BIR Form No. 1606

BIR Form 1606

BIR Form 1606

Withholding Tax Remittance Return (For Transactions Involving Real Property other than Capital Asset including Taxable and Exempt)

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This return is filed by every Withholding Agent/Buyer on the sale, transfer or exchange of real property classified as ordinary asset.

When to File?

This return is filed on or before the tenth (10th) day following the end of the month in which the transaction occurred. Provided, however, that taxes withheld in December shall be filed on or before January 25 of the following year. Provided, that large taxpayers as determined by the Commissioner shall file/pay on or before the 25th day of the following month.