Bir Forms

REPUBLIC OF THE PHILIPPINES
For BIR BCS/ DEPARTMENT OF FINANCE

Use Only Item: BUREAU OF INTERNAL REVENUE
BIR Form No.

Annual Information Return
1604-C of Income Taxes Withheld on Compensation
Enter all required information in CAPITAL LETTERS using BLACK ink. Mark applicable boxes with
January 2018
an “X”. Two copies MUST be filed with the BIR and one held by the Taxpayer 1604-C 01/18 P1
Page 1
1 For the Year (20YY) 2 0 2 Amended Return? Yes No 3 Number of Sheet/s Attached
Part I – Background Information

4 Taxpayer Identification Number (TIN) / / / 5 RDO Code
6 Withholding Agent’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)
7 Registered Address (Indicate complete address. If branch, indicate the branch address. If the registered address is different from the current address, go to the RDO to update registered address by using BIR Form No. 1905)
7A ZIP Code
8 Category of Withholding Agent Private Government 8A If private, top withholding agent? Yes No
9 Contact Number 10 Email Address
11 In case of overwithholding/overremittance after the year-end adjustments on compensation, 11A If Yes, specify the date
have you released the refund/s to your employee/s? Yes No of refund (MM/DD/YYYY)
Total amount of overremittance on Tax
12 13 Month of First Crediting of Overremittance (MM)
withheld under compensation ●
Part II – Summary of Remittances per BIR Form No. 1601-C

Date of Remittance Drawee Bank/ Bank
Month TRA/eROR/eAR Number Taxes Withheld
(MM/DD/YYYY) Code/ Agency
January
February
March
April
May
June
July
August
September
October
November
December
TOTAL
P Continuation of Part II
Month Adjustment Penalties Total Amount Remitted
January
February
March
April
May
June
July
August
September
October
November
December
TOTAL
I/We declare under the penalties of perjury that this return, and all its attachments, has been made in good faith, verified by me/us, and to the best of my/our
knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under
authority thereof. Further, I/we give my/our consent to the processing of my/our information as contemplated under the *Data Privacy Act of 2012 (R.A. No.
10173) for legitimate and lawful purposes.
For Individual: For Non-Individual:
Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent Signature over Printed Name of President/Vice President/Authorized Officer
(Indicate Title/Designation and TIN) or Representative/Tax Agent (Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)
Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue
BIR Form No.
Monthly Remittance Return
1601-C of Income Taxes Withheld on Compensation
January 2018 (ENCS) Enter all required information in CAPITAL LETTERS using BLACK ink. Mark all applicable boxes with
Page 1 an “X”. Two copies MUST be filed with the BIR and one held by the Taxpayer.
1601-C 01/18ENCS P1
1 For the Month (MM/YYYY) 2 Amended Return? 3 Any Taxes Withheld? 4 Number of Sheet/s Attached 5 ATC
Yes No Yes No WW010
9A ZIP Code
10 Contact Number 11 Category of Withholding Agent Private Government
12 Email Address
13 Are there payees availing of tax relief under Yes No 13A If yes, specify
Special Law or International Tax Treaty?
Part II – Computation of Tax
14 Total Amount of Compensation ●
Less: Non-Taxable/Exempt Compensation
15 Statutory Minimum Wage for Minimum Wage Earners (MWEs) ●
16 Holiday Pay, Overtime Pay, Night Shift Differential Pay, Hazard Pay (for MWEs only) ●
17 13th Month Pay and Other Benefits ●
18 De Minimis Benefits ●
19 SSS, GSIS, PHIC, HDMF Mandatory Contributions & Union Dues (employee’s share only) ●
20 Other Non-Taxable Compensation (specify) ________________________________ ●
21 Total Non-Taxable Compensation (Sum of Items 15 to 20) ●
22 Total Taxable Compensation (Item 14 Less Item 21) ●
23 Less: Taxable compensation not subject to withholding tax (for employees, other than MWEs, receiving P250,000 & below for the year)
●
24 Net Taxable Compensation (Item 22 Less Item 23) ●
25 Total Taxes Withheld ●
26 Add/(Less): Adjustment of Taxes Withheld from Previous Month/s (From Part IV-Schedule 1, Item 4) ●
27 Taxes Withheld for Remittance (Sum of Items 25 and 26) ●
28 Less: Tax Remitted in Return Previously Filed, if this is an amended return ●
29 Other Remittances Made (specify) ___________________________________ ●
30 Total Tax Remittances Made (Sum of Items 28 and 29) ●
31 Tax Still Due/(Over-remittance) (Item 27 Less Item 30) ●
Add: Penalties 32 Surcharge ●
33 Interest ●
34 Compromise ●
35 Total Penalties (Sum of Items 32 to 34) ●
36 TOTAL AMOUNT STILL DUE/(Over-remittance) (Sum of Items 31 and 35) ●

I/We declare under the penalties of perjury that this remittance return, and all its attachments, have been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is true and
correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I give my consent to the processing of my information as
contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If Authorized Representative, attach authorization letter)
Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent Signature over Printed Name of President/Vice President/
(Indicate Title/Designation and TIN) Authorized Officer or Representative/Tax Agent (Indicate Title/Designation and TIN)
Part III – Details of Payment
Particulars Drawee Bank/Agency Number Date (MM/DD/YYYY) Amount
37 Cash/Bank Debit Memo ●
38 Check ●
39 Tax Debit Memo

●
40 Others (specify below)
●
Machine Validation/Revenue Official Receipt Details (if not filed with an Authorized Agent Bank) Stamp of Receiving Office/AAB and Date of Receipt
(RO’s Signature/Bank Teller’s Initial)
* NOTE: Please read the BIR Data Privacy Policy found in the BIR website (www.bir.gov.ph)
BIR Form No.
1601-C Monthly Remittance Return

January 2018 (ENCS) of Income Taxes Withheld on Compensation
Page 2 1601-C 01/18ENCS P2
TIN Withholding Agent’s Name (Last Name for Individual OR Registered Name for Non-Individual)
Part IV - Schedule
Schedule I – Adjustment of Taxes Withheld on Compensation from Previous Months (attach additional sheet/s, if necessary)
Previous Month/s Date Paid Drawee Bank/Bank
Number Tax Paid (Excluding Penalties for the Month)
(MM/YYYY) (MM/DD/YYYY) Code/Agency
1 2 3 4 5
1 ●
2 ●
3 ●
Should be Tax Due for the Month Adjustments

