BIR Form 1701Q
BIR Form 1701Q is the Quarterly Income Tax Return filed by self-employed individuals, freelancers, sole proprietors, professionals, and mixed-income earners in the Philippines to report their income and pay taxes every quarter.
Certified by:









About Form 1701Q
Full Name | Quarterly Income Tax Return |
Issued by | Bureau of Internal Revenue (BIR) |
Current Version | January 2018 (ENCS) |
Who must File | Self-employed individuals, freelancers, professionals, sole proprietors, and mixed-income earners (with both employment and business/freelance income) must file BIR Form 1701Q to report their quarterly income and pay taxes. |
VAT Threshold | If your total gross sales/receipts exceed ₱3,000,000 in a year, you are required to register as a VAT taxpayer with the Bureau of Internal Revenue. If your sales are ₱3,000,000 or below, you are considered a Non-VAT taxpayer and are generally subject to Percentage Tax (3%) instead. |
Filing Channel | eFPS, eBIRForms, or online tax software providers (TSPs) like Taxumo. |
Deadlines
|
Previous Deadline |
Loading… |
|
Next Deadline |
May 15 |
*Dates above are the Bureau of Internal Revenue’s (BIR) official deadlines. Taxumo sets its deadlines 2-3 days prior to ensure your filings are processed and submitted on time.
Frequently Asked Questions
Taxumo makes this filing automatic and easy. Here’s how:
- Log in to your Taxumo account (or create one if you don’t have yet).
- Encode your income and expenses (or just income if you’re on 8% flat tax).
- Taxumo will automatically:
• Compute your tax due based on your chosen tax type (8% or graduated).
• Fill out the BIR Form 1701Q correctly.
• Generate the tax returns for you. - Review & file: Just click “File Now” and Taxumo will file and pay online directly to the BIR and accredited banks/e-wallets.
- You’ll receive your BIR confirmation and payment receipt in your Taxumo dashboard—no need to go to the RDO or bank.
Three times a year, covering the first three quarters of the taxable year. The fourth quarter is settled through the annual income tax return (Form 1701 or 1701A).
Yes. Even with zero income, you must file if you are registered as self-employed.


Use Taxumo today!
Automate your tax filing with Taxumo. Easily calculate your taxes, generate BIR forms and e-invoices, and track your cash flow in real-time. Pay your dues via e-wallet, card, or installments—anytime, anywhere, on any device.