(To be filled up by the BIR)

Document Locator Number (DLN): _______________________ Batch Control Sheet (BCS) No./Item No.:
Fill in all blank spaces. Shade all applicable circles. TO BE FILED IN THREE (3) COPIES: (1) BIR FILE COPY (2) BIR ENCODING COPY (3) TAXPAYER FILE COPY

Part 1
Contact Number E-mail Address
Line of Business Method of Deduction
Itemized Deduction
Are you availing of Tax Relief under Special or International Tax Treaty? No Yes If yes, fill out spaces below:
15A/B Investment Promotion Agency (IPA)
15C/D/E Legal Basis
15F/G/H Registered Activity/Program (Registration Number)
15I/J Special Tax Rate
Effectivity Date of Tax Relief
15K/L/M From (MM/DD/YYYY)
15N/O/P To (MM/DD/YYYY)
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
Optional Standard Deduction (40% of Item 20)(from Item 85J/K/L)*
Regular Allowable Itemized Deductions (from Item 86J/K/L)*
Special Allowable Itemized Deductions (specify) (from Item 87J/K/L/V/W/X)*

23A/B/C
23D/E/F
Allowance for NOLCO (from Item 57)
15B
15D
15G
15L
15O
15A
15C
15F
15I
15K
Legal Basis Incentive
15J
Special Rate Exempt
% %
Exempt Special Rate Regular/Normal Rate
23A
23D
24A
17A
18A
19A
21A
16A 16B
18B
17B
18C
16C
21B
22B 22A
20B
19B
20A
24C 24B
23E
23B
23F
23C
20C
19C
17C
22C
Taxpayer's Name
Number (TIN)
Background Information
Taxpayer Identification
Short Period Return? 4 Alphanumeric Tax
Code (ATC)
Yes No
Minimum Corporate Income Tax (MCIT)
16
20
9
10
11
Yes
13
5 1
2
6
No
IC 055
3
(MM/YYYY)
15
19
17
18
OR
Computation of Tax
22
23
24
21
Registered Address
15E
15H
15N
21C
Year Ended
Fiscal Calendar
Amended Return? For the
- - -
8 Date of Incorporation
(MM/DD/YYYY)
7 RDO Code
12
(Unit/Room Number/Floor)
(Lot Number Block Number Phase Number Building Number)
(Subdivision/Village)
(Municipality/City)
(Building Name)
(Street Name)
(Barangay)
(Province)
Regular/Normal Rate (Special Tax Relief)
14
Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
All information must be written in CAPITAL LETTERS.
Annual Income Tax Return
For Corporation, Partnership and Other Non-Individual Taxpayer

