Monthly Remittance of Taxes Withheld on Compensation

Tax Form

BIR Form 1601-C : Monthly Remittance Return of Income Taxes Withheld on

Compensation

Who Are Required To File

Every registered withholding agent on compensation, which includes, but not limited to
the following:

1) Individuals engaged in business or practice of profession with employees subject to

income tax

2) All Juridical persons (e.g., Corporations, general partnerships, associations, etc.)

whether or not engaged in business.

3) Government Agencies and Instrumentalities (e.g.,NGAs, GOCCs, etc.), including local

government units (LGUs)

Documentary Requirements/Attachments to the tax return:

1) For amended return, proof of remittance and the return previously filed.

2) For those with advance payments, BIR Form No. 0605

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.

Procedures for Filing and Payment

1. Read instructions indicated in the tax return.

2. Accomplish correctly BIR Form No. 1601-C in triplicate copies.

3. If there is tax required to be remitted:

- 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.

4. If there is no tax required to be remitted:

- Proceed to the Revenue District Office where you are registered or where the
withholding agent is registered and present the duly accomplished BIR Form No. 1601-
C, together with the required attachments.

- Receive your copy of the duly stamped and validated BIR Form from the RDO.

Deadline

Filing Via EFPS

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

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.

Payment Via EFPS

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.