6 7 = (6 less 5)
1 ● ●
2 ● ●
3 ● ●
4 Total Adjustment (Sum of Items 1 to 3) (To Part II, Item 26) ●
Guidelines and Instructions for BIR Form No. 1601-C [January 2018 (ENCS)]
Monthly Remittance Return of Income Taxes Withheld on Compensation
Who Shall File
This monthly remittance return shall be filed in triplicate by every withholding agent (WA)/payor a. Willful neglect to file the return within the period prescribed by the Code or by rules
required to deduct and withhold taxes on compensation paid to employees. and regulations; or
If the person required to withhold and pay/remit the tax is a corporation, the return shall be made b. A false or fraudulent return is willfully made.
in the name of the corporation and shall be signed and verified by the president, vice-president, or any 3. Interest at the rate of double the legal interest rate for loans or forbearance of any money
authorized officer. in the absence of an express stipulation as set by the Bangko Sentral ng Pilipinas from the
If the Government of the Philippines or any of its agencies, political subdivisions or date prescribed for payment until the amount is fully remitted: Provided, That in no case
instrumentalities, or a government-owned or controlled corporation, is the withholding agent/payor, shall the deficiency and the delinquency interest prescribed under Section 249 Subsections
the return shall be accomplished and signed by the officer or employee having control of disbursement (B) and (C) of the National Internal Revenue Code, as amended, be imposed
of income payments or other officer or employee appropriately designated for the purpose. simultaneously.
With respect to a fiduciary, the return shall be made in the name of the individual, estate or trust 4. Compromise penalty as provided under applicable rules and regulations.
for which such fiduciary acts and shall be signed and verified by such fiduciary. In case of two or
more joint fiduciaries, the return shall be signed and verified by one of such fiduciaries. Violation of Withholding Tax Provisions
Any person required to withhold, account for, and pay/remit any tax imposed by the National
Authorized Representative and Accredited Tax Agent filing, in behalf of the taxpayer, shall also
Internal Revenue Code (NIRC), as amended, or who willfully fails to withhold such tax, or account
use this return to pay/remit the creditable taxes withheld.
for and pay/remit such tax, or aids or abets in any manner to evade any such tax or the
In the case of hazardous employment, the employer in the private sector shall attach to BIR Form
payment/remittance thereof, shall, in addition to other penalties provided for under the Law, be
No. 1601-C, for return periods March, June, September and December a copy of the list submitted to
liable upon conviction to a penalty equal to the total amount of the tax not withheld, or not
the Department of Labor & Employment Regional/Provincial Offices–Operations Division/Unit. The
accounted for and paid/remitted.
list shall show the names of the Minimum Wage Earners who received the hazard pay, period of
Any person required under the NIRC, as amended, or by rules and regulations promulgated
employment, amount of hazard pay per month and justification for payment of hazard pay as certified
thereunder to pay/remit any tax, make a return, keep any record, or supply correct and accurate
by said DOLE/allied agency that the hazard pay is justifiable. In the same manner, for the
information, who willfully fails to pay/remit such tax, make such return, keep such record, or supply
aforementioned return periods, employer in the public sector shall attach a copy of Department of
such correct and accurate information, or withhold or pay/remit taxes withheld, or refund excess
Budget and Management (DBM) circular/s or equivalent, as to who are allowed to receive hazard pay.
taxes withheld on compensation, at the time or times required by law or rules and regulations shall,
When and Where to File and Pay/Remit in addition to the other penalties provided by law, upon conviction thereof, be punished by a fine
The return shall be filed and the tax paid/remitted on or before the tenth (10 th) day of the month of not less than ten thousand pesos (P = 10,000.00) and suffer imprisonment of not less than one (1)
following the month in which withholding was made except for taxes withheld for December which year but not more than ten (10) years.
shall be filed and paid/remitted on or before January 15 of the succeeding year. Every officer or employee of the Government of the Republic of the Philippines or any of its
Provided, however, that with respect to non-large and large taxpayers who shall file through the agencies and instrumentalities, its political subdivisions, as well as government-owned or
Electronic Filing and Payment System (eFPS), the deadline for electronically filing the return and controlled corporations, including the Bangko Sentral ng Pilipinas, who, under the provisions of
paying/remitting the taxes due thereon shall be in accordance with the provisions of existing the NIRC, as amended, or regulations promulgated thereunder, is charged with the duty to deduct
applicable revenue issuances. and withhold any internal revenue tax and to pay/remit the same in accordance with the provisions
The return shall be filed and the tax paid/remitted with the Authorized Agent Bank (AAB) of the of the NIRC, as amended, and other laws and who is found guilty of any offense herein below
Revenue District Office (RDO) having jurisdiction over the withholding agent's place of specified shall, upon conviction of each act or omission, be fined in a sum not less than five
business/office. In places where there are no Authorized Agent Banks, the return shall be filed and thousand pesos (P = 5,000) but not more than fifty thousand pesos (P = 50,000) or imprisoned for a
the tax paid/remitted with the Revenue Collection Officer (RCO) of the RDO having jurisdiction over term of not less than six (6) months and one day but not more than two (2) years, or both:
the WA’s place of business/office, who will issue an Electronic Revenue Official Receipt (eROR) a. Those who fail or cause the failure to deduct and withhold any internal revenue tax under
therefor. any of the withholding tax laws and implementing regulations;
When the return is filed with an AAB, taxpayer must accomplish and submit BIR-prescribed b. Those who fail or cause the failure to pay/remit taxes deducted and withheld within the time
deposit slip, which the bank teller shall machine validate as evidence that payment/remittance was prescribed by law, and implementing regulations; and
received by the AAB. The AAB receiving the tax return shall stamp mark the word “Received” on the c. Those who fail or cause the failure to file a return or statement within the time prescribed,
return and also machine validate the return as proof of filing and payment/remittance of the tax by the or render or furnish a false or fraudulent return or statement required under the withholding
taxpayer. The machine validation shall reflect the date of payment/remittance, amount paid/remitted tax laws and regulations.
and transactions code, the name of the bank, branch code, teller’s code and teller’s initial. Bank debit If the withholding agent is the Government or any of its agencies, political subdivisions or
memo number and date should be indicated in the return for taxpayers paying/remitting under the instrumentalities, or a government-owned or controlled corporation, the employee thereof
bank debit system. responsible for the withholding and payment/remittance of tax shall be personally liable for the
Payment/Remittance may also be made thru the epayment channels of AABs thru either their additions to the tax prescribed by the NIRC, as amended.
online facility, credit/debit/prepaid cards, and mobile payments.
A taxpayer may file a separate return for the head office and for each branch or place of Required Attachments:
1. For Private Sector, copy of the list submitted to the DOLE Regional/Provincial Offices
business/office or a consolidated return for the head office and all the branches/offices. In the case of
– Operations Division/Unit.
large taxpayers only one consolidated return is required.
2. For Public Sector, copy of Department of Budget and Management (DBM) circular/s or
Penalties equivalent.
There shall be imposed and collected as part of the tax:
1. A surcharge of twenty-five percent (25%) for the following violations: Note: All background information must be properly filled out.
 The last 5 digits of the 14-digit TIN refers to the branch code
a. Failure to file any return and pay the amount of tax or installment due on or before the due
 All returns filed by an accredited tax agent on behalf of a taxpayer shall bear the following
date;
b. Filing a return with a person or office other than those with whom it is required to be filed, information:
unless otherwise authorized by the Commissioner; A. For Individual (CPAs, members of GPPs, and others)
c. Failure to pay the full or part of the amount of tax shown on the return, or the full amount a.1 Taxpayer Identification Number (TIN); and
of tax due for which no return is required to be filed on or before the due date; a.2 BIR Accreditation Number, Date of Issue, and Date of Expiry.
d. Failure to pay the deficiency tax within the time prescribed for its payment in the notice of B. For members of the Philippine Bar (Lawyers)
assessment. b.1 Taxpayer Identification Number (TIN);
2. A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in case any payment b.2 Attorney’s Roll Number;
has been made before the discovery of the falsity or fraud, for each of the following b.3 Mandatory Continuing Legal Education (MCLE) Compliance Number; and
violations: b.4 BIR Accreditation Number, Date of Issue, and Date of Expiry.
BIR Form No.

1600-PT of Other Percentage Taxes Withheld
January 2018 Enter all required information in CAPITAL LETTERS using BLACK ink. Mark applicable boxes with an “X”.
Page 1 Two copies MUST be filed with the BIR and one held by the Taxpayer. 1600-PT 01/18 P1
For the month Number of
1 (MM/20YY) 2 0 2 Amended Return? Yes No 3 Any Tax Withheld? Yes No 4
Sheet/s Attached
5 Taxpayer Identification Number (TIN) - - - 6 RDO Code
7 Withholding Agent’s Name (Last Name, First Name, Middle Name for Individuals OR Registered Name for Non-Individuals)
8A ZIP Code

11 Email Address
Are you availing of tax relief under

12 Special Law or International Tax Treaty? Yes No 12A If Yes, specify
ATC Tax Base Tax Rate Tax Withheld
13 . % .
14 . % .
15 . % .
16 . % .
17 . % .
18 Total Taxes Withheld (Sum of Items 13 to 17) .
19 Less: Taxes Remitted in Return Previously Filed, if this is an Amended Return .
20 Other Payments Made (attach proof) .
21 Total Tax Payments Made (Sum of Items 19 & 20) .
22 Tax Still Due/(Overremittance) (Item 18 Less Item 21) .
Add: Penalties 23 Surcharge .
24 Interest .
25 Compromise .
26 Total Penalties (Sum of Items 23 to 25) .
27 TOTAL AMOUNT STILL DUE/(Overremittance) (Sum of Items 22 and 26) .
If overremittance, apply for tax refund using BIR Form No. 1914 (Application for Tax Credits / Refunds).
I/We declare under the penalties of perjury that this return, and all its attachments, have been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is true and correct
pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I/we give my/our consent to the processing of my/our information
as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If Authorized Representative, attach authorization letter)
Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent Signature over Printed Name of President/Vice President/Authorized Officer or Representative/Tax Agent
(Indicate title/designation and TIN) (Indicate title/designation and TIN)
Tax Agent Accreditation No. / Date of Issue Expiry Date
Attorney’s Roll No.(If applicable) (MM/DD/YYYY) (MM/DD/YYYY)
Drawee Bank/
Particulars Bank Code/Agency Number Date (MM/DD/YYYY) Amount
28 Cash/Bank Debit Memo .

29 Check .
30 Tax Debit Memo .
31 Others (Specify below)
.
Machine Validation/Revenue Official Receipt (ROR) Details (if not filed with an Authorized Agent Bank) Stamp of Receiving Office/AAB and Date of Receipt

BIR Form No.
Monthly Remittance Returns
1600-PT of Other Percentage Taxes Withheld
January 2018
Page 2 1600-PT 01/18 P2
TIN Withholding Agent’s Name
Schedule 1 - Monthly Alphalist of Payees from Whom Taxes were Withheld (format only) (Submit in electronic attachment for eFPS or email to
esubmission@bir.gov.ph)
TIN Name of Payees Amount of Income Amount of Tax Withheld
Seq. No. (Last Name, First Name, Middle Name for Individual)/ ATC Tax Rate
(Registered Name for Non-Individual)
Payment
(1) (2) (3) (4) (5) (6) (7)= (5x6)
1
2
3
4
5
Total Taxes Withheld and Remitted
Table 1 – Alphanumeric Tax Code (ATC)
NATURE OF PAYMENT TAX RATE ATC
APPLICABLE TO GOVERNMENT WITHHOLDING AGENTS ONLY:
Tax on Carriers and Keepers of Garages 3% WB 030
Franchise Tax on Gas and Utilities 2% WB 040
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do not exceed P10M &
3% WB 050
who are not VAT-registered taxpayers
Tax on Life Insurance Premiums 2% WB 070
Tax on Overseas Dispatch, Message or Conversation from the Philippines 10% WB 090
Business tax on Agents of Foreign Insurance Companies – Insurance Agents 4% WB 120
Business tax on Agents of Foreign Insurance Companies – Owner of the Property 5% WB 121
Tax on International Carriers 3% WB 130
Tax on Cockpits 18% WB 140
Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars, karaoke television,
18% WB 150
karaoke boxes, music lounges and other similar establishments
Tax on Boxing exhibitions 10% WB 160
Tax on Professional basketball games 15% WB 170
Tax on jai-alai and race tracks 30% WB 180
Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange 6/10 of 1% WB 200
Tax on shares of stock sold or exchanged through initial and secondary public offering:
- Not over 25% 4% WB 201
- Over 25% but not exceeding 33 1/3% 2% WB 202
- Over 33 1/3% 1% WB 203
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions
A. On interest, commissions and discounts from lending activities as well as income from financial leasing, on
the basis of the remaining maturities of instrument from which such receipts are derived
- Maturity period is five years or less 5% WB 301
- Maturity period is more than five years 1% WB 303
B. On dividends and equity shares and net income of subsidiaries 0% WB 102
C. On royalties, rentals of property, real or personal, profits from exchange and all other items treated as gross
7% WB 103
income under the Code
D. On net trading gains within the taxable year on foreign currency, debt securities, derivatives and other
7% WB 104
similar financial instruments
Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking Functions
A. On interest, commissions and discounts from lending activities as well as Income from financial leasing, on
the basis of the remaining maturities of Instrument from which such receipts are derived
- Maturity period is five years or less 5% WB 108
- Maturity period is more than five years 1% WB 109
B. On all other items treated as gross income under the code 5% WB 110
APPLICABLE TO BOTH GOVERNMENT AND PRIVATE WITHHOLDING AGENTS:
Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding Agent 3% WB 080
Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding Agent 3% WB 082
Persons Exempt from VAT under Section 109BB (final) (Section 116 applies) 3% WB 084
MMC ______ AAE _____ MCZ _____ AES _____

