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. 0611-A

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Payment Form Covered by a Letter Notice

Description

This form shall be used by any person, natural or juridical, including estates and trusts, who are issued Letter Notices generated through the following third-party information (TPI)data matching programs: 

1. Reconciliation of Listings for Enforcement (RELIEF)/Bureau of Customs (BOC) Data Program; and

2. Tax Reconciliation Systems (TRS).

Filing Date 

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. 0619-E

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Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded)

Description

This monthly remittance form shall be filed in triplicate by every withholding agent/payor required to deduct and withhold taxes on income payments subject to Expanded/Creditable Withholding Taxes.  

Filing Date

Manual Filers

This form shall be filed and the tax remitted on or before the 10th day following the month in which withholding was made. This shall be filed for the first two (2) months of each calendar quarter.

eFPS Filers

In accordance with the schedule set forth in RR No. 26-2002 as follows:

Group A:Fifteen (15) days following the month in which withholding was made

Group B: Fourteen (14) days following the month in which withholding was made

Group C: Thirteen (13) days following the month in which withholding was made

Group D: Twelve (12) days following the month in which withholding was made

Group E: Eleven (11) days following the month in which withholding was made

BIR Form No. 0619-F

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Monthly Remittance Form of Final Income Taxes Withheld 

Description

This monthly remittance form shall be filed in triplicate by every withholding agent/payor required to deduct and withhold taxes on income payments subject to Final Withholding Taxes.

Filing Date

Manual Filers

This form shall be filed and the tax remitted on or before the 10th day following the month in which withholding was made. This shall be filed for the first two (2) months of each calendar quarter.

eFPS Filers

In accordance with the schedule set forth in RR No. 26-2002 as follows:

Group A:Fifteen (15) days following the month in which withholding was made

Group B: Fourteen (14) days following the month in which withholding was made

Group C: Thirteen (13) days following the month in which withholding was made

Group D: Twelve (12) days following the month in which withholding was made

Group E: Eleven (11) days following the month in which withholding was made

BIR Form No. 0620

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Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit Account

Description

This return shall be filed in triplicate by all banks which withheld the final withholding tax of 6% from the deposit account of the decedent.

Filing Date

The monthly remittance form shall be filed and the tax shall be remitted to the BIR on or before  the 10th day following the month when the withholding was made.

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.

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. 1601-C

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Monthly Remittance Return of Income Taxes Withheld on Compensation

Description

This return shall be filed in triplicate by every Withholding Agent (WA)/payor 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 following 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. 1601-EQ

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Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded)

Description

This quarterly withholding tax remittance return shall be filed in triplicate by every Withholding Agent (WA)/payor required to deduct and withhold taxes on income payments subject to Expanded / Creditable Withholding Taxes.

Filing Date

This quarterly withholding tax remittance return shall be filed and the tax paid/remitted not later than the last day of the month following the close of the quarter during which withholding was made.

BIR Form No. 1601-FQ

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Quarterly Remittance Return of Final Income Taxes Withheld

Description

This quarterly withholding tax remittance return shall be filed in triplicate by every Withholding Agent (WA)/payor required to deduct and withhold taxes on income payments subject to Final Withholding Taxes.

Filing Date

This quarterly withholding tax remittance return shall be filed and the tax paid/remitted not later than the last day of the month following the close of the quarter during which withholding was made.

 BIR Form No. 1602Q

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Quarterly Remittance Return of Final Taxes Withheld On Interest Paid on Deposits and Deposit Substitutes/Trusts/Etc.

Description

This quarterly return shall be filed in triplicate by all banks, non-bank financial intermediaries, finance corporations, investment and trust companies and other institutions required to withhold final income tax 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

This quarterly withholding tax remittance return shall be filed and the tax paid/remitted not later than the last day of the month following the close of the quarter during which withholding was made.

BIR Form No. 1603Q

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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 quarterly withholding tax remittance return shall be filed in triplicate by every Withholding Agent (WA / payor) 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

This quarterly withholding tax remittance return shall be filed and the tax paid/remitted not later than the last day of the month following the close of the quarter during which withholding was made.

BIR Form No. 1604CF

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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. 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.

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. 

BIR Form No. 1621

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Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent's Deposit Account

Description

This return shall be filed by all banks required to withhold from the deposit account of the decedent.

Filing Date

The quarterly withholding tax remittance return shall be filed and the tax paid/remitted not later than the last day of the month following the close of the quarter during which withholding was made.