1701Qguidejuly2008 DOC Form
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People also ask
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What is the meaning of 1701Q?
1701Q - Quarterly Income Tax Return For Individuals, Estates and Trusts. Description. This return shall be filed in triplicate by the following individuals regardless of amount of gross income: 1) A resident citizen engaged in trade, business, or practice of profession within and without the Philippines.
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Who is not required to file a quarterly income tax return?
An individual whose sole income has been subjected to final withholding tax, or who is exempt from income tax pursuant to the Tax Code and other laws, is not required to file an income tax return.
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What is the income tax basis method of accounting?
What Is Tax Basis Accounting? Tax-basis accounting is based upon the Internal Revenue Code (IRC) and other pertinent revenue rulings and precedents that are in vigor. Businesses use the IRC to determine their taxable income and the tax-deductible expenses to which they're entitled.
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What is the 1701Q method of deduction?
Itemized Deduction – There shall be allowed as deduction from gross income all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on or which are directly attributable to the development, management, operation and/or conduct of the trade, business or exercise of a profession ...
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What is the tax exemption for married people in the Philippines?
An individual tax filer shall be allowed a basic personal exemption of Fifty Thousand Pesos (P50,000). In the case of married individuals where only one of the spouses is deriving income, only such spouse shall be allowed the personal exemption.
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What is the 1701Q itemized deduction?
Itemized Deduction – There shall be allowed as deduction from gross income all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on or which are directly attributable to the development, management, operation and/or conduct of the trade, business or exercise of a profession ...
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What is the meaning of 1701Q?
BIR Form 1701Q, also known as Quarterly Income Tax Return For Self-Employed Individuals, Estates and Trusts (Including those with both Business and Compensation Income) is a tax return intended for professionals and self-employed individuals who are engaged in a sole proprietorship business.
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