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["   (To be filled up by the  BIR)"]
[null,"DLN:",{"$nulls":28},"PSIC:"]
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[{"$nulls":31}," "]
["      Fill in all applicable spaces. Mark all appropriate boxes with an “X”."]
[1,"For the                        Calendar           Fiscal",{"$nulls":10},3,"Quarter",{"$nulls":8},"4","Amended Return?",null,null,"5","No. of sheets attached"]
[2,"Year Ended                              "]
["  ( MM / YYYY )",{"$nulls":14},"1st",null,"2nd",null,"   3rd",null,null,"                Yes          No"]
["Part I                                                               ",null,"B a c k g r o u n d    I n f o r m a t i o n"]
["6","TIN",{"$nulls":15},"7","RDO Code",{"$nulls":4},"         8   Line of Business"]
[]
["9","Taxpayer's Name",{"$nulls":26},"10","Telephone No."]
[{"$nulls":15}," "," ",{"$nulls":13}," "," "]
[]
["11","Registered Address",{"$nulls":26},"12","Zip Code"]
[]
[]
["13","Are you availing of tax relief under ",{"$nulls":26},"14 ATC"]
[null,"Special Law / International Tax Treaty?",{"$nulls":10},"Yes",null,null,"No     If yes, specify"]
["Part II",null,"C o m p u t a t I o n   o f   T a x"]
[]
["Declaration This Quarter",{"$nulls":10},"            E X E M P T",{"$nulls":8},"T A X A B L E"]
[{"$nulls":20},"            Special Rate",{"$nulls":5},"Regular Rate"]
["15","Sales/Revenues/Receipts/Fees",{"$nulls":7},"15A",{"$nulls":9},"15B",{"$nulls":5},"   15C"]
[]
["16","    Less:  Cost of Sales/Services",{"$nulls":7},"16A",{"$nulls":9},"16B",{"$nulls":5},"   16C"]
[]
["17","Gross Income",{"$nulls":7},"17A",{"$nulls":9},"17B",{"$nulls":5},"   17C"]
[]
["18","    Add:  Other Non-Operating and Taxable Income ",{"$nulls":17},"18A",{"$nulls":5},"   18B"]
[]
["19","Total Gross Income",{"$nulls":7},"19A",{"$nulls":9},"19B",{"$nulls":5},"   19C"]
[]
["20","    Less:  Deductions",{"$nulls":7},"20A",{"$nulls":9},"20B",{"$nulls":5},"   20C"]
[]
["21","Taxable Income This Quarter",{"$nulls":17},"21A",{"$nulls":5},"   21B"]
[]
["22","    Add:  Taxable Income from Previous Quarter(s) ",{"$nulls":17},"22A",{"$nulls":5},"   22B"]
[]
["23","Total Taxable Income to Date",{"$nulls":17},"23A",{"$nulls":5},"   23B"]
[]
["24","Tax Rate",{"$nulls":17},"24A",{"$nulls":5},"   24B"]
[]
["25","Tax Due",{"$nulls":17},"25A",{"$nulls":5},"   25B"]
[]
[26,"     Less:  Share of Other Agencies (RA 7916 / 8748 etc.)",{"$nulls":17},26]
[]
[27,"Tax due to the BIR on transaction under Special Rate (Item 25A less 26)",{"$nulls":17},27]
[]
[28,null,"[Aggregate Tax Due - (Sum of Items 25B and 27 )]",{"$nulls":20},"   28"]
[]
[29,"    Less:  Tax Credits/Payments"]
[null,"29A         Prior Year's Excess Credits",{"$nulls":21},"   29A"]
[null,"29B         Tax Payment(s) for the Previous Quarter(s) ",{"$nulls":21},"   29B"]
[null,"29C","         Creditable Tax Withheld for the Previous Quarter(s)",{"$nulls":20},"   29C"]
[null,"29D         Creditable Tax Withheld Per BIR Form No. 2307 for this Quarter",{"$nulls":21},"   29D"]
[null,"29E         Tax paid in Return Previously Filed, if this is an Amended Return",{"$nulls":21},"   29E"]
[null,"29F         Total Tax Credits/Payments (Sum of Items 29A, 29B, 29C, 29D and 29E)",{"$nulls":21},"   29F"]
[]
["30","Tax Payable/(Overpayment)(Item 28 less Item 29F)",{"$nulls":21},"   30"]
["31","    Add:     Penalties"]
[null,"               Surcharge           ",{"$nulls":8},"     Interest",{"$nulls":6},"        Compromise"]
["   31A",{"$nulls":7},"  31B",{"$nulls":7},"         31C",{"$nulls":6},"    31D"]
[]
["32","Total Amount Payable (Overpayment)(Sum of Items 30 and 31D)",{"$nulls":21},"    32"]
[]
[null,"We declare, under the penalties of perjury that this return has been made in good faith, verified by us, and to the best of our 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,null,33,{"$nulls":19},34]