Manual Filing and Payment

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

BIR FORM TAX TYPE DESCRIPTION ATC TAX RATES

MONTHLY REMITTANCE RETURN OF CREDITABLE
BIR FORM NO. 1601-E
INCOME TAXES WITHHELD (EXPANDED)
Professionals (lawyers, CPAs, engineers, etc.), talent
1601-E/2307 WE fees paid to individuals - If the current year’s gross WI010 10%
income is P720,000 and below
Professionals (lawyers, CPAs, engineers, etc.), talent
1601-E/2307 WE fees paid to individuals - If the current year’s gross WI011 15%
income exceeds P 720,000
Professionals/ talent fees paid to juridical persons - If
1601-E/2307 WE WC010 10%
the current year’s gross income is P720,000 and below
Professionals/ talent fees paid to juridical persons - If
1601-E/2307 WE WC011 15%
the current year’s gross income exceeds P 720,000
Professional entertainers, such as, but not limited to,
actors and actresses, singers, lyricist, composers,
1601-E/2307 WE WI020 10%
emcees - If the current year’s gross income is P
720,000 and below
Professional entertainers, such as, but not limited to,
1601-E/2307 WE WI021 15%
actors and actresses, singers, lyricist, composers,
 emcees - If the current year’s gross income exceeds P
720,000
Professional athletes, including basketball players,
1601-E/2307 WE pelotaris and jockeys - If the current year’s gross WI030 10%
income is P 720,000 and below
Professional athletes including basketball players,
1601-E/2307 WE pelotaris and jockeys - If the current year’s gross WI031 15%
income exceeds P720,000
Movie, stage, radio, television and musical directors
1601-E/2307 WE and producers - If the current year’s gross income is WI040 10%
P720,000 and below
Movie, stage, radio, television and musical directors
1601-E/2307 WE and producers - If the current year’s gross income WI041 15%
exceeds P 720,000
Management and technical consultants paid to
1601-E/2307 WE individuals. If the current year’s gross income is P WI050 10%
720,000 and below
Management and technical consultants paid to
1601-E/2307 WE individuals - If the current year’s gross income exceeds WI051 15%
P 720,000
Management and technical consultants paid to juridical
1601-E/2307 WE person - If the current year’s gross income is P WC050 10%
720,000 and below
Management and technical consultants paid to juridical
1601-E/2307 WE person - If the currents year’s gross income exceeds WC051 15%
P720,000
Business and bookkeeping agents and agencies - If
1601-E/2307 WE the current year’s gross income is P 720,000 and WI060 10%
below
Business and bookkeeping agents and agencies - If
1601-E/2307 WE WI061 15%
the current year’s gross income exceeds P 720,000
Insurance agents and insurance adjusters - If the
1601-E/2307 WE WI070 10%
current year’s gross income is P 720,000 and below
Insurance agents and insurance adjusters - If the
1601-E/2307 WE WI071 15%
current year’s gross income exceeds P 720,000
Other recipients of talent fees - If the current year’s
1601-E/2307 WE WI080 10%
gross income is P 720,000 and below
Other recipients of talent fees - If the current year’s
1601-E/2307 WE WI081 15%
gross income exceeds P 720,000
Fees of directors who are not employees of the
1601-E/2307 WE company - If the current year’s gross income is P WI090 10%
720,000 and below
Fees of directors who are not employees of the
1601-E/2307 WE company - If the current year’s gross income exceeds WI091 15%
P 720,000
Rentals- real/personal properties, poles, satellites &
1601-E/2307 WE WI100 5%
transmission facilities, billboards - Individual
Rentals- real/personal properties, poles, satellites &
1601-E/2307 WE WC100 5%
transmission facilities, billboards - Corporate
1601-E/2307 WE Cinematographic film rentals - Individual WI110 5%
1601-E/2307 WE Cinematographic film rentals - Corporate WC110 5%
Income payments to prime contractors/sub-contractors
1601-E/2307 WE WI120 2%
- Individual
Income payments to prime contractors/sub-contractors
1601-E/2307 WE WC120 2%
- Corporate
Income distribution to beneficiaries of estates and
1601-E/2307 WE WI130 15%
trusts
Gross commission or service fees of custom,
insurance, stock, real estate, immigration and
1601-E/2307 WE WI140 10%
commercial brokers & fees of agents of professional
entertainers - Individual
Gross commission or service fees of custom,
insurance, stock, real estate, immigration and
1601-E/2307 WE WC140 10%
commercial brokers & fees of agents of professional
entertainers - Corporate
Payments to medical practitioners by a duly registered
professional partnership for the practice of the medical
1601-E/2307 WE WI141 10%
profession - If the currents year's income payments to
the medical practitioner is P720,000 and below
Payments to medical practitioners by a duly registered
