How to File a BIR Form 1700

The BIR Form 1700 is the form you file as an employee earning PURELY from your employment. In this article, I’ll walk you through the basics and then into the nitty-gritty of filing this form.

Why do I have to file my income tax? Isn’t my employer supposed to do this?

When your employer files for you, that’s called substituted filing. You are eligible for that if:

  1. You received purely compensation income (regardless of the amount) during the taxable year;
  2. You received your compensation only from ONE employer in the Philippines during the taxable year;
  3. The tax withheld by your employer is equal to the amount of tax you’re supposed to pay – you can check the table from BIR’s Income Tax Page and see how much is your tax due.
  4. If you’re married, your spouse also complies with all three above conditions, or receives no income;
  5. Your employer files BIR Form 1604C; and
  6. You received a Form 2316 or Certificate of Final Tax Withheld At Source (BIR Form 2306) from your employer.

If ALL of the above are TRUE, then you shouldn’t have to file your own Annual ITR. If any was UNTRUE, you will have to file your OWN Annual ITR.

You may also be eligible for sustituted filing if your sole income was subjected to final withholding tax:

  1. You are a non-resident alien not engaged in trade or business in the Philippines (i.e., those whose stay in the Philippines did not exceed 180 days in any calendar year) who are subject to a final tax of 25%;
  2. You are an alien employed by regional operating headquarters, regional or area headquarters, offshore banking units and petroleum foreign service contractors/sub-contractors whose income is already subject to a final tax of 15%.

I got a Form 2307 instead of a Form 2316, what gives?

If you received a Form 2307, you are not an employee of the company – you, my friend, are an independent contractor. Head on over to Mommy Ginger’s excellent article, How Do I File My Annual Income Tax Return, to learn how to file in your case.

There are 3 different forms? Which one should I file?

Which Annual ITR Form should I file
Figure A – Which Annual ITR Form Should You File

If you earn from your business AND from your employment, then you file a Form 1701. Go here.
If you earn PURELY from your business AND you have opted in to 8% or OSD for the taxable year, then you file a Form 1701A. Go here.
If you earn PURELY from your business AND you have NOT opted in to 8% nor OSD for the taxable year, then you file a Form 1701. Go here..
If you are earning PURELY from Compensation Income (no sidelines), then you file a Form 1700. Read on.

Ok, I’m in the right place! So how do I file?

Alright, first of all, you need to download the BIR Form 1700. Download it from here.
Second, get all your 2316’s from all your employers from the taxable year.
Lastly, get a calculator or open your calculator app on your mobile.

First step, let’s fill out this section of the form (2nd page):

Figure B – Form 1700 Part VI

You fill out a row for each employer you had within the taxable year. For Employer #1, you put the details in Row #1 in the section named Continuation of Schedule 1. Employer #2 goes to Row #2, and so on.

For the boxes highlighted above, you get the details from this section of your Form 2316:

Figure C – Mapping of Form 2316 to Form 1700

Next, add up the total compensation income and place them in the appropriate section in Form 1700 Part VI:

Figure D – Form 1700 Part 6 Totals’

Copy this SUM into Row 42 of Form 1700 Part V.

Figure E – Form 1700 – Total Gross Compensation Income

Now, let’s fill out the rest of Part V.

Figure F – Form 1700 Rows 43 and 44

Row 44 Gross Taxable Compensation Income: Value here is Row 42 – Row 43

Row 45 Other Taxable Non-Business/Non-Profession Income: If you received other taxable income from EMPLOYMENT, then enter it here. Chances are that you don’t, in which case, just enter a ZERO here.

Row 46 Total Taxable Income: Value here is Row 44 + Row 45

Row 47 Tax Due: Check how much you would have to pay based on the Graduated Income Tax table:

Figure F – Income Tax Table (2018 – 2022)

Row 54 Tax Withheld per BIR Form No 2316:

Figure G – Form 1701 Row 54

Row 55 Tax Paid in Return Previously Filed: If you filed a Form 1700 for this taxable year and you had to correct it, you would file an amendment. If you paid any amount for that filing, write down the amount here. (Note: If this IS an amendment, make sure you also tick YES in Item 2 at the very start of Form 1700). If this is NOT an amendment, keep this zero.

Row 56 Foreign Tax Credits: If you have any documentation proving you have deductible foreign tax credits, write it here. If none (or you’re unsure), keep this zero.

