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BIR Form 1701Q — quarterly return checklist
File every quarter, whatever your income: first quarter by 15 May, second by 15 August, third by 15 November. 15 November 2026 is a Sunday, the BIR calendar keeps that date and we found no move to Monday, so file before it.
Updated: · Next check 2027-02-02
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Income is cumulative for the year, so keep your earlier returns at hand.
Do not attach financial statements: they are not for the quarterly return.
Deadlines
The rules, with the source
| What | Deadline | Source |
|---|---|---|
| Due dates | First quarter 15 May, second 15 August, third 15 November. There is no fourth: the annual return is due 15 April | BIR Form 1701Q Guidelines |
| 15 November 2026 | It is a Sunday. The BIR calendar keeps that date and we found no move to Monday, so file before it | BIR Tax Reminder, 2 November 2026 |
| 8% option | Only if your sales are ₱3 million or less and you are not VAT-registered. Choose at registration or in your first quarterly return of the year (item 16) | RMO 23-2018 |
| No choice made | Graduated rates. The choice holds for the whole year, and you choose again each year | RMO 23-2018 |
| Graduated | Itemized or 40% OSD. No tick means itemized | BIR Form 1701Q Guidelines |
| Salary | Does not go in this return, only in the annual one | BIR Form 1701Q Guidelines |
| Late | Micro and small taxpayers: 10% surcharge and 6% a year. Others: 25% and 12%. Micro is under ₱3 million in gross sales, small under ₱20 million | R.A. 11976; RR 6-2024 |
| Payment | Online through ePay, or at any Authorized Agent Bank or RDO collection officer. Paying outside your RDO carries no penalty | RR 4-2024; RMC 87-2024 Digest |
Check BIR’s Tax Reminder page: extensions apply only to the RDOs named. Layers does not file or pay for you.
What does not exist
Be careful with these.
- “No income, no return”: File every quarter, whatever your income. If your only income is under final withholding or exempt, you do not file this form.
- “On 8% you need no books”: On 8% you still keep books and issue invoices.
Step by step
What to do, in order
1
Gather the figures
Sales for the quarter and, if you itemize, your expenses.
2
Add earlier quarters
Tax paid (item 56) and tax withheld (item 57).
3
Add your Forms 2307
Item 58, with your SAWT.
4
File electronically
eFPS if you are enrolled, otherwise eBIRForms, or BIR-certified tax software.
5
Pay
Online through ePay, or at any Authorized Agent Bank or RDO collection officer.
6
Keep the proof
Filing confirmation, proof of payment and your Forms 2307.
Questions
When is 1701Q due?
First quarter 15 May, second 15 August, third 15 November. For 2026, 15 November is a Sunday, so file before it.
Is there a fourth quarter 1701Q?
No. The annual return is due 15 April.
Do I file with zero income?
Yes. File every quarter, whatever your income.
Can I still choose 8%?
Choose at registration or in your first quarterly return of the year.
I found a mistake. What now?
Filed and paid on time? You can amend without a penalty.
Official sources
Other documents
Keep the papers in one place
Letters, receipts and notices in one folder you can share with family or a lawyer. The templates and the editor are free; Layers is free for up to 20 people.
This page helps you prepare. Check your own figures. Not tax advice.