Quick answer: Most employees with one employer and correctly withheld tax do not file an income tax return, because the employer’s filing of the certified list and your signed BIR Form 2316 count as filing (substituted filing). Self-employed people, professionals, mixed-income earners and employees with two or more employers must file, using Form 1700, 1701 or 1701A, by April 15. Compute your tax first →
This page is about filing obligations. For the certificate your employer gives you, read the BIR Form 2316 guide.
ITR versus Form 2316: what is the difference?
People often search for “ITR” when they really need their Form 2316. They are different documents.
| BIR Form 2316 | Annual ITR (1700, 1701, 1701A) | |
|---|---|---|
| What it is | Certificate of Compensation Payment / Tax Withheld | The actual annual income tax return |
| Who prepares it | Your employer | You (or your accountant) |
| Who needs it | Every employee, for loans, visas, a new employer | Those not covered by substituted filing, and the self-employed |
| Deadline | Employer gives it to you by January 31 | April 15 |
If you need the paper your bank or embassy asks for, that is the Form 2316. See how to read and get your BIR Form 2316.
Do you need to file? Substituted filing explained
Under Revenue Regulations 11-2018, an individual receiving purely compensation income, regardless of amount, from only one employer in the Philippines for the calendar year, whose tax has been withheld correctly (tax due equals tax withheld), is not required to file Form 1700. The employer’s certified list of employees qualified for substituted filing, stamped received by the BIR, is treated as the employee’s return. You show you want it by signing Form 2316.
You must still file if you are
- An employee with two or more employers, at the same time or one after the other, during the year.
- An employee whose income tax was not withheld correctly (the result is a tax payable or a refund).
- Earning other non-business, non-professional income on top of salary that is not already subject to final tax.
- A self-employed individual, freelancer or professional, or a mixed-income earner (salary plus business or professional income).
- Receiving pure compensation from one employer, but your spouse falls under one of the cases above, as the regulation lists.
- A non-resident alien engaged in trade or business in the Philippines.
Which BIR form do I use?
| Your situation | Annual form |
|---|---|
| Employee, one employer, correctly withheld | None (substituted filing, Form 2316) |
| Employee with two or more employers, or incorrect withholding | 1700 |
| Self-employed or professional using the 8% option or the 40% optional standard deduction | 1701A |
| Self-employed or professional itemizing deductions | 1701 |
| Mixed-income earner (salary plus business or professional income) | 1701 |
| Quarterly returns for the self-employed and mixed-income earners | 1701Q |
For taxable year 2025 the BIR also made available Form 1701-MS for micro and small individual taxpayers (see RMC 20-2026 and RMC 37-2026). Medium and large taxpayers use 1701 or 1701A and must file electronically. Check the BIR’s current circular for your classification.
Deadlines
- Annual return: April 15 of the following year. Income earned in 2026 is filed by April 15, 2027.
- 2025 only: the deadline for 2025 returns was moved to May 15, 2026 by RMC 30-2026 (national energy emergency). This was a one-time extension, so do not assume it repeats.
- Quarterly returns (1701Q): generally May 15, August 15 and November 15. There is no fourth-quarter return; the annual return takes its place.
- For employees: the employer gives Form 2316 by January 31, and files the certified list with the BIR by February 28.
Filing or paying late can trigger a surcharge (generally 25%), interest and a compromise penalty, so file on time even when no tax is due. Lower rates apply to micro and small taxpayers under the EOPT Act.
How to file
- Know your numbers. Add up your income and tax withheld, and estimate the tax with the Income Tax Calculator. Freelancers can compare graduated rates with the 8% option.
- Gather documents. Form 2316 from every employer, Form 2307 from clients who withheld tax on your fees, official receipts and, for the 8% option, proof you elected it in your first quarter. See expanded withholding tax.
- Prepare the return. Most individuals use the free Offline eBIRForms Package; taxpayers enrolled in eFPS file there. Choose the right form from the table.
- Submit electronically and keep the confirmation email.
- Pay any tax due through an authorized agent bank or a BIR-accredited online payment channel, by the deadline.
- Keep records such as the filed return, confirmation, Form 2316 and receipts for at least three years.
New taxpayers register with their Revenue District Office first (self-employed and mixed-income earners use Form 1901) and get a TIN. Employees receive a TIN through their employer at the start of work.
Worked examples
Example 1: single employer, ₱30,000 a month. Annual taxable pay ₱330,600, tax ₱12,090, withheld ₱12,090. You are covered by substituted filing. Sign your Form 2316 and keep it.
Example 2: two employers. ₱30,000 a month at Company A until June and at Company B from July. Without your old Form 2316, Company B undercounts your income and may refund its withholding. You are not qualified for substituted filing and must file Form 1700 by April 15 with both certificates and pay the shortfall. See tax refund in the Philippines.
Example 3: freelancer with ₱600,000 in receipts. Choose the 8% option in the first quarter: tax is 8% × (₱600,000 − ₱250,000) = ₱28,000, against ₱62,500 under graduated rates with no deductions. File 1701Q in May, August and November, then Form 1701A by April 15.
Example 4: salary plus a sideline. ₱40,000 a month salary plus ₱200,000 of freelance income. You are a mixed-income earner: Form 1701 and quarterly 1701Q for the sideline. The 8% option is possible on the sideline, but the ₱250,000 deduction is not available because your salary already uses it.
If too much was withheld
If your employer over-withheld, the excess is normally returned in the December year-end adjustment. See the tax refund guide, or estimate it with the Withholding Tax Calculator.
Related guides
- BIR Form 2316 explained →
- Income tax in the Philippines: complete guide →
- Tax refund in the Philippines →
- Expanded withholding tax for freelancers →
Source: Bureau of Internal Revenue (BIR), Revenue Regulations No. 11-2018 (Sec. 2.83.1 and 2.83.4) and RMC 30-2026 (2025 deadline extension). Last checked 17 October 2026. Procedures and deadlines can change; confirm on the BIR website or with a tax professional. For guidance only.