professional partnership for the practice of the medical
1601-E/2307 WE WI142 15%
profession - If the currents year's income payments to
the medical practitioner exceeds P720,000
Payments for medical/dental/veterinary services thru
Hospitals/ Clinics/Health Maintenance Organizations,
1601-E/2307 WE including direct payments to service providers - If the WI150 15%
current year's income payments for the
medical/dental/veterinary services exceeds P 720,000
 Payments for medical/dental/veterinary services thru
Hospitals/ Clinics/Health Maintenance Organizations,
including direct payments to service providers - If the
1601-E/2307 WE WI151 10%
current year's income payments for the
medical/dental/veterinary services is P 720,000 and
below
Payment by the general professional partnerships
1601-E/2307 WE GPP) to its partners - If the current year's income WI152 10%
payments to the partners is P 720,000 and below
Payment by the general professional partnerships
1601-E/2307 WE GPP) to its partners - If the current year's income WI153 15%
payments to the partners exceeds P 720,000
1601-E/2307 WE Payments made by credit card companies - Individual WI156 1% of 1/2
1601-E/2307 WE Payments made by credit card companies - Corporate WC156 1% of 1/2
Income payments made by the government to its
1601-E/2307 WE WI640 1%
local/resident suppliers of goods - Individual
Income payments made by the government to its
1601-E/2307 WE WC640 1%
local/resident suppliers of goods - Corporate
Income payments made by the government to its
1601-E/2307 WE WI157 2%
local/resident suppliers of service - Individual
Income payments made by the government to its
1601-E/2307 WE WC157 2%
local/resident suppliers of services - Corporate
Income payments made by top 20,000 private
1601-E/2307 WE corporations to their local/resident suppliers of goods - WI158 1%
Individual
Income payments made by top 20,000 private
1601-E/2307 WE corporations to their local/resident suppliers of goods - WC158 1%
Corporate
Income payments made by top 20,000 private
1601-E/2307 WE corporations to their local/resident suppliers of services WI160 2%
- Individual
Income payments made by top 20,000 private
1601-E/2307 WE corporations to their local/resident suppliers of services WC160 2%
- Corporate
Additional payments to government personnel from
1601-E/2307 WE importers, shipping and airline companies or their WI159 15%
agents for overtime services
Commission, rebates, discounts and other similar
considerations paid/granted to independent &
1601-E/2307 WE exclusive distributors, medical/technical & sales WI515 10%
representatives & marketing agents & sub-agents of
multi-level marketing companies - Individual
Commission, rebates, discounts and other similar
considerations paid/granted to independent &
1601-E/2307 WE exclusive distributors, medical/technical & sales WC515 10%
representatives & marketing agents and sub-agents of
multi-level marketing companies - Corporate
1601-E/2307 WE Gross payments to embalmers by funeral parlors WI530 1%
Payments made by pre-need companies to funeral
1601-E/2307 WE WI535 1%
parlors - Individual
Payments made by pre-need companies to funeral
1601-E/2307 WE WC535 1%
parlors - Corporate
1601-E/2307 WE Tolling fee paid to refineries - Individual WI540 5%
1601-E/2307 WE Tolling fee paid to refineries - Corporate WC540 5%
Income payments made to suppliers of Agricultural
1601-E/2307 WE WI610 1%
products - Individual
Income payments made to suppliers of Agricultural
1601-E/2307 WE WC610 1%
products - Corporate
Income payments on purchases of minerals, mineral
1601-E/2307 WE WI630 5%
products & quarry resources - Individual
Income payments on purchases of minerals, mineral
1601-E/2307 WE WC630 5%
products & quarry resources - Corporate
Income payments on purchases of gold by Bangko
Sentral ng Pilipinas (BSP) from gold miners/suppliers
1601-E/2307 WE WI632 5%
under PD 1899, as amended by RA No. 7076-
Individual
Income payments on purchases of gold by Bangko
Sentral ng Pilipinas (BSP) from gold miners/suppliers
1601-E/2307 WE WC632 5%
under PD 1899, as amended by RA No. 7076 -
Corporate
On gross amount of refund given by Meralco to
1601-E/2307 WE customers with active contracts as classified by WI650 25%
Meralco - Individual
On gross amount of refund given by Meralco to
1601-E/2307 WE customers with active contracts as classified by WC650 25%
Meralco - Corporate
On gross amount of refund given by Meralco to
1601-E/2307 WE customers with terminated contracts as classified by WI651 32%
Meralco - Individual
 On gross amount of refund given by Meralco to
1601-E/2307 WE customers with terminated contracts as classified by WC651 32%
Meralco - Corporate
