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{"sheet":"page1","index":0,"n_rows":83,"n_cols":37,"rows_kept":83,"flags":["formulas_cached_only"]}
["(To be  filled up by the BIR)"]
["DLN:",{"$nulls":9},"Taxpayer PSOC:",{"$nulls":8},"PSIC:",{"$nulls":4},"Spouse PSOC:",{"$nulls":9},"PSIC:"]
[]
[]
[]
[]
[]
["   Fill in all applicable spaces. Mark all appropriate boxes with an “X”.  "]
["1","For the Year (YYYY)",{"$nulls":9},"    2   Amended Return?",{"$nulls":17},"     3",null,null,"No. of sheets attached"]
[{"$nulls":21},"     Yes",{"$nulls":3},"     No"]
["Part I",null,"Background Information"]
["                                         Taxpayer/Filer",{"$nulls":20},"Spouse"]
[4,"TIN",{"$nulls":12},"5","RDO",{"$nulls":5},"6","TIN",{"$nulls":11},"               7   RDO"]
[{"$nulls":15},"Code",{"$nulls":19},"Code"]
[8,"Taxpayer's Name  (For Individuals)(Last Name, First Name, Middle Name) (Estates & Trusts)",{"$nulls":19},9,"Spouse's Name (Last Name, First Name, Middle Name) (If  applicable)"]
[]
[]
[10,"Registered Address",{"$nulls":19},"11","Registered Address"]
[]
[]
["12 Date of Birth (MM/DD/YYYY)",{"$nulls":8},"13","Zip Code",null,null,14,"Telephone Number",{"$nulls":6},"15","Date of Birth (MM/DD/YYYY)",{"$nulls":9},"16","Zip Code   17",null,"Telephone Number"]
[]
[18,"Line of Business/Occupation",{"$nulls":7},"19","ATC",{"$nulls":4},"Compensation",{"$nulls":5},"20","Line of Business/Occupation",{"$nulls":9},"21","ATC",null,"Compensation"]
[{"$nulls":15},"Business",{"$nulls":19},"Business"]
[{"$nulls":15},"Mixed Income",{"$nulls":19},"Mixed Income"]
[22,"Method of Deduction",{"$nulls":12},"          10 %",{"$nulls":6},"23","Method   of Deduction",{"$nulls":10},"                 10 %"]
[null,null,"     Itemized Deduction",{"$nulls":9},"  Optional Standard Deduction",{"$nulls":10},"     Itemized Deduction",{"$nulls":9},"  Optional Standard Deduction"]
["24","Exemption Status",{"$nulls":13},"         24A   Number of Qualified ",{"$nulls":10},"  24B",null,"Is the wife claiming the additional exemption for "]
[null,null,"Single ",{"$nulls":3},"Head of the Family",{"$nulls":6},"Married",null,null,"   Dependent Children",{"$nulls":9},"qualified dependent children?",{"$nulls":8},"Yes","        No"]
["25","Are you availing of tax relief under Special Law/International Tax Treaty?",{"$nulls":20},"Yes",null,null,"No",null,"If yes, specify"]
["Part II",{"$nulls":14},"       Computation of Tax"]
[{"$nulls":18},"                    Taxpayer/Filer",{"$nulls":13},"Spouse"]
["26","Gross Taxable Compensation Income (Schedule 1)  ",{"$nulls":15},"26A",{"$nulls":11},"    26B"]
["27",null,"Less:   Deductions"]
[{"$nulls":3},"Premium paid on health and/or hospitalization"]
[{"$nulls":3}," Insurance not to exceed P2,400 per  year. ",{"$nulls":13},"27A",null,"27A",{"$nulls":9},"    27B",null,null,"   27B"]
[{"$nulls":3},"Personal and Additional Exemptions",{"$nulls":13},"27C",null,"27C",{"$nulls":9},"    27D",null,null,"   27D"]
