Part ii s u m m a r y o f r e m i t t a n c e s schedule 1 remittance per bir form no. Efps, the deadline for electronically filing the return and paying the taxes due thereon via efps shall be five 5 days later than the deadline set above. Availability of enhanced bir forms 1601eq and new 1602q grant. Its easy to interchange expanded withholding taxes. Bir extends deadline extends deadline for filing of various. For efps, continue to epay following existing issuances. Monthly remittance return of creditable income taxes withheld expanded. The c, e, f versions of the 1601 form are available in the bir forms section on the official website.
Failure 1601 e bir form pay the deficiency tax within the time 1601 e bir form for its payment in the notice of assessment. I hereby certify that all the above information is true and correct. Monthly remittance form for creditable income taxes withheld expanded every 10th day of after the end of each. Eleven 11 days following the month in which withholding was made. The bir form 1601eq was revised due to some changes in the rate of. Fill out, securely sign, print or email your bir 1601 e form 20082020 instantly with signnow. As you can see, the form 1601eq is available for downloading.
Manual filers can download the new remittance forms bir form nos. Meron na po tayong new bir form 1601 c for the remittance of withholding tax on compensation of our employees but not yet available sa mga efps. There are two methods in completing a tax form for submission in the efps. The certificate is attached to the following with different deadlines application for authority to print receipts and invoices. Record the details of the bir form 1601e from january to december of the applicable year in the bir form 1604e, as. Efps, the deadline for electronically filing the return and. August 30 thursday slsp or summary lists of sales and purchases for qe 31 july 2018 efps filers if youve already signed up with juantax, remember that you can easily generate and file forms such as 1601 c, 2550m, 0619 e and other tax forms using both standalone and xero versions of our tax software, giving you a lighter perspective. September 2005 encs monthly remittance return of valueadded tax and other percentage taxes withheld. Failure to file any return and pay the amount of tax or installment due on or before the due date. Bir 1604e form with e submission complete and detailed step by. The most secure digital platform to get legally binding, electronically signed documents in just a few seconds.
And along with the issuance of these new forms, deadlines of. Bir form 1601e, or also known as monthly remittance return of creditable income taxes withheld expanded is a tax return filed by a designated withholding agent who is required of withholding taxes on income payments subject to expanded creditable withholding taxes. January 2010 encs remittance return of valueadded tax and other percentage taxes withheld by race track operators. Form 1601e, monthly remittance return of creditable income taxes. The withholding agent or the employer files this return for the amount of final income withheld and remitted on behalf of the employee. Remember verification for this computer for 30 days. Once you are on the page, scroll down a little and then identify the following section. Nov 06, 2018 likewise, for efps filers, the new remittance and returns are already available in the the efps. To download a file, access the following link that will lead you to the page i mentioned here. Collect and record all bir form 1601e filedpaid for the month of january to december of the applicable year. This article aims to guide you in preparing and filing bir form 1604e annual information. Deadline is also on april 15 of the following year. Sep 03, 2019 e monthly remittance return of creditable income taxes withheld expanded payment remittance form this bir return is filed by every withholding.
Bir form 1601 fq, or the quarterly remittance return of final income taxes withheld is a tax form which is used to remit all other forms of final withholding taxes much like form 1601eq, 1601 fq forms can be used in remitting taxes withheld for the 3rd month of the quarter, in accordance with the provisions listed within the train law. Depending on the industry classification you fall under, you may file for this type of withholding tax via the electronic filing and payment system efps, every month and. Bir forms returns, original due date, extended due date. Find all acronyms and expansion of these 4 letters. In places where there are no authorized agent banks, the return shall be filed and the tax paid with the revenue collection officer or the duly authorized city or municipal treasurer within the revenue district where the withholding agents place of businessoffice is located, who will issue a revenue official receipt bir form no. Filing and payment of 1601c for efps taxpayers under group e for. E monthly remittance return of creditable income taxes withheld expanded payment remittance form this bir return is filed by every withholding. Amount to be indicated in the quarterly returns bir form nos. For withholding agents using efps facility, the due date is on the. Monthly remittance return of income taxes withheld on compensation. What are the minimum pc requirements and browser versions for efps. Nov 05, 2014 filing of all tax returns is now electronic, according to the bureau of internal revenue bir. Bir form 0619 e download order form every important.
Enter taxpayers name as it was entered on the registration form andor certificate of registration. Any individualnonindividual considered as a withholding agent who is required to withhold and deduct taxes that were paid to the authorized representative, in behalf. As such, efps taxpayers are advised to use the ebirforms facility in filing bir form nos. Guideline in preparing bir form 1604e and alphalist of payees.
Bir form 0619e and your tax computation in the philippines. The newenhanced returns are already available manually and can be downloaded from the bir website. Updated rules on the filing and payment of withholding tax revenue regulations no. This must be filed with the rdo within ten days from the change occurs. Bir form 1601eq or the quarterly remittance return of creditable income taxes withheld is used on remitting taxes that are withheld during the 3rd month of. Will my payment be subjected to penalties if i efile earlier than the deadline and epay. Are there payees availing of tax relief under special law or international tax treaty. The offline method allows you to download the tax form into a directory of your choosing, thus saving it into your hard drive. If such is the case, the total compensation in the monthly bir form 1601 c may not match with the alphalist entries following the revised format. To complete logging in, enter your response to your security. Withholding tax on compensation is filed monthly using bir form 1601 c, and constitutes a part of bir form 1604cf alphalist of employeespayees, which is filed annually. Issuance of form 2307 certificate of creditable tax withheld at source, also for qe 30 june 2018. Creating 1601e esubmission for bir form tutorial youtube.