Withholding on gross amount of interest on the refund
of meter deposit whether paid directly to the customers
or applied against customer's billing - Residential and
1601-E/2307 WE WI660 10%
General Service customers whose monthly electricity
consumption exceeds 200 kwh as classified by
MERALCO - Individual
Withholding on gross amount of interest on the refund
of meter deposit whether paid directly to the customers
or applied against customer's billing - Residential and
1601-E/2307 WE WC660 10%
General Service customers whose monthly electricity
consumption exceeds 200 kwh as classified by
MERALCO - Corporate
Withholding on gross amount of interest on the refund
of meter deposit whether paid directly to the customers
or applied against customer's billing - Non-Residential
1601-E/2307 WE WI661 10%
customers whose monthly electricity consumption
exceeds 200 kwh as classified by MERALCO -
Individual
Withholding on gross amount of interest on the refund
of meter deposit whether paid directly to the customers
or applied against customer's billing - Non-Residential
1601-E/2307 WE WC661 10%
customers whose monthly electricity consumption
exceeds 200 kwh as classified by MERALCO -
Corporate
Withholding on gross amount of interest on the refund
of meter deposit whether paid directly to the customers
or applied against customer's billing - Residential and
1601-E/2307 WE WI662 10%
General Service customers whose monthly electricity
consumption exceeds 200 kwh as classified by other
electric Distribution Utilities (DU) - Individual
Withholding on gross amount of interest on the refund
of meter deposit whether paid directly to the customers
or applied against customer's billing - Residential and
1601-E/2307 WE WC662 10%
General Service customers whose monthly electricity
consumption exceeds 200 kwh as classified by other
electric Distribution Utilities (DU) - Corporate
Withholding on gross amount of interest on the refund
of meter deposit whether paid directly to the customers
or applied against customer's billing - Non-Residential
1601-E/2307 WE WI663 20%
customers whose monthly electricity consumption
exceeds 200 kwh as classified by other electric
Distribution Utilities (DU) - Individual
Withholding on gross amount of interest on the refund
of meter deposit whether paid directly to the customers
or applied against customer's billing - Non-Residential
1601-E/2307 WE WC663 20%
customers whose monthly electricity consumption
exceeds 200 kwh as classified by other electric
Distribution Utilities (DU) - Corporate
Income payments made by the top five thousand
(5,000) individual taxpayers to their local/resident
1601-E/2307 WE WI670 1%
suppliers of goods other than those covered by other
rates of withholding tax - Individual
Income payments made by the top five thousand
(5,000) individual taxpayers to their local/resident
1601-E/2307 WE WC670 1%
suppliers of goods other than those covered by other
rates of withholding tax - Corporation
Income payments made by the top five thousand
(5,000) individual taxpayers to their local/resident
1601-E/2307 WE WI672 2%
suppliers of services other than those covered by other
rates of withholding tax - i) Individual
Income payments made by the top five thousand
(5,000) individual taxpayers to their local/resident
1601-E/2307 WE WC672 2%
suppliers of services other than those covered by other
rates of withholding tax - ii) Corporation
Income payments made by political parties and
candidates of local and national elections of all their
purchase of goods and services as campaign
expenditures, and income payments made by
1601-E/2307 WE WI680 5%
individuals or juridical persons for their purchases of
goods and services intended to be given as campaign
contribution to political parties and candidates -
Individual
Income payments made by political parties and
candidates of local and national elections of all their
purchase of goods and services as campaign
1601-E/2307 WE WC680 5%
expenditures, and income payments made by
individuals or juridical persons for their purchases of
goods and services intended to be given as campaign
 contribution to political parties and candidates -
Corporation
Income payments received by Real Estate Investment
1601-E/2307 WE WC690 1%
Trust (REIT)
Interest income derived from any other debt
instruments not within the coverage of deposit
1601-E/2307 WE substitutes and Revenue Regulations No. 14-2012 WI710 20%
subject to Creditable/ Expanded Withholding Tax -
Individual
Interest income derived from any other debt
instruments not within the coverage of deposit
1601-E/2307 WE substitutes and Revenue Regulations No. 14-2012 WC710 20%
subject to Creditable/ Expanded Withholding Tax -
Corporate

