Filing BIR Form 1700 can feel confusing because many employees in the Philippines hear two different things: “you don’t need to file because of substituted filing” and “you must file if you had two employers.” Both can be true. BIR Form 1700 is the Annual Income Tax Return for individuals earning purely compensation income, and the correct answer depends on your employment history, withholding tax, spouse situation, and whether you received taxable non-business income during the year.
This guide explains who must file BIR Form 1700, who does not need to file, what documents to prepare, how to file through eBIRForms or eFPS, how to pay any tax due, and what common mistakes to avoid.
What is BIR Form 1700?
BIR Form No. 1700 is the Annual Income Tax Return for Individuals Earning Purely Compensation Income, including certain non-business or non-profession income. The current BIR Form 1700 version is the January 2018 ENCS form, and the form itself states that it is for individuals earning purely compensation income, with three copies required if filed in paper form: two for the BIR and one for the taxpayer.
In simple terms, Form 1700 is for employees, not for people earning from a business or profession.
Use BIR Form 1700 if your income is from salaries, wages, allowances, taxable bonuses, taxable benefits, or similar employment compensation.
Do not use BIR Form 1700 if you earned business income, professional fees, freelance income, online selling income, clinic income, commissions as an independent contractor, or other self-employed income. Those usually fall under BIR Form 1701, 1701A, or 1701-MS, depending on your taxpayer classification.
Who needs to file BIR Form 1700?
You generally need to file BIR Form 1700 if you are an individual earning purely compensation income and you are not qualified for substituted filing.
The most common people who must file are:
| Situation | Do you file BIR Form 1700? | Why |
|---|---|---|
| You had only one employer for the entire year and your tax was correctly withheld | Usually no | Your employer’s filing and your BIR Form 2316 may serve as substituted filing |
| You had two or more employers in the same taxable year, even successively | Yes | Multiple employers disqualify you from substituted filing |
| You changed jobs during the year | Usually yes | This is successive employment within the same taxable year |
| You worked for two employers at the same time | Yes | This is concurrent employment |
| Your employer withheld too little or too much tax | Yes | Your tax due does not equal your tax withheld |
| You had compensation income plus taxable non-business/non-profession income not subject to final tax | Yes | You need to report income not fully covered by substituted filing |
| Your spouse is not qualified for substituted filing and you are required to file jointly or disclose spouse details | Usually yes | Spouse filing status can affect substituted filing eligibility |
| You are a non-resident alien engaged in trade or business in the Philippines earning compensation income | Yes, if applicable | BIR rules list this taxpayer type among those not qualified for substituted filing |
Revenue Regulations No. 11-2018, amending RR No. 2-98, states that employees receiving purely compensation income from only one employer in the Philippines for the calendar year, with tax correctly withheld, are not required to file BIR Form 1700. The same issuance lists those not qualified for substituted filing, including employees with two or more employers, employees whose tax was not withheld correctly, individuals with certain other non-business income, and certain non-resident aliens.
What is substituted filing?
Substituted filing means the employee does not personally file an annual income tax return because the employer’s annual filing with the BIR serves as the employee’s substitute ITR.
This applies only when all key conditions are met:
- You received purely compensation income.
- You had only one employer in the Philippines during the calendar year.
- Your income tax due equals the tax withheld by your employer.
- Your employer properly filed the required annual information return and issued BIR Form 2316.
BIR Memorandum Circular No. 01-2003 explains that under substituted filing, the employer’s annual information return is considered the employee’s substitute income tax return because it contains the same information that would have appeared in the employee’s own return. It also clarifies that BIR Form 2316 is sufficient proof of income for employees qualified for substituted filing and that Form 2316 does not need to be notarized. (Supreme Court E-Library)
For many employees, this means the signed BIR Form 2316 from the employer is the important document to keep for loans, visa applications, school requirements, employment records, or proof of income.
