Professional Documents
Culture Documents
Description
Codal Reference
Monthly Remittance of Taxes Withheld on Compensation
Monthly Remittance Of Income Taxes Withheld (Expanded) [Except for
Transactions Involving Onerous Transfer of Real Property Classified as Ordinary
Asset]
Monthly Remittance Of Value-Added Taxes And Other Percentage Taxes
Withheld
Monthly Remittance of Final Income Taxes Withheld
Remittance Return of Percentage Tax On Winnings And Prizes Withheld By Race
Track Operators
Quarterly Remittance Of Final Income Taxes Withheld On Fringe Benefits Paid To
Employees Other Than Rank And File
Monthly Remittance Of Final Income Taxes Withheld On Interest Paid And Yield
On Deposit Substitutes, Trust, Etc.
Annual Information Return On Creditable Income Taxes Withheld
(Expanded)/Income Payments Exempt From Withholding Tax
Annual Information On Income Taxes Withheld On Compensation And Final
Withholding Taxes
Related Revenue Issuances
Frequently Asked Questions
Description
Final Withholding Tax is a kind of withholding tax which is prescribed on certain income
payments and is not creditable against the income tax due of the payee on other income
subject to regular rates of tax for the taxable year. Income Tax withheld constitutes the
full and final payment of the Income Tax due from the payee on the particular income
subjected to final withholding tax.
[return to index]
Codal Reference
[return to index]
Tax Form
Every registered withholding agent on compensation, which includes, but not limited to
the following:
1) For amended return, proof of remittance and the return previously filed.
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.
- 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.
- 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
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.
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.
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
DAILY 1 2 3 4 5 6 7 8
Exemption 0.00 0.00 1.65 8.25 28.05 74.26 165.02 412.54
Status (‘000P) +0% over +5% over +10% over +15% over +20% over +25% over +30% over +32% over
A. Table for employees without qualified dependent
1. Z 0.0 1 0 33 99 231 462 825 1,650
2. S/ME 50.0 1 165 198 264 396 627 990 1,815
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 75.0 1 248 281 347 479 710 1,073 1,898
2. ME2 / S2 100.0 1 330 363 429 561 792 1,155 1,980
3. ME3 / S3 125.0 1 413 446 512 644 875 1,238 2,063
4. ME4 / S4 150.0 1 495 528 594 726 957 1,320 2,145
WEEKLY 1 2 3 4 5 6 7 8
Exemption 0.00 0.00 9.62 48.08 163.46 432.69 961.54 2,403.85
Status +0% over +5% over +10% over +15% over +20% over +25% over +30% over +32% over
A. Table for employees without qualified dependent
1. Z 0.0 1 0 192 577 1,346 2,692 4,808 9,615
2. S/ME 50.0 1 962 1,154 1,538 2,308 3,654 5,769 10,577
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 75.0 1 1,442 1,635 2,019 2,788 4,135 6,250 11,058
2. ME2 / S2 100.0 1 1,923 2,115 2,500 3,269 4,615 6,731 11,538
3. ME3 / S3 125.0 1 2,404 2,596 2,981 3,750 5,096 7,212 12,019
4. ME4 / S4 150.0 1 2,885 3,077 3,462 4,231 5,577 7,692 12,500
SEMI-MONTHLY 1 2 3 4 5 6 7 8
Exemption 0.00 0.00 20.83 104.17 354.17 937.50 2,083.33 5,208.33
Status +0% over +5% over +10% over +15% over +20% over +25% over +30% over +32% over
A. Table for employees without qualified dependent
1. Z 0.0 1 0 417 1,250 2,917 5,833 10,417 20,833
2. S/ME 50.0 1 2,083 2,500 3,333 5,000 7,917 12,500 22,917
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 75.0 1 3,125 3,542 4,375 6,042 8,958 13,542 23,958
2. ME2 / S2 100.0 1 4,167 4,583 5,417 7,083 10,000 14,583 25,000
3. ME3 / S3 125.0 1 5,208 5,625 6,458 8,125 11,042 15,625 26,042
4. ME4 / S4 150.0 1 6,250 6,667 7,500 9,167 12,083 16,667 27,083
MONTHLY 1 2 3 4 5 6 7 8
Exemption 0.00 0.00 41.67 208.33 708.33 1,875.00 4,166.67 10,416.67
Status +0% over +5% over +10% over +15% over +20% over +25% over +30% over +32% over
A. Table for employees without qualified dependent
1. Z 0.0 1 0 833 2,500 5,833 11,667 20,833 41,667
2. S/ME 50.0 1 4,167 5,000 6,667 10,000 15,833 25,000 45,833
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 75.0 1 6,250 7,083 8,750 12,083 17,917 27,083 47,917
2. ME2 / S2 100.0 1 8,333 9,167 10,833 14,167 20,000 29,167 50,000
3. ME3 / S3 125.0 1 10,417 11,250 12,917 16,250 22,083 31,250 52,083
4. ME4 / S4 150.0 1 12,500 13,333 15,000 18,333 24,167 33,333 54,167
[return to index]
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]
Every registered withholding agent on Expanded Withholding Tax, which may include,
but not limited to the following:
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.
