BIR Form No. 1601C

BIR Form 1601C

BIR Form 1601C

Monthly Remittance Return of Income Taxes Withheld on Compensation

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This return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on compensation paid to employees.

When to File?

From January to November: On or before the tenth (10th) day of the month following the month in which withholding was made.

For the month of December: On or before January 15 of the following year

EFPS
In accordance with the schedule set forth in RR No. 26-2002 as follows:
Group A: Fifteen (15) days following end of the month
Group B: Fourteen (14) days following end of the month
Group C: Thirteen (13) days following end of the month
Group D: Twelve (12) days following end of the month
Group E: Eleven (11) days following end of the month