MLIB ______ ECHR _____ YVL _____ RRGM _____
MTMI ______ RCC _____ TBV _____
LCB ______ MTM _____ JHB _____
NAC ______ RSDV _____ WPM _____
RPRR ______ JBA _____ GPS _____
BIR Form No.
1600-VT of Value-Added Tax Withheld
January 2018 Enter all required information in CAPITAL LETTERS using BLACK ink. Mark applicable boxes with an “X”.
Page 1 Two copies MUST be filed with the BIR and one held by the Taxpayer. 1600-VT 01/18 P1
1 For the month

20 2 Amended Return? Yes No 3 Any Tax Withheld? Yes No 4 Number of
(MM/20YY) Sheet/s Attached
7 Withholding Agent’s Name (Last Name, First Name, Middle Name for Individuals OR Registered Name for Non-Individuals)
8A ZIP Code

11 Email Address
12 Are you availing of tax relief under 12A If Yes, specify

Yes No
Special Law or International Tax Treaty?
ATC Tax Base Tax Rate Tax Withheld
13 . % .
14 . % .
15 . % .
16 . % .
17 . % .
18 Total Taxes Withheld (Sum of Items 13 to 17) .
19 Less: Taxes Remitted in Return Previously Filed, if this is an Amended Return .
20 Other Payments Made (attach proof) .
21 Total Tax Payments Made (Sum of Items 19 & 20) .
22 Tax Still Due/(Overremittance) (Item 18 Less Item 21) .
Add: Penalties 23 Surcharge .
24 Interest .
25 Compromise .
26 Total Penalties (Sum of Items 23 to 25) .
27 TOTAL AMOUNT STILL DUE/(Overremittance) (Sum of Items 22 and 26) .
If overremittance, apply for tax refund using BIR Form No. 1914 (Application for Tax Credits / Refunds).
I/We declare under the penalties of perjury that this return, and all its attachments, have been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is true and correct pursuant to the
provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I/we give my/our consent to the processing of my/our information as contemplated under the *Data
Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If Authorized Representative, attach authorization letter)
Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent Signature over Printed Name of President/Vice President/Authorized Officer or Representative/Tax Agent
(Indicate title/designation and TIN) (Indicate title/designation and TIN)
Tax Agent Accreditation No. / Date of Issue Date of Expiry
Attorney’s Roll No.(If applicable) (MM/DD/YYYY) (MM/DD/YYYY)
Drawee Bank/
Particulars Bank Code/Agency Number Date (MM/DD/YYYY) Amount
28 Cash/Bank Debit Memo .
29 Check .
30 Tax Debit Memo .
31 Others (Specify below)
.
Machine Validation/Revenue Official Receipt (ROR) Details (if not filed with an Authorized Agent Bank) Stamp of Receiving Office/AAB and Date of Receipt
*NOTE: The BIR Data Privacy Policy is in the BIR website (www.bir.gov.ph)
BIR Form No.
Monthly Remittance Returns
1600-VT of Value-Added Tax Withheld
January 2018
Page 2 1600-VT 01/18 P2
TIN Withholding Agent’s Name
Schedule 1 - Monthly Alphalist of Payees from Whom Taxes were Withheld (format only) (Submit in electronic attachment for eFPS or email to
esubmission@bir.gov.ph)
TIN Name of Payees Amount of Income Amount of Tax Withheld
Seq. No. (Last Name, First Name, Middle Name for Individual)/ ATC Tax Rate
(Registered Name for Non-Individual)
Payment
(1) (2) (3) (4) (5) (6) (7)= (5x6)
1
2
3
4
5
Total Taxes Withheld and Remitted
Table 1 – Alphanumeric Tax Code (ATC)

NATURE OF PAYMENT TAX RATE ATC
APPLICABLE TO GOVERNMENT WITHHOLDING AGENTS ONLY:
VAT Withholding on Purchase of Goods 5% WV010
VAT Withholding on Purchase of Services 5% WV020
APPLICABLE TO BOTH GOVERNMENT AND PRIVATE WITHHOLDING AGENTS:

Final Withholding VAT on Payments for lease or use of properties or property rights owned by non-
12% WV040
residents (Government Withholding Agent)
Final Withholding VAT on Payments for lease or use of properties or property rights owned by non-
12% WV050
residents (Private Withholding Agent)
Final Withholding VAT on Other Services rendered in the Philippines by non-residents (Government
12% WV060
Withholding Agent)
Final Withholding VAT on Other Services rendered in the Philippines by non-residents (Private
12% WV070
Withholding Agent)
VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax credit) (creditable) 12% WV012
VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax credit) (final) 12 % WV014
VAT Withholding on Purchases of Services (with waiver of privilege to claim input tax credit)
12 % WV022
(creditable)
VAT Withholding on Purchases of Services (with waiver of privilege to claim input tax credit) (final) 12 % WV024
MMC ______ AAE _____ MCZ _____ AES _____

MLIB ______ ECHR _____ YVL _____ RRGM _____
MTMI ______ RCC _____ TBV _____
LCB ______ MTM _____ JHB _____
NAC ______ RSDV _____ WPM _____
RPRR ______ JBA _____ GPS _____
BIR Form No.
Quarterly Remittance Return
1601-EQ of Creditable Income Taxes Withheld (Expanded)
January 2019 (ENCS) Enter all required information in CAPITAL LETTERS using BLACK ink. Mark all applicable boxes with
1601-EQ 01/19ENCS P1
Page 1 an “X”. Two copies MUST be filed with the BIR and one held by the Taxpayer.
1 For the Year 2 Quarter 3 Amended Return? 4 Any Taxes Withheld? 5 No. of Sheet/s Attached
1st 2nd 3rd 4th Yes No Yes No
9A ZIP Code
12 Email Address
ATC Tax Base (Consolidated for the Quarter) Tax Rate Tax Withheld (Consolidated for the Quarter)
13 ● ●
14 ● ●
15 ● ●
16 ● ●
17 ● ●
18 ● ●
19 Total Taxes Withheld for the Quarter (Sum of Items 13 to 18) ●
20 Less: Remittances Made: 1st Month of the Quarter ●
21 2nd Month of the Quarter ●
22 Tax Remitted in Return Previously Filed, if this is an amended return ●
23 Over-remittance from Previous Quarter of the same taxable year ●
24 Other Payments Made (please attach proof of payments – BIR Form No. 0605) ●
25 Total Remittances Made (Sum of Items 20 to 24) ●
26 Tax Still Due/(Over-remittance) (Item 19 Less Item 25) ●
Add: Penalties 27 Surcharge ●
28 Interest ●
29 Compromise ●
30 Total Penalties (Sum of Items 27 to 29) ●
31 TOTAL AMOUNT STILL DUE/(Over-remittance) (Sum of Items 26 and 30) ●

To be carried over to the next quarter within the same
If over-remittance, mark one (1) box only To be refunded To be issued Tax Credit Certificate
calendar year (not applicable for succeeding year)
I/We declare under the penalties of perjury that this remittance form, and all its attachments, has been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is
true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I/we give my/our consent to the
processing of my/our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If Authorized Representative, attach authorization letter)
Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent Signature over Printed Name of President/Vice President/
(Indicate Title/Designation and TIN) Authorized Officer or Representative/Tax Agent (Indicate Title/Designation and TIN)

33 Check ●
34 Tax Debit Memo ●

●
BIR Form No.
1601-EQ Quarterly Remittance Return

January 2019 (ENCS) of Creditable Income Taxes Withheld (Expanded)
Page 2 1601-EQ 01/19ENCS P2
TIN Withholding Agent’s Name (Last Name for Individual OR Registered Name for Non-Individual)
Schedule of Alphanumeric Tax Codes (ATC)