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
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
- 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.
- 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
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.
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.
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
TAX
BIR FORM TAX TYPE DESCRIPTION ATC
RATES
MONTHLY REMITTANCE RETURN OF
BIR FORM NO. 1601-E CREDITABLE INCOME TAXES WITHHELD
(EXPANDED)
Professionals (lawyers, CPAs, engineers,
etc.), talent fees paid to individuals - If the
1601-E/2307 WE WI010 10%
current year’s gross income is P720,000 and
below
Professionals (lawyers, CPAs, engineers,
etc.), talent fees paid to individuals - If the
1601-E/2307 WE WI011 15%
current year’s gross income exceeds P
720,000
Professionals/ talent fees paid to juridical
1601-E/2307 WE persons - If the current year’s gross income WC010 10%
is P720,000 and below
Professionals/ talent fees paid to juridical
1601-E/2307 WE persons - If the current year’s gross income WC011 15%
exceeds P 720,000
Professional entertainers, such as, but not
limited to, actors and actresses, singers,
1601-E/2307 WE WI020 10%
lyricist, composers, 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,
1601-E/2307 WE WI021 15%
lyricist, composers, emcees - If the current
year’s gross income exceeds P 720,000
Professional athletes, including basketball
1601-E/2307 WE players, pelotaris and jockeys - If the current WI030 10%
year’s gross income is P 720,000 and below
Professional athletes including basketball
1601-E/2307 WE players, pelotaris and jockeys - If the current WI031 15%
year’s gross income exceeds P720,000
Movie, stage, radio, television and musical
1601-E/2307 WE directors and producers - If the current year’s WI040 10%
gross income is P720,000 and below
Movie, stage, radio, television and musical
1601-E/2307 WE directors and producers - If the current year’s WI041 15%
gross income exceeds P 720,000
Management and technical consultants paid
1601-E/2307 WE to individuals. If the current year’s gross WI050 10%
income is P 720,000 and below
Management and technical consultants paid
1601-E/2307 WE to individuals - If the current year’s gross WI051 15%
income exceeds P 720,000
Management and technical consultants paid
1601-E/2307 WE to juridical person - If the current year’s gross WC050 10%
income is P 720,000 and below
Management and technical consultants paid
1601-E/2307 WE to juridical person - If the currents year’s WC051 15%
gross income exceeds P720,000
Business and bookkeeping agents and
1601-E/2307 WE agencies - If the current year’s gross income WI060 10%
is P 720,000 and below
Business and bookkeeping agents and
1601-E/2307 WE agencies - If the current year’s gross income WI061 15%
exceeds P 720,000
Insurance agents and insurance adjusters - If
1601-E/2307 WE the current year’s gross income is P 720,000 WI070 10%
and below
Insurance agents and insurance adjusters - If
1601-E/2307 WE the current year’s gross income exceeds P WI071 15%
720,000
Other recipients of talent fees - If the current
1601-E/2307 WE WI080 10%
year’s gross income is P 720,000 and below
Other recipients of talent fees - If the current
1601-E/2307 WE WI081 15%
year’s gross income exceeds P 720,000
Fees of directors who are not employees of
1601-E/2307 WE the company - If the current year’s gross WI090 10%
income is P 720,000 and below
Fees of directors who are not employees of
1601-E/2307 WE the company - If the current year’s gross WI091 15%
income exceeds P 720,000
Rentals- real/personal properties, poles,
1601-E/2307 WE satellites & transmission facilities, billboards - WI100 5%
Individual
Rentals- real/personal properties, poles,
1601-E/2307 WE satellites & transmission facilities, billboards - WC100 5%
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-
1601-E/2307 WE WI120 2%
contractors - Individual
Income payments to prime contractors/sub-
1601-E/2307 WE WC120 2%
contractors - Corporate
Income distribution to beneficiaries of estates
1601-E/2307 WE WI130 15%
and trusts
Gross commission or service fees of custom,
insurance, stock, real estate, immigration
1601-E/2307 WE WI140 10%
and commercial brokers & fees of agents of
professional entertainers - Individual
Gross commission or service fees of custom,
insurance, stock, real estate, immigration
1601-E/2307 WE WC140 10%
