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BIR Form No. 1601E - Guidelines and Instructions




EWT- professional/talent fees paid to juridical persons/individuals EWT- gross commission or service fees of custom, insurance, stock, real estate,
10% WI 010 WC 010 10% WI 140 WC 140
(lawyers, CPAs, etc.) immigration & commercial brokers & fees of agents of professional entertainers
EWT- professional entertainers- EWT- payments for medical practitioners through a duly registered professional
10% WI 020 10% WI 141
- if the current year's gross income does not exceed P720,000.00 partnership
EWT- payments for medical/dental /veterinary services thru hospitals/clinics/ health
- if the current year's gross income exceeds P720,000.00 20% WI 021 10% WI 151
maintenance organizations, including direct payments to service providers
EWT- professional athletes- EWT- payments to partners of general professional partnerships 10% WI 152
10% WI 030
- if the current year's gross income does not exceed P720,000.00 EWT- payments made by credit card companies 1% of 1/2% WI 156 WC 156
EWT- payments made by government offices on their local purchase of goods
- if the current year's gross income exceeds P720,000.00 20% WI 031 2% WI 157 WC 157
& services from local/resident suppliers
EWT- movie, stage, radio, television and musical directors-
10% WI 040 EWT- Income payments made by top 10,000 private corporations to
- if the current year's gross income does not exceed P720,000.00 1% WI 158 WC 158
their local/resident supplier of goods
- if the current year's gross income exceeds P720,000.00 20% WI 041
EWT- management and technical consultants 10% WI 050
EWT- Income payments made by top 10,000 private corporations to
2% WI 160 WC 160
EWT- bookkeeping agents and agencies 10% WI 060 their local/resident supplier of services

EWT- insurance agents and insurance adjusters 10% WI 070

EWT- other recipient of talent fees- EWT- additional payments to government personnel from importers, shipping and
15% WI 159
- if the current year's gross income does not exceed P720,000.00 10% WI 080 airline companies or their agents for overtime services

- if the current year's gross income exceeds P720,000.00 20% WI 081 EWT- commission,rebates, discounts & other similar considerations paid/granted to
independent & exclusive distributors, medical/technical & sales representatives & 10% WI 515 WC 515
EWT- fees of directors who are not employees of the company 20% WI 090 marketing agents & sub-agents of multi-level marketing companies

EWT- rentals : real/personal properties, poles,satellites & transmission EWT - Gross payments to embalmers by funeral companies 1% WI 530
5% WI 100 WC 100
facilities, billboards
EWT - payments made by pre-need companies to funeral parlors 1% WI 535 WC 535
EWT- cinematographic film rentals 5% WI 110 WC 110 EWT- Tolling fee paid to refineries 5% WI 540 WC 540
EWT- prime contractors/sub-contractors 2% WI 120 WC 120 EWT- Income payments made to suppliers of agricultural products 1% WI 610 WC 610
EWT- Income payments on purchases of minerals, mineral products & quarry
EWT- income distribution to beneficiaries of estates & trusts 15% WI 130 1% WI 630 WC 630

BIR Form No. 1601-E Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)
Guidelines and Instructions

Who Shall File Violation of Withholding Tax Provisions

This return shall be filed in triplicate by every Any person required to withhold, account for, and remit any
withholding agent (WA)/payor who is either an individual or tax imposed by the National Internal Revenue Code or who
non-individual, required to deduct and withhold taxes on willfully fails to withheld such tax, or account for and remit such
income payments to Expanded/Creditable Withholding Taxes. tax, or aids or abets in any manner to evade any such tax or the
payment thereof, shall, in addition to other penalties provided for
If the Government of the Philippines, its political under this Law, be liable upon conviction to a penalty equal to the

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BIR Form No. 1601E - Guidelines and Instructions

