Part 3 - Income Tax , Fringe, CGT, Preferential

Form 1700

April 15

Annual ITR for Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Related Income)

Form 1701

April 15

Annual ITR for Individuals (including Mixed Income Earners), Estate, and Trusts

Form 1701-A

April 15

Annual ITR for Individuals Earning Purely from Business/Profession

(Graduate Rates with OSD or 8% Flat Income Tax Rate)

Form 1701Q

May 15, August 15, November 15

Quarterly ITR for Individuals, Estates, and Trusts

Form 1702Q

60 days after end of taxable quarter

Quarterly ITR for Corporations, Partnerships, and Other Non-Individual Taxpayers

Form 1702-RT

15th day of the 4th month following the close of the taxable year

Annual ITR for Corporation, Partnership, and Other Non-Individual Taxpayer subject to REGULAR IT Rate

Form 1702 - EX

15th day of the 4th month following the close of the taxable year

Annual ITR for Corporation, Partnership and Other Non-Individual Taxpayer EXEMPT under the Tax Code, as Amended, and Other Special Laws, with NO Other Taxable Income

Form 1702-MX

15th day of the 4th month following the close of the taxable year

Annual ITR for Corporation, Partnership and Other Non-Individual with MIXED Income Subject to Multiple Income Tax Rates or with Income Subject to SPECIAL/PREFERENTIAL RATE

Form 1603-Q

Last day of the month after the end of the quarter

Quarterly Remittance Return on Final Income Tax Withheld on Fringe Benefits Paid

Form 1706

30 days from date of sale

CGT for Real Property classified as Capital Asset

Form 1707

30 days from date of Sale

Shares of Stocks not traded through LSE

Form 1707-A

Individuals: April 15

Corporations: 15th day of the 4th month following the close of the taxable year

Annual CGT for Shares of Stocks not traded through LSE

Form 0901-D

W Preferential Taxes: Not later than the last day of the 4th month following close of the taxable year

Regular Rates: No deadline

Treaty Purposes (relief from PH income tax on dividends)