and commercial brokers & fees of agents of
professional entertainers - Corporate
Payments to medical practitioners by a duly
registered professional partnership for the
1601-E/2307 WE practice of the medical profession - If the WI141 10%
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
1601-E/2307 WE practice of the medical profession - If the WI142 15%
currents year's income payments to the
medical practitioner exceeds P720,000
Payments for medical/dental/veterinary
services thru Hospitals/ Clinics/Health
Maintenance Organizations, including direct
1601-E/2307 WE payments to service providers - If the current WI150 15%
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
1601-E/2307 WE payments to service providers - If the current WI151 10%
year's income payments for the
medical/dental/veterinary services is P
720,000 and below
Payment by the general professional
partnerships GPP) to its partners - If the
1601-E/2307 WE WI152 10%
current year's income payments to the
partners is P 720,000 and below
Payment by the general professional
partnerships GPP) to its partners - If the
1601-E/2307 WE WI153 15%
current year's income payments to the
partners exceeds P 720,000
Payments made by credit card companies -
1601-E/2307 WE WI156 1% of 1/2
Individual
Payments made by credit card companies -
1601-E/2307 WE WC156 1% of 1/2
Corporate
Income payments made by the government
1601-E/2307 WE to its local/resident suppliers of goods - WI640 1%
Individual
Income payments made by the government
1601-E/2307 WE to its local/resident suppliers of goods - WC640 1%
Corporate
Income payments made by the government
1601-E/2307 WE to its local/resident suppliers of service - WI157 2%
Individual
Income payments made by the government
1601-E/2307 WE to its local/resident suppliers of services - WC157 2%
Corporate
Income payments made by top 20,000
1601-E/2307 WE private corporations to their local/resident WI158 1%
suppliers of goods - Individual
Income payments made by top 20,000
1601-E/2307 WE private corporations to their local/resident WC158 1%
suppliers of goods - Corporate
Income payments made by top 20,000
1601-E/2307 WE private corporations to their local/resident WI160 2%
suppliers of services - Individual
Income payments made by top 20,000
1601-E/2307 WE private corporations to their local/resident WC160 2%
suppliers of services - Corporate
Additional payments to government
personnel from importers, shipping and
1601-E/2307 WE WI159 15%
airline companies or their agents for overtime
services
Commission, rebates, discounts and other
similar considerations paid/granted to
independent & exclusive distributors,
1601-E/2307 WE WI515 10%
medical/technical & sales representatives &
marketing agents & sub-agents of multi-level
marketing companies - Individual
Commission, rebates, discounts and other
similar considerations paid/granted to
independent & exclusive distributors,
1601-E/2307 WE WC515 10%
medical/technical & sales representatives &
marketing agents and sub-agents of multi-
level marketing companies - Corporate
Gross payments to embalmers by funeral
1601-E/2307 WE WI530 1%
parlors
Payments made by pre-need companies to
1601-E/2307 WE WI535 1%
funeral parlors - Individual
Payments made by pre-need companies to
1601-E/2307 WE WC535 1%
funeral 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
1601-E/2307 WE WI610 1%
Agricultural products - Individual
Income payments made to suppliers of
1601-E/2307 WE WC610 1%
Agricultural products - Corporate
Income payments on purchases of minerals,
1601-E/2307 WE mineral products & quarry resources - WI630 5%
Individual
Income payments on purchases of minerals,
1601-E/2307 WE mineral products & quarry resources - WC630 5%
Corporate
Income payments on purchases of gold by
Bangko Sentral ng Pilipinas (BSP) from gold
1601-E/2307 WE WI632 5%
miners/suppliers under PD 1899, as
amended by RA No. 7076- Individual
Income payments on purchases of gold by
Bangko Sentral ng Pilipinas (BSP) from gold
1601-E/2307 WE WC632 5%
miners/suppliers under PD 1899, as
amended by RA No. 7076 - Corporate
On gross amount of refund given by Meralco
1601-E/2307 WE to customers with active contracts as WI650 25%
classified by Meralco - Individual
On gross amount of refund given by Meralco
1601-E/2307 WE to customers with active contracts as WC650 25%
classified by Meralco - Corporate
On gross amount of refund given by Meralco