[{"$nulls":3},"President/Vice President/Principal Officer/Accredited Tax Agent/",{"$nulls":19},"Treasurer/Assistant Treasurer"]
[{"$nulls":3},"(Signature over printed Name)",{"$nulls":19},"(Signature over printed Name)"]
[]
[]
[{"$nulls":3},"Title/Position of Signatory",{"$nulls":8},"TIN of Signatory",{"$nulls":10},"Title/Position of Signatory"]
[]
[null,"Tax Agent Acc. No./Atty's Roll No. (if applicable)",{"$nulls":10},"Date of Issuance",{"$nulls":5},"Date of Expiry",{"$nulls":4},"TIN of Signatory"]
[]
["Part III",null,null,"D e t a i l s   of   P a y m e n t",{"$nulls":25},"Stamp of Receiving"]
[{"$nulls":3},"      Drawee Bank/",{"$nulls":12},"        Date",{"$nulls":12},"Office/AAB and"]
["Particulars",null,null,"          Agency",{"$nulls":6},"             Number",{"$nulls":4},"    MM",null,"DD        YYYY",{"$nulls":5},"                Amount",{"$nulls":5},"Date of Receipt"]
["35","Cash/Bank",null,"35A",{"$nulls":4}," 35B",{"$nulls":5},"35C",{"$nulls":6},"   35"]
["         Debit Memo"]
["36","Check",null,"36A",{"$nulls":4}," 36B",{"$nulls":5},"36C",{"$nulls":6},"  36D",{"$nulls":7},"(RO's Signature/"]
[]
["37","Tax Debit",{"$nulls":6}," 37A",{"$nulls":5},"37B",{"$nulls":6},"  37C",{"$nulls":7},"Bank Teller's Initial)"]
[null,"   Memo"]
["38","Others",null,"38A",{"$nulls":4}," 38B",{"$nulls":5},"38C",{"$nulls":6},"  38D "]
[]
["Machine Validation/Revenue Official Receipt Details (If not filed with the bank)"]

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[{"$nulls":24},"BIR FORM 1702Q (ENCS) - PAGE 2"]
["ATC","  Description",{"$nulls":5},"  Tax Rate",null,null,"Tax Base",{"$nulls":5},"ATC",null,"  Description",{"$nulls":4},"  Tax Rate",null,"Tax Base"]
[null,"DOMESTIC"]
[null,"CORPORATION"]
["IC 010","1. In General",{"$nulls":7}," ",{"$nulls":6},"IC 020",null,"6. Taxable Partnership"]
[null,"a.   January 1- October 31, 2005",{"$nulls":5},{"v":0.32,"d":"32%"},{"$nulls":10},"a.    January 1 - October 31, 2005",{"$nulls":4},{"v":0.32,"d":"32%"},null," On Taxable "]
[null,"      November 1, 2005 - December 31, 2008",{"$nulls":5},{"v":0.35,"d":"35%"},null,null,"Taxable Income",{"$nulls":7},"      November 1, 2005 - December 31, 2008",{"$nulls":4},{"v":0.35,"d":"35%"},null,"  Income from "]
[null,"      January 1, 2009",{"$nulls":5},{"v":0.3,"d":"30%"},null,null,"  from All sources",{"$nulls":7},"      January 1, 2009",{"$nulls":4},{"v":0.3,"d":"30%"},null," All Sources"]
[]
["IC 055","b. Minimum Corporate Income Tax",{"$nulls":5},{"v":0.02,"d":"2%"},null,null,"Gross Income",{"$nulls":5},"IC 055",null,"b. Minimum Corporate Income Tax",{"$nulls":4},{"v":0.02,"d":"2%"},null,"On Gross Income","On Gross Income"]
["IC 030","2. Proprietary   Educational  Institutions   ",{"$nulls":5},{"v":0.1,"d":"10%"},null,null,"On Taxable Income from All sources",{"$nulls":7},"7.  Exempt Corporation"]
[{"$nulls":16},"IC 011",null," a.  On Exempt Activities",{"$nulls":4},{"v":0,"d":"0%"}]
[null,"a. Proprietary Educational Institution whose ",{"$nulls":14},"IC 010",null," b.  On Taxable Activities",{"$nulls":4},"*same rate ",null,"On Taxable Income from all sources"]
[null,"   gross income from unrelated trade,business ",{"$nulls":21},"as in 1a"]
[null,"   or other activity exceeds fifty percent (50%) of",{"$nulls":14},"IC 021",null,"8. General Professional Partnership",{"$nulls":4},"exempt"]
[null,"   the total gross income from all sources. ",{"$nulls":16},"9. Corporation covered by Special Law*"]
[null,"      January 1- October 31, 2005",{"$nulls":5},{"v":0.32,"d":"32%"},{"$nulls":10},"RESIDENT FOREIGN"]
[null,"      November 1, 2005 - December 31, 2008",{"$nulls":5},{"v":0.35,"d":"35%"},null,null,"Taxable Income",{"$nulls":7},"CORPORATION"]
[null,"      January 1, 2009",{"$nulls":5},{"v":0.3,"d":"30%"},null,null,"  from All sources",{"$nulls":5},"IC 070",null,"1. In General "]
