This document provides information about BIR Form 1701-A, the income tax return form that must be filed in the Philippines. It discusses who must file the form based on income thresholds for different filing statuses. It also outlines when and where the form must be filed each year, noting it is due by April 15 to the local Revenue District Officer. The document explains what factors like exemptions, deductions, and the nature of income affect the tax computation. It defines gross compensation income and gross income for tax purposes.

3. A REPORT IN
MATH1a

4. BIR Form 1701-A

5. What is BIR FORM?
www.diamond.com/birform/video
Created by: Roiden Fredrich M.
Fernandez and Group 4
Who will file?
www.diamond.com/birform/whowillfile
Created by: Roiden Fredrich M. Fernandez and
Group 4
BIR Form 1701-A
When and Where to file?
www.diamond.com/birform/whenandwheretofile
Created by: Roiden Fredrich M. Fernandez and
Group 4

6. Who will file?
BIR FORM 1701-A is the form to be filled by
every resident citizen for alien whose gross
compensation income from all sources exceed:
a) ₱6,000 if single, a widow or widower, or
married individuals legally separated with no
dependent.

7. b) ₱7,500 if head of the family either unmarried
or legally separated man or woman or any people
that dependent on him/her for their chief support.
c) ₱12,000 for married but not legally
separated.

8. BIR FORM 1701 shall be filed by the following
individuals regardless of the amount gross income:
a) Resident Citizen engaged in business or in
the practice of a profession within or without the
Philippines.
b) Nonresident citizen engaged in business or
in the practice of a profession within the Philippines.
c) Resident Alien engaged in business or in the
practice of a profession within the Philippines.

10. When and Where to File?
The return of any individual specified shall be
filed on or before the fifteenth (15th) day of April of
each year covering income for the preceding taxable
year.
These returns must be filed on or before due
date with the Revenue District Officer or his duly
authorized collection agent usually the municipal
treasurer in the municipality where the taxpayer has
his legal residence or principal place of business.

11. Factors to Consider in Computing the
Income Tax Due
The computation of the income tax due is
affected by the following:
a) nature of compensation
b) exemptions
c) allowed deductions
For income tax purposes, income can be
classified as gross compensatiom income and gross
income

12. Gross Compensation Income
is income from an employee-employer
relationship and includes any remuneration paid by
the employer or the manager for service rendered by
an employee or the worker.

13. Gross Income
includes gains, profits, and income in any form
derived from:
a) profession, vocation, trade, business,
and commerce
b) sales or dealings in real or personal property
c) interest, rents, dividends, or securities
d) transaction of any business carried for profit

15. Questions?
When and Where to File?
Who will file? List of Major Forms
More info about income tax return? The End

19. I
m
s
Foreign
Business