1601-E/2307 WE to customers with terminated contracts as WI651 32%
classified by Meralco - Individual
On gross amount of refund given by Meralco
1601-E/2307 WE to customers with terminated contracts as WC651 32%
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
1601-E/2307 WE customer's billing - Residential and General WI660 10%
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
1601-E/2307 WE customer's billing - Residential and General WC660 10%
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
1601-E/2307 WE customer's billing - Non-Residential 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
1601-E/2307 WE customer's billing - Non-Residential 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 General
1601-E/2307 WE WI662 10%
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 General
1601-E/2307 WE WC662 10%
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
1601-E/2307 WE local/resident suppliers of goods other than WI670 1%
those covered by other rates of withholding
tax - Individual
Income payments made by the top five
thousand (5,000) individual taxpayers to their
1601-E/2307 WE local/resident suppliers of goods other than WC670 1%
those covered by other rates of withholding
tax - Corporation
Income payments made by the top five
thousand (5,000) individual taxpayers to their
1601-E/2307 WE local/resident suppliers of services other than WI672 2%
those covered by other rates of withholding
tax - i) Individual
Income payments made by the top five
thousand (5,000) individual taxpayers to their
1601-E/2307 WE local/resident suppliers of services other than WC672 2%
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
1601-E/2307 WE income payments made by individuals or WI680 5%
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
1601-E/2307 WE income payments made by individuals or WC680 5%
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
1601-E/2307 WE WC690 1%
Investment Trust (REIT)
Interest income derived from any other debt
instruments not within the coverage of
1601-E/2307 WE WI710 20%
deposit substitutes and Revenue
Regulations No. 14-2012 subject to
Creditable/ Expanded Withholding Tax -
Individual
Interest income derived from any other debt
instruments not within the coverage of
deposit substitutes and Revenue
1601-E/2307 WE WC710 20%
Regulations No. 14-2012 subject to
Creditable/ Expanded Withholding Tax -
Corporate
[return to index]
Tax Form
BIR Form No. 1600 - Monthly Remittance Return of Value-Added Taxes and Other
Percentage Taxes Withheld
3. Payors of income to persons, natural or juridical, who opted to remit his/its VAT or
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.
Documentary Requirements
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
- Proceed to the nearest Authorized Agents Banks (AABs) of the Revenue District Office
where you are registered or taxpayer concerned is registered and present the duly
accomplished BIR Form No.1600, 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 No. 1600, 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.
- Proceed to the Revenue District Office where you are registered and present the duly
accomplished BIR Form No. 1600, together with the required attachments.
- Receive your copy of the duly stamped and validated form from the RDO representative.
Deadline
On or before the tenth (10th) day of the month following the month the withholding was
made, whether EFPS or manual filing and payment.
Tax Rates
[return to index]
Tax Form
BIR Form 1601-F : Monthly Remittance Return of Final Income Taxes Withheld
Documentary Requirements
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
- 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;
- 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
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.
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.
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
[return to index]
Tax Form
BIR Form No. 1600-WP : Remittance Return of Percentage Tax on Winnings and Prizes
Withheld by Race Track Operators
Documentary Requirements
- In places where there are no AAB, 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 No. 1600-WP, 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.
- Proceed to the Revenue District Office where you are registered or taxpayer concerned
is registered and present the duly accomplished BIR Form No. 1600-WP, together with
the required attachments.