subdivisions or any Agency or Instrumentality, as well as total amount of the tax not withheld, or not accounted for and
government-owned or controlled corporation is the withholding remitted.
agent/payor, the return may be made by the officer or
employee having control of the disburserment of income Any person required under the National Internal Revenue
payment or other officer or employee appropriately designated Code or by rules and regulations promulgated thereunder to pay
for the purpose. any tax, make a return, keep any record, or supply correct and
accurate information, who willfully fails to pay such tax, make
If the person required to withhold and pay the tax is a such return, keep such record, or supply such correct and
corporation, the return shall be made in the name of the accurate information, or withhold or remit taxes withheld, or
corporation and shall be signed and verified by the president, refund excess taxes withheld on compensation, at the time or
vice-president, or any authorized officer and countersigned by times required by law or rules and regulations shall, in addition to
the treasurer or assistant treasurer. the other penalties provided by law, upon conviction thereof, be
punished by a fine of not less than ten thousand pesos
With respect to a fiduciary, the returns shall be made (P10,000.00) and suffer imprisonment of not less than one (1)
in the name of the individual, estate or trust for which such year but not more than ten (10) years.
fiduciary acts and shall be signed and verified by such
fiduciary. In case of two or more joint fiduciaries, the return Every officer or employee of the government of the
shall be signed and verified by one of such fiduciaries. Republic of the Philippines or any of its agencies and
instrumentalities, its political subdivisions, as well as
When and Where to File and Remit government-owned or controlled corporation, including the
Bangko Sentral ng Pilipinas, who, under the provisions of the
The return shall be filed and tax paid on or before the Code, as amended, or regulations promulgated thereunder, is
tenth (10th) day of the month following the month in which charged with the duty to deduct and withhold any internal
withholding was made except for taxes withheld for December revenue tax and to remit the same in accordance with the
which shall be filed/paid on or before January 25 of the provisions of the Tax Code, as amemded, and other laws shall be
succeeding year. Provided, that large taxpayers as guilty of any offense herein-below specified and upon conviction
determined by the Commissioner shall file/pay on or before of each act or omission, be fined in a sum not less than five
the twenty fifth (25th) day of the following month. thousand pesos (P5,000) but not more than fifty thousand pesos
(P50,000) or imprisoned for a term of not less than six (6) months
The return shall be filed and the tax paid with the and one day but not more than two (2) years, or both:
Authorized Agent Bank (AAB) of the Revenue District Office
having jurisdiction over the withholding agent's place of
business/office. In places where there are no Authorized a) Those who fail or cause the failure to deduct and
Agent Banks, the return shall be filed and the tax paid with the withhold any internal revenue tax under any of the
Revenue Collection Officer or the duly Authorized City or withholding tax laws and implementing regulations;
Municipal Treasurer within the Revenue District where the
withholding agent's place of business/office is located, who b) Those who fail or cause the failure to remit taxes
will issue a Revenue Official Receipt (BIR Form No. 2524) deducted and withheld within the time prescribed
therefor. by law, and implementing regulations; and

Where the return is filed with an AAB, the lower c) Those who fail or cause the failure to file a return
portion of the return must be properly machine-validated and or statement within the time prescribed, or render
duly stamped by the Authorized Agent Bank to serve as the or furnish a false or fraudulent return or statement
receipt of payment. The machine validation shall reflect the required under the withholding tax laws and
date of payment, amount paid and transaction code, and the regulations.
stamped mark shall show the name of the bank, branch code,

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BIR Form No. 1601E - Guidelines and Instructions

teller's code and teller's initial. The AAB shall also issue an If the withholding agent is the Government or any of its
official receipt or bank debit advice or credit document, agencies, political subdivisions or instrumentalities, or a
whichever is applicable, as additional proof of payment. government-owned or controlled corporation, the employee
thereof responsible for the withholding and remittance of tax shall
A taxpayer may file a separate return for the head be personally liable for the additions to the tax prescribed by the
office and for each branch or place of business/office or a National Internal Revenue Code.
consolidated return for the head office and all the
branches/offices except in the case of large taxpayers where Note: All background information must be properly filled up.
only one consolidated return is required.
• All returns filed by an accredited tax representative on behalf
Penalties of a taxpayer shall bear the following information :

There shall be imposed and collected as part of the tax: A. For CPAs and others (individual practitioners
and members of GPPs);
1. A surcharge of twenty five percent (25%) for each of the
following violations:
a1. Taxpayer Identification Number
a. Failure to file any return and pay the amount (TIN); and
of tax or installment due on or before the due
a2. Certificate of Accreditation
b. Unless otherwise authorized by the Number, Date of Issuance, and Date
Commissioner, filing a return with a person or of Expiry.
office other than those with whom it is required
to be filed;
B. For members of the Philippine Bar (individual
c. Failure to pay the full or part of the amount of practitioners, members of GPPs);
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; B.1 Taxpayer Identification Number
(TIN); and
d. Failure to pay the deficiency tax within the
time prescribed for its payment in the notice of
assessment. B.2 Attorney's Roll number or
Accreditiation Number, if any.
2. A surcharge of fifty percent (50%) of the tax or of the
deficiency tax, in case any payment has been made on the • Box No. 1 refers to transaction period and not the date of filing
basis of such return before the discovery of the falsity or this return.
fraud, for each of the following violations: • The last 3 digits of the 12-digit TIN refers to the branch code.
• TIN = Taxpayer Identification Number
a. Willful neglect to file the return within the • IND = Individual Payee
period prescribed by the Code or by rules and • CORP = Corporate Payee
regulations; or • Hospitals and Clinics shall submit the names and addresses of
medical practitioners every 15th day after the end of each
b.In case a false or fraudulent return is willfully calendar quarter to the Collection Division of the Revenue
made. Region for non-large taxpayers, and at the Large Taxpayers

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BIR Form No. 1601E - Guidelines and Instructions

3.Interest at the rate of twenty percent (20%) per annum, or Document Processing and Quality Assurance Division (National
such higher rate as may be prescribed by rules and Office)/Large Taxpayers District Office (LTDO) for large
regulations, on any unpaid amount of tax, from the date taxpayers, where such hospital or clinic is regitered using the
prescribed for the payment until the amount is fully paid. Bureau of Internal Revenue's prescribed report format.

4.Compromise penalty.

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