Tax ATC Tax ATC
Nature of Income Payment Nature of Income Payment
Rate Individual Corporation Rate Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Professional fees paid to medical practitioners (includes doctors of
If gross income for the current year did not exceed P 3M 5% WI010 medicine doctors of veterinary science & dentists) by hospitals & clinics or
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI011 paid directly by Health Maintenance Organizations (HMOs) and/or similar
Professional (Lawyers, CPAs, Engineers, etc.) establishments
If gross income for the current year did not exceed P 720,000 10% WC010 If gross income for the current year did not exceed P 720,000 10% WC151
If gross income exceeds P 720,000 15% WC011 If gross income exceeds P 720,000 15% WC150
Professional entertainers such as, but not limited to actors and actresses, Payment by the General Professional Partnerships (GPPs) to its partners
singers, lyricists, composers, emcees If gross income for the current year did not exceed P 720,000 10% WI152
If gross income for the current year did not exceed P 3M 5% WI020 If gross income exceeds P 720,000 15% WI153
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI021 Income payments made by credit card companies ½ of 1% WI156 WC156
Professional entertainers such as, but not limited to actors and actresses, Additional income payments to government personnel from importers,
15% WI159
singers, lyricists, composers, emcees shipping and airline companies or their agents for overtime services
If gross income for the current year did not exceed P 720,000 10% WC020 Income payments made by the government and government-owned and
If gross income exceeds P 720,000 15% WC021 controlled corporations (GOCCs) to its local/resident suppliers of goods 1% WI640 WC640
Professional athletes including basketball players, pelotaris and jockeys other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 3M 5% WI030 Income payments made by the government and government-owned and
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI031 controlled corporations (GOCCs) to its local/resident suppliers of services 2% WI157 WC157
Professional athletes including basketball players, pelotaris and jockeys other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 10% WC030 Income payment made by top withholding agents to their
If gross income exceeds P 720,000 15% WC031 local/resident supplier of goods other than those covered by 1% WI158 WC158
All directors and producers involved in movies, stage, radio, television and other rates of withholding tax
musical productions Income payment made by top withholding agents to their
If gross income for the current year did not exceed P 3M 5% WI040 local/resident supplier of services other than those covered 2% WI160 WC160
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI041 by other rates of withholding tax
All directors and producers involved in movies, stage, radio, television and Commissions, rebates, discounts and other similar considerations paid/
musical productions granted to independent and/or exclusive sales representatives and
If gross income for the current year did not exceed P 720,000 10% WC040 marketing agents and sub-agents of companies, including multi-level
If gross income exceeds P 720,000 15% WC041 marketing companies
Management and technical consultants If gross income for the current year did not exceed P 3M 5% WI515
If gross income for the current year did not exceed P 3M 5% WI050 If gross income is more than P 3M or VAT Registered regardless of amount 10% WI516
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI051 Commissions, rebates, discounts and other similar considerations paid/
Management and technical consultants granted to independent and/or exclusive sales representatives and
If gross income for the current year did not exceed P 720,000 10% WC050 marketing agents and sub-agents of companies, including multi-level
If gross income exceeds P 720,000 15% WC051 marketing companies
Business and bookkeeping agents and agencies If gross income for the current year did not exceed P 720,000 10% WC515
If gross income for the current year did not exceed P 3M 5% WI060 If gross income exceeds P 720,000 15% WC516
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI061 Gross payments to embalmers by funeral parlors 1% WI530
Business and bookkeeping agents and agencies Payments made by pre-need companies to funeral parlors 1% WI535 WC535
If gross income for the current year did not exceed P 720,000 10% WC060 Tolling fees paid to refineries 5% WI540 WC540
If gross income exceeds P 720,000 15% WC061 Income payments made to suppliers of agricultural products in excess
1% WI610 WC610
Insurance agents and insurance adjusters of cumulative amount of P 300,000 within the same taxable year
If gross income for the current year did not exceed P 3M 5% WI070 Income payments on purchases of minerals, mineral products and quarry
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI071 resources, such as but not limited to silver, gold, marble, granite, gravel,
5% WI630 WC630
Insurance agents and insurance adjusters sand, boulders and other mineral products except purchases by Bangko
If gross income for the current year did not exceed P 720,000 10% WC070 Sentral ng Pilipinas
If gross income exceeds P 720,000 15% WC071 Income payments on purchases of minerals, mineral products and quarry
Other recipients of talent fees resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers 1% WI632 WC632
If gross income for the current year did not exceed P 3M 5% WI080 under PD 1899, as amended by RA No. 7076
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI081 On gross amount of refund given by MERALCO to customers with
15% WI650 WC650
Other recipients of talent fees active contracts as classified by MERALCO
If gross income for the current year did not exceed P 720,000 10% WC080 On gross amount of refund given by MERALCO to customers with
15% WI651 WC651
If gross income exceeds P 720,000 15% WC081 terminated contracts as classified by MERALCO
Fees of directors who are not employees of the company On gross amount of interest on the refund of meter deposit whether paid
If gross income for the current year did not exceed P 3M 5% WI090 directly to the customers or applied against customer’s billings of
10% WI660 WC660
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI091 Residential and General Service customers whose monthly electricity
Rentals: On gross rental or lease for the continued use or possession of consumption exceeds 200 kwh as classified by MERALCO
personal property in excess of Ten thousand pesos (P 10,000) annually and On gross amount of interest on the refund of meter deposit whether paid
real property used in business which the payor or obligor has not taken title 5% WI100 WC100 directly to the customers or applied against customer’s billings of Non-
15% WI661 WC661
or is not taking title, or in which has no equity; poles, satellites, transmission Residential customers whose monthly electricity consumption exceeds
facilities and billboards 200 kwh as classified by MERALCO
Cinematographic film rentals and other payments to resident individuals and On gross amount of interest on the refund of meter deposit whether paid
5% WI110 WC110
corporate cinematographic film owners, lessors or distributors directly to the customers or applied against customer’s billings of
Income payments to certain contractors 2% WI120 WC120 Residential and General Service customers whose monthly electricity 10% WI662 WC662
Income distribution to the beneficiaries of estates and trusts 15% WI130 consumption exceeds 200 kwh as classified by other electric Distribution
Gross commissions or service fees of customs, insurance, stock, immigration Utilities (DU)
and commercial brokers, fees of agents of professional entertainers and On gross amount of interest on the refund of meter deposit whether paid
real estate service practitioners (RESPs), (i.e. real estate consultants, directly to the customers or applied against customer’s billings of Non-
15% WI663 WC663
real estate appraisers and real estate brokers) Residential customers whose monthly electricity consumption exceeds
If gross income for the current year did not exceed P 3M 5% WI139 200 kwh as classified by other electric Distribution Utilities (DU)
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI140 Income payments made by political parties and candidates of local and
Gross commissions or service fees of customs, insurance, stock, immigration national elections on all their purchases of goods and services related to
and commercial brokers, fees of agents of professional entertainers and campaign expenditures, and income payments made by individuals or 5% WI680 WC680
real estate service practitioners (RESPs), (i.e. real estate consultants, juridical persons for their purchases of goods and services intended to
real estate appraisers and real estate brokers) be given as campaign contributions to political parties and candidates
If gross income for the current year did not exceed P 720,000 10% WC139 Income payments received by Real Estate Investment Trust (REIT) 1% WC690
If gross income exceeds P 720,000 15% WC140 Interest income derived from any other debt instruments not within the
15% WI710 WC710
Professional fees paid to medical practitioners (includes doctors of medicine, coverage of deposit substitutes and Revenue Regulations No. 14-2012
doctors of veterinary science & dentists) by hospitals & clinics or paid directly Income payments on locally produced raw sugar 1% WI720 WC720
by Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 3M 5% WI151
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI150
BIR Form No.

Monthly Remittance Form
0619-E of Creditable Income Taxes Withheld (Expanded)
January 2018 Enter all required information in CAPITAL LETTERS using BLACK ink. Mark all applicable boxes with an “X”. 0619-E 01/18 P1
Page 1 Two copies MUST be filed with the BIR and one held by the Taxpayer.
1 For the Month of (MM/YYYY) 2 Due Date (MM/DD/YYYY) 3 Amended Form? 4 Any Taxes Withheld? 5 ATC 6 Tax Type Code
Yes No Yes No WME10 WE
10A ZIP Code

13 Email Address
Part II – Tax Remittance

14 Amount of Remittance
●
15 Less: Amount Remitted from Previously Filed Form, if this is an amended form ●
16 Net Amount of Remittance (Item 14 Less Item 15) ●
17 Add: Penalties
17A Surcharge ●
17B Interest ●
17C Compromise ●
17D Total Penalties (Sum of Items 17A to 17C) ●
18 Total Amount of Remittance (Sum of Items 16 and 17D)

●
I/We declare under the penalties of perjury that this remittance form has been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is true and correct, pursuant
to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I/we give my/our consent to the processing of my/our information
as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If Authorized Representative, attach authorization letter)
Signature over Printed Name of Taxpayer/Authorized Representative/ Tax Agent Signature over Printed Name of President/Vice President/
(Indicate Title/Designation and TIN) Authorized Officer or Representative/Tax Agent
(Indicate Title/Designation and TIN)

20 Check ●
21 Tax Debit Memo ●

*NOTE: Please read the BIR Data Privacy Policy found in the BIR website (www.bir.gov.ph)
BIR Form No.
Annual Income Tax Return
1701 Individuals (including MIXED Income Earner), Estates and Trusts
January 2018 (ENCS) Enter all required information in CAPITAL LETTERS using BLACK ink. Mark applicable boxes with
Page 1 an “X”. Two copies must be filed with the BIR and one held by the Tax Filer.
1701 01/18ENCS P1
1 For the Year (YYYY) 2 Amended Return? Yes No 3 Short Period Return? Yes No
PART I – Background Information of Taxpayer/Filer

4 Taxpayer Identification Number (TIN) - - - 0 0 0 0 0 5 RDO Code
6 Taxpayer Type Single Proprietor Professional Estate Trust Compensation Earner
7 Alphanumeric Tax Code (ATC) II012 Business Income-Graduated IT Rates II014 Income from Profession–Graduated IT Rates II013 Mixed Income–Graduated IT Rates
II011 Compensation Income II015 Business Income - 8% IT Rate II017 Income from Profession – 8% IT Rate II016 Mixed Income – 8% IT Rate
8 Taxpayer’s Name (Last Name, First Name, Middle Name)/ESTATE OF (First Name, Middle Name, Last Name)/ TRUST FAO: (First Name, Middle Name, Last Name)
9 Registered Address (Indicate complete address. If the registered address is different from the current address, go to the RDO to update registered address by using BIR Form No. 1905)
9A ZIP Code
10 Date of Birth (MM/DD/YYYY) 11 Email Address
12 Citizenship 13 Claiming Foreign Tax Credits? 14 Foreign Tax Number, if applicable

Yes No
15 Contact Number (Landline/Cellphone No.) 16 Civil Status (if applicable)
Single Married Legally Separated Widow/er
17 If married, spouse has income? Yes No 18 Filing Status Joint Filing Separate Filing
19 Income EXEMPT from Income Tax? Yes No 20 Income subject to SPECIAL/PREFERENTIAL RATE? Yes No
[If yes, fill out also consolidation of ALL activities per Tax Regime (Part X)] [If yes, fill out also consolidation of ALL activities per Tax Regime (Part X)]
21 Tax 21A Method of Deduction (choose one)
Rate* Graduated Rates Itemized Deduction Optional Standard Deduction (OSD)
(choose one) (Choose Method of Deduction in Item 21A) [Sec. 34(A-J), NIRC] [40% of Gross Sales/Receipts/Revenues/Fees [Sec. 34(L), NIRC]
8% in lieu of Graduated Rates under Sec. 24(A) & Percentage Tax under Sec. 116 of NIRC
[available if gross sales/receipts and other non-operating income do not exceed Three million pesos (P3M)]
PART II – Total Tax Payable (DO NOT enter Centavos; 49 Centavos or Less drop down; 50 or more round up)
Particulars A. Taxpayer/Filer B. Spouse
22 Tax Due (From Part VI Item 5)
23 Less: Total Tax Credits/Payments (From Part VII Item 10)
24 Tax Payable/(Overpayment) (Item 22 Less Item 23)
25 Less: Portion of Tax Payable Allowed for 2nd Installment to be paid on or before October 15
(50% or less of Item 22)
26 Amount of Tax Payable/(Overpayment) (Item 24 Less Item 25)