- Receive your copy of the duly stamped and validated form from the RDO representative
Deadline
Within twenty (20) days from the date the tax was deducted and withheld
Tax Rates
[return to index]
Quarterly Remittance Of Final Income Taxes Withheld On Fringe Benefits Paid To
Employees Other Than Rank And File
Tax Form
BIR Form No. 1603 - Quarterly Remittance Return of Final Income Taxes Withheld on
Fringe Benefits Paid to Employees Other than Rank and File
Documentary Requirements
2. 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
- 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. 1603, together with the required attachments and your
payment.
- In places where there are no AAB, 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 No. 1603, 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.
- Receive your copy of the duly stamped and validated form from the RDO representative
Deadline
On or before the fifteenth (15th) day of the month following the end of the calendar quarter
in which the fringe benefits were granted to the recipient.Provided however that, in the
case of NGAs, it shall be e-filed and paid on or before the 10th day of the month following
the quarter.
On or before the tenth (10th) day of the month following the end of the calendar quarter
in which the fringe benefits were granted to the recipient.
Tax Rates
[return to index]
Monthly Remittance Of Final Income Taxes Withheld On Interest Paid And Yield On
Deposit Substitutes, Trust, Etc.
Tax Form
BIR Form No. 1602 - Monthly Remittance Return of Final Income Taxes Withheld on
Interest Paid and Yield on Deposit Substitutes/Trust/Etc.
Who Are Required To File
Documentary Requirements
- 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 FormNo. 1602, together with the required attachments and your
payment.
- In places where there are no AAB, proceed to 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 and present the duly accomplished
BIR Form No. 1602, together with the required attachments and your payment who will
issue a Revenue Official Receipt (BIR Form No. 2524) therefor.
- 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.
- Proceed to the Revenue District Office where you are registered or taxpayer concerned
is registered and present the duly accomplished BIR Form No. 1602, together with the
required attachments.
Deadline
On or before the fifteenth (15th) day of the month following the month withholding was
made
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
[return to index]
Annual Information Return On Creditable Income Taxes Withheld
(Expanded)/Income Payments Exempt From Withholding Tax
Tax Form
BIR Form No. 1604-E : Annual Information Return of Creditable Income Taxes Withheld
(Expanded)/Income Payments Exempt from Withholding Tax
Documentary Requirements
2. Alphalist of Other Payees Whose Income Payments Are Exempt from Withholding Tax
but subject to Income Tax
3. Return previously filed and proof of tax payment for amended return
2. Proceed to the Revenue District Office where you are registered and present the duly
accomplished BIR Form No. 1604-E, together with the required attachments.
3. Receive your copy of the duly stamped and validated form from the RDO representative
Deadline
On or before March 1 of the year following the calendar year in which the income
payments subjected to expanded withholding taxes or exempt from withholding tax were
paid.
[return to index]
Annual Information On Income Taxes Withheld On Compensation And Final
Withholding Taxes
Tax Form
BIR Form No. 1604-CF : Annual Information Return of Income Taxes Withheld on
Compensation and Final Withholding taxes.
Documentary Requirements
6. Alphalist of Employees other than Rank and File Who Were Given Fringe Benefits
During the Year
8. Return previously filed and proof of tax payment for amended return
Procedures
1. Accomplish BIR Form No. 1604-CF in triplicate copies and attach the necessary
schedules in prescribed form (hard and soft copy)
2. Proceed to the Revenue District Office where you are registered and present the duly
accomplished BIR Form No. 1604-CF, together with the required attachments.
3. Receive your copy of the duly stamped and validated form from the RDO
representative.
Deadline
On or before January 31 following the calendar year in which the compensation payment
and other income payments subjected to final withholding taxes were paid or accrued.
[return to index]
RR No. 2-98, RR No. 3-98, RR No. 8-98, RR No. 10-98, RR No. 12-98, RR No. 3-99, RR
No. 8-2000, RR No. 10-2000, RR No. 6-2001, RR No. 12-2001, RR No. 9-2001, RR No.