Row 57 Other Tax Credits/Payments: If you have any other credits/payments to deduct, write it here. If none (or you’re unsure), keep this zero.

Row 58 Total Tax Credits/Payments: This is the sum of rows 54 to 57

Row 60 Net Tax Payable/(Overpayment): This would be Item 47 minus Item 58. If this is a negative number, enclose it in parentheses.

Now we’re going back to Page 1 and filling that out…

Items 1-16 are self explanatory.

For Item 17, you can choose to file a Joint Filing OR Separate Filings. Tick the appropriate box.

Rows 26 Tax Due and 27 Less Total Tax Credits/Payments:

Figure H – Filling out Form 1701 Page 1

Row 28 Net Tax Payable/(Overpayment): Value here is Item 26 minus Item 27.

Row 29 Portion of Tax Payable for 2nd Installment: Yes if you’re payable is more than PHP 2000, you can opt to pay 50% or more NOW and then pay the rest of the amount on October 15. If you want to do that, enter the amount you want to pay LATER.

Row 30 Amount of Tax Payable: Value here is Row 28 minus Row 29.

Row 31 Surcharge: If you’re filing AFTER April 15, this would be 25% of the tax payable. If payable is zero or less, then this would be zero.

Row 32 Interest: If you’re filing AFTER April 15, apply a 12% p.a. interest rate on the tax payable. If payable is zero or less, then this would be zero.

Row 33 Compromise: If you’re filing AFTER April 15, you write down an amount based on this table:

Figure I – Compromise Table

Row 34 Total Penalties: Simply the sum of Rows 31 to 33.

Row 35 Total Amount Payable: This is the sum of Row 30 and Row 34.

Row 36 Aggregate Amount Payable: If you’re filing a JOINT filing, add up YOUR Total Amount Payable plus your SPOUSE’s Total Amount Payable.

Lastly, sign all the fields that require your signature and that’s it. You’re done. ๐Ÿ™‚

Hey, I’m a NRANETB (25% Tax) – you ignored me!

Ah, simply fill out Part V.B instead of Part V.A and that’s it! Everything else is the same. ๐Ÿ™‚

Whew! Ok, I think I got this.

Oh, if you have any amounts, payable, don’t forget to pay this at your accredited bank!

Wait, oo nga. What do I do with this form??

Make sure to file your form via eBIRForms. Once submitted, print out 3 copies, bring those copies to your RDO’s accredited bank (not just any bank), provide the docs, and the payments.

That’s it?

That’s it. You’re done. Sit back, relax, watch 100 Humans on Netflix. It’s super funny. ๐Ÿ™‚

44 thoughts on “How to File a BIR Form 1700”

  1. Is there Train law change since year of 2020?,
    I heard that those employee who had previous/two employer within the year (2020) are advice to file their 2316 return personally.
    Is taht true?
    I think this is so difficult to file by self since we do know on how to file it.

  2. Joana Claire Sagrada

    Hello, is there something wrong I did because when I was about to validate, it prompts “item 1 tax withheld should not be zero” but there is really no taxes withheld. Hope you can help. Thanks

  3. Hi! This is very helpful. Thank you.

    I have a question, Item 28 in my 1700 is (-), does that mean the difference should be returned to me? Or is that the amount I have to pay with BIR? Thank you. I’d appreciate your reply.

  4. Thanks for this, super helpful!
    Quick question though, if total taxable income is not over P250,000, meaning tax due is 0%, and I also have P 0 payables(AFAIK), but I have more than one employer for the taxable year, would I still need to file this?

    1. Hi Art! Yes, you will need to file this as you need to consolidate the incomes you received from all your employers in the taxable year.

      1. Hi Liej,

        Does that mean we have to file the form in the BIR App, but no need to pay at the bank since we have 0 payables? Cause i have the same scenario with him that i have 0 payables

  5. Very helpful!
    One question though, what if my present employer already consolidated my income and taxes with my previous employer (and tax adjustment has been made due to tax forecasting), meaning I will not pay any tax differential right? (but still need to to file the ITR 1700 form?)

  6. I changed job in 2020. 1st employer has income of 750k. I worked for 2nd employer for last month (December), so income is less than 250k. 2316 from new employer shows all income non-taxable because less than 250k.

    How do I fill 1700 section which says (Less Non-taxable income)? If I write all income from 2nd employer as non-taxable, then I dont need to pay any tax?

