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How to File Your Income Tax Return (ITR) in the Philippines

Filing2 min readUpdated May 30, 2026

An income tax return, or ITR, is how you report your income for the year and settle any tax due. Which form you use depends on the kind of income you earn. Here is the plain-language version.

What an income tax return is

An income tax return summarises how much you earned in a year and how much income tax you owe, after credits for taxes already withheld. Most people who earn income are expected to account for it through a return, unless a specific rule exempts them.

Which form applies to you

The right return depends on your income type:

  • Employees earning purely compensation income generally use BIR Form 1700, though many qualify for substituted filing and do not file their own.
  • Self-employed individuals and professionals use BIR Form 1701, or the simpler Form 1701A for those on certain tax options.
  • Mixed-income earners, who have both a job and a business, generally use Form 1701.
  • Corporations and partnerships use BIR Form 1702.

How filing works

Most taxpayers prepare returns through the BIR's eBIRForms or, for larger filers, the eFPS system. Self-employed taxpayers also file quarterly returns during the year, not just one annual return.

Recent reforms have made it possible to file and pay through more channels rather than only at your home RDO. Ask AskOnward for the current forms, deadlines, and channels for your situation.

Have a specific question?

Ask AskOnward and get an answer grounded in the official BIR rules, with the current forms, fees, and steps for your situation.

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Frequently asked questions

Which ITR form should I use?
Employees on pure compensation generally use Form 1700, self-employed and professionals use Form 1701 or 1701A, mixed-income earners use 1701, and corporations use 1702. The right one depends on your income type.
What is substituted filing?
It is when a qualified employee does not file a separate annual return because the employer already filed on their behalf. Whether you qualify depends on your situation, such as having a single employer for the year.
Do self-employed people file more than once a year?
Yes. Self-employed individuals generally file quarterly income tax returns during the year in addition to the annual return. Ask AskOnward for the current deadlines.

Related guides

This guide is for general information and is not affiliated with the government. For official forms and the latest rules, see the Bureau of Internal Revenue at bir.gov.ph.