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 25
Net Taxable Income (Item 20 less Item 21 OR Item 25) (from Item 90J/K/L)*
Applicable Income Tax Rate (i.e., special rate or regular/normal rate)
Income Tax Due other than MCIT (Item 26 x Item 27)
Less: Share of Other Agencies
Net Income Tax Due to National Government (Item 28B less Item 29)
MCIT (2% of Gross Income in Item 20C)
Income Tax Due (MCIT in Item 31 or Normal Income Tax in Item 28C, whichever is higher)
Less: Tax Credits/Payments (attach proof)
33A Prior Year's Excess Credits Other Than MCIT
33B Income Tax Payment under MCIT from Previous Quarter/s
33C Income Tax Payment under Regular/Normal Rate from Previous Quarter/s
33D Excess MCIT Applied this Current Taxable Year
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 Income Tax Payment under Special Rate from Previous Quarter/s
33N 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)
Net Tax Payable/(Overpayment) (Item 30 less Item 33Q/ Item 32 less Item 33R)
Aggregate Tax Payable/(Overpayment) (Sum of Item 34A & 34B)
Add: Penalties
36A Surcharge
36B Interest
36C Compromise
36D Total Penalties (Sum of Items 36A, 36B & 36C)
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) To be carried over as tax credit for next year/quarter
Part III
Regular Income Tax Otherwise Due (30% of the Total of Item 23 & 26) (from Item 97J/K/L)*
Less: Income Tax Due (from Item 28) (from Item 98J/K/L)*
Tax Relief Availment before Special Tax Credit (Item 38 less Item 39) (from Item 99J/K/L)
Tax Relief Availment on Gross/Net Income (Item 26 x 30% less Item 28) (from Item 100J/K/L)
Tax Relief on Special Allowable Itemized Deductions (Item 23 x 30%) (from Item 101J/K/L)
Sub Total of Item 41 & 42 which is equal to Item 40 (from Item 102J/K/L)
Special Tax Credit (from Item 103J/K/L)
Total Tax Relief Availment (Sum ot Item 43 & 44) (from Item 104J/K/L)
Part IV
Cash/Bank Debit Memo
Check
Tax Debit Memo
Others
NOTE: Read Guidelines and Instructions on Page 4.
Details of Payment
Amount Date (MM/DD/YYYY) Drawee Bank/Agency Number
49D
48C
Breakdown of Item 40
33E
33G
33I
33K
47D
46D
47C
46C
48B
49C 49A
Particulars
Regular/Normal Rate
Regular/Normal Rate Special Rate Exempt
33M
33N
33O
33Q
34A
36A
36B
36C
36D
37
35
Exempt Special Rate
27B %
26A
% 27A
28B
35
43C 43A
40C
38C
39C
44C 44A
39A
33P
33F
33H
33J
33L
32
28C
34B
33A
33B
33C
33D
26B
45
37
36
40
44
41
42
48
49
46
34
33
32
27
29
28
31
30
38
39
42C
41A 41C
43
26
Tax Relief Availment
38B
44B
43B
46A
29
45C 45B
42B
30
31
47 47A
40B
46B
47B
41B
42A
40A
38A
45A
28A
39B
26C
33R
48A
49B
Stamp

*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.:
TO BE FILED IN THREE (3) COPIES: (1) BIR FILE COPY (2) BIR ENCODING COPY (3) TAXPAYER FILE COPY
Optional Standard Deduction (OSD)

Regular/Normal Rate
Background Information
Minimum Corporate Income Tax (MCIT)
________________________________
Computation of Tax
15M
15P
Date of Incorporation
(Building Name)
(Street Name)
(Barangay)
(Province) (Zip Code)
Regular/Normal Rate (Special Tax Relief)
November 2011 (ENCS)
BIR Form No.
1702

BIR Form No. 1702 - page 2

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

Regular/Normal Rate
Regular/Normal Rate
27C %
Tax Relief Availment
Stamp of Receiving Office/AAB and Date of Receipt
(RO's Signature/Bank Teller's Initial)

- THIS FORM IS NOT FOR SALE -
Schedule 1
Gross Income
Less: Total Deductions exclusive of NOLCO & Deductions under Special Laws
Net Operating Loss Carry Over (to Schedule 1A)
Schedule 1A