Add: Penalties 27 Interest
28 Surcharge
29 Compromise
30 Total Penalties (Sum of Items 27 to 29)
31 Total Amount Payable/(Overpayment) (Sum of Items 26 and 30)
32 Aggregate Amount Payable/(Overpayment) (Sum of Items 31A and 31B)
If overpayment, mark one (1) box only. (Once the choice is made, the same is irrevocable)
To be refunded To be issued a Tax Credit Certificate (TCC) To be carried over as a tax credit for next year/quarter
I declare under the penalties of perjury that this return, and all its attachments, have been made in good faith, verified by me, and to the best of my knowledge and belief, are true and correct,
pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I give my consent to the processing of my information as
contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If signed by an Authorized Representative, indicate TIN and attach authorization letter)
33 Number of Attachments
Printed Name and Signature of Taxpayer/Authorized Representative
PART III - Details of Payment
34 Cash/Bank Debit Memo
35 Check
36 Tax Debit Memo
BIR Form No.
1701 Annual Income Tax Return

January 2018 (ENCS) Individuals (including MIXED Income Earner), Estates and Trusts
Page 2 1701 01/18ENCS P2
TIN Tax Filer’s Last Name
0 0 0 0 0
PART IV – Background Information of Spouse
1 Spouse’s Taxpayer Identification Number - - - 0 0 0 0 0 2 RDO Code
3 Filer’s Spouse Type Single Proprietor Professional Compensation Earner
II011 Compensation Income II015 Business Income - 8% IT Rate II017 Income from Profession – 8% IT Rate II016 Mixed Income – 8% IT Rate
5 Spouse’s Name (Last Name, First Name, Middle Name)
6 Contact Number 7 Citizenship

8 Claiming Foreign Tax Credits? Yes No 9 Foreign Tax Number
(if applicable)
10 Income EXEMPT from Income Tax? Yes No 11 Income subject to SPECIAL/PREFERENTIAL RATE? Yes No
[If yes, fill out also consolidation of ALL Activities per Tax Regime (Part X)] [If yes, fill out also consolidation of ALL activities per Tax Regime (Part X)]
12 Tax 12A Method of Deduction (choose one)
Rate* Graduated Rates Itemized Deduction Optional Standard Deduction (OSD)
(choose one) (Choose Method of Deduction in Item 12A) [Sec. 34(A-J), NIRC] [40% of Gross Sales/Receipts/Revenues/Fees [Sec. 34(L), NIRC]
8% in lieu of Graduated Rates under Sec. 24(A) & Percentage Tax under Sec. 116 of NIRC
[available if gross sales/receipts and other non-operating income do not exceed Three million pesos (P3M)]
PART V – Computation of Tax
Schedule 1 – Gross Compensation Income and Tax Withheld (Attach Additional Sheet/s, if necessary)
On Items 1 and 2, enter the required information for each of your employer/s and mark (X) whether the information is for the Taxpayer or the Spouse. On Item 3A, enter the Total
Gross Compensation and Total Tax Withheld for the Taxpayer and on Item 3B, for the Spouse. (DO NOT enter Centavos; 49 Centavos or Less drop down; 50 or more round up)
a. Name of Employer
Taxpayer
1 Spouse b. Employer’s TIN
Taxpayer
2 Spouse b. Employer’s TIN
(Continuation of Table Above) c. Compensation Income d. Tax Withheld
1
2
Gross Compensation Income and Total Tax Withheld for
3A TAXPAYER (To Part V Schedule 2 Item 4A and Part VII Item 5A)
Gross Compensation Income and Total Tax Withheld for
3B SPOUSE (To Part V Schedule 2 Item 4B and Part VII Item 5B)
Schedule 2 – Taxable Compensation Income (DO NOT enter Centavos; 49 Centavos or Less drop down; 50 or more round up)
4 Gross Compensation Income (From Part V Schedule 1 Item 3Ac/3Bc)
5 Less: Non-Taxable / Exempt Compensation
6 Taxable Compensation Income (Item 4 Less Item 5)
7 Tax Due-Compensation Income (Item 6 x applicable Income Tax Rate)
Schedule 3 – Taxable Business Income (If graduated rates, fill in items 8 to 24; if 8% flat income tax rate, fill in items 25 to 30)
3.A – For Graduated Income Tax Rates
8 Sales/Revenues/Receipts/Fees
9 Less: Sales Returns, Allowances and Discounts
10 Net Sales/Revenues/Receipts/Fees (Item 8 Less Item 9)
11 Less: Cost of Sales/Services (applicable only if availing Itemized Deductions)
12 Gross Income/(Loss) from Operation (Item 10 Less Item 11)
Less: Deductions Allowable under Existing Laws
13 Ordinary Allowable Itemized Deductions (From Part V Schedule 4 Item 18)
14 Special Allowable Itemized Deductions (From Part V Schedule 5 Item 3 and/or Item 6)
15 Allowance for Net Operating Loss Carry Over (NOLCO) (From Part V Schedule 6 Item 8 and/or Item 13)
16 Total Allowable Itemized Deductions (Sum of Items 13 to 15)
OR
17 Optional Standard Deduction (OSD) (40% of Item 10)
18 Net Income/(Loss) (If Itemized: Item 12 Less Item 16; If OSD: Item 10 Less Item 17)
Add: Other Non-Operating Income (specify below)
19
20
21 Amount Received/Share in Income by a Partner from General Professional Partnership (GPP)
22 Total Other Non-Operating Income (Sum of Items 19 to 21)
23 Taxable Income-Business (Sum of Items 18 and 22)
24 Total Taxable Income – Compensation & Business (Sum of Items 6 and 23)
25 Total Tax Due-Compensation and Business Income (under graduated rates)
(Item 24 x applicable income tax rate ) (To Part VI Item 1)
BIR Form No.

Page 3 1701 01/18ENCS P3
0 0 0 0 0
3.B – For 8% Flat Income Tax Rate (DO NOT enter Centavos; 49 Centavos or Less drop down; 50 or more round up)
26 Sales/Revenues/Receipts/Fees (net of sales returns, allowances and discounts)
27
28 Total Income (Sum of Items 26 and 27)
29 Less: Allowable reduction from gross sales/receipts and other non-operating income of purely self-
employed individuals and/or professionals in the amount of P250,000 (not applicable if with compensation income)
30 Taxable Income/(Loss) (Item 28 Less Item 29)
31 Tax Due-Business Income (Item 30 x 8% Flat Income Tax Rate)
32 Total Tax Due–Compensation & Business Income (under flat rate) (Sum of Items 7and 31) (To Part VI Item 1)
Schedule 4 - Ordinary Allowable Itemized Deductions (attach additional sheet/s, if necessary)

1 Amortizations
2 Bad Debts
3 Charitable and Other Contributions
4 Depletion
5 Depreciation
6 Entertainment, Amusement and Recreation
7 Fringe Benefits
8 Interest
9 Losses
10 Pension Trusts
11 Rental
12 Research and Development
13 Salaries, Wages and Allowances
14 SSS, GSIS, Philhealth, HDMF and Other Contributions
15 Taxes and Licenses
16 Transportation and Travel
17 Others (Deductions Subject to Withholding Tax and Other Expenses) [Specify below; Add additional sheet(s), if necessary]
a Janitorial and Messengerial Services
b Professional Fees
c Security Services
d
18 Total Ordinary Allowable Itemized Deductions (Sum of Items 1 to 17d) (To Part V Schedule 3.A Item 13)
Schedule 5 – Special Allowable Itemized Deductions (attach additional sheet/s, if necessary)
5.A – Taxpayer/Filer Description Legal Basis Amount
1
2
3 Total Special Allowable Itemized Deductions-Taxpayer/Filer (Sum of Items 1 and 2) (To Part V Schedule 3.A Item 14A)
5.B – Spouse
4
5
6 Total Special Allowable Itemized Deductions -Spouse (Sum of Items 4 and 5) (To Part V Schedule 3.A Item 14B)
Schedule 6 - Computation of Net Operating Loss Carry Over (NOLCO)
6.A – Computation of NOLCO
Description A. Taxpayer/Filer B. Spouse
1 Gross Income
2 Less: Ordinary Allowable Itemized Deductions
3 Net Operating Loss (Item 1 Less Item 2) (To Schedule 6.A.1 Item 7A &/or Schedule 6.A.2 Item 12A)
6.A.1 – Taxpayer/Filer’s Detailed Computation of Available NOLCO
Net Operating Loss B. NOLCO Applied D. NOLCO Applied E. Net Operating Loss
C. NOLCO Expired (Unapplied)
Year Incurred A. Amount Previous Year/s Current Year
[(E)= A – (B+C+D)]
4
5
6
7
8 Total NOLCO - Taxpayer/Filer (Sum of Items 4D to 7D) (To Part V Schedule 3.A Item 15A)
BIR Form No.

