BIR Form No. 1702Q

BIR Form No. 1702Q


Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers


This return is filed quarterly by every corporation, partnership, joint stock companies, joint accounts, 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), government-owned or controlled corporations, agencies and instrumentalities.

Filing Date

The corporate quarterly income tax return shall be filed with or without payment within sixty (60) days following the close of each of the first three (3) quarters of the taxable year whether calendar or fiscal year.