[{"$nulls":18},"a.   January 1 - October 31, 2005",{"$nulls":4},{"v":0.32,"d":"32%"},null,"On Taxable "]
[null,"b. Minimum Corporate Income Tax",{"$nulls":5},{"v":0.02,"d":"2%"},null,null,"Gross Income",{"$nulls":7},"      November 1, 2005 - December 31, 2008",{"$nulls":4},{"v":0.35,"d":"35%"},null,"  Income from  within the  Philippines"]
["IC 031","3. Non Stock-Non Profit Hospitals",{"$nulls":5},{"v":0.1,"d":"10%"},null,null,"On Taxable Income from All sources",{"$nulls":7},"      January 1, 2009",{"$nulls":4},{"v":0.3,"d":"30%"},null," "]
[{"$nulls":16},"IC 055",null,"b.  Minimum Corporate Income Tax",{"$nulls":4},{"v":0.02,"d":"2%"},null,"On Gross Income"]
[null,"a. Non Stock-Non Profit Hospitals whose ",{"$nulls":14},"IC 080",null,"2. International Carriers",{"$nulls":4},"2.5%",null,"Gross Philippine Billing"]
[null,"   gross income from unrelated trade,business ",{"$nulls":14},"IC 101",null,"3. Regional Operating Headquarters*",{"$nulls":4},{"v":0.1,"d":"10%"},null,"On taxable Income"]
[null,"   or other activity exceeds fifty percent (50%) of",{"$nulls":16},"4. Corporation covered by Special Law*"]
[null,"   the total gross income from all sources. ",{"$nulls":14},"IC 190",null,"5. Offshore Banking",{"$nulls":4},{"v":0.1,"d":"10%"},null,"On Gross Taxable Income on"]
[null,"     January 1- October 31, 2005",{"$nulls":5},{"v":0.32,"d":"32%"},{"$nulls":10},"Units (OBU's)",{"$nulls":6},"  Foreign Currency Transaction"]
[null,"      November 1, 2005 - December 31, 2008",{"$nulls":5},{"v":0.35,"d":"35%"},null,null,"Taxable Income",{"$nulls":14},"  not subjected to Final Tax"]
[null,"      January 1, 2009",{"$nulls":5},{"v":0.3,"d":"30%"},null,null,"  from All sources"]
[{"$nulls":18},"a.   January 1 - October 31, 2005",{"$nulls":4},{"v":0.32,"d":"32%"},null,"On Taxable Income"]
[null,"c. Minimum Corporate Income Tax",{"$nulls":5},{"v":0.02,"d":"2%"},null,null,"Gross Income",{"$nulls":7},"      November 1, 2005 - December 31, 2008",{"$nulls":4},{"v":0.35,"d":"35%"},null,"  Other Than Foreign"]
["IC 040","4. GOCC, Agencies  & Instrumentalities",{"$nulls":8},"On Taxable ",{"$nulls":7},"      January 1, 2009",{"$nulls":4},{"v":0.3,"d":"30%"},null,"  Currency Transaction"]
[null,"a.   January 1 - October 31, 2005",{"$nulls":5},{"v":0.32,"d":"32%"},null,null,"  Income from "]
[null,"      November 1, 2005 - December 31, 2008",{"$nulls":5},{"v":0.35,"d":"35%"},null,null,"  All sources"]
[null,"      January 1, 2009",{"$nulls":5},{"v":0.3,"d":"30%"},{"$nulls":8},"IC 191",null,"6. Foreign Currency",{"$nulls":4},"10%",null,"On Gross Taxable Income on"]
[null,"b. Minimum Corporate Income Tax",{"$nulls":5},{"v":0.02,"d":"2%"},null,null,"On Gross Income",{"$nulls":7},"Deposit Units (FCDU's)",{"$nulls":6},"  Foreign Currency Transaction"]
["IC 041","5. National Gov't & LGU's",{"$nulls":23},"  not subjected to Final Tax"]
[null,"a.    January 1 - October 31, 2005",{"$nulls":5},{"v":0.32,"d":"32%"},null,null,"On Taxable "]
[null,"      November 1, 2005 - December 31, 2008",{"$nulls":5},{"v":0.35,"d":"35%"},null,null,"  Income from",{"$nulls":7},"a.   January 1 - October 31, 2005",{"$nulls":4},{"v":0.32,"d":"32%"},null,"On Taxable Income"]
[null,"      January 1, 2009",{"$nulls":5},{"v":0.3,"d":"30%"},null,null,"  Proprietary activities",{"$nulls":7},"       November 1, 2005 - December 31, 2008",{"$nulls":4},{"v":0.35,"d":"35%"},null,"  Other Than Foreign"]
[null,"b. Minimum Corporate Income Tax",{"$nulls":5},{"v":0.02,"d":"2%"},null,null,"On Gross Income",{"$nulls":7},"      January 1, 2009",{"$nulls":4},{"v":0.3,"d":"30%"},null,"  Currency Transaction"]
[]
[]
["*  PLEASE REFER TO REVENUE DISTRICT OFFICES"]
[]
[]
["BIR Form No.1702Q - Quarterly Income Tax Return"]
["For Corporations and Partnerships"]
["GUIDELINES AND INSTRUCTIONS"]