[null,null,"Total Deductions   (Sum of  27A & 27C/27B & 27D)",{"$nulls":14},"27E",null,"27E",{"$nulls":9},"    27F",null,null,"   27F"]
["28","Taxable Compensation Income/(excess of Deductions over Taxable",{"$nulls":15},"28A",null,"28A",{"$nulls":9},"    28B",null,null,"   28B"]
[null,null,"Compensation Income) (26A less 27E/26B less 27F)"]
["29","Sales/Receipt/Revenues/Fees (Schedule 2)",{"$nulls":15},"29A",null,"29A",{"$nulls":9},"    29B",null,null,"   29B"]
["30",null,"Less: Cost  of Sales/Services (Schedule 3/4)",{"$nulls":14},"30A",null,"30A",{"$nulls":9},"    30B",null,null,"   30B"]
["31","Gross Taxable Business/Profession  Income (29A less 30A/29B less 30B)",{"$nulls":15},"31A",null,"31A",{"$nulls":9},"    31B",null,null,"   31B"]
["32",null,"Add: Other Taxable  Income (Schedule  5)",{"$nulls":14},"32A",null,"  32A",{"$nulls":9},"    32B",null,null,"   32B"]
["33","Total (Sum of 31A & 32A/31B & 32B)                                           ",{"$nulls":15},"33A",null," 33A",{"$nulls":9},"    33B",null,null,"   33B"]
["34","Less: Allowable Deductions"]
[null,"    Optional Standard Deductions(Sch. 6) or Itemized Deductions (Sch. 7)",{"$nulls":15},"34A",null,"34A",{"$nulls":9},"    34B",null,null,"   34B"]
["35","Net Income (33A less 34A/33B less 34B)",{"$nulls":15},"35A",null,"35A",{"$nulls":9},"    35B",null,null,"   35B"]
["36",null,"Less: Excess of Deductions over Taxable Compensation Income (from"]
[{"$nulls":3},"Item 28A/28B) or the total deductions under line 27E/27F, ",{"$nulls":28},"   36B"]
[{"$nulls":3},"if there is no compensation Income",{"$nulls":13},"36A",{"$nulls":11},"    36B"]
["37","Taxable Business  Income (35A less 36A/35B less 36B)",{"$nulls":15},"37A",null,"   37A",{"$nulls":9},"    37B",null,null,"   37B"]
["38","Total Taxable Income(Sum of Items 28A & 37A/28B &  37B if",{"$nulls":15},"38A",null," 38A",{"$nulls":9},"    38B",null,null,"   38B"]
[null,null," line 28 results to taxable income, otherwise, 37A/37B)"]
["39","Tax Due",{"$nulls":15},"39A",null,"39A",{"$nulls":9},"    39B",null,null,"   39B"]
[null,null,"[Aggregate Tax Due (Sum of Items 39A & 39B)]",{"$nulls":18},"     39C",{"$nulls":3},"   39C"]
["40","   Less: Tax Credit/Payments"]
[null,null,"40A/B Prior Years'  Excess Credits",{"$nulls":14},"40A",null,"40A",{"$nulls":9},"    40B",null,null,"   40B"]
[null,null,"40C/D Tax  Payments for the First Three  Quarters",{"$nulls":14},"40C",null,"40C",{"$nulls":9},"    40D",null,null,"   40D"]
[null,null,"40E/F Creditable Tax  Withheld  for the First Three  Quarters",{"$nulls":14},"40E",null,"40E",{"$nulls":9},"    40F",null,null,"   40F"]
[null,null,"40G/H Creditable Tax Withheld Per BIR Form 2307 for the 4th Qtr.",{"$nulls":14},"40G",null,"40G",{"$nulls":9},"    40H",null,null,"   40H"]
[null,null,"40I/J   Tax Withheld Per BIR Form 2316",{"$nulls":14},"40I",null,"40I",{"$nulls":9},"    40J",null,null,"   40J"]
[null,null,"40K/L  Foreign Tax Credits",{"$nulls":14},"40K",null,"40K",{"$nulls":9},"    40L",null,null,"   40L"]
