BIR Form No. 1600
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Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld under RAs 1051, 7649, 8241, 8424 and 9337
Description
This return shall be filed in triplicate by the following:
1. All government offices, bureaus, agencies or instrumentalities, local government units, government owned and controlled corporation on money payments made to private individuals, corporations, partnerships, associations and other juridical/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424 and 9337.
2. Payors to non-residents receiving income subject to value-added tax.
3. Payors to VAT registered taxpayers receiving income subject to value-added tax.
4. Payors to persons, natural or juridical, subject to percentage tax under Sec. 116 of the Tax Code, (ATC 082 & 084), if the taxpayer-payee opts to remit his percentage tax through the withholding and remittance of the same by the withholding agent-payor which option is manifested by filing the "Notice of Availment of the Option to Pay the Tax through the Withholding Process", copy-furnished the withholding agent-payor and the Revenue District Offices of both the payor and payee.
Filing Date
The withholding tax return shall be filed and the tax paid on or before the tenth (10th) day of the month following the month in which withholding was made.
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BIR Form No. 1603
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Quarterly Remittance Return of Final Income Taxes Withheld (On Fringe Benefits Paid to Employees Other than Rank and File)
Description
This return is filed by every Withholding Agent (WA / payor) who is either an individual or non-individual, required to deduct and withhold taxes on fringe benefits furnished or granted to employees other than rank and file employees subject to Final Withholding Taxes.
Filing Date
| To (Manual) |
To (EFPS) |
| On or before the tenth (10th) day of the month following the quarter in which the withholding was made |
On or before the fifteenth (15th) day of the month following the quarter in which the withholding was made | |
BIR Form No. 0613
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Payment Form -
Under Tax Compliance Verification Drive/Tax Mapping
Description
This form shall be used in paying penalties assessed under the Tax Compliance Verification Drive/Tax Mapping.
Filing Date
This form shall be accomplished everytime a penalty is due. |
BIR Form No. 1600WP
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Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators
Description
This return shall be in filed in triplicate by operators of race tracks for remittance of withholding of percentage tax on race horse prizes and winnings on horse racing bets.
Filing Date
The withholding tax return shall be filed/and the tax paid within twenty (20) days from the date the tax was deducted and withheld. |
BIR Form No. 1601C
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Monthly Remittance Return of Income Taxes Withheld on Compensation
Description
This return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on compensation paid to employees.
Filing Date
|
For the months of January to November |
To (Manual) |
To
(EFPS) |
|
A) Large and Non-large Taxpayer |
On or before the tenth (10th) day of the month following the month in which withholding was made |
In accordance with the schedule set forth in RR No. 26-2002 as follows:
Group A : Fifteen (15) days following end of the month
Group B : Fourteen (14) days following end of the month
Group C : Thirteen (13) days following end of the month
Group D : Twelve (12) days following end of the month
Group E : Eleven (11) days following end of the month |
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For the month of December |
To (Manual) |
To
(EFPS) |
| A) Large and Non-large Taxpayer |
On or before January 15 of the following year |
In accordance with the schedule set forth in RR No. 26-2002 as follows:
Group A : Fifteen (15) days following end of the month
Group B : Fourteen (14) days following end of the month
Group C : Thirteen (13) days following end of the month
Group D : Twelve (12) days following end of the month
Group E : Eleven (11) days following end of the month | |
BIR Form No. 1601E
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Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)
Description
This return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on income payments subject to Expanded / Creditable Withholding Taxes.
