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| BIR Form 1602 |
BIR Form 1602
Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.)
This return is filed by all banks, non-bank financial intermediaries, finance corporations, investment and trust companies and similar institutions for final income tax withheld on interest paid/accrued on deposit and yield or any other monetary benefit from deposit substitutes and from trust fund and similar arrangements.
When to File?
On or before the tenth (10th) day of the month following the month in which withholding was made except for taxes withheld for the month of December which shall be filed on or before January 15 of the succeeding 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
When to File?
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
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