BIR Forms

Payment Form and Witholding Tax Returns

	Instruction:
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BIR Form No. 0605 Download

(Zipped Excel) | (PDF)

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. 1600 Download

(Zipped Excel) | (PDF)

Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld under RAs 1051, 7649, 8241 and 8424.

Description:

This form is filed monthly by the following taxpayers:
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, and/or associations as required under RA Nos. 1051, 7649, 8241 and 8424.
2. Payors to non-residents receiving income subject to value added tax.

Filing date:

The withholding tax return is filed and the tax paid on or before the tenth (10th) day of the following month after withholding was made except for taxes withheld for December which shall be filed/paid 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 twenty fifth (25th) day of the following month.

BIR Form No. 1600WP Download

(Zipped Excel) | (PDF)

Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators

Description:

This return shall be filed by operators of race tracks for remittance of withholding of percentage tax on horse prizes and winnings on horse racing bets.

Filing date:

This shall be filed and the tax paid within twnety (20) days from the date the tax was deducted and withheld.

BIR Form No. 1601C Download

(Zipped Excel) | (PDF)

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 Jan. to Nov.

Manual

EFPS

Large Taxpayer and Non-large Taxpayer On or before the 10th day of the month ff. the month in which withholding was made On or before the 15th day of the month ff. the month in which withholding was made

For the month of Dec.

Manual

EFPS

Large Taxpayer and Non-large Taxpayer On or before Jan. 15 of the succeeding year. On or before Jan. 20 of the succeeding year.

BIR Form No. 1601E Download

(Zipped Excel) | (PDF)

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:

For the months of Jan. to Nov.

From

To (Manual)

To
(EFPS)

A) Non-large Taxpayer Within 10 days after the end of each month Within 10 days after the end of each month Within 15 days after the end of each month

B) Large Taxpayer Within 25 days after the end of each month Within 10 days after the end of each month Within 15 days after the end of each month

For the month of Dec.

From

To (Manual)

To
(EFPS)

A) Non-large Taxpayer On or before Jan. 25 of the ff. year On or before Jan. 15 of the ff. year On or before Jan. 20 of the ff. year

B) Large Taxpayer On or before Jan. 25 of the ff. year On or before Jan. 15 of the ff. year On or before Jan. 20 of the ff. year

BIR Form No. 1601F Download

(Zipped Excel) | (PDF)

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.

BIR Form No. 1602 Download

(Zipped Excel) | (PDF)

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:

For the months of Jan. to Nov.

From

To (Manual)

To
(EFPS)

A) Non-large Taxpayer Within 25 days from the close of each calendar quarter Within 10 days after the end of each month Within 15 days after the end of each month

B) Large Taxpayer Within 25 days from the close of each calendar quarter Within 10 days after the end of each month Within 15 days after the end of each month

For the month of Dec.

From

To (Manual)

To
(EFPS)

A) Non-large Taxpayer On or before Jan. 15 of the ff. year On or before Jan. 20 of the ff. year

B) Large Taxpayer On or before Jan. 15 of the ff. year On or before Jan. 20 of the ff. year

BIR Form No. 1603 Download

(Zipped Excel) | (PDF)

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:

From

To (Manual)

To
(EFPS)

A) Non-large Taxpayer Within 10 days after the end of each month Within 15 days after the end of each month

B) Large Taxpayer Within 10 days after the end of each month Within 15 days after the end of each month

BIR Form No. 1604E Download

(Zipped Excel) | (PDF)

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. 1604CF Download

(Zipped Excel) | (PDF)

Download Technical Annex "A"

Download 1604 Attachment Data Entry and Validation System Version 1.2 new!
Updated as of Feb. 4 , 2004

Download 1604 Validation Screening Job-Aid

Download 1604 Data Entry Job-Aid

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. 1606 Download

(Zipped Excel) | (PDF)

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.