3-2002, RR No. 4-2002, RR No. 14-2002, RR No. 19-2002, RR No. 26-2002, RR No. 14-
2003, RR No. 16-2003, RR No. 17-2003, RR No. 30-2003, RR 1-2004, RR 3-2004, RR
No. 5-2004, RR No. 8-2005, RR 1-2006, RR 2-2006, RR 4-2006, RR 4-2007, RR 4-2008,
RR 5-2008, RR 6-2008, RR 7-2008, RR 14-2008, RR No. 10-2008, RR 1-2009, RR 2-
2009, RR 3-2009, RR 5-2009, RR 6-2009, RR 8-2009, RR 10-2009, RR No. 11-2010, RR
No. 5-2011, RR No. 7-2011, RR No. 13-2011, RR No. 3-2012, RR No. 6-2012, RR No.
8-2012, RR No. 14-2012, RR No. 16-2012, RR No. 1-2013, RR No. 10-2013, RR No. 11-
2013
[return to index]
There are two main classifications or types of withholding tax. These are:
2) What is compensation?
It means any remuneration received for services performed by an employee from his
employer under an employee-employer relationship.
- Overtime Pay
- Fees, including director's fees
- Commission
- Profit Sharing
- Monetized Vacation and Sick Leave
- Fringe benefits received by rank & file employees
- Hazard Pay
- Taxable 13th month pay and other benefits
- Other remunerations received from an employee-employer relationship
b. Any amount received by an official or employee or by his heirs from the employer due
to death, sickness or other physical disability or for any cause beyond the control of the
said official or employee such as retrenchment, redundancy or cessation of business
c. Social security benefits, retirement gratuities, pensions and other similar benefits
d. Payment of benefits due or to become due to any person residing in the Philippines
under the law of the US administered by the US Veterans Administration
f. Benefits received from the GSIS Act of 1937, as amended, and the retirement gratuity
received by the government official and employees
2. Remuneration paid for agricultural labor and paid entirely in products of the farm where
the labor is performed
11. Thirteenth (13th) month pay and other benefits (not to exceed P 30,000)
13. Compensation Income of Minimum Wage Earners (MWEs) with respect to their
Statutory Minimum Wage (SMW) as fixed by Regional Tripartite Wage and Productivity
Board (RTWPB)/National Wage and Productivity Commission (NWPC), including
overtime pay, holiday pay, night shift differential and hazard pay, applicable to the place
where he/she is assigned.
14. Compensation Income of employees in the public sector if the same is equivalent to
or not more than the SMW in the non-agricultural sector, as fixed by RTWPB/NWPC,
including overtime pay, holiday pay, night shift differential and hazard pay, applicable to
the place where he/she is assigned.
- These are facilities and privileges of relatively small value and are offered or furnished
by the employer to his employees merely as means of promoting their health, goodwill,
contentment or efficiency. The following shall be considered "De Minimis" benefits not
subject to income tax, hence not subject to withholding tax on compensation income of
both managerial and rank and file employees:
• Monetized unused vacation leave credits of private employees not exceeding ten (10)
days during the year;
• Monetized value of vacation and sick leave credits paid to government officials and
employees.
• Actual medical assistance, e.g. medical allowance to cover medical and healthcare
needs, annual medical/executive check-up, maternity assistance, and routine
consultations, not exceeding P10,000 per annum;
• Employees achievement awards, e.g., for length of service or safety achievement, which
must be in the form of a tangible personal property other than cash or gift certificate, with
an annual monetary value not exceeding P10,000 received by the employee under an
established written plan which does not discriminate in favor of highly paid employees;
• Gifts given during Christmas and major anniversary celebration not exceeding
P5,000.00 per employee perannum;
• Daily meal allowance for overtime work and night/graveyard shift not exceeding twenty-
five percent (25%) of the basic minimum wage on a per region basis;
b. Working for only one employer in the Philippines for the calendar year;
c. Tax has been withheld correctly by the employer (tax due equals tax withheld);
d. The employee’s spouse also complies with all three (3) conditions stated above.
e. The employer files the annual information return (BIR Form No. 1604-CF)
f. The employer issues BIR Form No. 2316 to each employee.