[null,null,"40M/N Tax Paid in Return Previously Filed, if this is  an Amended  Return",{"$nulls":14},"40M",null,"40M",{"$nulls":9},"    40N",null,null,"   40N"]
[null,"   40O/P Total Tax Credits/Payments(Sum of 40A,C,E,G,I,K,M/40B,D,F,H,J,L,N )",{"$nulls":15},"40O",null,"40O",{"$nulls":9},"    40P",null,null,"   40P"]
["41","Tax Payable (Overpayment) (Item 39A less 40O/39B less 40P)",{"$nulls":15},"41A",null,"41A",{"$nulls":9},"    41B",null,null,"   41B"]
["42","    Add: Penalties",{"$nulls":4},"Surcharge",{"$nulls":10},"42A",null,"42A",{"$nulls":9},"    42B",null,null,"   42B"]
[{"$nulls":6},"Interest",{"$nulls":10},"42C",null,"42C",{"$nulls":9},"    42D",null,null,"   42D"]
[{"$nulls":6},"Compromise",{"$nulls":10},"42E",null,"42E",{"$nulls":9},"    42F",null,null,"   42F"]
[null,null,"Total Penalties (Sum of Items 42A,C,E/42B,D,F)",{"$nulls":14},"42G",null,"42G",{"$nulls":9},"    42H",null,null,"   42H"]
["43","Total Amount Payable/ (Overpayment) (Sum of  Items 41A,42G/41B, 42H)",{"$nulls":15},"43A",null,"43A",{"$nulls":9},"    43B",null,null,"   43B"]
[null,null,"Aggregate amount Payable/(Overpayment)(Sum of Items 43A & 43B)",{"$nulls":19},"43C",null,null,"   43C"]
["       If overpayment mark one box only:",{"$nulls":10},"  To be refunded",{"$nulls":5},"To be Issued a Tax Credit Certificate",{"$nulls":10},"  To be carried over  as tax credit next year/quarter"]
["Part III",null,"D e t a i l s    o f   P a y m e n t "]
[{"$nulls":4},"Drawee Bank/",{"$nulls":11},"        Date"]
["Particulars",{"$nulls":3},"Agency",{"$nulls":5},"             Number",{"$nulls":4},"     MM",null,"DD        YYYY",{"$nulls":5},"            Amount",{"$nulls":10},"Stamp of Receiving "]
["44 Cash/Bank ",{"$nulls":20},"   44",{"$nulls":12},"Office and Date "]
["       Debit Memo",{"$nulls":33},"of  Receipt"]
["45 Check       45A",{"$nulls":7},"   45B",{"$nulls":5},"  45C",{"$nulls":6},"  45D"]
["46  Tax Debit Memo",{"$nulls":7},"   46A",{"$nulls":5},"  46B",{"$nulls":6},"  46C"]
["47 Others      47A",{"$nulls":7},"   47B",{"$nulls":5},"  47C",{"$nulls":6},"  47D"]
[]
["Machine Validation/Revenue Official Receipt Details (If not filed with the bank)"]

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[]
[]
[]
[{"$nulls":29},"BIR   Form 1701 (ENCS)-Page 2"]
["Section A",{"$nulls":3},"Sales of Goods and Services/Receipts/Profession/Compensation Income/Other Income"]
["Schedule 1",{"$nulls":3},"Gross Compensation Income"]
["Name of Employer",{"$nulls":5},"T I N",{"$nulls":4},"Tax Withheld",{"$nulls":12},"Compensation Income"]
[{"$nulls":11},"Taxpayer/Filer",{"$nulls":6},"Spouse",{"$nulls":5},"Taxpayer/Filer",{"$nulls":8},"Spouse"]
[]
[]
[]
[]
["48","Total"]
[]
["Schedule 2",{"$nulls":3},"Sales/Receipts From Business/Profession /Service(including amount received from General Professional Partnership)"]
["Taxpayer/Filer:  Business Trade Name"]
[{"$nulls":4},"Method of Accounting",{"$nulls":7},"Cash",{"$nulls":6},"Accrual",{"$nulls":6},"Others (Specify)"]
["Spouse:  Business Trade Name"]
