{"text_format":"3","workbook":"xls","n_sheets":1,"sheets":["Sheet1"],"not_rendered":{"images":2,"macros":1,"external_links":1,"defined_names":1},"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"Sheet1","index":0,"n_rows":97,"n_cols":35,"rows_kept":97,"merged":[[97,0,158,15],[97,18,158,35]],"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:"]
{"$rows_empty":7}
["   Fill in all applicable spaces. Mark all appropriate boxes with an “X”.  "]
["1","For the Year",{"$nulls":7},"   2  Quarter",{"$nulls":10},"      3 Amended ",{"$nulls":8},"      4  No. of sheets"]
[null,"(YYYY)",{"$nulls":12},"  1st",null,"       2nd",null,null,"     3rd",null,"   Return",{"$nulls":4}," Yes",null,null,"No",null,"   attached"]
["Part I",null,null,"B a c k g r o u n d     I n f o r m a t i o n"]
["                                         Taxpayer/Filer",{"$nulls":17},"Spouse"]
[5,"TIN",{"$nulls":11}," 6 RDO ",{"$nulls":4},"   7        TIN",{"$nulls":14},"     8  RDO"]
[{"$nulls":13},"   Code",{"$nulls":4},"  ",{"$nulls":15},"  Code"]
[9,"Taxpayer's Name(Last Name, First Name, Middle Name)(Estates & Trusts)",{"$nulls":16},"  10     Spouse's Name (Last Name, First Name, Middle Name)(If applicable)"]
[]
[]
[11,"Registered Address",{"$nulls":16},"  12     Registered Address"]
[]
[]
["13 Date of Birth (MM/DD/YYYY)",{"$nulls":7},"  14  Zip Code",{"$nulls":3},"15","Telephone Number",{"$nulls":4},"  16","Date of Birth (MM/DD/YYYY)",{"$nulls":7},"17  ","Zip Code",{"$nulls":4},"18","Telephone Number"]
[]
[19,"Line of Business/Occupation",{"$nulls":6},"20                        ",{"$nulls":3},"Compensation",{"$nulls":5},"   21 Line of Business/Occupation",{"$nulls":8},22,{"$nulls":4},"Compensation"]
[{"$nulls":8},"ATC",{"$nulls":3}," Business",{"$nulls":14},"ATC",{"$nulls":4}," Business"]
[{"$nulls":12},"Mixed Income",{"$nulls":19},"Mixed Income"]
[23,"Method of Deduction",{"$nulls":7},"                  10 %",{"$nulls":8},"   24   Method of Deduction",{"$nulls":10},"                     10%"]
[null,null," Itemized Deduction",{"$nulls":6},"  Optional Standard Deduction",{"$nulls":10},"   Itemized Deduction",{"$nulls":7},"     Optional Standard Deduction"]
["25","Are you availing of tax relief under Special Law or International Tax Treaty?",{"$nulls":18},"  Yes",null,"      No",null,"   If yes, specify"]
["Part II",{"$nulls":14},"       Computation of Tax"]
[null,null,"Declaration This Quarter",{"$nulls":12},"                    Taxpayer/Filer",{"$nulls":17},"Spouse"]
[26,"Sales/Revenues/Receipts",{"$nulls":12},"26A",{"$nulls":11},"26B"]
[27,"     Add: Amount Rec'd by a partner from General",{"$nulls":12},"27A",{"$nulls":11},"27B"]
[{"$nulls":3},"Professional Partnership (except loans)"]
["28","Total",{"$nulls":12},"28A",{"$nulls":11},"28B"]
[29,"     Less: Cost of Sales/Service ",{"$nulls":12},"29A",{"$nulls":11},"29B"]
["30","Gross Income from Operation",{"$nulls":12},"30A",{"$nulls":11},"30B"]
["31","     Add:  Other Income ",{"$nulls":12},"31A",{"$nulls":11},"31B"]
["32","Total Gross Income",{"$nulls":12},"32A",{"$nulls":11},"32B"]
["33","     Less:  Deductions",{"$nulls":12},"33A",{"$nulls":11},"33B"]
["34","Taxable Income This Quarter",{"$nulls":12},"34A",{"$nulls":11},"34B"]
["35","     Add: Taxable Income Previous Quarter(s)",{"$nulls":12},"35A",{"$nulls":11},"35B"]
["36","Taxable Income to Date",{"$nulls":12},"36A",{"$nulls":11},"36B"]
["37","Tax Due",{"$nulls":12},"37A",{"$nulls":11},"37B"]
[null,null,"[Aggregate Tax Due(Sum of Items 37A & 37B)]",{"$nulls":17},"  37C"]
["38","    Less: Tax Credit/Payments"]