Legal basis for BIR Form 1700
The obligation to file an income tax return comes from the National Internal Revenue Code of 1997, as amended. Republic Act No. 10963, the TRAIN Law, amended the individual income tax rates under Section 24 of the Tax Code and introduced the tax schedule effective January 1, 2023 onward. For employees and resident individuals subject to regular graduated rates, the first ₱250,000 of annual taxable income is taxed at 0%, with higher brackets taxed progressively up to 35%. (Supreme Court E-Library)
The BIR’s substituted filing rules come from RR No. 2-98, as amended by later regulations including RR No. 11-2018. These rules explain when BIR Form 2316 and the employer’s filing can stand in place of the employee’s own BIR Form 1700.
The general filing deadline for employees not qualified for substituted filing is on or before April 15 of the following year. RR No. 11-2018 specifically states that for employees not qualified for substituted filing, BIR Form 2316 forms part of the employee’s income tax return to be filed on or before April 15 of the following year.
BIR may issue annual circulars extending or modifying procedures for a particular taxable year. For example, for the 2025 Annual Income Tax Return filing season, BIR RMC No. 30-2026 extended the filing, payment, and attachment submission deadline from April 15, 2026 to May 15, 2026. (Bir CDN)
Documents you need before filing BIR Form 1700
Prepare these before opening eBIRForms:
| Document or information | Why you need it |
|---|---|
| TIN | Required taxpayer identification |
| RDO code | Required on the return |
| Registered address | Must match or be consistent with BIR records |
| Email address | Used for electronic filing confirmation |
| BIR Form 2316 from each employer | Shows compensation income and tax withheld |
| Employer name and employer TIN | Needed in Schedule 1 of Form 1700 |
| Details of taxable non-business income, if any | Needed if reportable in Form 1700 |
| Proof of tax credits, if any | Needed if claiming credits other than Form 2316 withholding |
| Prior filed return, if amending | Needed for amended return details |
| Payment reference or proof of payment | Needed if there is tax payable |
Employers are required to furnish BIR Form 2316 to employees on or before January 31 of the succeeding calendar year, or on the day of the last compensation payment if employment ends before year-end. The certificate must show details such as employee and employer information, compensation paid, tax due, and tax withheld.
If you changed jobs, ask your previous employer for your BIR Form 2316 and give a copy to your new employer as soon as possible. RR No. 11-2018 states that in successive employment, the employee should furnish the new employer a copy of the BIR Form 2316 issued by the previous employer.
How to file BIR Form 1700 online through eBIRForms
For most individual employees who are not eFPS users, the practical way to file is through the Offline eBIRForms Package.
BIR RMC No. 20-2026 states that non-eFPS taxpayers, including those filing “No Payment” returns, shall use the Offline eBIRForms Package to file their Annual Income Tax Returns electronically. It also identifies BIR Form 1700v2018 as the latest Form 1700 version used in eBIRForms for that filing season.
Step 1: Download the latest eBIRForms package from the BIR website
Use the latest Offline eBIRForms package from the official BIR website, not an old installer saved from a previous year. BIR updates the package from time to time. For example, RMC No. 36-2026 later announced Offline eBIRForms Package Version 7.9.6.0 and advised taxpayers to download and install the latest version with improved security for e-filing submission. (Bir CDN)
Step 2: Create or update your taxpayer profile
In eBIRForms, enter your:
- TIN
- RDO code
- full name
- registered address
- date of birth
- citizenship
- civil status
- email address
- contact number
A common cause of filing problems is using a wrong RDO code or outdated registered address. If your BIR record is outdated, update your registration information using BIR Form 1905 or the available BIR online registration/update channels before filing, especially if your registered RDO is still tied to an old employer or old residence.
Step 3: Choose BIR Form 1700
Select:
BIR Form No. 1700 — Annual Income Tax Return for Individuals Earning Purely Compensation Income
Choose the correct taxable year. For example, income earned from January 1 to December 31, 2025 is filed in 2026.