Monthly Remittance Of Income Taxes Withheld (Expanded) [Except for

Transactions Involving Onerous Transfer of Real Property Classified as Ordinary
Asset]

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]

Who Are Required To File

Every registered withholding agent on Expanded Withholding Tax, which may include,
but not limited to the following:

1) In general, any juridical person, whether or not engaged in trade or business

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.

3) Government agencies and instrumentalities (e.g., National Government Agencies,

Government-Owned or Controlled Corporations, Local Government Units, etc.)

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

1. Return previously filed and proof of remittance, if amended return

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

3. For advance payment, BIR Form No. 0605

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

Procedures for Filing and Payment

1. Read instructions indicated in the tax return.

2. Accomplish BIR Form No. 1601-E in triplicate copies.

3. If there is tax required to be remitted:

- 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.

4. If there is no tax required to be remitted:

- 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

Filing Via EFPS

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

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.

Payment Via EFPS

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.

Manual Filing and Payment

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

BIR FORM TAX TYPE DESCRIPTION ATC TAX RATES

MONTHLY REMITTANCE RETURN OF CREDITABLE
BIR FORM NO. 1601-E
INCOME TAXES WITHHELD (EXPANDED)
 Professionals (lawyers, CPAs, engineers, etc.), talent
1601-E/2307 WE fees paid to individuals - If the current year’s gross WI010 10%
income is P720,000 and below
Professionals (lawyers, CPAs, engineers, etc.), talent
1601-E/2307 WE fees paid to individuals - If the current year’s gross WI011 15%
income exceeds P 720,000
Professionals/ talent fees paid to juridical persons - If
1601-E/2307 WE WC010 10%
the current year’s gross income is P720,000 and below
Professionals/ talent fees paid to juridical persons - If
1601-E/2307 WE WC011 15%
the current year’s gross income exceeds P 720,000
Professional entertainers, such as, but not limited to,
actors and actresses, singers, lyricist, composers,
1601-E/2307 WE WI020 10%
emcees - If the current year’s gross income is P
720,000 and below
Professional entertainers, such as, but not limited to,
actors and actresses, singers, lyricist, composers,
1601-E/2307 WE WI021 15%
emcees - If the current year’s gross income exceeds P
720,000
Professional athletes, including basketball players,
1601-E/2307 WE pelotaris and jockeys - If the current year’s gross WI030 10%
income is P 720,000 and below
Professional athletes including basketball players,
1601-E/2307 WE pelotaris and jockeys - If the current year’s gross WI031 15%
income exceeds P720,000
Movie, stage, radio, television and musical directors
1601-E/2307 WE and producers - If the current year’s gross income is WI040 10%
P720,000 and below
Movie, stage, radio, television and musical directors
1601-E/2307 WE and producers - If the current year’s gross income WI041 15%
exceeds P 720,000
Management and technical consultants paid to
1601-E/2307 WE individuals. If the current year’s gross income is P WI050 10%
720,000 and below
Management and technical consultants paid to
1601-E/2307 WE individuals - If the current year’s gross income exceeds WI051 15%
P 720,000
Management and technical consultants paid to juridical
1601-E/2307 WE person - If the current year’s gross income is P WC050 10%
720,000 and below
Management and technical consultants paid to juridical
1601-E/2307 WE person - If the currents year’s gross income exceeds WC051 15%
P720,000
Business and bookkeeping agents and agencies - If
1601-E/2307 WE the current year’s gross income is P 720,000 and WI060 10%
below
Business and bookkeeping agents and agencies - If
1601-E/2307 WE WI061 15%
the current year’s gross income exceeds P 720,000
Insurance agents and insurance adjusters - If the
1601-E/2307 WE WI070 10%
current year’s gross income is P 720,000 and below
Insurance agents and insurance adjusters - If the
1601-E/2307 WE WI071 15%
current year’s gross income exceeds P 720,000
Other recipients of talent fees - If the current year’s
1601-E/2307 WE WI080 10%
gross income is P 720,000 and below
Other recipients of talent fees - If the current year’s
1601-E/2307 WE WI081 15%
gross income exceeds P 720,000
Fees of directors who are not employees of the
1601-E/2307 WE company - If the current year’s gross income is P WI090 10%
720,000 and below
Fees of directors who are not employees of the
1601-E/2307 WE company - If the current year’s gross income exceeds WI091 15%
P 720,000
Rentals- real/personal properties, poles, satellites &
1601-E/2307 WE WI100 5%
transmission facilities, billboards - Individual
Rentals- real/personal properties, poles, satellites &
1601-E/2307 WE WC100 5%
transmission facilities, billboards - Corporate
1601-E/2307 WE Cinematographic film rentals - Individual WI110 5%