Monthly remittance form of tax withheld on the amount withdrawn from the decedents deposit account. Per bir tax advisory, efps filers do not need to file bir form no. Annual information return of k creditable income taxes. Definition, long form, meaning and full name of efps. This deadline is intended only for non efps filers. Our rwb speaker explained new bir form 1601 c and 0619 e that will be due on june 11, 2018 june 10, 2018 deadline. Bir form ebirform and electronic filing and payment system efps. To complete logging in, enter your response to your security questions. Deadlines for filing returns and tax payments revenue memorandum circular no. This updated tax alert is issued to inform all concerned on the filing and payment deadlines for expandedcreditable withholding tax bir form 1601 e 1606 and final withholding tax bir form 1601 f1602 under the train law ra no. Jan 06, 2018 bir 1604e form with esubmission complete and detailed step by. Apr 30, 2018 on the deadline of filing of the said forms, bir issued a tax advisory clarifying that the amount to be indicated in the bir forms 1601eq and 1601fq is the total amount of taxes withheld for the calendar quarter which already includes the first two month of said quarter using bir form 0605 or the old withholding tax returns bir forms 1601e and.
Oct 30, 2018 bir form 0619e is also called monthly remittance form of creditable income taxes withheld expanded. Imposition of penalties for failure to file returns under electronic systems of the bir by taxpayers covered by efps and ebirforms revenue regulations no. Here are the tax forms or tax preparation that you need to file for august 2018. Availability of enhanced bir forms 1601eq and new 1602q. Apr 30, 2015 alternative mode in the filing of bir form nos. What you need to know about the new bir forms taxumo blog. Bir form 1601e efps home efiling and payment system. Unless otherwise authorized by the commissioner, filing a return with a person or office other than those with whom it is required to be filed. Group a 15 days from end of month group b 14 days from end of month group c days from end. The bir form 1601 eq was revised due to some changes in the rate of creditable withholding tax on meralco payments and interest income on all other debt instruments not within the coverage of deposit substitutes i. Start a free trial now to save yourself time and money. Updated monthly filing of expandedcreditable and final withholding tax returns.
Filing date 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. This allows you to fill out the form at your own convenience without having to stay connected onto the internet. Tax calendar april april bureau of internal revenue. This return shall be filed in triplicate by every withholding agent wapayor who is either an individual or nonindividual, required to deduct and withhold taxes on income payments to expandedcreditable. Updated rules on the filing and payment of withholding tax. Paymentremittance forms bureau of internal revenue. Bir form 0619e is also called monthly remittance form of creditable income taxes withheld expanded. Under the new regulation issued last september 5, 2014, the use of electronic bir forms ebirforms in filing all tax returns see list below is mandatory starting october 1, 2014, for all tax returns for september 2014. Jan 11, 2019 next bir video 0605 form bir payment payment deadline on or before 30 of january 1601eq quarterly remittance return payment deadline quarterly 30th april, 30th july, 30th oct, 30th jan. To reconcile the discrepancies, amendments or adjustments in the e filed tax returns must be made in the remaining months until december 31. Penalties for failure to file tax returns under efps and. Updated monthly filing of expandedcreditable and final.
Bir 1604e is annual tax return that summarizes the bir form 1601e. This alert lists the deadline for the filing and payment of tax returns in the philippines. New friends for your storage and filing cabinets, bir forms 1601eq and 1601fq. Issuance of 2307 ewt certificate for qe 31 december 2017. This updated tax alert is issued to inform all concerned on the filing and payment deadlines for expandedcreditable withholding tax bir form 1601e1606 and final withholding tax bir form 1601f1602. For example, assume that abc corporation is required to pay expanded withholding tax return bir form no. Deadlines for filing returns and tax payments grant thornton. And along with the issuance of these new forms, deadlines of filing the ewt and fwt returns have also been changed. Next bir video 0605 form bir payment payment deadline on or before 30 of january 1601eq quarterly remittance return payment deadline. To verify your identity in this computer, enter the verification code generated via. Bir form 0619 e download order form every important detail. To view the return, kindly go to tax return inquiry.
Seq taxpayer name of payees atc nature of income amount of income no. For the individual itrs, the revised version of bir form no. Thus, the bir advised efps filers to file using the ebirform facility and pay manually through aabs. Monthly remittance return of valueadded tax and other percentage taxes withheld under ras 1051, 7649, 8241, 8424 and 9337 remittance return of percentage tax on winnings and prizes withheld by race track operators.
Enter the appropriate code for the rdo per filed bir form no. When is late considered late in filing bir returns. 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. August 30 thursday slsp or summary lists of sales and purchases for qe 31 july 2018 efps filers if youve already signed up with juantax, remember that you can easily generate and file forms such as 1601c, 2550m, 0619e and other tax forms using both standalone and xero versions of our tax software, giving you a lighter perspective. With juantax, theres no need for you to download and install any other tax applications. With form 1601 fq, you just need to pay during the last day of the month after the last quarter. Bir form 1601 eq or the quarterly remittance return of creditable income taxes withheld is used on remitting taxes that are withheld during the 3rd month of each taxable year.
This is only applicable for those under sections 120 and 125 of the tax code. Everything you need to know about withholding taxes. Assume further that it is filing for its january 2016 return. The tax rates and nature of income payments subject to final withholding taxes are printed in bir form nos. New deadline of bir forms 1604c and 1604f for the calendar year. The bureau of internal revenue bir released bir forms 1601eq and 1601fq on ebirforms version 7. Apr 28, 2018 the c, e, f versions of the 1601 form are available in the bir forms section on the official website.