{"id":9157,"date":"2021-07-23T17:16:44","date_gmt":"2021-07-23T09:16:44","guid":{"rendered":"https:\/\/qne.cloud\/ph\/?p=9157"},"modified":"2026-04-27T14:27:50","modified_gmt":"2026-04-27T06:27:50","slug":"bir-form-1702q","status":"publish","type":"post","link":"https:\/\/qne.cloud\/ph\/bir-form-1702q\/","title":{"rendered":"All About: BIR Form 1702Q"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9157\" class=\"elementor elementor-9157\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aff8568 e-flex e-con-boxed e-con e-parent\" data-id=\"aff8568\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba1c934 elementor-widget elementor-widget-spacer\" data-id=\"ba1c934\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fb0141 elementor-widget elementor-widget-heading\" data-id=\"1fb0141\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">All About: BIR Form 1702Q<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-293d371 elementor-widget elementor-widget-spacer\" data-id=\"293d371\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-01a1e35 e-flex e-con-boxed e-con e-parent\" data-id=\"01a1e35\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d282d7 elementor-widget elementor-widget-text-editor\" data-id=\"3d282d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><strong><span style=\"font-size: 14pt;\">What is BIR Form 1702Q?<\/span><\/strong><\/h2><p style=\"text-align: justify;\"><span id=\"anchor-link-who1702q\" style=\"font-size: 12pt;\"><strong>Quarterly Income Tax Return (For Corporations and Partnerships)<\/strong> or BIR Form 1702Q is a tax return intended for corporations, partnerships and non-individual taxpayers.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-203a5ac elementor-widget elementor-widget-image\" data-id=\"203a5ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/qne.cloud\/wp-content\/uploads\/sites\/7\/2021\/07\/BIR-Form-1702Q.jpg\" title=\"\" alt=\"BIR Form 1702Q\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fdf610 elementor-widget elementor-widget-text-editor\" data-id=\"8fdf610\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 14pt;\"><strong>Who must file the BIR Form?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">BIR Form 1702Q shall be filed quarterly by every corporation, partnership, joint stock companies, joint accounts, government-owned or controlled corporations, agencies, instrumentalities, and associations (except foreign corporation not engaged in trade or business in the Philippines and joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>&nbsp;<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-size: 14pt;\">When to file the BIR Form?<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Corporate Quarterly Declaration or Quarterly Income Tax Return shall be submitted on or before the 60<sup>th<\/sup> day following the close of each of the quarters of the taxable year.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>Documentary Requirements<\/strong><\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ol>\n<li><span style=\"font-size: 12pt;\">Certificate of Creditable Tax Withheld at Source (<span style=\"color: #e4ab00;\"><a style=\"color: #e4ab00;\" href=\"https:\/\/qne.cloud\/ph\/bir-form-2307\/\">BIR Form 2307<\/a><\/span>), if applicable<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Duly approved Tax Debit Memo, if applicable<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Previously filed return, if an amended return is filed for the same quarter<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>&nbsp;<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-size: 14pt;\">How to file the BIR Form?<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><strong><span style=\"font-size: 12pt;\">For Manual Filer<\/span><\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\">Fill-up the BIR Form 1702Q in triplicate copies.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Proceed to the RDO where the company is registered or to any Tax Filing Center established by the <span style=\"color: #808080;\"><a style=\"color: #808080;\" href=\"https:\/\/www.bir.gov.ph\/\" target=\"_blank\" rel=\"noopener\">BIR<\/a><\/span> and present the accomplished BIR Form 1702Q, together with the required attachments.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Receive a copy of the duly stamped and validated form from the RDO.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><span style=\"font-size: 12pt;\">For Non-eFPS Filer<\/span><\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\">Fill-up the fields in the BIR Form 1702Q in the downloaded Electronic Bureau of Internal Revenue Form (eBIRForm)<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Print the accomplished BIR Form 1702Q<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Proceed to the nearest Authorized Agent Bank (AAB) under the jurisdiction of the RDO where the company is registered and present the duly accomplished BIR Form 1702Q, together with the required attachments and payment.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">For places with no AABs in the area, proceed to the Revenue Collection Officer or duly Authorized City or Municipal Treasurer located within the ROD where the company is registered and present the duly accomplished BIR Form 1702Q, together with the required attachments and payment.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Receive a copy of the duly stamped and validated tax return and BIR prescribed deposit slip from the teller of the AABs or Electronic Revenue Official Receipt (eROR) from the Revenue Collection Officer\/duly Authorized City or Municipal Treasurer.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><span style=\"font-size: 12pt;\">For <a href=\"https:\/\/efps.bir.gov.ph\/\" target=\"_blank\" rel=\"noopener\">eFPS<\/a> Filer<\/span><\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\">Fill-up applicable fields in the BIR Form 1702Q<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">To pay electronically, click the \u201cProceed to Payment\u201d button and fill-up the required fields in the \u201ceFPS Payment Form\u201d then click the \u201cSubmit\u201d button.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Receive payment confirmation from eFPS-AABs for the successful e-filing and e-payment process.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>Filling BIR Forms and Reports should be as easy as 1, 2, and 3, with QNE!<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">If you are interested in upgrading to a BIR-Ready Online Accounting System, take your accounting to a whole new level and unleash the power of AI with&nbsp;<\/span><span style=\"text-align: start;\">N3 AI Accounting (formerly&nbsp;<\/span><span style=\"font-size: 12pt;\">QNE Cloud Accounting Software). Create your <\/span><span style=\"font-size: 12pt; color: rgb(228, 171, 0);\"><a style=\"color: #e4ab00;\" href=\"https:\/\/account.qne.cloud\/#\/passport\/register?utm_source=WS&amp;utm_medium=B&amp;utm_campaign=072021-4\">FREE&nbsp;<\/a><\/span><span style=\"text-align: start;\"><font color=\"#e4ab00\">N3 AI Accounting (formerly&nbsp;<\/font><\/span><span style=\"font-size: 12pt; color: rgb(228, 171, 0);\"><a style=\"color: #e4ab00;\" href=\"https:\/\/account.qne.cloud\/#\/passport\/register?utm_source=WS&amp;utm_medium=B&amp;utm_campaign=072021-4\">Cloud Accounting Plan<\/a>)<\/span><span style=\"font-size: 12pt;\"> now!<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>All About: BIR Form 1702Q What is BIR Form 1702Q? Quarterly Income Tax Return (For Corporations and Partnerships) or BIR Form 1702Q is a tax return intended for corporations, partnerships [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9158,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"categories":[26,20],"tags":[],"class_list":["post-9157","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bir-new-and-updates","category-blog-post"],"_links":{"self":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/9157","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/comments?post=9157"}],"version-history":[{"count":0,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/9157\/revisions"}],"wp:attachment":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/media?parent=9157"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/categories?post=9157"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/tags?post=9157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}