BIR Form No.

0605 Payment Form

Description
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

Description
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
Description

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)

Description

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
Description
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
Description
 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
Description
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
Description
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
Description
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
Description
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
To (Manual)
January to (EFPS)
November
A) Large and On or before the In accordance
Non-large tenth (10th) day of with the schedule
Taxpayer the following set forth in RR
month in which No. 26-2002 as
withholding was follows:
made 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
To
month of To (Manual)
(EFPS)
December
A) Large and On or before In accordance with
Non-large January 15 of the schedule set
Taxpayer the following forth in RR No. 26-
year 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

BIR Form No. 1601-EQ Quarterly Remittance Return of Creditable

Income Taxes Withheld (Expanded)
Description
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
Description
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.
Description
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
Description
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
Description
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

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
Description
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)
Description
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
Description- 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.
BIR Form No. Annual Income Tax Return For Individuals Earning Purely Compensation
1700 Income (Including Non-Business/Non-Profession Related Income)
Description
This return shall be filed by every resident citizen deriving compensation income
from all sources, or resident alien and non-resident citizen with respect to
compensation income from within the Philippines, except the following:
1. An individual whose taxable income does not exceed P 250,000.00;
2. An individual with respect to pure compensation income, as defined in Section
32(A)(1) derived from sources within the Philippines, the income tax on which has
been correctly withheld (tax due equals tax withheld) under the provisions of
Section 79 of the Code: Provided, that an individual deriving compensation
concurrently from two or more employers at any time during the taxable year
shall file an income tax return;
3. An individual whose sole income has been subjected to final withholding tax
pursuant to Section 57(A) of the Tax Code; and
4. A minimum wage earner as defined in Section 22(HH) of the Tax Code or an
individual who is exempt from income tax pursuant to the provisions of the Tax
Code and other laws, general or special.
Filing Date
This return is filed on or before April 15 of each year covering income for the
preceding taxable year.