How to Verify if BIR Form 1701Q Was Filed in the Philippines

For individuals, estates, and trusts subject to Philippine income tax.

1) What Form 1701Q Is—and Who Files It

BIR Form 1701Q is the Quarterly Income Tax Return for:

Self-employed individuals (sole proprietors), professionals, and mixed-income earners;
Estates and trusts with Philippine-taxable income.

Employees earning purely compensation income (and not otherwise engaged in business or practice of profession) do not file 1701Q.

Deadlines (Calendar Year): 1st Qtr – May 15; 2nd Qtr – August 15; 3rd Qtr – November 15. Individuals are generally on a calendar year. (The annual return is BIR Form 1701/1701A, due on or before April 15 of the following year.)

2) What Counts as “Proof of Filing”

The BIR recognizes filing (submission of the return) as distinct from payment (settlement of tax due). To prove filing, preserve at least one of the following, depending on how you filed:

A. Filed via eFPS (Electronic Filing and Payment System)

On-screen filing confirmation immediately after submission; and/or
System-generated filing reference/transaction number; and
Downloaded/printed copy of the 1701Q generated by the system.
Separate proof of payment (bank validation/debit memo or e-payment confirmation) proves payment, not filing, but keep it together with the return.

B. Filed via eBIRForms (Online/Offline Package)

“Successful Submission”/“Return Receipt Confirmation” sent to your registered email (often with a confirmation PDF or reference number); and/or
Confirmation page/screenshot from the eBIRForms portal after online submission; and
Copy of the exact return you submitted (PDF printout from the package).
If you used the offline package, note that the local “Submitted Returns” list is not authoritative by itself—pair it with the confirmation email/reference.

C. Manual/Over-the-Counter (only if allowed)

Physically stamped “Received” copy of Form 1701Q by the Authorized Agent Bank (AAB)/Revenue Collection Officer (RCO), showing date received, receiving office, and machine/hand stamp.
Bank-validated payment form/slip (again, payment ≠ filing, but keep together).

Best evidence hierarchy: 1) BIR/e-system confirmation with reference number; 2) duly stamped “Received” return; 3) bank validation or e-payment receipt (supporting but secondary for filing).

3) How to Check if Your 1701Q Was Actually Filed

Use all that apply to your situation:

Step 1: Search Your Confirmation Trail

Email: Look for the BIR/e-system confirmation message for the specific quarter (check spam/junk). Tip: Search by your TIN, form number (1701Q), and the quarter (e.g., “Q2”, “2nd quarter”), or by your eFPS/eBIRForms account email.
Screenshots/PDFs: Locate the on-screen confirmation you saved upon submission.
Accounting files: Check your working papers or compliance folder for the quarter.

Step 2: Verify in the Filing System You Used

eFPS: Log in and navigate to your Filed Returns / Filing History for the quarter; confirm the submission date/time and reference number.
eBIRForms: If you submitted online, re-open the package and ensure the exact XML/PDF you transmitted matches the confirmation. The confirmation email/reference is the key proof.

Step 3: Match Filing to Payment (if tax due)

Confirm that the amount due on the filed 1701Q equals the amount paid, and that the payment date does not exceed the deadline. Keep the payment reference/validation with the filed return.

Step 4: If You Used a Representative or eTSP

Request from your authorized representative:
- The filing confirmation/reference,
- The PDF/XML copy of the transmitted return, and
- The payment proof (if any). Ensure you have a SPA/Authorization on file for audits and third-party verifications.

4) Lost or Missing Proof—How to Reconstruct

If you cannot find your confirmation or stamped copy:

Re-download/Re-print from the system (eFPS history or eBIRForms confirmation email).
Ask your AAB/e-payment provider for payment validation (helps corroborate, though it is not proof of filing by itself).
Visit your RDO (Revenue District Office) with your TIN, valid ID, and details (form, quarter, year) to request verification of filing in the BIR system.
If a previously stamped copy/confirmation is lost, prepare an Affidavit of Loss and request a Certified True Copy (CTC) or system extract/printout from the RDO, if available.
If not found in BIR records and the deadline has passed, promptly file the return (as Original or Amended, as the case may be) and settle penalties to mitigate exposure.