Step 4: Fill out Part I — Taxpayer information
Double-check the following:
- TIN and RDO code
- taxpayer type: employee subject to regular rates or NRANETB, if applicable
- citizenship
- civil status
- spouse details, if married and required
- email address
For foreign employees, tax status matters. A resident alien generally follows the regular graduated rates for Philippine employment income, while a non-resident alien not engaged in trade or business is treated differently. The BIR Form 1700 itself has a taxpayer type box for “Employee — Regular Rates” and “NRANETB — 25%,” and the form has a separate computation section for the 25% flat rate.
Step 5: Fill out Schedule 1 — Employers and tax withheld
This is one of the most important parts of BIR Form 1700.
For each employer during the year, enter:
- employer name
- employer TIN
- compensation income subject to regular or graduated rates
- compensation income subject to 25% flat rate, if applicable
- tax withheld
Use the amounts from each BIR Form 2316. If you had two employers, do not simply copy only your latest employer’s annualized amount unless the form clearly includes previous employer income and tax withheld. Many errors happen when an employee reports only the current employer and forgets the previous employer.
Step 6: Fill out Part V — Computation of tax
Form 1700 computes:
- gross compensation income;
- less non-taxable or exempt compensation;
- gross taxable compensation income;
- other taxable non-business/non-profession income, if any;
- total taxable income;
- tax due;
- tax withheld per BIR Form 2316;
- other tax credits or payments, if applicable; and
- net tax payable or overpayment.
The form’s tax table includes the TRAIN Law rates effective January 1, 2023 onward, where taxable income not over ₱250,000 is taxed at 0%, and higher brackets apply progressively.
Step 7: Validate the return
Click Validate in eBIRForms. The system will flag required fields or inconsistent entries.
Do not submit until the form validates successfully. Review especially:
- taxable year;
- TIN and RDO code;
- employer TINs;
- total compensation income;
- tax withheld;
- tax due;
- net tax payable or overpayment; and
- email address.
Step 8: Submit electronically
After validation, submit the return through eBIRForms. Save or print the final copy.
BIR RMC No. 20-2026 advises taxpayers submitting through Offline eBIRForms to capture a screenshot of the pop-up message indicating that a system-generated email confirmation has been sent to the taxpayer’s registered email address. The screenshot may serve as proof of filing and successful submission, especially if the official email confirmation is delayed.
Keep these files:
- final PDF or printed copy of the return;
- Tax Return Receipt Confirmation email;
- screenshot of the submission pop-up;
- BIR Form 2316 from all employers;
- proof of payment, if any; and
- proof of attachment submission, if required.
How to pay tax due for BIR Form 1700
If your Form 1700 shows tax payable, pay on or before the filing deadline.
BIR’s 2026 AITR filing guidelines recognize several electronic payment platforms, including eFPS for enrolled users, LandBank Link.Biz Portal, UnionBank online or portal payment facilities, DBP PayTax Online, MyEG, and Maya. The same guidelines also allow manual over-the-counter payment with Authorized Agent Banks in certain situations, such as when the taxpayer electronically filed using eBIRForms.
Common payment options include:
| Payment method | Practical notes |
|---|---|
| eFPS-AAB | For taxpayers enrolled in eFPS |
| LandBank Link.Biz Portal | Useful for taxpayers with eligible bank or card access |
| DBP PayTax Online | May accept card or BancNet channels |
| UnionBank online or portal payment | Available for eligible UnionBank or UPAY users |
| Maya or MyEG | Often used for e-wallet or card-based payment |
| Authorized Agent Bank | Bring printed return/confirmation and pay over the counter where allowed |
| RCO in RDO | Usually for areas without AABs or limited cases under BIR rules |
If you pay online, save the payment confirmation immediately. If you pay through an AAB, keep the bank-validated copy.
Can you pay BIR Form 1700 in installments?