Note: For those employees qualified under the substituted filing, the employer
- Professional entertainers such as but not limited to actors and actresses, singers,
lyricist, composers and emcees
- Directors and producers involved in movies, stage, radio, television and musical
productions
- Fees of directors who are not employees of the company paying such fees whose duties
are confined to attendance at and participation in the meetings of the Board of Directors
b) Professional fees, talent fees, etc for services of taxable juridical persons
c) Rentals:
- Rental of billboards
- Specialty contractors
1. Filling, demolition and salvage work contractors and operators of mine drilling
apparatus
2. Operators of dockyards
3. Persons engaged in the installation of water system, and gas or electric light, heat or
power
5. Transportation Contractors
12. Persons engaged in the installation of elevators, central air conditioning units,
computer machines and other equipment and machineries and the maintenance services
thereon
13. Persons engaged in the sale of computer services, computer programmers, software
developer/designer, etc.
16. TV and radio station operators on sale of TV and radio airtime, and
j) Gross selling price or total amount of consideration or its equivalent paid to the
seller/owner for the sale, exchange or transfer of real property classified as ordinary asset
m) Income payments made by the top 20,000 private corporations to their purchase of
goods and services from local/resident suppliers other than those covered by other rates
of withholding
n) Income payments by government offices on their purchase of goods and services, from
local/resident suppliers other than those covered by other rates of withholding
v) Interest income on the refund paid through direct payment or application against
customers' billing by other electric Distribution Utilities in accordance with the rules
embodied in ERC Resolution No. 8 series of 2008 dated June 4, 2008 governing the
refund of meter deposits which was approved and adopted by ERC in compliance with
the mandate of Article 8 of the Magna Carta for Residential Electricity Consumers and
Article 3.4.2 of DSOAR exempting all electricity consumers, whether residential or non-
residential from the payment of meter deposit.
w) Income payments made by the top 5,000 individual taxpayers to their purchase of
goods and services from their local/resident suppliers other than those covered by other
rates of withholding
x) Income payments made by political parties and candidates of local and national
elections of all their campaign 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
y) Interest Income derived from any other debt instruments not within the coverage of
deposit substitutes and RR No. 14-2012
z) Income payments subject to Withholding Tax received by Real Estate Investment Trust
(REIT) (Sec.12 of RR No. 13-2011)
c) Income Derived from All Sources Within the Philippines by a Non-Resident Alien
Individual Not Engaged in Trade or Business
- On gross amount of income derived from all sources within the Philippines
- On Capital Gains presumed to have been realized from the sale, exchange or disposition
of real property located in the Philippines
- Interest from any currency bank deposits and yield or any other monetary benefit from
deposit substitutes and from trust fund and similar arrangements derived from sources
within the Philippines
- Interest income derived from a depository bank under the Expanded Foreign Currency
Deposit (FCDU) System
- Income derived by a depository bank under the FCDU from foreign transactions with
local commercial banks
- On capital gains presumed to have been realized from the sale, exchange or other
disposition of real property located in the Philippines classified as capital assets, including
pacto de retro sales and other forms of conditional sales based on the gross selling price
or fair market value as determined in accordance with Sec. 6(E) of the NIRC, whichever
is higher
- Interest on any currency bank deposits and yield or any other monetary benefit from
deposit substitute and from trust funds and similar arrangements and royalties derived
from sources within the Philippines
- Income derived by a depository bank under the expanded foreign currency deposits
system from foreign currency transactions with local commercial banks
g) Income Derived from all Sources Within the Philippines by a Non-Resident Foreign
Corporation
- Gross income from all sources within the Philippines such as interest, dividends, rents,
royalties, salaries, premiums (except re-insurance premiums), annuities, emoluments or
other fixed determinable annual, periodic or casual gains, profits and income or capital
gains;
- Gross income from all sources within the Philippines derived by a non-resident
cinematographic film owner, lessor and distributor
- On the gross rentals, lease and charter fees derived by a non-resident owner or lessor
of vessels from leases or charters to Filipino citizens or corporations as approved by the
Maritime Industry Authority
- On the gross rentals, charter and other fees derived by a non-resident lessor of aircraft,
machineries and other equipment
i) Informers Reward
j) Cash or property dividends paid by a Real Estate Investment Trust (REIT) pursuant to
Section 13 of RR 13-2011
10) Aside from the required withholding of income tax by government agencies and
instrumentalities on their payments to their suppliers of goods and services, what other
tax types must be withheld by them.
