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BIR Form 1701Q: Quarterly Return Checklist
Name: [Your name]. Quarter: [Quarter]. Tax method: [Method].
1. What you need
☐ Sales for the quarter and, if you itemize, your expenses.
☐ Earlier quarters this year: tax paid (item 56) and tax withheld (item 57).
☐ Forms 2307 for this quarter (item 58), with your SAWT.
☐ Last year’s overpayment, if any (item 55).
☐ Tax Debit Memo or proof of other payments, if any. Authorization, if someone files for you.
2. The form
– Form 1701Q, January 2018 version: the one on the BIR Forms page. Income is cumulative for the year.
– Salary does not go in this return, only in the annual one.
– 8% instead of graduated rates: only if your sales are ₱3 million or less and you are not VAT-registered. Choose at registration or in your first quarterly return of the year (item 16).
– No choice made means graduated rates. The choice holds for the whole year, and you choose again each year.
– Graduated: itemized or 40% OSD. No tick means itemized.
3. Your application
– File every quarter, whatever your income. If your only income is under final withholding or exempt, you do not file this form.
– Financial statements are not attached to the quarterly return.
4. Where to file
– Electronic filing: eFPS if you are enrolled, otherwise eBIRForms, or BIR-certified tax software. Paper only when BIR says the platforms are down.
– Pay online through ePay, or at any Authorized Agent Bank or RDO collection officer. Paying outside your RDO carries no penalty.
– Attachments go through eAFS or eSubmission. Your RDO’s eLounge can help.
5. Time limits
– First quarter 15 May, second 15 August, third 15 November. There is no fourth: the annual return is due 15 April.
– 15 November 2026 is a Sunday. The BIR calendar keeps that date and we found no move to Monday, so file before it.
– Check BIR’s Tax Reminder page: extensions apply only to the RDOs named.
– Late? Micro and small taxpayers: 10% surcharge and 6% a year. Others: 25% and 12%. Micro is under ₱3 million in gross sales, small under ₱20 million.
6. Keep it
– Keep the filing confirmation, proof of payment and your Forms 2307.
– On 8% you still keep books and issue invoices.
– Filed and paid on time and found a mistake? You can amend without a penalty.
Due date [Due date]
Filed through [Filed through]
Paid on [Paid on]
Source: BIR Form 1701Q and Guidelines (January 2018); RMO 23-2018; RR 4, 6 and 8-2024 and RMC 87-2024, 91-2024, 20-2026, 89-2026 (BIR digests and scans); Tax Reminder, bir.gov.ph; R.A. 11976, lawphil.net. Not confirmed: whether the ₱3 million limit changed by 2026. Checked 02.11.2026. Not legal advice.