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1601-C Salary taxes
 

1601-C Salary taxes

 

1601-C Salary taxes

 

Manual

  • Paper: Long bond (US folio, 8.5in x 13in)
  • Copies to print: 3
  • Pay through any Authorized Agent Banks of their RDO.
  • In places where there are no Authorized Agent Banks, the return shall be filed and paid with the Revenue Collection Officer or the duly Authorized City or Municipal Treasurer within the Revenue District.

Online

  • Login: https://efps.bir.gov.ph/home.html
  • Go: Start > Programs > eBIRForms > eBIRForms.
  • Login with company TIN number.
  • Choose "1601-C" and click "Fill-up".
  • Change the month covered.
  • In section 4, choose "Yes" or "No".
  • In section 12, click "Private".
  • Complete the form.
  • Copy in these amounts into eBIRForms (see form ➔).
  • Click "Validate" > "Save".
  • Click "Print"
  • Print 3 x "eBIRForms 1601-C".
  • Click "Submit".
  • Click "File" > "Exit".
  • Go back to Zipier.
  • Click "Sign" on the form (see form ➔).
  • Click "Submit" (below), then "Yes".
  • Wait 15 minutes.
  • Until the BIR email confirmation arrives.
  • Print 3 x "email confirmation".
  • Staple one "email confirmation" to one "eBIRForms 1601-C" (until you have 3 stapled sets).
  • Pay at any accredited bank.
  • Get all copies stamped upon payment.
  • The bank keeps 2 copies.
  • Take one stamped copy back and store in your filing.
  • Go back to Zipier.
  • On "To-Do", find the 1601-C.
  • Click the blue "Tax form waiting..." icon.
  • Click "Yep, it's sent".
  • When asked for proof of submission, upload a JPG photo of the stamped 1601-C.
 

    Payable to: (Bank name and branch) FAO Bureau of Internal Revenue IFO: (Taxpayer name or Registered Name) TIN:XXX-XXX-XXX-XXX.
    For example: PhilBank Manila Central FAO: Bureau of Internal Revenue IFO: ABC Company TIN: 123-456-789-000.

    10th of the month following the tax period except for the December period which is filed and paid by January 15 of the following year.

    If the submission date falls on a Saturday, Sunday or holiday, it must be submitted on the first working day AFTER.

    If filing via EFPS, due 5 days later.

    Manual

    • By cash or company check at the following accredited banks.
    • If using company check, don't combine multiple payments into one check.
    • Can also pay via GCash.

    Online

    • By cash or company check at the following accredited banks.
    • If using company check, don't combine multiple payments into one check.
    • Can also pay via GCash.
 
  1. Download eBIRForms.
  2. Run BIRForms.exe
  • If no wages or tax due, submit a zero return. Keep copies for your own record.

  • If paying late, go to the BIR and get the penalty computed by the Officer of the Day before paying.

  • To file and pay online, go to EFPS for instructions.

 
  • To file withholding tax that has been deducted from the employee's salary.
 
    Due For period starting
  1. Mon, Dec 10, 2018Thu, Nov 1, 2018
  2. Mon, Nov 12, 2018Mon, Oct 1, 2018
  3. Wed, Oct 10, 2018Sat, Sep 1, 2018
  4. Mon, Sep 10, 2018Wed, Aug 1, 2018
  5. Fri, Aug 10, 2018Sun, Jul 1, 2018
  6. Tue, Jul 10, 2018Fri, Jun 1, 2018
  7. Mon, Jun 11, 2018Tue, May 1, 2018
  8. Thu, May 10, 2018Sun, Apr 1, 2018
  9. Tue, Apr 10, 2018Thu, Mar 1, 2018
  10. Mon, Mar 12, 2018Thu, Feb 1, 2018
  11. Mon, Feb 12, 2018Mon, Jan 1, 2018
 
    Due For period starting
  1. Mon, Jan 15, 2018Fri, Dec 1, 2017
     
Report a correction






 
  • The name of the 1601-C is "Monthly Remittance Return of Income Taxes Withheld on Compensations".