1601-E/2307 WE Cinematographic film rentals - Corporate WC110 5%
Income payments to prime contractors/sub-contractors
1601-E/2307 WE WI120 2%
- Individual
Income payments to prime contractors/sub-contractors
1601-E/2307 WE WC120 2%
- Corporate
Income distribution to beneficiaries of estates and
1601-E/2307 WE WI130 15%
trusts
Gross commission or service fees of custom,
insurance, stock, real estate, immigration and
1601-E/2307 WE WI140 10%
commercial brokers & fees of agents of professional
entertainers - Individual
 Gross commission or service fees of custom,
insurance, stock, real estate, immigration and
1601-E/2307 WE WC140 10%
commercial brokers & fees of agents of professional
entertainers - Corporate
Payments to medical practitioners by a duly registered
professional partnership for the practice of the medical
1601-E/2307 WE WI141 10%
profession - If the currents year's income payments to
the medical practitioner is P720,000 and below
Payments to medical practitioners by a duly registered
professional partnership for the practice of the medical
1601-E/2307 WE WI142 15%
profession - If the currents year's income payments to
the medical practitioner exceeds P720,000
Payments for medical/dental/veterinary services thru
Hospitals/ Clinics/Health Maintenance Organizations,
1601-E/2307 WE including direct payments to service providers - If the WI150 15%
current year's income payments for the
medical/dental/veterinary services exceeds P 720,000
Payments for medical/dental/veterinary services thru
Hospitals/ Clinics/Health Maintenance Organizations,
including direct payments to service providers - If the
1601-E/2307 WE WI151 10%
current year's income payments for the
medical/dental/veterinary services is P 720,000 and
below
Payment by the general professional partnerships
1601-E/2307 WE GPP) to its partners - If the current year's income WI152 10%
payments to the partners is P 720,000 and below
Payment by the general professional partnerships
1601-E/2307 WE GPP) to its partners - If the current year's income WI153 15%
payments to the partners exceeds P 720,000
1601-E/2307 WE Payments made by credit card companies - Individual WI156 1% of 1/2
1601-E/2307 WE Payments made by credit card companies - Corporate WC156 1% of 1/2
Income payments made by the government to its
1601-E/2307 WE WI640 1%
local/resident suppliers of goods - Individual
Income payments made by the government to its
1601-E/2307 WE WC640 1%
local/resident suppliers of goods - Corporate
Income payments made by the government to its
1601-E/2307 WE WI157 2%
local/resident suppliers of service - Individual
Income payments made by the government to its
1601-E/2307 WE WC157 2%
local/resident suppliers of services - Corporate
Income payments made by top 20,000 private
1601-E/2307 WE corporations to their local/resident suppliers of goods - WI158 1%
Individual
Income payments made by top 20,000 private
1601-E/2307 WE corporations to their local/resident suppliers of goods - WC158 1%
Corporate
Income payments made by top 20,000 private
1601-E/2307 WE corporations to their local/resident suppliers of services WI160 2%
- Individual
Income payments made by top 20,000 private
1601-E/2307 WE corporations to their local/resident suppliers of services WC160 2%
- Corporate
Additional payments to government personnel from
1601-E/2307 WE importers, shipping and airline companies or their WI159 15%
agents for overtime services
Commission, rebates, discounts and other similar
considerations paid/granted to independent &
1601-E/2307 WE exclusive distributors, medical/technical & sales WI515 10%
representatives & marketing agents & sub-agents of
multi-level marketing companies - Individual
Commission, rebates, discounts and other similar
considerations paid/granted to independent &
1601-E/2307 WE exclusive distributors, medical/technical & sales WC515 10%
representatives & marketing agents and sub-agents of
multi-level marketing companies - Corporate
1601-E/2307 WE Gross payments to embalmers by funeral parlors WI530 1%
Payments made by pre-need companies to funeral
1601-E/2307 WE WI535 1%
parlors - Individual
Payments made by pre-need companies to funeral
1601-E/2307 WE WC535 1%
parlors - Corporate
1601-E/2307 WE Tolling fee paid to refineries - Individual WI540 5%
1601-E/2307 WE Tolling fee paid to refineries - Corporate WC540 5%
Income payments made to suppliers of Agricultural
1601-E/2307 WE WI610 1%
products - Individual
Income payments made to suppliers of Agricultural
1601-E/2307 WE WC610 1%
products - Corporate
Income payments on purchases of minerals, mineral
1601-E/2307 WE WI630 5%
products & quarry resources - Individual
Income payments on purchases of minerals, mineral
1601-E/2307 WE WC630 5%
products & quarry resources - Corporate
 Income payments on purchases of gold by Bangko
Sentral ng Pilipinas (BSP) from gold miners/suppliers
1601-E/2307 WE WI632 5%
under PD 1899, as amended by RA No. 7076-
Individual
Income payments on purchases of gold by Bangko
Sentral ng Pilipinas (BSP) from gold miners/suppliers
1601-E/2307 WE WC632 5%
under PD 1899, as amended by RA No. 7076 -
Corporate
On gross amount of refund given by Meralco to