[null,null,"  Prior Years'  Excess Credits",{"$nulls":11},"38A",{"$nulls":11},"38B"]
[null,null,"  Tax Payment(s)  for the Previous Quarter(s)",{"$nulls":11},"38C",{"$nulls":11},"38D"]
[]
[null,null,"  Creditable Tax Withheld for the Previous Quarter (s)",{"$nulls":11},"38E",{"$nulls":11},"38F"]
[null,null,"  Creditable Tax Withheld Per BIR Form 2307"]
[null,null,"       for this Quarter",{"$nulls":11},"38G",{"$nulls":11},"38H"]
[null,null,"  Tax Paid in Return Previously Filed, ",{"$nulls":11},"38I",{"$nulls":11},"38J"]
[null,null,"      if this is an amended return"]
[null,"     Total Tax Credits/Payments (Sum of 38A,C,E,",{"$nulls":12},"   38K",{"$nulls":11},"38L"]
[null,null,"    & G, I/ 38B,D,F,H & J)"]
["39","Tax Payable (Overpayment) ( 37A less 38K & 37B less  38L)",{"$nulls":12},"39A",{"$nulls":11},"39B"]
["40","     Add: Penalties",{"$nulls":4},"Surcharge",{"$nulls":7},"40A",{"$nulls":11},"40B"]
[{"$nulls":6},"Interest",{"$nulls":7},"40C",{"$nulls":11},"40D"]
[{"$nulls":6},"Compromise",{"$nulls":7},"40E",{"$nulls":11},"40F"]
[null,"     Total Penalties (Sum of Items 40A,C,E/40B,D,F)",{"$nulls":12},"40G",{"$nulls":11},"40H"]
["41","Total Amount Payable/ (Overpayment)(39A+40G/39B+40H)",{"$nulls":12},"41A",{"$nulls":11},"41B"]
[null,"Aggregate Amount Payable/(Overpayment) ( Sum of Items 41A &  41B)",{"$nulls":18}," 41C"]
[]
[null,"I declare under penalties of perjury, that this return has been made in good faith,  verified by me,  and  to the best  of my knowledge  and belief,"]
["is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof."]
[]
[{"$nulls":5},"42",{"$nulls":20},"43"]
[{"$nulls":7},"Taxpayer/Authorized Agent (Signature Over Printed Name)",{"$nulls":19},"     Title/Position of Signatory"]
["Part III",null,"               D e t a i l s   of   P a y m e n t"]
[{"$nulls":4},"   Drawee Bank/",{"$nulls":11},"        Date"]
["Particulars",{"$nulls":3},"        Agency",{"$nulls":5},"             Number",{"$nulls":4},"     MM",null,"DD        YYYY",{"$nulls":5},"            Amount",{"$nulls":8},"      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 ",{"$nulls":7},"   46A",{"$nulls":5},"  46B",{"$nulls":6},"  46C"]
["        Memo ............……………….."]
["47 Others        47A",{"$nulls":7},"   47B",{"$nulls":5},"  47C",{"$nulls":6},"  47D"]
[]
["Machine Validation/Revenue Official Receipt Details (If not filed with the bank)"]
[]
[]
[{"$nulls":27},"BIR FORM 1701Q (ENCS)-PAGE 2"]
["                                                                                                  TAX TABLE"]
[null,null,"If TAXABLE INCOME is:",{"$nulls":20},"TAX DUE is:"]
[null,null,"Not over P   10,000",{"$nulls":24},"5%"]
[null,null,"Over       P   10,000   but not over    P   30,000",{"$nulls":20},"P        500 + 10%   of the excess over    P    10,000"]
[null,null,"Over       P   30,000   but not over    P   70,000",{"$nulls":20},"P     2,500 + 15%   of the excess over    P    30,000"]
[null,null,"Over       P   70,000   but not over    P 140,000",{"$nulls":20},"P     8,500 + 20%   of the excess over    P    70,000"]
[null,null,"Over       P 140,000   but not over    P 250,000",{"$nulls":20},"P   22,500 + 25%   of the excess over    P  140,000"]
[null,null,"Over       P 250,000   but not over    P 500,000",{"$nulls":20},"P   50,000 + 30%   of the excess over    P  250,000"]
[null,null,"Over       P 500,000 ",{"$nulls":20},"P 125,000 + 34%   of the excess over    P  500,000"]
[]
[null,"     Note:  Effective January 1, 1999, the maximum rate will be changed to 33% and 32% on January 1, 2000."]
["BIR Form 1701Q - Quarterly Income Tax Return"]
["GUIDELINES AND INSTRUCTIONS"]