  7. Hello! I was struggling with the process of filing an income tax return because it’s my first time doing so. But you saved me from that. I just have an additional question tho. I switched job last March 2020 and upon totaling my income from both companies in 2020, I don’t have payable tax. I should still go to the authorized bank right? Or do I have to go directly to the RDO because I have nothing to pay anyway. I’m kinda lost on that part.

  8. Hi, I have a question regarding on my BIR 1700. I have a 3 employer last 2020. The 3rd one is my current employer. Do I need to file my first 2 employer and my current employer in the BIR 1700? If yes, I already submitted my BIR 1700 though eBIR how can I modify my form? Thank you.

  9. I already submitted my BIR 1700 through eBIR and I consolidated only my current employer tax and not all my employer last 2020 what should I do? Thank you.

  10. Good Day,

    On Row 28 of Form 1700: Total amount payable upon filing (Overpayment) it amounted to 41000, does it mean I should pay it?

    I am quite confused because it also says Overpayment, overpayment of tax?

    1. Hi Emerson!
      Row 28 is your Net Tax Payable. This should be the difference of Row 26 and 27. If it is a negative value then there would be no tax payables for you.

  11. Hi! I have 2 sources of income since July 2019 – 1 is taxable, and the other is just 20k/month (which isn’t taxable). I have not submitted a single 1700/1701 form since then. However, I never encountered any issues with BIR, nor with my employer.
    Should I just disregard this? Taxes are duly paid by my employer (Taxable income).
    Thanks in advance!

    1. Maria Millicent Dela Cruz

      Hello Jed,

      Yes, you need to pay taxes, and itโ€™s clearly stated in Section 74 in the Philippine Tax Code. It says that for as long as you receive income, regardless of the source (even from international entities), you are required to pay taxes. Again, we are seeing more freelancers pay taxes because of their need for a proof of their income which they will use to get VISAs, loans, health cards or HMO plans, etc.

      Please do not wait for the time that you will need this for your VISA. Taxumo cannot magically create an ITR for you ๐Ÿ™‚ Plus for Visa applications, what embassyโ€™s want to see is your credibility and stability, meaning you frequently and REGULARLY FILE.

      Hope this helps ๐Ÿ™‚

    2. Maria Millicent Dela Cruz

      Hello Jed,

      You should be considered as a mixed income earner then. Are you registered with BIR as a freelancer/non-licensed professional? Please send us an email to so we can further discuss your concern.

      Thank you!

    1. Maria Millicent Dela Cruz

      Hello Joanna,

      You will be able to determine your possible tax dues by entering your income and expenses and fixing your Taxumo account settings based on your preferred income tax rate type and deduction method. You may sign up for FREE by clicking on this link:

      Thank you!

  12. Hello, just want to ask. Do we need to file first in eBIRforms before paying to the bank or we can go directly to the bank and show them printed copies of BIR Form 1700? TheBIR Form 1700 in the eBIRforms is not updated (ver 2013) thus it resulted to different calculations since tax rates are different. How do I go about this? Thanks.

  13. Another question: If payment is made via GCash, what will be the next step after paying the tax due? As per the GCash site, one may electronically file for tax return through BIR’s eFPS portal. Problem is I am not qualified to register with eFPS (in my case, I am an individual earning purely compensation income from two employers within the same taxable year).

    1. Hi Neil, with Taxumo we settle the form payments through online payment channels. ๐Ÿ™‚ After that we instruct our users to upload their Income Tax Forms and attachemnts via BIR’s eAFS portal.

  14. Mark Lenczner Mendoza

    If in case na zero ang babayaran mo, pano ang process? enough na ba yung magfile sa ebirforms? or need talaga pumunta sa RDO para magfile. thank you very much

  15. Do I need to submit the BIR Form 1700 with 2316 to RDO if there were no tax credit in my 2316 form present and prev employer? BIR states that “Certificate of Income Tax Withheld (2316) issued by employers should be attached upon filing of BIR Form 1700 to validate the claim for tax credit”, hence, I was thinking not to submit since no tax credit is being claimed.

    Hope you can answer me. Thanks!

    1. Maria Millicent Dela Cruz

      Hello Cath,

      Good Morning!

      You should still submit the form 1700 because you had 2 employers for the past year. Do you need assistance with this? We also have this service. You may email us at Thank you!

  16. Hello! I got a negative value as well on my BIR1700. I switched companies last year, hence I had to file it myself. Doesn’t this mean that there is an overpayment in tax and should be refunded? Would you happen to know about the refund process? Thank you!

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