000 – 15% of the excess over ₱250,000

  • Over ₱400,000 but not over ₱800,000 – ₱22,500 + 20% of the excess over ₱400,000

  • Over ₱800,000 but not over ₱2,000,000 – ₱102,500 + 25% of the excess over ₱800,000

  • Over ₱2,000,000 but not over ₱8,000,000 – ₱402,500 + 30% of the excess over ₱2,000,000

  • Over ₱8,000,000 – ₱2,202,500 + 35% of the excess over ₱8,000,000

📚 Required Attachments for Filing

When filing BIR Form No. 1700, make sure to attach the following documents:

  • BIR Form 2316 – Certificate of Compensation Payment/Tax Withheld.

  • Any supporting documents for additional income, foreign tax credits, or amended returns (if applicable).

🚀 How to File BIR Form No. 1700

Once you have completed and reviewed your form, you can file through the following channels:

  1. eFPS (Electronic Filing and Payment System) – Ideal for large taxpayers or those mandated to use electronic filing.

  2. eBIRForms – Suitable for taxpayers who prefer to download and fill out the form offline before submitting it online.

  3. Manual Filing – Submit three (3) copies of the form to the BIR office or an Authorized Agent Bank (AAB).

⚠️ Penalties for Late Filing or Non-Compliance

Failure to file on time or provide accurate information may result in:

  • Surcharge: 25% of the tax due.

  • Interest: 12% per annum on unpaid tax.

  • Compromise Penalty: Based on the amount of unpaid tax.

🎯 Final Thoughts

Filing BIR Form No. 1700 correctly ensures compliance and helps avoid unnecessary penalties. Remember to download the latest version of the form, compute your taxes accurately, and file on time.

For further guidance or updates, you can visit the BIR website or consult with a tax professional.

Happy filing! 🎉


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