[null,null,"  Method of Accounting",{"$nulls":9},"Cash",{"$nulls":6},"Accrual",{"$nulls":6},"Others (Specify)"]
[]
["Name of Payor",{"$nulls":5},"T I N ",{"$nulls":4},"Tax Withheld",{"$nulls":12},"Taxable  Sales/Receipts"]
[{"$nulls":11},"Taxpayer/Filer",{"$nulls":6},"Spouse",{"$nulls":5},"Taxpayer/Filer",{"$nulls":8},"Spouse"]
[]
[]
[]
[]
["49","Total "]
["50","    Add:  Gross Sales/ Receipts not subject  to Withholding Tax (EWT)"]
["51","Total Gross Sales/Receipts/Revenues/Fees"]
["52","    Less:  Sales Returns,Allowances & Discounts"]
["53","Net  Sales/Receipts/Revenues/Fees  (To Item 29)"]
[]
["Schedule 3",{"$nulls":3},"Schedule of Cost of Sales (Trading/Manufacturing)"]
[{"$nulls":18},"Taxpayer/FIler",{"$nulls":9},"Spouse"]
["54","Mdse./Finished Goods Inventory,Beginning"]
["55",null,"Add: Purchases of Mdse./Cost of Goods Manufactured"]
["56","Total Goods Available for Sale"]
["57",null,"Less: Merchandise/Finished Goods Inventory, End"]
["58","Cost of Sales (To Item 30)"]
[]
["Schedule 4",null,null,"Schedule of Cost of Sales (Service)"]
[{"$nulls":18},"Taxpayer/Filer",{"$nulls":9},"Spouse"]
["59","Direct Charges-Salaries,Wages and Benefits"]
["60","Direct Charges-Materials, Supplies and Facilities"]
["61","Direct Charges-Depreciation "]
["62","Direct Charges-Rental"]
["63","Direct Charges-Outside Services"]
["64","Direct Charges-Others"]
["65","Total Cost of Services (Sum of Items 59 to 64) (To  Item 30)"]
[]
["Schedule 5",{"$nulls":3},"Schedule of Taxable Other Income"]
["Nature of Income",{"$nulls":10},"Tax Withheld",{"$nulls":12},"Gross Receipts/Income"]
[{"$nulls":11},"Taxpayer/Filer",{"$nulls":6},"Spouse",{"$nulls":5},"Taxpayer/Filer",{"$nulls":8},"Spouse"]
[]
[]
[]
[]
["66","Total "]
["Section B",null,null,"Deductions"]
["Schedule 6",null,null,"Computation of Optional Standard Deduction"]
[{"$nulls":16},"Taxpayer/Filer",{"$nulls":10},"Spouse"]
["67","Gross Taxable Business /Profession "]
[null,null,"Related Income (from Item 31)"]
["68","Taxable Other Income (from Item 32/Schedule 5)"]
["69","Total "]
["70","10% Optional Standard Deduction (To Item 34A/34B)"]
["Schedule  7",{"$nulls":3},"Schedule of Itemized Deductions"]
["Particulars",{"$nulls":15},"Taxpayer/Filer",{"$nulls":10},"Spouse"]
["71","Salaries and Allowances"]
["72","Fringe Benefit"]
["73","SSS, GSIS, Medicare, HDMF"]
[null,"   and Other Contributions"]
["74","Commission"]
["75","Outside Services"]
{"$rows_empty":8}
[{"$nulls":29},"BIR   Form 1701 (ENCS)-Page  3"]
[{"$nulls":4},"Schedule of Itemized Deductions (continuation)"]
["Particulars",{"$nulls":15},"Taxpayer/ Filer",{"$nulls":11},"Spouse"]
["76","Advertising"]
["77","Rental"]
["78","Insurance"]
["79","Royalties"]
["80","Repairs and Maintenance"]
["81","Representation and Entertainment"]
["82","Transportation and Travel"]
["83","Fuel and Oil"]
["84","Communication, Light and Water"]
["85","Supplies"]
["86","Interest"]
["87","Taxes and Licenses "]
["88","Losses"]
["89","Bad Debts"]
["90","Depreciation"]
["91","Amortization of Intangibles"]