Page 4 1701 01/18ENCS P4
0 0 0 0 0
(Continuation of Schedule 6)
6.A.2 – Spouse’s Detailed Computation of Available NOLCO
Net Operating Loss E. Net Operating Loss
B. NOLCO Applied D. NOLCO Applied
C. NOLCO Expired (Unapplied)
Year Incurred A. Amount Previous Year/s Current Year
[(E)= A – (B+C+D)]
9
10
11
12
13 Total NOLCO - Spouse (Sum of Items 9D to 12D) (To Part V Schedule 3.A Item 15B)
PART VI – Summary of Income Tax Due
1 Regular Rate–Income Tax Due (From Part V, Either Item 25 or Item 32)
2 Special Rate–Income Tax Due (From Part X Item 17B/17F)
3 Less: Share of Other Government Agency, if remitted directly to the Agency
4 Net Special Rate–Income Tax Due/Share of National Govt. (Item 2 Less Item 3)
5 Total Income Tax Due (Sum of Items 1 & 4) (To Part II Item 22)
PART VII - Tax Credits/Payments (attach proof)
1 Prior Year’s Excess Credits
2 Tax Payments for the First Three (3) Quarters
3 Creditable Tax Withheld for the First Three (3) Quarters
4 Creditable Tax Withheld per BIR Form No. 2307 for the 4 th Quarter
5 Creditable Tax Withheld per BIR Form No. 2316 (From Part V Schedule 1 Item 3Ad/3Bd)
6 Tax Paid in Return Previously Filed, if this is an Amended Return
7 Foreign Tax Credits, if applicable
8 Special Tax Credits, if applicable (To Part VIII Item 6)
9 Other Tax Credits/Payments (specify) _________________________________
10 Total Tax Credits/Payments (Sum of Items 1 to 9) (To Part II Item 23)
PART VIII – Tax Relief Availment
VIII.A – Special Rate
1 Regular Income Tax Otherwise Due (Part X Item 16B &/or Item 16F X applicable regular income tax rate)
(Part X Item 7B and/or Item 7F X
2 Tax Relief on Special Allowable Itemized Deductions applicable regular income tax rate)
3 Sub-Total – Tax Relief (Sum of Items 1 and 2)
4 Less: Income Tax Due (From Part X Item 17B and/or Item 17F)
5 Tax Relief Availment Before Special Tax Credit (Item 3 Less Item 4)
6 Add: Special Tax Credit, if any (From Part VII Item 8)
7 Total Tax Relief Availment- SPECIAL (Sum of Items 5 and 6)
VIII.B – Exempt
8 Regular Income Tax Otherwise Due (Part X Item 16A &/or 16E X applicable regular income tax rate)
(Part X Item 7A and/or Item 7E X
9 Tax Relief on Special Allowable Itemized Deductions applicable regular income tax rate)
10 Total Tax Relief Availment- EXEMPT (Sum of Items 8 and 9)
PART IX – Reconciliation of Net Income per Books Against Taxable Income (Attach additional sheet/s, if necessary)
1 Net Income/(Loss) per Books
Add: Non-Deductible Expenses/Taxable Other Income
2
3
4
5 Total (Sum of Items 1 to 4)
Less: A) Non-Taxable Income and Income Subjected to Final Tax
6
7
B) Special/Other Allowable Deductions
8
9
10 Total (Sum of Items 6 to 9)
11 Net Taxable Income/(Loss) (Item 5 Less Item 10)
TABLE 1 – Tax Rates (effective January 1, 2018 to December 31, 2022) TABLE 2 – Tax Rates (effective January 1, 2023 and onwards)
If Taxable Income is: Tax Due is: If Taxable Income is: Tax Due is:
Not over P 250,000 0% Not over P 250,000 0%
Over P 250,000 but not over P 400,000 20% of the excess over P 250,000 Over P 250,000 but not over P 400,000 15% of the excess over P 250,000
Over P 400,000 but not over P 800,000 P 30,000 + 25% of the excess over P 400,000 Over P 400,000 but not over P 800,000 P 22,500 + 20% of the excess over P 400,000
Over P 800,000 but not over P 2,000,000 P 130,000 + 30% of the excess over P 800,000 Over P 800,000 but not over P 2,000,000 P 102,500 + 25% of the excess over P 800,000
Over P 2,000,000 but not over P 8,000,000 P 490,000 + 32% of the excess over P 2,000,000 Over P 2,000,000 but not over P 8,000,000 P 402,500 + 30% of the excess over P 2,000,000
Over P 8,000,000 P 2,410,000 + 35% of the excess over P 8,000,000 Over P 8,000,000 P 2,202,500 + 35% of the excess over P 8,000,000
BIR Form No.

Annual Income Tax Return
1700 Individuals Earning Purely Compensation Income
(Including Non-Business/Non-Profession Income)
January 2018 (ENCS) Enter all required information in CAPITAL LETTERS using BLACK ink. Mark applicable boxes
Page 1
with an “X”. Three (3) copies must be filed: two (2) copies for BIR and one copy for the taxpayer. 1700 01/18ENCS P1
1 For the Year (YYYY) 2 Amended Return? Yes No 3 Alphanumeric Tax Code (ATC) I I 0 1 1
Part I – Background Information on Taxpayer/Filer
4 Taxpayer Identification Number (TIN) 5 RDO Code 6 Taxpayer Type
- - - 0 0 0 0 0 Employee
(Regular Rates)
NRANETB*
(25%)
7 Taxpayer’s Name (Last Name, First Name, Middle Name)
8A ZIP Code

Yes No
14 Contact Number (Landline/Cellphone No.) 15 Civil Status
Part II – Background Information on Spouse

18 Spouse’s TIN 19 RDO Code 20 Taxpayer Type
- - - 0 0 0 0 0 Employee
(Regular Rates)
NRANETB*
(25%)

(if applicable)
Part III – Total Tax Payable (DO NOT enter Centavos; 49 Centavos or Less drop down; 50 or more round up)
Particulars A) Taxpayer/Filer B) Spouse
26 Tax Due (Either from Part V.A Item 47A/B OR Part V.B 53A/B)
27 Less: Total Tax Credits/Payments (From Part V.C Item 58A/B)
28 Net Tax Payable/(Overpayment) (Item 26 Less Item 27) (From Part V Item 59A/B)
(50% or less of Item 26) (applicable only to employee subject to regular IT rates)
Add: Penalties 31 Surcharge
32 Interest
33 Compromise
contemplated under the **Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If signed by an Authorized Representative, indicate TIN and attach authorization letter)

Part IV - Details of Payment
39 Check
40 Tax Debit Memo

Machine Validation/Revenue Official Receipt Details [if not filed with an Authorized Agent Bank (AAB)] Stamp of Receiving Office/AAB and Date of Receipt
NOTE: * Non-Resident Alien Not Engaged in Trade or Business

** The BIR Data Privacy Policy is in the BIR website (www.bir.gov.ph)
BIR Form No.

Individuals Earning Purely Compensation Income
January 2018 (ENCS) (Including Non-Business/Non-Profession Income)
Page 2 1700 01/18ENCS P2
TIN Taxpayer’s Last Name
0 0 0 0 0
Part V – Computation of Tax
If subject to graduated rates, fill in items 42 to 47; if subject to 25%, fill in items 48 to 53 ( DO NOT enter Centavos; 49 Centavos or Less drop down; 50 or more round up)
Part V.A – Subject to Graduated Rates A) Taxpayer/Filer B) Spouse
42 Gross Compensation Income (From Schedule 1 Item 5Ac/5Bc)
43 Less: Non-Taxable / Exempt Compensation
44 Gross Taxable Compensation Income (Item 42 Less Item 43)
45 Add: Other Taxable Non-Business/Non-Profession Income (specify) ____________________
46 Total Taxable Income (Sum of Items 44 and 45)
47 Tax Due [Item 46 x Applicable Income Tax Rate (refer to tax table below)] (To Part III Item 26)
Part V.B – Subject to 25% Flat Rate for NRANETB
48 Gross Compensation Income (From Schedule 1 Item 5Ad/5Bd)
49 Less: Non-Taxable/Exempt Compensation (please specify) _________________________________
50 Gross Taxable Compensation Income (Item 48 Less Item 49)
51 Add: Other Taxable Income (please specify) _____________________________________________
53 Tax Due (Item 52 x 25% Flat Rate) (To Part III Item 26)
Part V.C - Tax Credits/Payments (attach proof)
54 Tax Withheld per BIR Form No. 2316, if applicable (From Schedule 1 Item 5Ae/5Be)

57 Other Tax Credits/Payments (specify) _______________________________________
58 Total Tax Credits/Payments (Sum of Items 54 to 57) (To Part III Item 27)
59 Net Tax Payable/(Overpayment) (Either Item 47 OR Item 53 Less Item 58) (To Part III Item 28)
Part VI - Schedule
Schedule 1 – Gross Compensation Income and Tax Withheld (Attach Additional Sheet/s, if necessary)
Gross Compensation Income and Tax Withheld (On Items 1, 2, 3 and 4, enter the required information for each of your employer/s and mark (X) whether the information is for the Taxpayer or the Spouse (should be separate item nos.
even if both have the same employer). On Item 5A, enter the Total Gross Compensation and Total Tax Withheld for the Taxpayer and on Item 5B, for the Spouse. (DO NOT enter Centavos; 49 Centavos or Less drop down; 50 or more round up)
a. Name of Employer
Taxpayer
1 Spouse
b. Employer’s TIN
Taxpayer
2 Spouse
b. Employer’s TIN
Taxpayer
3 Spouse
b. Employer’s TIN
Taxpayer
4 Spouse
b. Employer’s TIN
Continuation of Schedule 1 (Enter the amount of compensation and tax c. Compensation Income Subject d. Compensation Income
e. Tax Withheld
withheld corresponding to the above employer ) to Regular/Graduated Rates Subject to 25% Flat Rate
5A Gross Compensation Income and Total Tax Withheld for

TAXPAYER (To Part V Items 42A/48A and 54A)
5B Gross Compensation Income and Total Tax Withheld for
SPOUSE (To Part V Items 42B/48B and 54B)
BIR Form No.
Quarterly Income Tax Return
1701Q For Individuals, Estates and Trusts
Enter all required information in CAPITAL LETTERS using BLACK ink. Mark all applicable boxes
January 2018 (ENCS)
Page 1 An “X”. Two copies must be filed with the BIR and one held by the Tax Filer. 1701Q 01/18ENCS P1
Number of
1 For the Year 2 Quarter First Second Third 3 Amended Return? Yes No 4 Sheet/s Attached
PART I – BACKGROUND INFORMATION ON TAXPAYER/FILER
5 Taxpayer Identification Number (TIN) - - - 0 0 0 0 0 6 RDO Code
7 Taxpayer/Filer Type Single Proprietor Professional Estate Trust
II015 Business Income - 8% IT Rate II017 Income from Profession – 8% IT Rate II016 Mixed Income – 8% IT Rate
9 Taxpayer/Filer’s Name (Last Name, First Name, Middle Name for Individual) / ESTATE of (First Name, Middle Name, Last Name) / TRUST FAO:(First Name, Middle Name, Last Name)
10A ZIP Code

