1601-C Salary taxes

Submission 1

Payment

Notes

Purpose

2017 Monthly submission dates — bir-1601-c

    Due For period starting
  1. Sun, Jan 15, 2017 Thu, Dec 1, 2016
  2. Fri, Feb 10, 2017 Sun, Jan 1, 2017
  3. Fri, Mar 10, 2017 Wed, Feb 1, 2017
  4. Mon, Apr 10, 2017 Wed, Mar 1, 2017
  5. Wed, May 10, 2017 Sat, Apr 1, 2017
  6. Tue, Jun 13, 2017 Mon, May 1, 2017
  7. Mon, Jul 10, 2017 Thu, Jun 1, 2017
  8. Thu, Aug 10, 2017 Sat, Jul 1, 2017
  9. Mon, Sep 11, 2017 Tue, Aug 1, 2017
  10. Tue, Oct 10, 2017 Fri, Sep 1, 2017
  11. Fri, Nov 10, 2017 Sun, Oct 1, 2017
  12. Mon, Dec 11, 2017 Wed, Nov 1, 2017

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1601-C Salary taxes — Answers to your questions

  • 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 taxes that has been deducted from the employee's salary.

  • To submit the form 1601-C, you must: - 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.
    • Keep one stamped copy for own records.
  • 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, you must - 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 it is due. You can file this form at your Local Revenue District Office. In places where there is no Authorized Agent Banks, this form payment shall be filed and the tax paid with the Revenue Collection Officer or the Authorized City or Municipal Treasurer within the Revenue District where you are located.

  • For the 1601-C, you must submit 3 copies.

 Notes:

Forms must be submitted in triplicate, portrait and in long bond (US folio) size.

  • The penalties for employers who fail to withhold, remit, do the year-end adjustment is a surcharge of 25% to 50% for: non-withholding of tax, underwithholding, non remittance, underremittance, 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 part of the amount of tax shown on the return, or the full amont 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 twenty 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

Compromise penalty

 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 company has to submit a new form, ticking the box which says Ammended Return in section 2, and attach a copy of the the original form and remittance paid receipt.






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