PROCEDURES ADVANCE REMITTANCE FOR BIR FORM 1601EQ/0619E & 1601C

 Use BIR Form 0605

 Under Section 17 (Manner of Payment), Choose Others (Specify) and TYPE eTRA
 Do not TYPE –eTRA OR e-TRA , TYPE eTRA ONLY (Image 1)
 Proceed to Validate
 Click Submit (Image 2)
 Filing Reference has been created. Click Proceed to Payment (Image 3)
 Fill out Efps Payment Form, under the eFPS MODE OF PAYMENT, choose Tax Remittance
Advice (Image 4)
 Fill out the Other Information then Click Submit (Image 5)
 Dialogue Box will appear stating that “You will be redirected to the Confirmation Page.Click
on OK to Continue.” – Click OK (Image 6)
 Successful Tax Remittance Advice will be generated – (Image 7)
 Proof that Advance Filing and Remittance of Withholding Taxes on Compensation using BIR
Form 1601C is impossible except if you will be filing on the LAST DAY OF THE MONTH after
12 noon - (Image 8)
 Proof that Advance Filing and Remittance of Expanded Withholding Taxes using BIR Form
1601EQ/0619E is impossible except if you will be filing on the LAST DAY OF THE MONTH
after 12 noon. – (Image 9)
 In filing BIR Form 1601C for the following month after the month of Advance Remittance,
Type the amount of tax remitted in advance (BIR Form 0605) in Line Item 21B – (Image 10)
REMITTANCE OF UNREMITTED DUE TO BIR AS OF DECEMBER 31, 2017
 Use BIR Form 0605 (Image 11)
 In Line 2 (Year Ended) Type 12 2015/2016/2017 if you can identify the particular year where
the Unremitted Due to BIR as of Decembe 31, 2017 arose, IF CANNOT BE IDENTIFIED, Type
12 2015
 In Line 7 (Return Period) Type 12 31 2015/2016/2017 depending of the year you have selected
in Line 2
 In Line 8 (Tax Type Code) Type WE (Expanded Witholding Tax), WC (Withholding Tax on
Compensation), WG (Final Withholding VAT/Percentage)
 Under Section 17 (Manner of Payment), Choose Others (Specify) and TYPE eTRA
 Do not TYPE –eTRA OR e-TRA , TYPE eTRA ONLY (Image 1)
 Proceed to Validate
 Click Submit (Image 2)
 Filing Reference has been created. Click Proceed to Payment (Image 3)
 Fill out Efps Payment Form, under the eFPS MODE OF PAYMENT, choose Tax Remittance
Advice (Image 4)
 Fill out the Other Information then Click Submit (Image 5)
 Dialogue Box will appear stating that “You will be redirected to the Confirmation Page.Click
on OK to Continue.” – Click OK (Image 6)
 Successful Tax Remittance Advice will be generated – (Image 7)

PLEASE REMIT THE ADVANCE REMITTANCE AND

UNREMITTED DUE TO BIR WITHIN THIS MONTH
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Image 8 - 1601 C
Image 9 - 1601EQ

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