BIR Form No.

0605 Payment Form

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(Excel)  |  (PDF) 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 Payment Form Covered by a Letter Notice

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(PDF)  | (Guidelines) 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 Payment Form Under Tax Compliance Verification Drive/Tax Mapping

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(Zipped Excel)  |    (PDF) 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 Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded)

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(PDF)  |  (Guidelines) 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 Monthly Remittance Form for Final Income Taxes Withheld 

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(PDF) | (Guidelines) 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 Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from
the Decedent's Deposit Account
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Description
(PDF)
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-VT Monthly Remittance Return of Value-Added Tax Withheld 

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(PDF)  |  (Guidelines) This return shall be filed in triplicate by the following:

1. All government offices, bureaus, agencies or instrumentalities, local

government units, government owned or controlled corporation relative to
the money payments made to private individuals, corporations, partnerships,
associations and other juridical/artificial entities as required under RA Nos.
1051, 7649, 8241, 8424, 9238, 9337, 10001, 10378 and 10963.

2. Private withholding agents making payments to non-residents subject to

VAT.

Filing Date

The withholding tax remittance 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. 1600-PT Monthly Remittance Return of Other Percentage Taxes Withheld

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(PDF) | (Guidelines) This return shall be filed in triplicate by the following:

1. All government offices, bureaus, agencies or instrumentalities, local

government units, government owned or controlled corporations relative to
the money payments made to private individuals, corporations, partnerships,
associations and other juridical/artificial entities as required under RA Nos.
1051, 7649, 8241, 8424, 9238, 9337, 10001, 10378 and 10963.

2. 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 remittance 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 Remittance Return of Percentage Tax on Winnings and Prizes Withheld by
Race Track Operators
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Description
(Zipped Excel)  |  (PDF)  |  (Guidelines)
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 Monthly Remittance Return of Income Taxes Withheld on Compensation

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(PDF) 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

To
January to To (Manual)
(EFPS)
November

A) Large and Non- On or before the tenth (10th) In accordance with the
large Taxpayer day of the following month in schedule set forth in RR
which withholding was made 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 To

To (Manual)
December (EFPS)

A) Large and Non- On or before January In accordance with the schedule

large Taxpayer 15 of the following set forth in RR No. 26-2002 as
year 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 Quarterly Remittance Return of Creditable Income Taxes Withheld
(Expanded)
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Description
(PDF)  /  (Guidelines)
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 Quarterly Remittance Return of Final Income Taxes Withheld

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(PDF)  |  (Guidelines) 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 Quarterly Remittance Return of Final Income Taxes Withheld On Interest
Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.
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Description
(PDF)
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 Quarterly Remittance Return of Final Income Taxes Withheld On Fringe
Benefits Paid to Employees Other than Rank and File
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Description
(PDF)
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. 1604-C Annual Information Return of Income Taxes Withheld on Compensation 

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(PDF)  |  (Alphalist Format)  |  (Guidelines) 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.

Filing Date

On or before January 31 of the year following the calendar year in which the
compensation payment and other income payments were paid or accrued.

BIR Form No. 1604-F Annual Information Return of Income Payments Subjected to Final
Withholding Taxes
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(PDF)  Description

This return shall be filed by every withholding agent/payor required to deduct

and withhold taxes on income payments subject to Final Withholding Tax. The
tax rates and nature of income payments subject to final withholding taxes
are printed in BIR Form Nos. 1601-FQ, 1602Q and 1603Q respectively.

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
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Description
(PDF)
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 Withholding Tax Remittance Return For Onerous Transfer of Real Property
Other Than Capital Asset (Including Taxable and Exempt)
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Description
(PDF) | (Guidelines)
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 Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn
from Decedent's Deposit Account
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Description
(PDF)
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.
Capital Gains Tax is a tax imposed on the gains presumed to have been realized by the seller from the sale, exchange, or
other disposition of capital assets located in the Philippines, including pacto de retro sales and other forms of conditional
sale. 

Documentary Stamp Tax is a tax on documents, instruments, loan agreements and papers evidencing the acceptance,
assignment, sale or transfer of an obligation, rights, or property incident thereto. 

Donor's Tax is a tax on a donation or gift, and is imposed on the gratuitous transfer of property between two or more
persons who are living at the time of the transfer. 

Estate Tax is a tax on the right of the deceased person to transmit his/her estate to his/her lawful heirs and beneficiaries
at the time of death and on certain transfers which are made by law as equivalent to testamentary disposition. 

Income Tax is a tax on all yearly profits arising from property, profession, trades or offices or as a tax on a person’s
income, emoluments, profits and the like.

Percentage Tax is a business tax imposed on persons or entities who sell or lease goods, properties or services in the
course of trade or business whose gross annual sales or receipts do not exceed P550,000 and are not VAT-registered. 

Value-Added Tax is a business tax imposed and collected from the seller in the course of trade or business on every sale
of properties (real or personal) lease of goods or properties (real or personal) or vendors of services. It is an indirect tax,
thus, it can be passed on to the buyer. 

Withholding Tax on Compensation is the tax withheld from individuals receiving purely compensation income. 

Expanded Withholding Tax is a kind of withholding tax which is prescribed only for certain payors and is creditable
against the income tax due of the payee for the taxable quarter year. 

Final Withholding Tax is a kind of withholding tax which is prescribed only for certain payors and is not creditable against
the income tax due of the payee for the taxable year. Income Tax withheld constitutes the full and final payment of the
Income Tax due from the payee on the said income. 

Withholding Tax on Government Money Payments is the withholding tax withheld by government offices and
instrumentalities, including government-owned or -controlled corporations and local government units, before making
any payments to private individuals, corporations, partnerships and/or associations.

Excise Tax is a tax on the production, sale or consumption of a commodity in a country. It applies to goods manufactured
or produced in the Philippines for domestic sale or consumption or for any other disposition; and to imported goods.