5) Understanding Confusing Scenarios

Filed but unpaid: You can prove filing with the confirmation/stamp even if payment is pending; penalties/interest may still accrue on the unpaid amount.
Paid but not filed: A payment slip alone doesn’t prove filing. You must still submit 1701Q.
Multiple filings/amendments: The latest valid return for the quarter (marked “AMENDED” if applicable) supersedes earlier filings. Keep all confirmations, but identify which return is current.
No-payment return: Even with no tax due, you must file on time; your proof is the filing confirmation or stamped return.

6) Penalties if You Didn’t File on Time

If the BIR determines the return was not timely filed, expect—generally:

Surcharge: typically 25% of the basic tax due for late filing/payment (or 50% in cases like willful neglect or false return).
Interest: imposed per annum on any unpaid basic tax, computed from the statutory due date until fully paid.
Compromise penalty: per BIR schedules, depending on the infraction and amounts involved.

Tip: If you discover non-filing, file and pay voluntarily as soon as possible. Earlier compliance generally reduces cumulative additions to tax.

7) What Third Parties Commonly Accept as Proof

For banks, lessors, LGUs, procurement, lenders, or counterparties, provide a set:

Copy of 1701Q for the relevant quarter (showing “Original” or “Amended” as applicable);
BIR/e-system filing confirmation (email/PDF/screenshot) or physically stamped copy;
Payment validation (if tax was due and paid).

If a third party needs independent confirmation, they may require your written authorization (SPA) to inquire with BIR due to data privacy.

8) Compliance Checklist—Every Quarter

Prepare working trial balance/schedules and compute quarterly tax.
Generate 1701Q in the correct system (eFPS/eBIRForms).
Submit the return on or before the quarterly deadline.
Save:
- PDF/XML of the return,
- BIR confirmation with reference number, and
- Payment proof (if any).
File supporting attachments if required (e.g., quarterly schedules).
Organize in a Quarterly Compliance Folder (per year/quarter).
If you amended, keep both the original and amended proofs, clearly labeled.

9) Record-Keeping & Prescription

Keep your returns, confirmations, and payment proofs for at least the BIR record-keeping period (many taxpayers retain up to 10 years, especially where net operating losses or potential issues exist).
The BIR’s assessment periods vary (commonly three years from the due date or date filed, whichever is later; longer in cases involving fraud or substantial underdeclaration).
Retaining complete quarterly proofs supports reconciliations with the annual return and reduces audit friction.

10) Practical Templates & Phrases

Filename convention: TIN_1701Q_2025_Q2_[Original/Amended]_YYYYMMDD_[Ref#].pdf
Cover email to a counterparty: “Attached are my BIR Form 1701Q for Q2 2025, the BIR filing confirmation with reference number, and the payment validation. Let me know if you need an authorization letter to verify with BIR.”

11) FAQs

Q: I only have the payment confirmation. Is that enough? A: No. Payment proof is not proof of filing. You need the BIR filing confirmation or stamped return.

Q: I filed via eBIRForms but didn’t receive an email. A: Check spam, verify your registered email, re-open your eBIRForms submission, and take a portal screenshot showing successful submission. If still unverifiable, coordinate with your RDO.

Q: My bookkeeper filed for me. How do I verify? A: Ask for the filing confirmation/reference and the actual copy submitted. Keep a SPA/authorization on file.

Q: I filed “No Payment.” What proof should I keep? A: The filing confirmation/stamped return for that quarter.

Q: I lost my stamped copy/confirmation. A: Prepare an Affidavit of Loss, then request a CTC or system printout from your RDO; gather bank/e-payment proofs to corroborate.

12) One-Page Quick Test

Do you have a return copy of 1701Q for the quarter?
Do you have a BIR confirmation with a reference number (or a stamped paper copy)?
If tax was due, do you have a bank/e-payment validation?
Do the numbers reconcile with your books and the annual return?

If you can answer yes to all, you’ve got solid verification.

Final Word

In Philippine practice, the gold standard for proving your 1701Q was filed is the official BIR system confirmation with a traceable reference number (or a BIR-stamped copy for manual filings), paired with payment validation when tax is due. Build a consistent quarterly workflow to capture and retain these, and you’ll be ready for third-party checks and any BIR review.