Yes, if the tax due qualifies. BIR Form 1700 has a line for the portion of tax payable allowed for a second installment to be paid on or before October 15, limited to 50% or less of the tax payable for employees subject to regular income tax rates. (Bir CDN)
In practice:
- Pay the first installment when filing the return.
- Record the second installment amount in the proper line of Form 1700.
- Pay the second installment on or before October 15.
- Keep proof of both payments.
This is helpful for employees who had under-withholding because of job changes, bonuses, or multiple employers.
Do you need to submit attachments?
Usually, yes, if you are not qualified for substituted filing and you are relying on BIR Form 2316 or other proof of tax credits.
The most common attachment for BIR Form 1700 is BIR Form 2316 from each employer. If you claim other credits, prepare the supporting proof.
BIR annual filing circulars may require attachments to be submitted electronically through the eAFS system within the prescribed period. RMC No. 20-2026 states that required attachments to filed annual income tax returns are covered by the circular’s attachment rules, and its annex lists documents such as BIR Form 2316, proof of payment, proof of foreign tax credits, and proof of other tax credits or payments, depending on what applies to the taxpayer. (Bir CDN)
After uploading through eAFS, keep the Transaction Reference Number or Confirmation Receipt. This is your proof that attachments were submitted.
Common mistakes when filing BIR Form 1700
1. Filing Form 1700 even if you are qualified for substituted filing
If you had one employer, purely compensation income, and correct withholding, you usually do not need to file Form 1700. Your signed BIR Form 2316 and the employer’s filing should serve the purpose.
2. Not filing because your current employer “annualized” your tax
Annualization by the current employer helps compute withholding, but it does not automatically make you qualified for substituted filing if you had two employers during the year. Employees with two or more employers concurrently or successively are specifically not qualified for substituted filing.
3. Forgetting a previous employer
If you worked for Company A from January to March and Company B from April to December, include both. Use both BIR Forms 2316.
4. Reporting gross pay instead of taxable compensation
Your gross salary is not always the same as taxable compensation. Some benefits may be non-taxable, such as statutory exclusions or properly treated de minimis benefits. Use the amounts stated in BIR Form 2316.
5. Ignoring under-withholding
If your tax withheld is less than your tax due, Form 1700 will show tax payable. Pay it by the deadline to avoid surcharge, interest, and compromise penalties.
6. Using the wrong form
If you had freelance income, professional income, online selling income, or business income, Form 1700 is usually not enough. You may need Form 1701, 1701A, or 1701-MS instead.
7. Not saving proof of electronic filing
Always save the email confirmation and screenshot of the eBIRForms pop-up. BIR expressly recognized the screenshot as proof of filing where the email confirmation is delayed.
What happens if you file late?
Late filing or late payment can lead to penalties.
Under Section 248 of the Tax Code, as amended, a 25% civil penalty may be imposed for failure to file a required return and pay the tax due on the prescribed date, or failure to pay the full amount shown on the return by the due date. (Lawphil)
Interest may also apply. RR No. 11-2018 provides that interest on unpaid tax is based on double the legal interest rate for loans or forbearance of money as set by the Bangko Sentral ng Pilipinas, and that deficiency and delinquency interest should not be imposed simultaneously.
For employees, the practical lesson is simple: even if you cannot pay immediately, do not ignore the return. Filing and paying as soon as possible usually prevents penalties from growing further.
Practical examples
Example 1: One employer, correct withholding
Maria worked for one employer for the whole year. Her employer withheld the correct tax and issued BIR Form 2316.
She is generally qualified for substituted filing. She keeps her signed Form 2316 and does not need to file Form 1700.
Example 2: Changed jobs in July
John worked for Employer A from January to June and Employer B from July to December. Both issued BIR Form 2316.
John must file BIR Form 1700 because he had two employers successively during the same taxable year.
Example 3: Two jobs at the same time
Ana worked full-time for one company and part-time as an employee for another company.
