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

BIR Form No. 0605 - Payment Form Group E: Eleven (11) days following the month in which withholding was made
Description
This form shall be accomplished every time a taxpayer pays taxes and fees which do BIR Form No. 0619-F - Monthly Remittance Form of Final Income Taxes Withheld
not require the use of a tax return such as second installment payment for income tax, Description
deficiency tax, delinquency tax, registration fees, penalties, advance payments, This monthly remittance form shall be filed in triplicate by every withholding
deposits, installment payments, etc. agent/payor required to deduct and withhold taxes on income payments subject to
Final Withholding Taxes.
Filing Date
This form shall be accomplished: Filing Date
1 Every time a tax payment or penalty is due or an advance payment is made; and Manual Filers
2. Upon receipt of a demand letter / assessment notice and/or collection letter from This form shall be filed and the tax remitted on or before the 10th day following the
the BIR. month in which withholding was made. This shall be filed for the first two (2) months of
each calendar quarter.
BIR Form No. 0611-A - Payment Form Covered by a Letter Notice
Description eFPS Filers
This form shall be used by any person, natural or juridical, including estates and In accordance with the schedule set forth in RR No. 26-2002 as follows:
trusts, who are issued Letter Notices generated through the following third-party Group A:Fifteen (15) days following the month in which withholding was made
information (TPI)data matching programs: Group B: Fourteen (14) days following the month in which withholding was made
1. Reconciliation of Listings for Enforcement (RELIEF)/Bureau of Customs (BOC) Group C: Thirteen (13) days following the month in which withholding was made
Data Program; and Group D: Twelve (12) days following the month in which withholding was made
2. Tax Reconciliation Systems (TRS). Group E: Eleven (11) days following the month in which withholding was made

BIR Form No. 0613 - Payment Form Under Tax Compliance Verification
Drive/Tax Mapping BIR Form No. 0620 - Monthly Remittance Form of Tax Withheld on the Amount
Description Withdrawn from the Decedent's Deposit Account
This form shall be used in paying penalties assessed under the Tax Compliance Description
Verification Drive/Tax Mapping. 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
This form shall be accomplished every time a penalty is due. Filing Date
The monthly remittance form shall be filed and the tax shall be remitted to the BIR on
BIR Form No. 0619-E - Monthly Remittance Form of Creditable Income Taxes or before the 10th day following the month when the withholding was made.
Withheld (Expanded)
Description BIR Form No. 1600-VT - Monthly Remittance Return of Value-Added Tax
This monthly remittance form shall be filed in triplicate by every withholding Withheld
agent/payor required to deduct and withhold taxes on income payments subject to Description
Expanded/Creditable Withholding Taxes. This return shall be filed in triplicate by the following:
1. All government offices, bureaus, agencies or instrumentalities, local government
Filing Date units, government owned or controlled corporation relative to the money payments
Manual Filers made to private individuals, corporations, partnerships, associations and other
This form shall be filed and the tax remitted on or before the 10th day following the juridical/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424, 9238,
month in which withholding was made. This shall be filed for the first two (2) months of 9337, 10001, 10378 and 10963.
each calendar quarter. 2. Private withholding agents making payments to non-residents subject to VAT.

eFPS Filers
In accordance with the schedule set forth in RR No. 26-2002 as follows: Filing Date
Group A:Fifteen (15) days following the month in which withholding was made The withholding tax remittance return shall be filed and the tax paid on or before the
Group B: Fourteen (14) days following the month in which withholding was made tenth (10th) day of the month following the month in which withholding was made.
Group C: Thirteen (13) days following the month in which withholding was made
BIR Form No. 1600-PT - Monthly Remittance Return of Other Percentage Taxes
For the month of December
Withheld
Description
This return shall be filed in triplicate by the following: A) Large and Non-large Taxpayer
1. All government offices, bureaus, agencies or instrumentalities, local government To (Manual) On or before January 15 of the following year
units, government owned or controlled corporations relative to the money payments To (EFPS) In accordance with the schedule set forth in RR No. 26-2002 as follows:
made to private individuals, corporations, partnerships, associations and other Group A : Fifteen (15) days following end of the month
juridical/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424, 9238, Group B : Fourteen (14) days following end of the month
9337, 10001, 10378 and 10963. Group C : Thirteen (13) days following end of the month
2. Payors to persons, natural or juridical, subject to percentage tax under Sec. 116 of Group D : Twelve (12) days following end of the month
the Tax Code, (ATC 082 & 084), if the taxpayer-payee opts to remit his percentage tax Group E : Eleven (11) days following end of the month
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 BIR Form No. 1601-EQ - Quarterly Remittance Return of Creditable Income
Tax through the Withholding Process", copy-furnished the withholding agent-payor Taxes Withheld (Expanded)
and the Revenue District Offices of both the payor and payee. Description
This quarterly withholding tax remittance return shall be filed in triplicate by every
Filing Date Withholding Agent (WA)/payor required to deduct and withhold taxes on income
The withholding tax remittance return shall be filed and the tax paid on or before the payments subject to Expanded / Creditable Withholding Taxes.
tenth (10th) day of the month following the month in which withholding was made.
Filing Date
This quarterly withholding tax remittance return shall be filed and the tax paid/remitted
BIR Form No. 1600WP - Remittance Return of Percentage Tax on Winnings and not later than the last day of the month following the close of the quarter during which
Prizes Withheld by Race Track Operators withholding was made.
Description
This return shall be in filed in triplicate by operators of race tracks for remittance of BIR Form No. 1601-FQ - Quarterly Remittance Return of Final Income Taxes
withholding of percentage tax on race horse prizes and winnings on horse racing bets. Withheld
Description
Filing Date This quarterly withholding tax remittance return shall be filed in triplicate by every
The withholding tax return shall be filed/and the tax paid within twenty (20) days from Withholding Agent (WA)/payor required to deduct and withhold taxes on income
the date the tax was deducted and withheld. payments subject to Final Withholding Taxes.

