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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: 3

    • 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.

    Online

    Login: https://efps.bir.gov.ph/home.html

    For New Accounts:

    1. Submit the following applicable documents to the Revenue District Office (RDO) where you are registered:
      • Letter of Intent.
      • Board Resolution.
      • Certification of Authorized Users.
    2. After submission of the accomplished enrollment eFPS form online, the application is verified and processed by a BIR personnel.
    3. 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.
    4. 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:

    1. Login to eFPS.
    2. Choose the right form and fill in fields with the required details.
    3. A Filing Reference Number (FRN) page is generated and displayed after a successful online filing and submission of the tax return.
    4. If the taxpayer has tax due to be paid, click PROCEED TO PAYMENT button at the bottom of the FRN page.
 

    Payable to "[PayBankOrPaymentAgency] CO FAO BIR IFO [EmployerLegalName], TIN [EmployerNumberWH]"

    Due:

    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.

    Manual

    • 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.

    Online

    • 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.
 
    • 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.

 
    Due For period starting
  1. Fri, Jan 15, 2016 Tue, Dec 1, 2015
  2. Wed, Feb 10, 2016 Fri, Jan 1, 2016
  3. Thu, Mar 10, 2016 Mon, Feb 1, 2016
  4. Mon, Apr 11, 2016 Tue, Mar 1, 2016
  5. Tue, May 10, 2016 Fri, Apr 1, 2016
  6. Fri, Jun 10, 2016 Sun, May 1, 2016
  7. Mon, Jul 11, 2016 Wed, Jun 1, 2016
  8. Wed, Aug 10, 2016 Fri, Jul 1, 2016
  9. Mon, Sep 12, 2016 Mon, Aug 1, 2016
  10. Mon, Oct 10, 2016 Thu, Sep 1, 2016
  11. Thu, Nov 10, 2016 Sat, Oct 1, 2016
  12. Mon, Dec 12, 2016 Tue, Nov 1, 2016
 
    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
       

 
  • 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: - 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.
  • The form 1601-C is to be submitted on the 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.

  • For the 1601-C, you must - 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.

 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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