1601-E/2307 WE customers with active contracts as classified by WI650 25%
Meralco - Individual
On gross amount of refund given by Meralco to
1601-E/2307 WE customers with active contracts as classified by WC650 25%
Meralco - Corporate
On gross amount of refund given by Meralco to
1601-E/2307 WE customers with terminated contracts as classified by WI651 32%
Meralco - Individual
On gross amount of refund given by Meralco to
1601-E/2307 WE customers with terminated contracts as classified by WC651 32%
Meralco - Corporate
Withholding on gross amount of interest on the refund
of meter deposit whether paid directly to the customers
or applied against customer's billing - Residential and
1601-E/2307 WE WI660 10%
General Service customers whose monthly electricity
consumption exceeds 200 kwh as classified by
MERALCO - Individual
Withholding on gross amount of interest on the refund
of meter deposit whether paid directly to the customers
or applied against customer's billing - Residential and
1601-E/2307 WE WC660 10%
General Service customers whose monthly electricity
consumption exceeds 200 kwh as classified by
MERALCO - Corporate
Withholding on gross amount of interest on the refund
of meter deposit whether paid directly to the customers
or applied against customer's billing - Non-Residential
1601-E/2307 WE WI661 10%
customers whose monthly electricity consumption
exceeds 200 kwh as classified by MERALCO -
Individual
Withholding on gross amount of interest on the refund
of meter deposit whether paid directly to the customers
or applied against customer's billing - Non-Residential
1601-E/2307 WE WC661 10%
customers whose monthly electricity consumption
exceeds 200 kwh as classified by MERALCO -
Corporate
Withholding on gross amount of interest on the refund
of meter deposit whether paid directly to the customers
or applied against customer's billing - Residential and
1601-E/2307 WE WI662 10%
General Service customers whose monthly electricity
consumption exceeds 200 kwh as classified by other
electric Distribution Utilities (DU) - Individual
Withholding on gross amount of interest on the refund
of meter deposit whether paid directly to the customers
or applied against customer's billing - Residential and
1601-E/2307 WE WC662 10%
General Service customers whose monthly electricity
consumption exceeds 200 kwh as classified by other
electric Distribution Utilities (DU) - Corporate
Withholding on gross amount of interest on the refund
of meter deposit whether paid directly to the customers
or applied against customer's billing - Non-Residential
1601-E/2307 WE WI663 20%
customers whose monthly electricity consumption
exceeds 200 kwh as classified by other electric
Distribution Utilities (DU) - Individual
Withholding on gross amount of interest on the refund
of meter deposit whether paid directly to the customers
or applied against customer's billing - Non-Residential
1601-E/2307 WE WC663 20%
customers whose monthly electricity consumption
exceeds 200 kwh as classified by other electric
Distribution Utilities (DU) - Corporate
Income payments made by the top five thousand
(5,000) individual taxpayers to their local/resident
1601-E/2307 WE WI670 1%
suppliers of goods other than those covered by other
rates of withholding tax - Individual
Income payments made by the top five thousand
(5,000) individual taxpayers to their local/resident
1601-E/2307 WE WC670 1%
suppliers of goods other than those covered by other
rates of withholding tax - Corporation
Income payments made by the top five thousand
(5,000) individual taxpayers to their local/resident
1601-E/2307 WE WI672 2%
suppliers of services other than those covered by other
rates of withholding tax - i) Individual
 Income payments made by the top five thousand
(5,000) individual taxpayers to their local/resident
1601-E/2307 WE WC672 2%
suppliers of services other than those covered by other
rates of withholding tax - ii) Corporation
Income payments made by political parties and
candidates of local and national elections of all their
purchase of goods and services as campaign
expenditures, and income payments made by
1601-E/2307 WE WI680 5%
individuals or juridical persons for their purchases of
goods and services intended to be given as campaign
contribution to political parties and candidates -
Individual
Income payments made by political parties and
candidates of local and national elections of all their
purchase of goods and services as campaign
expenditures, and income payments made by
1601-E/2307 WE WC680 5%
individuals or juridical persons for their purchases of
goods and services intended to be given as campaign
contribution to political parties and candidates -
Corporation
Income payments received by Real Estate Investment
1601-E/2307 WE WC690 1%
Trust (REIT)
Interest income derived from any other debt
instruments not within the coverage of deposit
1601-E/2307 WE substitutes and Revenue Regulations No. 14-2012 WI710 20%
subject to Creditable/ Expanded Withholding Tax -
Individual
Interest income derived from any other debt
instruments not within the coverage of deposit
1601-E/2307 WE substitutes and Revenue Regulations No. 14-2012 WC710 20%
subject to Creditable/ Expanded Withholding Tax -
Corporate

