(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 BasisIncentive

15J

Special RateExempt

%%

Exempt Special Rate Regular/Normal Rate

23A

23D

24A

17A

18A

19A

21A

16A 16B

18B

17B

18C

16C

21B

22B22A

20B

19B

20A

24C24B

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

51

2

6

No

IC 0553

(MM/YYYY)

15

19

17

18

OR

Computation of Tax

22

23

24

21

Registered Address

15E

15H

15N

21C

Year EndedFiscalCalendar 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 25C25

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

AmountDate (MM/DD/YYYY)Drawee Bank/Agency Number

49D

48C

Breakdown of Item 40

33E

33G

33I

33K

47D

46D

47C

46C

48B

49C49A

Particulars

Regular/Normal Rate

Regular/Normal RateSpecial RateExempt

33M

33N

33O

33Q

34A

36A

36B

36C

36D

37

35

Exempt Special Rate

27B %

26A

%27A

28B

35

43C43A

40C

38C

39C

44C44A

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

45C45B

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)

7574 76

(Signature over Printed Name)

ATC

IC 010

DESCRIPTION

DOMESTIC CORPORATIONTAX 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 BASETAX 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 CreditExcess MCIT over Normal Income Tax as adjustedMCITYear

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 ExpiryTax 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 1Schedule 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 Item 99

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 101E101C

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 78C78A

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 Item 99

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