Total (Sum of Items 53C, 54C, 55C & 56C) (to Item 24)
Schedule 2




Schedule 3
Net Income/(Loss) per books
Add: Non-deductible Expenses/Taxable Other Income
Total (Sum of Items 62, 63 & 64)
Less: Non-taxable Income and Income Subjected to Final Tax
Special Deductions
Total (Sum of Items 66, 67, 68 & 69)
Net Taxable Income/(Loss) (Item 65 less Item 70)
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 issued under authority thereof.
Community Tax Certificate Number Place of Issue Date of Issue (MM/DD/YYYY)
1. a. In General Taxable Income from All Sources 7. Exempt Corporation
b. Minimum Corporate Income Tax Gross Income a. On Exempt Activities
2. Proprietary Educational Institutions Taxable Income from All Sources b. On Taxable Activities Taxable Income from All Sources
a. Proprietary Educational Institution whose gross income from unrelated trade, business 8. General Professional Partnership
or other activity exceeds fifty percent (50%) of the total gross income from all sources. Taxable Income from All Sources 9. Corporation covered by Special Law*
b. Minimum Corporate Income Tax Gross Income
3. Non-Stock, Non-Profit Hospitals Taxable Income from All Sources 1. a. In General Taxable Income from Within the Philippines
a. Non-Stock, Non-Profit Hospirals whose gross income from unrelated trade, business b. Minimum Corporate Income Tax Gross Income
or other activity exceeds fifty percent (50%) of the total gross income from all sources. Taxable Income from All Sources 2. International Carriers Gross Philippine Billing
b. Minimum Corporate Income Tax Gross Income 3. Regional Operating Headquarters* Taxable Income
4. a. Government Owned and Controlled Corporations(GOCC), Agencies & Instrumentalities Taxable Income from All Sources 4. Corporation covered by Special Law*
b. Minimum Corporate Income Tax Gross Income 5. Offshore Banking Units (OBUs)
5. a. National Government and Local Government Units (LGU) Taxable Income from Proprietary Activities a. Foreign Currency Transaction not subjected to Final Tax Gross Taxable Income on Foreign Currency Transactions not subjected to Final Tax
b. Minimum Corporate Income Tax Gross Income b. Other than Foreign Currency Transaction Taxable Income Other Than Foreign Currency Transaction
6. a. Taxable Partnership Taxable Income from All Sources 6. Foreign Currency Deposit Units (FCDU)
75 74 76
(Signature over Printed Name)
ATC
IC 010
DESCRIPTION
DOMESTIC CORPORATION
TAX RATE TAX BASE
DESCRIPTION
DOMESTIC CORPORATION
64
0%
30%
exempt
IC 055
IC 030
IC 055
ATC
69
67
30%
2%
2.5%
10%
30%
2%
10%
10%
IC 011
30%
IC 010
IC 021
RESIDENT FOREIGN CORPORATION
IC 070
IC 055
IC 020 IC 191
IC 031
IC 055
IC 040
IC 055
IC 041
2%
10%
30%
30%
2%
30%
2%
30%
IC 055
30%
2%
IC 080
IC 101
IC 190
TAX BASE TAX RATE
71
Regular/Normal Rate
68
70
57
53
54
55
56
Reconciliation of Net Income Per Books Against Taxable Income (attach additional sheet/s, if necessary)
Computation of Net Operating Loss Carry Over (NOLCO)
50
51
Computation of Available Net Operating Loss Carry Over (NOLCO) (attach additional sheet/s, if necessary)
52
Expired/Used Portion of Excess MCIT
62
63
Computation of Excess Minimum Corporate Income Tax (MCIT) of Previous Year
65
66
54C
55C
56C
59
60
61
58
51
52
Amount
53A
54A
56B
53C
57
50
Applied Previous Year Applied Current Year Expired
Net Operating Loss Net Operating Loss Carry Over (NOLCO)
55B
Year Incurred
55A
56A
Normal Income Tax as adjusted
53B
54B
Balance MCIT Still Allowable as Tax Credit Excess MCIT over Normal Income Tax as adjusted MCIT Year
53D
54D
55D
56D
President/Vice President/Principal Officer/Accredited Tax Agent
(Signature over Printed Name)
TIN of Signatory
73
Title/Position of Signatory TIN of Signatory
Treasurer/Assistant Treasurer
Title/Position of Signatory
72
Date of Issuance Date of Expiry Tax Agent Accreditation No./Atty's Roll No. (if applicable)
71B
62B
63B
64B
65B
66B
67B
69B
70B
68B

62A
63A
64A
65A
66A
67A
68A
69A
70A
71A
Special Rate
b. Minimum Corporate Income Tax Gross Income a. Foreign Currency Transacti.on not subjected to Final Tax Gross Taxable Income on Foreign Currency Transactions not subjected to Final Tax
b. Other than Foreign Currency Transaction Taxable Income Other Than Foreign Currency Transaction
*Please refer to Revenue District Offices
10%
30%
IC 055 2%
BIR Form No. 1702 - page 3

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 issued under authority thereof.
Date of Issue (MM/DD/YYYY) Amount

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
77
(Signature over Printed Name)
TAX BASE

Regular/Normal Rate

Reconciliation of Net Income Per Books Against Taxable Income (attach additional sheet/s, if necessary)
Computation of Net Operating Loss Carry Over (NOLCO)

Computation of Available Net Operating Loss Carry Over (NOLCO) (attach additional sheet/s, if necessary)

Expired/Used Portion of Excess MCIT Excess MCIT Applied this Current Taxable Year
Computation of Excess Minimum Corporate Income Tax (MCIT) of Previous Year
Expired
Net Operating Loss Carry Over (NOLCO)
Net Operating Loss (Unapplied)
53E
54E
55E
56E
Treasurer/Assistant Treasurer