Monthly Remittance of Final Income Taxes Withheld

Tax Form

BIR Form 1601-F : Monthly Remittance Return of Final Income Taxes Withheld

Who Are Required To File

Every withholding agent/payor who is either an individual or non-individual required to

deduct and withhold taxes on income payments subject to Final Withholding Taxes

Documentary Requirements

1. Return previously filed and proof of remittance, if amended return

2. Monthly Alphalist of Payees (MAP)

3. For advance payment, BIR Form No. 0605

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

Procedures for Filing and Payment

1. Read instructions indicated in the tax return.

2. Accomplish BIR Form No. 1601-F in triplicate copies.

3. If there is tax required to be remitted:

- 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;

4. If there is no tax required to be remitted:

- 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

Filing Via EFPS

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

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.

Payment Via EFPS

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.

Manual Filing and Payment

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

BIR FORM TAX TYPE DESCRIPTION ATC TAX RATES

MONTHLY REMITTANCE RETURN OF FINAL
BIR FORM NO. 1601-F
INCOME TAXES WITHHELD
Interest on foreign loans payable to non-resident
1601-F/2306 WF WC180 20%
foreign corporations (NRFCs)
Interest and other income payments on foreign
1601-F/2306 WF WC190 10%
currency transactions/loans payable to OBUs
Interest and other income payments on foreign
1601-F/2306 WF WC191 10%
currency transactions/loans payable to FCDUs
Cash dividend payments by domestic corporation to
1601-F/2306 WF WI202 10%
citizens and resident aliens
Property dividend payments by domestic corporation
1601-F/2306 WF WI203 10%
to citizens and resident aliens
Cash dividend payment by domestic corporation to
1601-F/2306 WF WC212
Non-Resident Foreign Corporations 30% -
 Effective Jan.
1, 2009

Property dividend payment by domestic corporation to 30% -

1601-F/2306 WF WC213
Non-Resident Foreign Corporations Effective Jan.
1, 2009
Cash dividend payment by domestic corporation to
Non-Resident Foreign Corporations whose countries
1601-F/2306 WF WC222 15%
allow tax deemed paid credit (subject to tax sparing
rule)
Property dividend payment by domestic corporation to
Non-Resident Foreign Corporations whose countries
1601-F/2306 WF WC223 15%
allowed tax deemed paid credit (subject to tax sparing
rule)
Cash dividend payment by domestic corporation to
1601-F/2306 WF non-resident alien engaged in trade or business WI224 20%
(NRAETB)
Property dividend payment by domestic corporation to
1601-F/2306 WF non-resident alien engaged in trade or business WI225 20%
(NRAETB)
Share of a NRAETB in the distributable net income
after tax of a partnership (except GPP) of which he is a
1601-F/2306 WF partner, or share in the net income after tax of an WI226 20%
association, joint account, or a joint venture taxable as
a corporation of which he is a member or a co-venturer

On other payments to non-resident foreign 30% -

1601-F/2306 WF WC230
corporations (NRFCs) Effective Jan.
1, 2009
Distributive share of individual partners in a taxable
1601-F/2306 WF partnerships, association, joint account, or joint WI240 10%
venture or consortium
All kinds of royalty payments to citizens, resident
1601-F/2306 WF aliens and non-resident aliens engaged in trade or WI250 20%
business (other than WI 380 and WI 341)
All kinds of royalty payments to domestic and resident
1601-F/2306 WF WC250 20%
foreign corporation
On prizes exceeding P10,000 and other winnings paid
1601-F/2306 WF WI260 20%
to individuals
Branch profit remittances by all corporations except
1601-F/2306 WF WC280 15%
PEZA/SBMA/CDA registered
On gross rentals, lease and charter fees derived by
1601-F/2306 WF WC290 4.5%
non-resident owner or lessor of foreign vessels
On the gross rentals, lease and charter fees derived by
1601-F/2306 WF non-resident lessor of aircraft, machineries and other WC300 7.5%
equipment
On payments to oil exploration service contractors and
1601-F/2306 WF WI310 8%
subcontractors (OESS) - Individual (NRAETB)
On payments to oil exploration service contractors and
1601-F/2306 WF subcontractors (OESS) - Corporate (non-resident WC310 8%
foreign corporation engage in trade or business)
Payments to Filipinos or alien individuals employed by
Foreign Petroleum Service
Contractors/Subcontractors, Offshore Banking Units
1601-F/2306 WF and Regional or Area Headquarters and Regional WI320 15%
Operating Headquarters of Multinational Companies
occupying executive/managerial and technical
positions
Payments to NRANETB except on sale of shares in
1601-F/2306 WF WI330 25%
domestic corporation and real property
On payments to non-resident individual
1601-F/2306 WF WI340 25%
cinematographic film owners, lessors or distributors
On payments to foreign corporate cinematographic film
1601-F/2306 WF WC340 25%
owners, lessors or distributors
Royalties paid to NRAETB on cinematographic films
1601-F/2306 WF WI341 25%
and similar works
Final tax on interest or other payments upon tax-free
1601-F/2306 WF covenant bonds, mortgages, deeds of trust or other WI 350 30%
obligations under Sec. 57C of the NIRC of 1997
Royalties paid to citizens, resident aliens and NRAETB
1601-F/2306 WF WI380 10%
on books, other literary works and musical composition
1601-F/2306 WF Informer's cash reward paid to individuals WI410 10%
1601-F/2306 WF Informer's cash reward paid to juridical persons WC410 10%
Cash or property dividends paid by a Real Estate
1601-F/2306 WF WI700 10%
Investment Trust (REIT) to individuals
Cash or property dividends paid by a Real Estate
1601-F/2306 WF WC700 10%
Investment Trust (REIT) to corporations