13 Citizenship 14 Foreign Tax Number (if applicable) 15 Claiming Foreign Tax Credits?
Yes No
16 Tax 16A Method of Deduction
Rate* Graduated Rates per Tax Table- page 2 Itemized Deduction Optional Standard Deduction (OSD)
(choose one, (Choose Method of Deduction in Item 16A) [Sec. 34(A-J), NIRC] [40% of Gross Sales/Receipts/Revenues/Fees [Sec. 34(L), NIRC]
for income
from business/ 8% on gross sales/receipts & other non-operating income in lieu of Graduated Rates under Sec. 24(A)(2)(a) & Percentage Tax
profession) under Sec. 116 of the NIRC, as amended [available if gross sales/receipts and other non-operating income do not exceed Three million pesos (P3M)]
PART II – BACKGROUND INFORMATION ON SPOUSE (if applicable)
17 Spouse’s TIN - - - 0 0 0 0 0 18 RDO Code
19 Filer’s Spouse Type Single Proprietor Professional Compensation Earner
20 ATC II012 Business Income-Graduated IT Rates II014 Income from Profession-Graduated IT Rates II013 Mixed Income - Graduated IT Rates II011 Compensation Income
II015 Business Income - 8% IT Rate II017 Income from Profession - 8% IT Rate II016 Mixed Income - 8% IT Rate
22 Citizenship 23 Foreign Tax Number, if applicable 24 Claiming Foreign Tax Credits?

Yes No
25 Tax 25A Method of Deduction
Rate* Graduated Rates per Tax Table- page 2 Itemized Deduction Optional Standard Deduction (OSD)
(choose one, (Choose Method of Deduction in Item 25A) [Sec. 34(A-J), NIRC] [40% of Gross Sales/Receipts/Revenues/Fees [Sec. 34(L), NIRC]
for income
from business/ 8% on gross sales/receipts & other non-operating income in lieu of Graduated Rates under Sec. 24(A)(2)(a) & Percentage Tax
profession) under Sec. 116 of the NIRC, as amended [available if gross sales/receipts and other non-operating income do not exceed Three million pesos (P3M)]
PART III – TOTAL TAX PAYABLE (DO NOT enter Centavos; 49 Centavos or Less drop down; 50 or more round up)
26 Tax Due (From Part V, Schedule I-Item 46 OR Schedule II-Item 54)
27 Less: Tax Credits/Payments (From Part V, Schedule III-Item 62)
28 Tax Payable/(Overpayment) (Item 26 Less Item 27) (From Part V, Item 63)
29 Add: Total Penalties (From Part V, Schedule IV-Item 67)
30 Total Amount Payable/(Overpayment) (Sum of Items 28 and 29) (From Part V, Item 68)
I declare under the penalties of perjury that this return, and all its attachments, have been made in good faith, verified by me, and to the best of my knowledge and belief, are true and correct, pursuant to
the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I give my consent to the processing of my information as contemplated under the
**Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If Authorized Representative, attach authorization letter and indicate TIN)
Signature and Printed Name of Taxpayer/Authorized Representative/ Tax Agent (Indicate Title/Designation and TIN)
PART IV – DETAILS OF PAYMENT
33 Check
34 Tax Debit Memo
35 Others (specify)
NOTES: * I understand that this choice is irrevocable for this taxable year. However, the 8% Income Tax (IT) Rate option if initially selected shall automatically be
changed to graduated IT rates when gross sales/receipts and other non-operating income exceed Three million pesos (P3M)
** Please read the BIR Data Privacy Policy found in the BIR website (www.bir.gov.ph)
BIR Form No.
1701Q Quarterly Income Tax Return

January 2018 (ENCS) For Individuals, Estates and Trusts
Page 2
1701Q 01/18ENCS P2
TIN Taxpayer/Filer’s Last Name
0 0 0 0 0
PART V – COMPUTATION OF TAX DUE (DO NOT enter Centavos; 49 Centavos or Less drop down; 50 or more round up)
Declaration this Quarter A) Taxpayer/Filer B) Spouse
If graduated rate, fill in items 36 to 46; if 8%, fill in items 47 to 54
Schedule I – For Graduated IT Rate
37 Less: Cost of Sales/Services (applicable only if availing Itemized Deductions)
38 Gross Income/(Loss) from Operation (Item 36 Less Item 37)

Less: Allowable Deductions
39 Total Allowable Itemized Deductions
OR
40 Optional Standard Deduction (OSD) (40% of Item 36)
41 Net Income/(Loss) This Quarter (If Itemized: Item 38 Less Item 39; If OSD: Item 38 Less Item 40)
Add: 42 Taxable Income/(Loss) Previous Quarter/s
43 Non-Operating Income (specify) ________________________________
45 Total Taxable Income/(Loss) To Date (Sum of Items 41 to 44)
46 TAX DUE (Item 45 x Applicable Tax Rate based on Tax Table below) (To Part III, Item 26)
Schedule II – For 8% IT Rate
48 Add: Non-Operating Income (specify) ___________________________________
49 Total Income for the quarter (Sum of Items 47 and 48)
50 Add: Total Taxable Income/(Loss) Previous Quarter (Item 51 of previous quarter)
51 Cumulative Taxable Income/(Loss) as of This Quarter (Sum of Items 49 and 50)
Allowable reduction from gross sales/receipts and other non-operating income of purely self-employed individuals
52 Less: and/or professionals in the amount of P 250,000
53 Taxable Income/(Loss) To Date (Item 51 Less Item 52)
54 TAX DUE (Item 53 x 8% Tax Rate) (To Part III, Item 26)
Schedule III - Tax Credits/Payments
56 Tax Payment/s for the Previous Quarter/s
57 Creditable Tax Withheld for the Previous Quarter/s
58 Creditable Tax Withheld per BIR Form No. 2307 for this Quarter
62 Total Tax Credits/Payments (Sum of Items 55 to 61) (To Part III, Item 27)
63 Tax Payable/(Overpayment) (Item 46 or 54, Less Item 62) (To Part III, Item 28)
Schedule IV - Penalties
64 Surcharge
65 Interest
66 Compromise
67 Total Penalties (Sum of Items 64 to 66) (To Part III, Item 29)
68 Total Amount Payable/(Overpayment) (Sum of Items 63 and 67) (To Part III, Item 30)
BIR Form No. Annual Income Tax Return
1701A Individuals Earning Income PURELY from Business/Profession
[Those under the graduated income tax rates with OSD as mode of deduction
January 2018 OR those who opted to avail of the 8% flat income tax rate]
Page 1 Enter all required information in CAPITAL LETTERS using BLACK ink. Mark applicable boxes with an “X”.
Two copies must be filed with the BIR and one held by the Tax Filer.
1701A 01/18 P1
1 For the Year (MM/YYYY) 2 Amended Return? Yes No 3 Short Period Return? Yes No
Part I – Background Information on Taxpayer/Filer

4 Taxpayer Identification Number (TIN) 5 RDO Code 6 Taxpayer Type
- - - 0 0 0 0 0 Single Proprietor Professional
7 Alphanumeric Tax Code (ATC) II012 Business Income - Graduated IT Rates II014 Income from Profession – Graduated IT Rates
II015 Business Income - 8% IT Rate II017 Income from Profession – 8% IT Rate
8 Taxpayer’s Name (Last Name, First Name, Middle Name)
9A ZIP Code

Yes No
15 Contact Number (Landline/Cellphone No.) 16 Civil Status
19 Tax Rate Graduated rates with OSD as method 8% in lieu of Graduated Rates under Sec. 24(A) & Percentage Tax under Sec. 116 of NIRC
of deduction [available if gross sales/receipts and other non-operating income do not exceed Three million pesos (P3M)]
Part II – Total Tax Payable (DO NOT enter Centavos; 49 Centavos or Less drop down; 50 or more round up)
20 Tax Due (Either from Part IV.A Item 46 OR Part IV.B Item 56)
21 Less: Total Tax Credits/Payments (From Part IV.C Item 64)
22 Net Tax Payable/(Overpayment) (Item 20 Less Item 21) (From Part IV Item 65)
(50% or less of Item 20)
Add: Penalties 25 Surcharge
26 Interest
27 Compromise
30 Aggregate Amount Payable/(Overpayment) (Sum of Items 29A & 29B)

If overpayment, mark one (1) box only. (Once the choice is made, the same is irrevocable)
To be refunded To be issued a Tax Credit Certificate (TCC) To be carried over as a tax credit for next year/quarter
contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If signed by an Authorized Representative, indicate TIN and attach authorization letter)
Part III - Details of Payment
33 Check
34 Tax Debit Memo

