Capital Gains Tax Return - BIR Form 1706 - January 2018 (ENCS) - Page 1

Sep 19, 2026

Capital Gains Tax Return form for the Bureau of Internal Revenue, Republic of the Philippines, covering onerous transfer of real property classified as capital asset (taxable and exempt). Designed for use by taxpayers to enter required transaction, seller and buyer identification, address, tax reference details, and applicable eligibility selections. Includes sections for background information and tax computation, with instructions to complete entries in capital letters using black ink, mark applicable boxes, and submit multiple copies to the BIR.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Part I - Background Information

Seller and Buyer Details

Principal Residence and Intent Questions

Part II - Computation of Tax

Taxable Base Calculation

|
For BIR Use Only
BCS/
Item:
Republic of the Philippines Department of Finance Bureau of Internal Revenue
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | BIR Form No.
1706
January 2018 (ENCS)
Page 1 | | | | Capital Gains Tax Return
(For Onerous Transfer of Real Property Classified as Capital Asset-both Taxable and Exempt)
Enter all required information in CAPITAL LETTERS using BLACK ink. Mark applicable boxes with an “X”.
Two copies MUST be filed with the BIR and one held by the Taxpayer. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
1706 01/18 ENCS P1
| | | | | | | | | | | | | | |
1 Date of Transaction (MM/DD/YYYY) | | | | | | | | | | | | | | |
2 AmendYesed~~ ~~ReturnNo?~~ ~~
| | | | | | | | | | | | | 3 ATC | | | | WI 450-Individual | | | | | | | |
4 Number of
Sheet/s Attached | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | WC 450-Corporation | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Part I – Background Information

| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 5 RDO Code of Location of Property | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 6 Seller’s Name (Last Name, First Name, Middle Name for Individuals OR Registered Name for Non-Individuals)(Attach additional sheet/s, if necessary) | | | | | | | | | | | | | Seller’s Registered Address
(Indicate complete address. If branch, indicate the branch address. If the registered address is different from the current address, go to the RDO to update registered address by using BIR Form No. 1905) | | | | | | | | | | | | | | | | | | | | | | | | | Seller’s Taxpayer Identification Number (TIN) | | | | | | | | | | | | 6A | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 6B | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 6C | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 6D | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 6E | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 7 Buyer’s Name (Last Name, First Name, Middle Name for Individuals OR Registered Name for Non-Individuals)(Attach additional sheet/s, if necessary) | | | | | | | | | | | | | Buyer’s Registered Address
(Indicate complete address. If branch, indicate the branch address. If the registered address is different from the current address, go to the RDO to update registered address by using BIR Form No. 1905) | | | | | | | | | | | | | | | | | | | | | | | | | Buyer’s Taxpayer Identification Number (TIN) | | | | | | | | | | | | 7A | | | | | | | | | | |

FAQs

What transaction type does BIR Form 1706 cover?

It covers onerous transfer of real property classified as a capital asset, including both taxable and exempt portions.

What are the submission requirements for this return?

Two copies must be filed with the BIR, and one copy must be held by the taxpayer.

What key information must be provided in Part I?

Part I collects transaction date, seller and buyer names, registered addresses, TINs, and applicable eligibility questions such as principal residence and intent for individuals.

Sep 19, 2026

Upload by Olivia Brown