Electronic Filing and Payment System Job Aid

BIR Form No. 1601C (Monthly Remittance Return of Income Taxes Withheld on Compensation) Withholding Tax

Bureau of Internal Revenue Version 1 - June 2002

Training Management Division JA WT 1
Electronic Filing and Payment System Job Aid
BIR Form No. 1601C (Monthly Remittance Return of Income Taxes Withheld on Compensation) Withholding Tax

1) In Item no. 1 <For the Month (MM/YYYY)> field, select month from the list and enter
the year when compensation income was earned.

Note:

The set of inputs must not be greater than the present month and year.
Changing the month and year will prompt this message.

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Electronic Filing and Payment System Job Aid
BIR Form No. 1601C (Monthly Remittance Return of Income Taxes Withheld on Compensation) Withholding Tax

Pressing <CANCEL> will revert the changed item but pressing <OK> will alert
this message:

Pressing <OK> will clear all the data in Part II and Schedule 2, pressing <CANCEL>
will revert the changed item.

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Electronic Filing and Payment System Job Aid
BIR Form No. 1601C (Monthly Remittance Return of Income Taxes Withheld on Compensation) Withholding Tax

2) In Item no. 4 <Any Taxes Withheld?> field, select “Yes” or “No” .

If the user select <OK> all the values in the Part II and Schedule 2 fields will be
cleared.

3) In Item No. 12 <Category of Withholding Agent> field, select “Private” or

“Government”.

Note:

Item no. 13 <Are you availing of tax relief under Special Law or
International Tax Treaty?> field has a default value of “No” and will be non-
editable.

Bureau of Internal Revenue Version 1 - June 2002

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Electronic Filing and Payment System Job Aid
BIR Form No. 1601C (Monthly Remittance Return of Income Taxes Withheld on Compensation) Withholding Tax

4) Supply values for Item no. 15 <Total Amount of Compensation> and Item no. 16
<Non-Taxable Compensation>.

Note:

Amount of Compensation should be greater than zero (0).

Note:

Item no. 16 <Less:Non Taxable Compensation> must be less than or equal to

Item no. 15 <Total Amount of Compensation>

Bureau of Internal Revenue Version 1 - June 2002

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Electronic Filing and Payment System Job Aid
BIR Form No. 1601C (Monthly Remittance Return of Income Taxes Withheld on Compensation) Withholding Tax

5) If Item no. 4 <Any Taxes Withheld?> field is set to “Yes”, supply value for Item
no. 18 <Tax Required to be Withheld>. Otherwise, this field is disabled.

Note:

Tax Due Amount should be greater than zero (0).

6) If this is an amended return and item no. 4 <Any Taxes Withheld?> field is set to
“Yes”, then Item no. 21 <Less: Tax Remitted in Return Previously Filed , if this is an
amended return> field will be automatically populated by Item 22 <Tax Still Due/
(Overremittance)> of the form being amended but will remain an editable field.

If this is an amended return and item no. 4 <Any Taxes Withheld?> field is set to
“No”, then Item no. 21 <Less: Tax Remitted in Return Previously Filed , if this is an
amended return> is disabled.

7) If this is an amended return, Item no. 23A <Surcharge> field will be editable

Bureau of Internal Revenue Version 1 - June 2002

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Electronic Filing and Payment System Job Aid
BIR Form No. 1601C (Monthly Remittance Return of Income Taxes Withheld on Compensation) Withholding Tax

8) In Section A, select period indicator, “Monthly” or “Yearly”. Section A should

always enabled if Item 4 <Any Taxes Withheld?> field is either set to “Yes”
or “No”.

If period is set to “Monthly”, fill out Columns 1-7a.

If period is set to “Yearly”, fill out Columns 5-6 and 7b.

Note:

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Electronic Filing and Payment System Job Aid
BIR Form No. 1601C (Monthly Remittance Return of Income Taxes Withheld on Compensation) Withholding Tax
Note:

Section A of the tax form is not mandatory however if there are fields
that contains a value then all fields in that row should not contain a null
value.

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Electronic Filing and Payment System Job Aid
BIR Form No. 1601C (Monthly Remittance Return of Income Taxes Withheld on Compensation) Withholding Tax

Item no. 1 of Section A <Previous Month(s)/Year> should be in the

MM/YYY format.

Item no. 2 of Section A <Date Paid> should be in MM/DD/YYY format.

If you need more rows to add more Adjustment of Taxes Withheld on

Compensation for Previous Months for Section A, click on the <more…>
link.

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Electronic Filing and Payment System Job Aid
BIR Form No. 1601C (Monthly Remittance Return of Income Taxes Withheld on Compensation) Withholding Tax

Section A (continuation) Lookup Window

9) In Section A (continuation):
• Print button to print Schedule 1.

• Click on the Add button if you want to add another row.

• Tick the checkbox beside the row you wish to delete. Click on the Delete
button to delete the row you selected.

• An OK button to transfer the computed value to Item 25. It will close

the Section A page and set focus on the 1601c page.

• A Cancel button to disregard entries made by the user, close the

Section A page and set focus on the 1601c page.

10) After providing the details, the user can validate the Return by clicking the

button.

11) The user can or the return.

12) The system will display confirmation messages to facilitate the return submission.

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Electronic Filing and Payment System Job Aid
BIR Form No. 1601C (Monthly Remittance Return of Income Taxes Withheld on Compensation) Withholding Tax

Note:

To cancel the submission of return , user can press the button or the
button.

13) Click the button and a Filing Reference Page will be generated.

Filing Reference Page with Amount Payable = 0.0.

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Electronic Filing and Payment System Job Aid
BIR Form No. 1601C (Monthly Remittance Return of Income Taxes Withheld on Compensation) Withholding Tax

Filing Reference Page with Amount Payable > 0.0, user can Click
<proceed to payment> for payment transaction.

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Electronic Filing and Payment System Job Aid
BIR Form No. 1601C (Monthly Remittance Return of Income Taxes Withheld on Compensation) Withholding Tax

15) Audit Checking

Upon loading of form with default or pre selected return period, system will check if
the return is in audit status.

System will generate a message to indicate Audit Status.

Click the button to file for another return period.

Click the button to return to the User Menu.

16) System Housekeeping

Upon loading of form with default or pre selected return period, system will check the
housekeeping status.

System will generate a message to indicate Archive Status.

Click the button to return to the User Menu.

Bureau of Internal Revenue Version 1 - June 2002

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