She must file BIR Form 1700 because she had concurrent employers.
Example 4: Foreigner employed in the Philippines
David is a foreign employee working in Manila. His filing depends on his Philippine tax residency and whether he is treated as a resident alien, non-resident alien engaged in trade or business, or non-resident alien not engaged in trade or business.
He should not assume that the same rule applies to all foreigners. BIR Form 1700 itself distinguishes regular-rate employees from NRANETB taxpayers subject to a 25% computation.
Example 5: Employee with freelance income
Lea is employed, but she also earns from freelance graphic design.
She should not use Form 1700 alone. Because she has business or professional income, she likely needs the appropriate annual income tax return for self-employed or mixed-income earners.
Frequently Asked Questions
Do I need to file BIR Form 1700 if I already have BIR Form 2316?
Not always. If you had only one employer in the Philippines for the year, earned purely compensation income, and your tax was correctly withheld, you are generally covered by substituted filing. If you had two or more employers, incorrect withholding, or other taxable income not covered by substituted filing, you need to file Form 1700.
I changed jobs during the year. Do I need to file BIR Form 1700?
Yes, in most cases. Employees who derive compensation from two or more employers, whether concurrently or successively, are not qualified for substituted filing and are still required to file an income tax return.
What is the deadline for BIR Form 1700?
The usual deadline is April 15 of the following year. However, BIR may issue a circular extending the deadline for a specific year, as it did for the 2025 Annual Income Tax Return filing season.
Can I file BIR Form 1700 online?
Yes. Non-eFPS taxpayers generally file electronically using the Offline eBIRForms Package, while eFPS taxpayers file through eFPS. BIR’s AITR guidelines recognize both eFPS and Offline eBIRForms as electronic filing platforms for annual income tax returns.
Do I still need to go to the RDO after filing online?
Not always. If you successfully e-file and pay electronically, you usually keep your electronic confirmations. However, if attachments are required, submit them through the prescribed eAFS process. If there is a system issue, BIR circulars may allow manual submission under specific conditions.
What if my eBIRForms email confirmation does not arrive?
Take and keep a screenshot of the eBIRForms pop-up message stating that a system-generated email confirmation has been sent. BIR RMC No. 20-2026 says this screenshot can serve as proof of filing and successful submission, particularly where the official email confirmation is delayed.
What if I have zero tax payable?
You may still need to file if you are not qualified for substituted filing. BIR RMC No. 20-2026 states that non-eFPS taxpayers, including those filing “No Payment” returns, should use eBIRForms for electronic AITR filing.
Can I file Form 1700 if I am a freelancer?
Not if the freelance income is business or professional income. Form 1700 is for purely compensation income. Freelancers, professionals, and mixed-income earners usually use Form 1701, 1701A, or 1701-MS, depending on their classification and tax method.
Do I need to notarize BIR Form 2316?
No, not for substituted filing. BIR Memorandum Circular No. 01-2003 states that BIR Form 2316 does not need to be notarized for employees qualified for substituted filing. (Supreme Court E-Library)
What should I do if my previous employer refuses to issue BIR Form 2316?
Follow up in writing with HR or payroll. Employers are required to issue BIR Form 2316 by January 31 of the succeeding year, or upon the last compensation payment if employment ended before year-end. Failure to furnish the certificate may expose the employer to BIR action upon verified complaint.
Key Takeaways
- BIR Form 1700 is for employees earning purely compensation income.
- You usually do not file Form 1700 if you qualify for substituted filing.
- You usually must file Form 1700 if you had two or more employers during the year.
- Use all BIR Forms 2316 from all employers when preparing the return.
- The usual deadline is April 15 of the following year, unless BIR issues an extension.
- Most non-eFPS employees file through the Offline eBIRForms Package.
- Save the eBIRForms confirmation email, screenshot, final return, Form 2316, and payment proof.
- If you have freelance, business, or professional income, Form 1700 is usually the wrong form.