Gross Taxable Income on Foreign Currency Transactions not subjected to Final Tax
Taxable Income Other Than Foreign Currency Transaction
Supplemental Form for BIR Form No. 1702 - page 1
Schedule 4
Section 1
Tax Regime (e.g., Exempt, Special, Regular)
Investment Promotion Agency (IPA)
Legal Basis
Registered Activity/Program (Registration Number)
Special Tax Rate
Effectivity Date of Tax Relief
From (MM/DD/YYYY)
To (MM/DD/YYYY)
Section 2
Sales/Revenues/Receipts/Fees (net of Sales Return, Allowances & Discounts)

Less: Cost of Sales/Services

Gross Income from Operation (Item 80 less Item 81)

Add: Other Taxable Income not Subjected to Final Tax

Total Gross Income/Gross Taxable Income (Sum of Items 82 & 83)
Less: Allowable Deductions
Optional Standard Deduction (OSD) (40% of Gross Income in Item 84)

OR Allowable Itemized Deductions
Regular Allowable Itemized Deductions

Special Allowable Itemized Deductions (specify)



Allowance for NOLCO (from Item 57)
Total Itemized Deductions (Sum of Items 86, 87 & 88)
Net Taxable Income/Net Income (Item 84 less Item 85 OR Item 89)

Applicable Income Tax Rate (i.e., special or regular/normal rate)
Income Tax Due other than MCIT (Item 90 x Item 91)

Less: Share of Other Agencies

Net Income Tax Due to National Government (Item 92 less Item 93)
MCIT (2% of Gross Income in Item 84)

Income Tax Due (Normal Income Tax in Item 92 or MCIT in Item 95, whichever is higher)

Section 3
Regular Income Tax Otherwise Due (30% of the total of Items 87 & 90)

Less: Income Tax Due (from Item 92)

Tax Relief Availment before Special Tax Credit (Item 97 less Item 98)

Breakdown of Item99
Tax Relief Availment on Gross/Net Income [Item 90 x 30% less Item 92)

Tax Relief on Special Allowable Itemized Deductions (Item 87 x 30%)

Sub Total of Item 100 & 101 which is equal to Item 99

Special Tax Credit

Total Tax Relief Availment (Sum ot Item 102 & 103)

77A
79A
79N
79E
74E
75E
76E
77E
79M
79D
78D %
76D
75D
77B
74D
77D
74A
75A
76A
74C
98A
99A
100A 100C 100D. 100E
98B 98C 98D 98E
99B 99C 99D 99E
101A
102A
100B
101B
100
101
102
101D 101E 101C
102B 102C 102D 102E
98
99
Tax Relief Under Special Law/International Tax Treaty
Taxpayer's Activity Profile
74 74B
75 75B 75C
76 76B 76C
77 77C
% 78 % % 78B 78C 78A
79
79B 79C
79J 79K
Computation of Tax per Activity
79L
80 80A 80B 80C 80D 80E
81 81A 81B 81C 81D 81E
82 82A 82B 82C 82D 82E
83 83A 83B 83C 83D 83E
84 84A 84B 84C 84D 84E
85 85A 85B 85C 85D 85E

86 86A 86B 86C 86D 86E
87
Incentive Legal Basis
87A 87B 87C 87D 87E
87M
87N 87O
87P
87Q

88
88A
88B 88C
88D
88E
89
89A
89B 89C
89D
89E
90 90A 90B 90C 90D 90E
91 91A % 91B % 91C % 91D %
92 92A 92B 92C 92D 92E
93 93A 93B 93C 93E
94 94A 94B 94C 94E
95 95A 95B 95C 95D
96 96A 96B 96C
Tax Relief Availment
97 97A 97B 97C 97D 97E
103 103A 103B 103C 103D 103E
104 104A 104B 104C 104D 104E
93D
94D
95E
96D 96E
Continuation of Schedule 4
Section 1
Tax Regime (e.g., Exempt, Special, Regular)
Investment Promotion Agency (IPA)
Legal Basis
Registered Activity/Program (Registration Number)
Special Tax Rate
Effectivity Date of Tax Relief
From (MM/DD/YYYY)
To (MM/DD/YYYY)
Section 2
Sales/Revenues/Receipts/Fees (net of Sales Return, Allowances & Discounts)