["92","Depletion"]
["93","Charitable Contribution"]
["94","Research and Development"]
["95","Amortization of Pension"]
[null,"   Trust Contribution"]
["96","Miscellaneous"]
["97","Total Allowable Expenses not to"]
[null,"exceed the sum of Items 31 & 32 (To Items  34A & 34B)"]
["Section C",{"$nulls":4},"Reconciliation of Net Income  Per Books  Against  Taxable Income"]
[{"$nulls":16},"Taxpayer/Filer",{"$nulls":11},"Spouse"]
["98","Net Income/(Loss) per Books"]
["99","    Add:    Other Taxable Income/Non-deductible Expenses"]
[]
[]
[]
[]
["100","Total  (Sum of  Items  98 and 99 )"]
["101","    Less: Non-taxable Income and Income Subjected to Final Tax"]
[]
[]
[]
[]
["102","              Special Deductions"]
[]
[]
[]
["103","              Total  (Sum of Items  101 and 102)"]
["104","Net Income/(Loss) Before Premium on Health and"]
[null,null," Hospitalization Insurance and Exemptions (To Item 35)"]
["Section D",{"$nulls":3},"                                                                Qualified Dependent Children"]
["Name",{"$nulls":9},"Birth Date",{"$nulls":3},"(MM/DD/YYYY)",{"$nulls":4},"Name",{"$nulls":9},"Birth Date  (MM/DD/YYYY)"]
[]
[]
["Other Dependents (to be acomplished if taxpayer is Head of the Family)"]
["Name",{"$nulls":14},"Birth Date  (MM/DD/YYYY)",{"$nulls":8},"Relationship to Taxpayer"]
[]
["   ","I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my knowledge and belief,"]
["is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. "]
[]
[null,"105",{"$nulls":19},"106"]
[null,null,"Taxpayer/Authorized Agent Signature over Printed Name",{"$nulls":19},"Title/Position of Signatory"]
[{"$nulls":19},"Date Issued"]
["Community Tax Certificate Number",{"$nulls":8},"Place of Issue",{"$nulls":9},"         MM      DD         YYYY",{"$nulls":8},"Amount"]
["107",{"$nulls":8},"108",{"$nulls":9},"109",{"$nulls":8},"110"]
{"$rows_empty":11}
[{"$nulls":29},"BIR   Form 1701 (ENCS)-Page  4"]
["If Taxable Income is:",{"$nulls":9},"Tax Due is:",{"$nulls":9},"If Taxable Income is:",{"$nulls":9},"Tax Due is:"]
[null,null,"Not over P  10,000",{"$nulls":9},"          5 %"]
["Over   P   10,000   but not over  P   30,000",{"$nulls":8},"   P  500  + 10 %  of the excess over  P 10,000",{"$nulls":9},"Over   P 140,000   but not over  P 250,000",{"$nulls":8},"   P   22,500  + 25 %  of the excess over  P 140,000"]
["Over   P   30,000   but not over  P   70,000",{"$nulls":8},"   P  2,500  + 15 %  of the  excess over P 30,000",{"$nulls":9},"Over   P 250,000   but not over  P 500,000",{"$nulls":8},"   P   50,000  + 30 %  of the excess over  P 250,000"]
["Over   P   70,000   but not over  P 140,000",{"$nulls":8},"   P   8,500  + 20 %  of the excess over  P 70,000",{"$nulls":9},"Over   P 500,000 ",{"$nulls":8},"   P 125,000  + 34 %  of the excess over  P 500,000"]
["Note : Effective January 1, 1999, the maximum rate will be changed to 33% and 32% on January 1, 2000."]
["BIR Form 1701 - Annual Income  Tax Return"]
["Guidelines  and Instructions"]