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Tax Form
Every registered withholding agent on compensation, which includes, but not limited to
the following:
1) For amended return, proof of remittance and the return previously filed.
3) For Private Sector, copy of the list of MWEs who received hazard pay submitted to the
DOLE Regional/Provincial Offices-Operations Division/Unit, for the return period March,
June, September and December, if applicable.
4) For Public Sector, copy of Department of Budget and Management (DBM) circular/s or
equivalent on MWEs allowed to receive hazard pay, for the return period March, June,
September and December, if applicable.
5) Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA) for
National Government Agencies (NGAs) as required under DOF-DBM Joint Circular No.
1-2000A and RR 1-2013.
- Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office
(RDO) where you are registered or withholding agent is registered and present the duly
accomplished BIR Form No. 1601-C, together with the required attachments (if
applicable) and your payment.
- In places where there are no AABs, proceed to the Revenue Collection Officer or duly
Authorized City or Municipal Treasurer located within the Revenue District Office where
you are registered or withholding agent is registered and present the duly accomplished
BIR Form No. 1601- C, together with the required attachments (if applicable) and your
payment.
- Receive your copy of the duly stamped and validated form from the teller of the
AAB's/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.
- Receive your copy of the duly stamped and validated BIR Form from the RDO.
Deadline
Note: The staggered manner of filing is only allowed to taxpayers using the Electronic
Filing and Payment System (EFPS) based on the industry classification groupings per
RR No. 26-2002.
However, the staggered filing of returns allowed for withholding agents/taxpayers enrolled
in the EFPS facility of the Bureau shall not apply in the case of the NGAs per RR 1-
2013.
On or before the fifteenth (15th) day of the month following the month withholding was
made, except for taxes withheld for the month of December which shall be paid on or
before January 20 of the succeeding year.
Provided however that, in the case of NGAs, all returns must be electronically filed (e-
filed) and payment of the tax due must also be made on the same day the return is e-filed
which shall be on or before the 10th day following the month in which withholding was
made, except for taxes withheld for the month of December of each year, which shall be
filed on or before January 15 of the succeeding year.
On or before the tenth (10th) day of the month following the month the withholding was
made, except for taxes withheld for the month of December which shall be filed and paid
on or before January 15 of the succeeding year
Tax Rates
Tax Form
BIR Form No. 1601-E : Monthly Remittance Return of Income Taxes Withheld
(Expanded) [Except for Transactions Involving Onerous Transfer of Real Property
Classified as Ordinary Asset]
Every registered withholding agent on Expanded Withholding Tax, which may include,
but not limited to the following:
2) An individual, with respect to payments made in connection with his trade or business.
However, insofar as taxable sale, exchange or transfer of real property is concerned,
individual buyers who are not engaged in trade or business are also constituted as
withholding agents.
4) All individuals, juridical persons and political parties, with respect to their income
payments made as campaign expenditures and/or purchase of goods and services
intended as campaign contributions.
Documentary Requirements
2. Monthly Alphalist of Payees (MAP), except income payments made by political parties,
candidates and income payments made by individual or juridical person on the purchase
of goods and services as campaign contributions to political parties and candidates
4. Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA) for
National Government Agencies (NGAs) as required under DOF- DBM Joint Circular No.
1-2000A and RR 1-2013
- Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office
where you are registered or taxpayer concerned is registered and present the duly
accomplished BIR Form No. 1601- E, together with the required attachments and your
payment.
- In places where there are no AABs, proceed to the Revenue Collection Officer or duly
Authorized City or Municipal Treasurer located within the Revenue District Office where
you are registered or taxpayer concerned is registered and present the duly accomplished
BIR Form 1601-E, together with the required attachments and your payment
- Receive your copy of the duly stamped and validated form from the teller of the
AABs/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.
- Proceed to the Revenue District Office where you are registered and present the duly
accomplished BIR Form 1601-E, together with the required attachments.
- Receive your copy of the duly stamped and validated form from the RDO representative.
Deadline
Note: The staggered manner of filing is only allowed to taxpayers using the Electronic
Filing and Payment System (EFPS) based on the industry classification groupings per
RR No. 26-2002.
However, the staggered filing of returns allowed for withholding agents/taxpayers enrolled
in the EFPS facility of the Bureau shall not apply in the case of the NGAs per RR 1-2013.
On or before the fifteenth (15th) day of the month following the month withholding was
made, except for taxes withheld for the month of December which shall be paid on or
before January 20th of the succeeding year.
Provided however that, in the case of NGAs, all returns must be electronically filed (e-
filed) and payment of the tax due must also be made on the same day the return is e-filed
which shall be on or before the 10th day following the month in which withholding was
made, except for taxes withheld for the month of December of each year, which shall be
filed on or before January 15 of the succeeding year.
On or before the tenth (10th) day of the month following the month the withholding was
made, except for taxes withheld for the month of December which shall be filed and paid
on or before January 15 of the succeeding year
Tax Rates
Tax Form
BIR Form 1601-F : Monthly Remittance Return of Final Income Taxes Withheld
Documentary Requirements
4. Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA) for
National Government Agencies (NGAs) as required under DOF-DBM Joint Circular No.
1-2000A and RR 1-2003
- Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office
where you are registered or taxpayer concerned is registered and present the duly
accomplished BIR Form No. 1601F, together with the required attachments and your
payment.
- In places where there are no AAB, the return shall be filed and the tax paid with the
Revenue Collection Officer or duly Authorized City or Municipal Treasurer within the
Revenue District Office where the withholding agent’s place of business/office is located
who will issue a Revenue Official Receipt (BIR Form No. 2524) therefor;
- Proceed to the Revenue District Office where you are registered and present the duly
accomplished BIR Form 1601-F, together with the required attachments.
- Receive your copy of the duly stamped and validated form from the RDO representative.
Deadlines
Note: The staggered manner of filing is only allowed to taxpayers using the Electronic
Filing and Payment System (EFPS) based on the industry classification groupings per
RR No. 26-2002.
However, the staggered filing of returns allowed for withholding agents/taxpayers enrolled
in the EFPS facility of the Bureau shall not apply in the case of the NGAs per RR 1-2013.
On or before the fifteenth (15th) day of the month following the month withholding was
made, except for taxes withheld for the month of December which shall be paid on or
before January 20 of the succeeding year.
Provided however that, in the case of NGAs, all returns must be electronically filed (e-
filed) and payment of the tax due must also be made on the same day the return is e-filed
which shall be on or before the 10th day following the month in which withholding was
made, except for taxes withheld for the month of December of each year, which shall be
filed on or before January 15 of the succeeding year.
On or before the tenth (10th) day of the month following the month the withholding was
made, except for taxes withheld for the month of December which shall be filed and paid
on or before January 15 of the succeeding year
Tax Rates