1601-C Salary taxes#
1601-C Salary taxes #
- Paper: Long bond (US folio, 8.5in x 13in)
- Employers can pay and file through any Authorized Agent Banks of their respective Revenue District Office.
- 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.
- Make sure all of the copies of the form are stamped upon payment.
- Employers must keep one stamped copy of the form for their records.
For New Accounts:
- Submit the following applicable documents to the Revenue District Office (RDO) where you are registered:
- Letter of Intent.
- Board Resolution.
- Certification of Authorized Users.
- After submission of the accomplished enrollment eFPS form online, the application is verified and processed by a BIR personnel.
- The enrollee will receive an e-mail notification (within 3 to 10 working days) indicating the status of the application: whether the application has been activated or rejected or on-hold.
- Only activated enrollees may begin to login to eFPS using the TIN, Username, Password and Answer to Challenge Question supplied in the Enrollment Form and proceed to eFiling/ePay.
For Existing Accounts:
- Login to eFPS.
- Choose the right form and fill in fields with the required details.
- A Filing Reference Number (FRN) page is generated and displayed after a successful online filing and submission of the tax return.
- If the taxpayer has tax due to be paid, click PROCEED TO PAYMENT button at the bottom of the FRN page.
- Employers can pay either by cash or by check at the following BIR accredited banks.
- If using a check for payment:
- Make sure to use the check used for business transactions. Personal checks are not allowed.
- Do not combine all tax payments into one check.
- Make sure to include the TIN number under Account Name.
- Indicate which branch the check payment should be coursed to.
- If you are registered with EFPS, you will be asked to provide a username and password.
- Employers can also pay via GCash.
- Upon successful submission of a form online, the E-Payment facility becomes available to the employer in the Filing Reference Number Page; or proceed to payment through tax return inquiry.
- Employers may pay through the following:
- Fund transfer with an Accredited Agent Bank using Online Payment Facility.
- Tax Debit Memo.
- Tax Remittance Advice for National Government Agencies.
- Employers must have an account with any Accredited Agent Banks enrolled in their e-payment system. A Filing Reference Number (FRN) will be generated as acknowledgment of its receipt along with the continue button to go to the FRN page.
Payable to "[PayBankOrPaymentAgency] CO FAO BIR IFO [EmployerLegalName], TIN [EmployerNumberWH]"
10th of the month following the tax period except for taxes withheld for December which shall be filed and paid on or before 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.
The deadline for filing and paying of taxes online via EFPS is five (5) days later than the due date.
- The system will store e-filed tax returns for future reference.
- Print confirmation screen stating that the selected bank has successfully received and confirmed to eFPS receipt of the payment instruction only if his payment for his tax dues has successfully been debited electronically. This is equivalent to the bank-validation and Official Receipt issued by the AAB.
- If paying late, you must go to the local RDO BIR branch and get your penalty computed by the Officer-In-Charge and pay at any accredited bank agent.
- For NGA's, all returns must be electronically filed (e-filed) and payment of the tax due must also be made on the same day, on or before the due date of submission.
To file withholding taxes that has been deducted from the employee's salary.
2016 Monthly submission dates#
For period starting
- Fri, Jan 15, 2016 Tue, Dec 1, 2015
- Wed, Feb 10, 2016 Fri, Jan 1, 2016
- Thu, Mar 10, 2016 Mon, Feb 1, 2016
- Mon, Apr 11, 2016 Tue, Mar 1, 2016
- Tue, May 10, 2016 Fri, Apr 1, 2016
- Fri, Jun 10, 2016 Sun, May 1, 2016
- Mon, Jul 11, 2016 Wed, Jun 1, 2016
- Wed, Aug 10, 2016 Fri, Jul 1, 2016
- Mon, Sep 12, 2016 Mon, Aug 1, 2016
- Mon, Oct 10, 2016 Thu, Sep 1, 2016
- Thu, Nov 10, 2016 Sat, Oct 1, 2016
- Mon, Dec 12, 2016 Tue, Nov 1, 2016
2017 Monthly submission dates#
For period starting
- Sun, Jan 15, 2017 Thu, Dec 1, 2016
- Fri, Feb 10, 2017 Sun, Jan 1, 2017
- Fri, Mar 10, 2017 Wed, Feb 1, 2017
- Mon, Apr 10, 2017 Wed, Mar 1, 2017
- Wed, May 10, 2017 Sat, Apr 1, 2017
- Tue, Jun 13, 2017 Mon, May 1, 2017
- Mon, Jul 10, 2017 Thu, Jun 1, 2017
- Thu, Aug 10, 2017 Sat, Jul 1, 2017
- Mon, Sep 11, 2017 Tue, Aug 1, 2017
- Tue, Oct 10, 2017 Fri, Sep 1, 2017
- Fri, Nov 10, 2017 Sun, Oct 1, 2017
- Mon, Dec 11, 2017 Wed, Nov 1, 2017