BIR Form No. 1603

BIR Form 1603

BIR Form 1603

Quarterly Remittance Return of Final Income Taxes Withheld (On Fringe Benefits Paid to Employees Other than Rank and File)

Download Form 

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 fringe benefits furnished or granted to employees other than rank and file employees subject to Final Withholding Taxes.

When to File?

On or before the tenth (10th) day of the month following the quarter in which the withholding was made.

EFPS
On or before the fifteenth (15th) day of the month following the quarter in which the withholding was made