b) Percentage Tax – on all payments subject to percentage tax such as payments to the
following:
- Any person engaged in business whose gross sales or receipts do not exceed
P1,919,500 (RR 3-2012) and who are not VAT-registered persons. (Persons exempt from
VAT under Sec. 109V of the Tax Code)
- Domestic carriers and keepers of garages, except owners of bancas and owners of
animal drawn two wheeled vehicle
- Every stock broker who effected a sale, barter, exchange or other disposition of shares
of stock listed and traded through the Local Stock Exchange (LSE) other than the sale by
a dealer in securities
A withholding agent is any person or entity who is required to deduct and remit the taxes
withheld to the government.
12) What are the duties and obligations of the withholding agent?
The following are the duties and obligations of the withholding agent:
a) To Register - withholding agent is required to register within ten (10) days after
acquiring such status with the Revenue District office having jurisdiction over the place
where the business is located
b) To Deduct and Withhold - withholding agent is required to deduct tax from all money
payments subject to withholding tax
c) To Remit the Tax Withheld - withholding agent is required to remit tax withheld at the
time prescribed by law and regulations
d) To File Annual Return - withholding agent is required to file the corresponding Annual
Information Return at the time prescribed by law and regulations
e) To Issue Withholding Tax Certificates - withholding agent shall furnish Withholding Tax
Certificates to recipient of income payments subject to withholding
Top twenty thousand (20,000) private corporations shall include a corporate taxpayer who
has been determined and notified by the Bureau of Internal Revenue (BIR) as having
satisfied any of the following criteria:
a) Classified and duly notified by the Commissioner as a large taxpayer under Revenue
Regulation No. 1-98, as amended, or belonging to the top five thousand (5,000) private
corporations under RR 12-94, or to the top ten thousand (10,000) private corporations
under RR 17-2003, unless previously de-classified as such or had already ceased
business operations (automatic inclusion);
b) VAT payment or payable whichever is higher, of at least P100,000 for the preceding
year;
c) Annual income tax due of at least P200,000 for the preceding year;
d) Total percentage tax paid of at least P100,000 for the preceding year;
g) Total excise tax payment of at least P100,000 for the preceding year.
b) Taxes withheld shall be remitted using BIR Form 1601-E on a monthly basis thru the
use of the Electronic Filing and Payment System (EFPS) on the dates prescribed for e-
filers. Filing shall be done on a staggered basis provided under RR 26-2002 and payment
shall be made every 15th day following the end of the month for Jan-Nov and Jan. 20 of
the following year for the month of December.
c) Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307) shall be issued
to the payees within twenty (20) days following the close of such payees’ taxable quarter
or upon demand of the payees;
d) A list of regular supplier of goods and/or services shall be submitted on a semestral
basis through e-submission facility or as an attachment under Electronic Filing and
Payment System (EFPS). Deadline for submission of the list is not later than July 31 and
January 31 of each year. However, initial list of regular suppliers should be submitted
within fifteen (15) days from actual receipt hereof.
Top 5,000 Individual Taxpayers shall refer to individual taxpayers engaged in trade or
business or exercise of profession who have been determined and notified by the Bureau
of Internal Revenue (BIR) as having satisfied any of the following criteria:
a) VAT payment or payable whichever is higher, of at least P100,000 for the preceding
year;
b) Annual income tax due of at least P200,000 for the preceding year;
c) Total percentage tax paid of at least P100,000 for the preceding year;
f) Total excise tax payment of at least P100,000 for the preceding year.
b) Taxes withheld shall be remitted under BIR Form 1601-E on a monthly basis thru the
Electronic Filing and Payment System (EFPS) facility within the prescribed period.
c) Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307) shall be issued
to the payees within twenty (20) days following the close of such payees’ taxable quarter
or upon demand of the payees;
17) Who are the responsible officials in the government offices charged with the duty to
deduct, withhold and remit withholding taxes?
The following officials are duty bound to deduct, withhold and remit taxes:
b) For Office of the City Government-cities- the Chief Accountant, City Treasurer and the
City Mayor;
e) For NGAs, GOCCs and other Government Offices, the Chief Accountant and the Head
of Office or the Official holding the highest position.