  • The purpose of the 1601-C is to file withholding tax that has been deducted from the employee's salary.

  • To submit the form 1601-C, you must: 1. Go: Start > Programs > eBIRForms > eBIRForms.

    • Login with company TIN number.
      1. Choose "1601-C" and click "Fill-up".
    • Change the month covered.
    • In section 4, choose "Yes" or "No".
    • In section 12, click "Private".
      1. Complete the form.
    • Copy in these amounts into eBIRForms (see form ➔).
    • Click "Validate" > "Save".
    • Click "Print"
    • Print 3 x "eBIRForms 1601-C".
    • Click "Submit".
    • Click "File" > "Exit".
      1. Go back to Zipier.
    • Click "Sign" on the form (see form ➔).
    • Click "Submit" (below), then "Yes".
      1. Wait 15 minutes.
    • Until the BIR email confirmation arrives.
    • Print 3 x "email confirmation".
    • Staple one "email confirmation" to one "eBIRForms 1601-C" (until you have 3 stapled sets).
      1. Pay at any accredited bank.
    • Get all copies stamped upon payment.
    • The bank keeps 2 copies.
    • Take one stamped copy back and store in your filing.
      1. Go back to Zipier.
    • On "To-Do", find the 1601-C.
    • Click the blue "Tax form waiting..." icon.
    • Click "Yep, it's sent".
      • When asked for proof of submission, upload a JPG photo of the stamped 1601-C.
  • The form 1601-C is to be submitted on the 10th of the month following the tax period except for the December period which is filed and paid by January 15 of the following year.

    If the submission date falls on a Saturday, Sunday or holiday, it must be submitted on the first working day AFTER.

    If filing via EFPS, due 5 days later.

  • For the 1601-C, - By cash or company check at the following accredited banks.

    • If using company check, don't combine multiple payments into one check.
    • Can also pay via GCash.

 Notes:

Your local RDO can receive payment if paying on the last day due. You can file this form at your respective Revenue District Office. In places where there is no Authorized Agent Banks, the return should be filed and paid with the Revenue Collection Officer or the Authorized City or Municipal Treasurer within the Revenue District where you are located.

  • You must submit 3 copies.

 Notes:

Forms must be submitted in triplicate, portrait, and stapled to the Tax Return Receipt Confirmation.

  • The penalties for employers who fail to withhold, remit, and do the year-end adjustment is a surcharge of 25% to 50% for: non-withholding of tax, underwithholding, non-remittance, under remittance, late remittance, failure to refund excess taxes withheld. Plus an interest at the rate of 20% per annum and a compromise penalty starting from P1,000.

 Notes:

A surcharge of 25% for:

  • Failure to file any return and pay the amount of tax or installment due on or before the due date.
  • Unless otherwise authorized by the Commissioner, filing a return with a person or office other than those with whom it is required to be filed.
  • Failure to pay the full or partial amount of tax shown on the return, or the full amount of tax due for which no return is required to be filed on or before the due date.
  • Failure to pay the deficiency tax within the time prescribed for its payment in the notice of assessment.

A surcharge of 50% of the tax or of the deficiency tax, in case any payment has been made on the basis of such return before the discovery of the falsity or fraud, for each of the following violations:

  • Willful neglect to file the return within the period prescribed by the Code or by rules and regulations.
  • In case a false or fraudulent return is willfully made.

Interest at the rate of 20% per annum, or such higher rate as may be prescribed by rules and regulations, on any unpaid amount of tax, from the date prescribed for the payment until the amount is fully paid.

 See also: http://www.bir.gov.ph/info-efps/Form%20Guidelines%20And%20Instructions/Form%201601C%20Guidelines%20and%20Instructions.html

 And also: ftp://ftp.bir.gov.ph/webadmin1/pdf/49841RMC%20No%2021-2010.pdf

  • Violation of withholding tax provisions has a fine of not less than P10,000 and imprisonment of not less than one year but not more than ten years.

  • If there is an error in a 1601-C or other BIR form, then the taxpayer needs to submit a new form, ticking the box which says 'Amended Return' in section 2, and attach a copy of the the original form and remittance paid receipt.






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