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formsphilippines. Tax Type Tax Rate Tax Base Form Where to File Deadline Income Tax 30% ( C orporation) Graduated tax rates ( Individual) Net taxable income ( C orporation) Net taxable income ( Individual) BIR Form 1702Q BIR Form 1702- RT ( C orporation) BIR Form 1701 ( Individual) BIR * within sixty ( 60 ) da ys following the close of each of the first three.