BIR Form No. 1601-C - Monthly Remittance Return of Income Taxes Withheld on Filing Date
Compensation This quarterly withholding tax remittance return shall be filed and the tax paid/remitted
Description not later than the last day of the month following the close of the quarter during which
This return shall be filed in triplicate by every Withholding Agent (WA)/payor required withholding was made.
to deduct and withhold taxes on compensation paid to employees.

Filing Date BIR Form No. 1602Q - Quarterly Remittance Return of Final Income Taxes
For the months of January to November Withheld on Interest Paid on Deposits and Yield on Deposit
A) Large and Non-large Taxpayer Substitutes/Trusts/Etc.
To (Manual) On or before the tenth (10th) day of the following month in which Description
withholding was made This quarterly return shall be filed in triplicate by all banks, non-bank financial
In accordance with the schedule set forth in RR No. 26-2002 as follows: intermediaries, finance corporations, investment and trust companies and other
Group A : Fifteen (15) days following end of the month institutions required to withhold final income tax on interest paid/accrued on deposit
Group B : Fourteen (14) days following end of the month and yield or any other monetary benefit from deposit substitutes and from trust fund
Group C : Thirteen (13) days following end of the month and similar arrangements.
Group D : Twelve (12) days following end of the month
Group E : Eleven (11) days following end of the month
Filing Date juridical entity required to deduct and withhold taxes on income payments subject to
This quarterly withholding tax remittance return shall be filed and the tax paid/remitted Expanded Withholding Taxes, or making income payments not subject to withholding
not later than the last day of the month following the close of the quarter during which tax but subject to income tax.
withholding was made.
Filing Date
On or before March 1 of the year following the calendar year in which the income
BIR Form No. 1603Q - Quarterly Remittance Return of Final Income Taxes payments subject to expanded withholding taxes or exempt from withholding tax were
Withheld on Fringe Benefits Paid to Employees Other than Rank and File paid or accrued.
Description
This quarterly withholding tax remittance return shall be filed in triplicate by every BIR Form No. 1606 - Withholding Tax Remittance Return For Onerous Transfer
Withholding Agent (WA / payor) required to deduct and withhold taxes on fringe of Real Property Other Than Capital Asset (Including Taxable and Exempt)
benefits furnished or granted to employees other than rank and file employees subject Description
to Final Withholding Taxes. This return shall be filed by every Withholding Agent/Buyer on the sale, transfer or
exchange of real property classified as ordinary asset.
Filing Date
This quarterly withholding tax remittance return shall be filed and the tax paid/remitted Filing Date
not later than the last day of the month following the close of the quarter during which This return shall be filed on or before the tenth (10th) day following the end of the
withholding was made. month in which the transaction occurred.

BIR Form No. 1604-C - Annual Information Return of Income Taxes Withheld on
Compensation BIR Form No. 1621 - Quarterly Remittance Return of Tax Withheld on the
Description Amount Withdrawn from Decedent's Deposit Account
This return shall be filed by every employer or withholding agent/payor who is either Description
an individual, estate, trust, partnership, corporation, government agency and This return shall be filed by all banks required to withhold from the deposit account of
instrumentality, government-owned and controlled corporation, local government unit the decedent.
and other juridical entity required to deduct and withhold taxes on compensation paid
to employees. Filing Date
The quarterly withholding tax remittance return shall be filed and the tax paid/remitted
Filing Date not later than the last day of the month following the close of the quarter during which
On or before January 31 of the year following the calendar year in which the withholding was made.
compensation payment and other income payments were paid or accrued.

BIR Form No. 1604-F - Annual Information Return of Income Payments

Filing Date
On or before January 31 of the year following the calendar year in which the income
payments subject to final withholding taxes were paid or accrued.

BIR Form No. 1604-E - Annual Information Return of Creditable Income Taxes
Withheld (Expanded)/ Income Payments Exempt from Withholding Tax
Description
This return shall be 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