BIR Form No. 1600

BIR Form 1600

BIR Form 1600

Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld under RAs 1051, 7649, 8241, 8424 and 9337

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This return shall be filed in triplicate by the following:

1. All government offices, bureaus, agencies or instrumentalities, local government units, government owned and controlled corporation on money payments made to private individuals, corporations, partnerships, associations and other juridical/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424 and 9337.

2. Payors to non-residents receiving income subject to value-added tax.

3. Payors to VAT registered taxpayers receiving income subject to value-added tax.

4. Payors to persons, natural or juridical, subject to percentage tax under Sec. 116 of the Tax Code, (ATC 082 & 084), if the taxpayer-payee opts to remit his percentage tax through the withholding and remittance of the same by the withholding agent-payor which option is manifested by filing the "Notice of Availment of the Option to Pay the Tax through the Withholding Process", copy-furnished the withholding agent-payor and the Revenue District Offices of both the payor and payee.

When to File?

The withholding tax return shall be filed and the tax paid on or before the tenth (10th) day of the month following the month in which withholding was made.