Filing Date
|
Manual |
EFPS |
| Large and Non-large Taxpayer |
On or before the tenth (10th) day of the month following the month in which withholding was made except for taxes withheld for the month of December which shall be filed on or before January 15 of the succeeding year. |
In accordance with the schedule set forth in RR No. 26-2002 as follows:
Group A : Fifteen (15) days following end of the month
Group B : Fourteen (14) days following end of the month
Group C : Thirteen (13) days following end of the month
Group D : Twelve (12) days following end of the month
Group E : Eleven (11) days following end of the month | |
BIR Form No. 1604CF
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Download Technical Annex |
Download 1604 Attachment Data Entry and Validation System Version 1.2e new! |
Download 1604 Validation Job-Aid |
Download 1604 Data Entry Job-Aid
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Annual Information Return of Income Tax Withheld on Compensation and Final Withholding Taxes
Description
This return is filed by every employer or withholding agent/payor who is either an individual, estate, trust, partnership, corporation, government agency and instrumentality, government-owned and controlled corporation, local government unit and other juridical entity required to deduct and withhold taxes on compensation paid to employees and on other income payments subject to Final Withholding Taxes.
Filing Date
On or before January 31 of the year following the calendar year in which the compensation payment and other income payments subject to final withholding taxes were paid or accrued. |
BIR Form No. 0605
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Payment Form
Description
This form is to be accomplished every time a taxpayer pays taxes and fees which do not require the use of a tax return such as second installment payment for income tax, deficiency tax, delinquency tax, registration fees, penalties, advance payments, deposits, installment payments, etc.
Filing Date
This form shall be accomplished:
1 Every time a tax payment or penalty is due or an advance payment is made;
2. Upon receipt of a demand letter / assessment notice and/or collection letter from the BIR; and
3. Upon payment of annual registration fee for a new business and for renewals on or before January 31 of every year. |
BIR Form No. 1602
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Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.)
Description
This return is filed by all banks, non-bank financial intermediaries, finance corporations, investment and trust companies and similar institutions for final income tax withheld on interest paid/accrued on deposit and yield or any other monetary benefit from deposit substitutes and from trust fund and similar arrangements.
Filing Date
|
Manual |
EFPS |
| Large and Non-large Taxpayer |
On or before the tenth (10th) day of the month following the month in which withholding was made except for taxes withheld for the month of December which shall be filed on or before January 15 of the succeeding year. |
In accordance with the schedule set forth in RR No. 26-2002 as follows:
Group A : Fifteen (15) days following end of the month
Group B : Fourteen (14) days following end of the month
Group C : Thirteen (13) days following end of the month
Group D : Twelve (12) days following end of the month
Group E : Eleven (11) days following end of the month | |
BIR Form No. 1601F
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Monthly Remittance Return of Final Income Taxes Withheld
Description
This return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on income payments subject to Final Withholding Taxes.
Filing Date
|
For |
Manual |
EFPS |
|
A) Large and Non-large Taxpayer |
On or before the tenth (10th) day of the month following the month in which withholding was made |
In accordance with the schedule set forth in RR No. 26-2002 as follows:
Group A : Fifteen (15) days following end of the month
Group B : Fourteen (14) days following end of the month
Group C : Thirteen (13) days following end of the month
Group D : Twelve (12) days following end of the month
Group E : Eleven (11) days following end of the month | |
BIR Form No. 1604E
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Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Taxes
Description
This return is filed by every withholding agent/payor who is either an individual, estate, trust, partnership, corporation, government agency and instrumentality, government-owned and controlled corporation, local government unit and other juridical entity required to deduct and withhold taxes on income payments subject to Expanded Withholding Taxes, or making income payments not subject to withholding tax but subject to income tax.
Filing Date
On or before March 1 of the year following the calendar year in which the income payments subject to expanded withholding taxes or exempt from withholding tax were paid or accrued.
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BIR Form No. 1606
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Withholding Tax Remittance Return (For Transactions Involving Real Property other than Capital Asset including Taxable and Exempt)
Description
This return is filed by every Withholding Agent/Buyer on the sale, transfer or exchange of real property classified as ordinary asset.
Filing Date
This return is filed on or before the tenth (10th) day following the end of the month in which the transaction occurred. Provided, however, that taxes withheld in December shall be filed on or before January 25 of the following year. Provided, that large taxpayers as determined by the Commissioner shall file/pay on or before the 25th day of the following month.
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