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:. Payment/Remittance Forms

Instruction:
For Zipped Excel files, you need a Winzip or pkunzip software.
For PDF files, you need an Acrobat Reader software.


BIR Form No. 1600
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(Zipped Excel) | (PDF) | eBIRForms

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.

 

BIR Form No. 1603
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(Zipped Excel) | (PDF) | eBIRForms

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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(Zipped Excel) | (PDF)

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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(Zipped Excel) | (PDF) | eBIRForms

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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(Zipped Excel) | (PDF) | eBIRForms

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

 

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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(Zipped Excel) | eBIRForms

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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(Zipped Excel) | (PDF) | eBIRForms

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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(Zipped Excel) | (PDF) | eBIRForms

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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(Zipped Excel) | (PDF) | eBIRForms

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
Download

(Zipped Excel) | (PDF) | eBIRForms

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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(Zipped Excel) | (PDF) | eBIRForms

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.

BIR Form No. 1606
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(Zipped Excel) | (PDF) | eBIRForms

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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