Less: Cost of Sales/Services

Gross Income from Operation (Item 80 less Item 81)

Add: Other Taxable Income not Subjected to Final Tax

Total Gross Income/Gross Taxable Income (Sum of Items 82 & 83)
Less: Deductions
Optional Standard Deduction (OSD) (40% of Gross Income in Item 84)

OR Allowable Itemized Deductions
Regular Allowable Itemized Deductions

Special Allowable Itemized Deductions (specify)



Allowance for NOLCO (from Item 57)
Total Itemized Deductions (Sum of Items 86, 87 & 88)
Net Taxable Income/Net Income (Item 84 less Item 85 OR Item 89)

Applicable Income Tax Rate (i.e., special or regular/normal rate)
Income Tax Due other than MCIT (Item 90 x Item 91)

Less: Share of Other Agencies

Net Income Tax Due to National Government (Item 92 less Item 93)
MCIT (2% of Gross Income in Item 84)

Income Tax Due (Normal Income Tax in Item 92 or MCIT in Item 95, whichever is higher)

Section 3
Regular Income Tax Otherwise Due (30% of the total of Items 87 & 90)

Less: Income Tax Due (from Item 92)

Tax Relief Availment before Special Tax Credit (Item 97 less Item 98)

Breakdown of Item99
Tax Relief Availment on Gross/Net Income [Item 90 x 30% less Item 92)

Tax Relief on Special Allowable Itemized Deductions (Item 87 x 30%)

Sub Total of Item 100 & 101 which is equal to Item 99

Special Tax Credit

Total Tax Relief Availment (Sum ot Item 102 & 103)

100G
Taxpayer's Activity Profile
74 74G 74H 74I
75 75G 75H 75I
76 76G 76H 76I
77 77G 77H 77I
78 78G % 78H % 78I %
79
79G 79H 79I
79P 79Q
Computation of Tax per Activity
TOTAL EXEMPT TOTAL SPECIAL
79R
80 80G 80H 80I 80J 80K
81 81G 81H 81I 81J 81K
82 82G 82H 82I 82J 82K
83 83G 83H 83I 83J 83K
84 84G 84H 84I 84J 84K
85 85G 85H 85I 85J 85K

86 86G 86H 86I 86J 86K
87
Incentive Legal Basis
87G 87H 87I 87J 87K
87S 87T 87U 87V 87W

88
88G
88H 88I 88J 88K
89
89G
89H 89I 89J 89K
90 90G 90H 90I 90J 90K
91 91G % 91H % 91I % 91J %
92 92G 92H 92I 92J 92K
93 93G 93H 93I 93J
94 94G 94H 94I 94J
95 95G 95H 95I
96 96G 96H 96I
Tax Relief Availment
97 97G 97H 97I 97J 97K
98 98G 98H 98I 98J 98K
99 99G 99H 99I 99J 99K
100 100H 100I 100J 100K
101 101G 101H 101I 101J 101K
102 102G 102H 102I 102J 102K
103 103G 103H 103I 103J 103K
104 104G 104H 104I 104J 104K
Tax Relief Under Special Law/International Tax Treaty
Supplemental Form for BIR Form No. 1702 - page 1





























78F %
77F
76F
75F
79O
79F
74F
% 78E
100F
98F
99F
101F
102F
Tax Relief Under Special Law/International Tax Treaty
Taxpayer's Activity Profile
Computation of Tax per Activity
80F
81F
82F
83F
84F
85F
86F
87F
87R

88F
89F
90F
91E % 91F %
92F
95F
96F
Tax Relief Availment
97F
103F
104F
93F
94F
Supplemental for BIR Form No. 1702 - page 2

Taxpayer's Activity Profile
Computation of Tax per Activity
TOTAL SPECIAL TOTAL REGULAR
80L
81L
82L
83L
84L
85L
86L
87L
87X

88L
89L
90L
91K % 91L %
92L
95J
96J
Tax Relief Availment
97L
98L
99L
100L
101L
102L
103L
104L
Tax Relief Under Special Law/International Tax Treaty