BIR Form No. Annual Income Tax Return
1701A Individuals Earning Income PURELY from Business/Profession
[Those under the graduated income tax rates with OSD as mode of deduction
January 2018
OR those who opted to avail of the 8% flat income tax rate]
Page 2
1701A 01/18 P2
0 0 0 0 0
Part IV – Computation of Income Tax
If Optional Standard Deductions (OSD), fill in items 36 to 46; if 8%, fill in items 47 to 56 (DO NOT enter Centavos; 49 Centavos or Less drop down; 50 or more round up)
IV.A – For Graduated Income Tax Rates A) Taxpayer/Filer B) Spouse
39 Less: Allowable Deduction - Optional Standard Deduction (OSD) (40% of Item 38)
40 Net Income (Item 38 Less Item 39)
41
42
44 Total Other Income (Sum of Items 41 to 43)
46 TAX DUE (Item 45 x Applicable Tax Rate based on Tax Table below) (To Part II – Item 20)
IV.B – For 8% Income Tax Rate (Those whose sales/receipts/others did not exceed P3M and opted at the initial quarter for this rate)
50
51
52 Total Other Non-operating Income (Sum of Items 50 and 51)
54 Less: Allowable reduction from gross sales/receipts and other non-operating income of PURELY self-employed
individuals and/or professionals in the amount of P 250,000
55 Taxable Income/(Loss) (Item 53 Less Item 54)
56 TAX DUE (Item 55 x 8% Income Tax Rate) (To Part II - Item 20)
IV.C - Tax Credits/Payments (attach proof)
58 Tax Payments for the First Three (3) Quarters
59 Creditable Tax Withheld for the First Three (3) Quarters
60 Creditable Tax Withheld per BIR Form No. 2307 for the 4th Quarter
64 Total Tax Credits/Payments (Sum of Items 57 to 63) (To Item 21)
65 Net Tax Payable/(Overpayment) (Item 46 OR 56 Less Item 64) (To Part II - Item 22)
Part V – Background Information on Spouse
66 Spouse’s Taxpayer Identification Number (TIN) 67 RDO Code 68 Filer’s Spouse Type
- - - 0 0 0 0 0 Single Proprietor Professional
69 Alphanumeric Tax Code (ATC) II012 Business Income - Graduated IT Rates II014 Income from Profession – Graduated IT Rates
II015 Business Income - 8% IT Rate II017 Income from Profession – 8% IT Rate

(if applicable)
75 Tax Rate Graduated rates with OSD as method 8% in lieu of Graduated Rates under Sec. 24(A) & Percentage Tax under Sec. 116 of NIRC
of deduction [available if gross sales/receipts and other non-operating income do not exceed Three million pesos (P3M)]
BIR Form No.
Certificate of Compensation
2316
September 2021(ENCS)
Payment/Tax Withheld
For Compensation Payment With or Without Tax Withheld 2316 9/21ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Year 2 For the Period
(YYYY) From (MM/DD) To (MM/DD)
Part I - Employee Information Part IV-B Details of Compensation Income & Tax Withheld from Present Employer
3 TIN
- - - A. NON-TAXABLE/EXEMPT COMPENSATION INCOME Amount
4 Employee's Name (Last Name, First Name, Middle Name) 5 RDO Code 29 Basic Salary (including the exempt P250,000 & below)
or the Statutory Minimum Wage of the MWE
30 Holiday Pay (MWE)
6 Registered Address 6A ZIP Code
31 Overtime Pay (MWE)

6B Local Home Address 6C ZIP Code
32 Night Shift Differential (MWE)
6D Foreign Address
33 Hazard Pay (MWE)
34 13th Month Pay and Other Benefits

7 Date of Birth (MM/DD/YYYY) 8 Contact Number (maximum of P90,000)
35 De Minimis Benefits
9 Statutory Minimum Wage rate per day 36 SSS, GSIS, PHIC & PAG-IBIG Contributions
and Union Dues (Employee share only)
10 Statutory Minimum Wage rate per month
37 Salaries and Other Forms of Compensation
Minimum Wage Earner (MWE) whose compensation is exempt from
11
withholding tax and not subject to income tax 38 Total Non-Taxable/Exempt Compensation
Part II - Employer Information (Present) Income (Sum of Items 29 to 37)
12 TIN
- - - B. TAXABLE COMPENSATION INCOME REGULAR
13 Employer's Name
39 Basic Salary
14 Registered Address 14A ZIP Code 40 Representation
41 Transportation
15 Type of Employer Main Employer Secondary Employer
42 Cost of Living Allowance (COLA)
Part III - Employer Information (Previous)
16 TIN
- - - 43 Fixed Housing Allowance
17 Employer's Name 44 Others (specify)

44A
44B
SUPPLEMENTARY
Part IVA - Summary
45 Commission
19 Gross Compensation Income from Present
Employer (Sum of Items 38 and 52)
46 Profit Sharing
20 Less: Total Non-Taxable/Exempt Compensation
Income from Present Employer (From Item 38)
47 Fees Including Director's Fees
21 Taxable Compensation Income from Present
Employer (Item 19 Less Item 20) (From Item 52)
48 Taxable 13th Month Benefits
22 Add: Taxable Compensation Income from
Previous Employer, if applicable
49 Hazard Pay
23 Gross Taxable Compensation Income
(Sum of Items 21 and 22)
50 Overtime Pay
24 Tax Due
51 Others (specify)
25 Amount of Taxes Withheld
51A
25A Present Employer
25B Previous Employer, if applicable 51B
26 Total Amount of Taxes Withheld as adjusted 52 Total Taxable Compensation Income

(Sum of Items 25A and 25B) (Sum of Items 39 to 51B)
27 5% Tax Credit (PERA Act of 2008)
28 Total Taxes Withheld (Sum of Items 26 and 27)
I/We declare, under the penalties of perjury that this certificate has been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is true and correct, pursuant to
the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I/we give my/our consent to the processing of my/our information
as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.
53 Date Signed
Present Employer/Authorized Agent Signature over Printed Name
CONFORME:
54 Date Signed
Employee Signature over Printed Name Amount paid, if CTC
CTC/Valid ID No. Place of
Date Issued
of Employee Issue
To be accomplished under substituted filing
I declare, under the penalties of perjury that the information herein stated are I declare, under the penalties of perjury that I am qualified under substituted filing of Income Tax Return
reported under BIR Form No. 1604-C which has been filed with the Bureau of (BIR Form No. 1700), since I received purely compensation income from only one employer in the Philippines
Internal Revenue. for the calendar year; that taxes have been correctly withheld by my employer (tax due equals tax withheld); that
the BIR Form No. 1604-C filed by my employer to the BIR shall constitute as my income tax return; and that BIR
Form No. 2316 shall serve the same purpose as if BIR Form No. 1700 has been filed pursuant to the provisions
55 of Revenue Regulations (RR) No. 3-2002, as amended.
Present Employer/Authorized Agent Signature over Printed Name
(Head of Accounting/Human Resource or Authorized Representative) 56
Employee Signature over Printed Name
BIR Form No.
Certificate of Creditable Tax
2307
January 2018 (ENCS) Withheld at Source 2307 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From (MM/DD/YYYY) To (MM/DD/YYYY)
Part I – Payee Information

2 Taxpayer Identification Number (TIN) - - -
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)
5 Foreign Address, if applicable
Part II – Payor Information

6 Taxpayer Identification Number (TIN) - - -
7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)
Part III – Details of Monthly Income Payments and Taxes Withheld

AMOUNT OF INCOME PAYMENTS
Income Payments Subject to Expanded Tax Withheld for the
ATC 1st Month of the 2nd Month of the 3rd Month of the
Withholding Tax Total Quarter
Quarter Quarter Quarter
Total
Money Payments Subject to Withholding of
Business Tax (Government & Private)
Total
We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our knowledge and belief, is true and
correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, we give our consent to
the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.
Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

CONFORME:
Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

SCHEDULES OF ALPHANUMERIC TAX CODES
ATC ATC
A Income Payments subject to Expanded Withholding Tax A Income Payments subject to Expanded Withholding Tax
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping
WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods WI640 WC640
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services WI157 WC157
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier
WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier
WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders WI630 WC630
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under WI632 WC632
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
WI660 WC660
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
WI661 WC661
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
WI662 WC662
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
WI663 WC663
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
WI100 WC100
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and expenditures, and income payments made by individuals or juridical persons for WI680 WC680
WI110 WC110
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or Private
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
Professional fees paid to medical practitioners (includes doctors of medicine
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers WB050 from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% WB103 Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% WB104 Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
(To be filled up the BIR)
DLN: PSIC: PSOC:
BIR Form No.

Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
Payment Form 0605
July 1999 (ENCS)
Fill in all applicable spaces. Mark all appropriate boxes with an "X"
1 For the Calendar Fiscal 3 Quarter 4 Due Date ( MM / DD / YYYY) 5 No. of Sheets 6 ATC
2 Year Ended Attached
( MM / YYYY ) 1st 2nd 3rd 4th
7 Return Period ( MM / DD / YYYY ) 8 Tax Type Code BCS No./Item No. (To be filled up by the BIR)
Part I Background Information

9 Taxpayer Identification No. 10 RDO Code 11 Taxpayer Classification 12 Line of Business/Occupation
I N
13 Taxpayer's 14 Telephone Number
Name
(Last Name, First Name, Middle Name for Individuals) / (Registered Name for Non-Individuals)
15 Registered 16 Zip Code
Address
17 Manner of Payment 18 Type of Payment
Voluntary Payment Per Audit/Delinquent Account Installment

Self-Assessment Penalties Preliminary/Final Assessment/Deficiency Tax No. of Installment
Tax Deposit/Advance Payment Accounts Receivable/Delinquent Account Partial
Income Tax Second Installment Payment
(Individual) Full
Others (Specify) Payment
Part II Computation of Tax
19
19 Basic Tax / Deposit / Advance Payment
20 Add: Penalties Surcharge Interest Compromise
20A 20B 20C 20D
21 Total Amount Payable (Sum of Items 19 & 20D) 21
For Voluntary Payment For Payment of Deficiency Taxes Stamp of Receiving

From Audit/Investigation/ Office
I declare, under the penalties of perjury, that this document has been Delinquent Accounts and Date of Receipt
made in good faith, verified by me, and to the best of my knowledge and APPROVED BY:
belief, is true and correct, pursuant to the provisions of the National
Internal Revenue Code, as amended, and the regulations issued under
authority thereof.
22A 22B
Signature over Printed Name of Taxpayer /Authorized Representative Title/Position of Signatory Signature over Printed Name of Head of Office
Part III D e t a i l s of P a y m e n t
Particulars Drawee Bank/Agency Number MM DD YYYY Amount

23 Cash/Bank 23
Debit Memo
24A 24B 17C 24C 24D
24 Check
25 Tax Debit 25A 25B 25C
Memo
26A 26B 19C 26C 26D
26 Others
Machine Validation/Revenue Official Receipt Details (If not filed with the bank)
Taxpayer Classification: I - Individual N - Non-Individual

BIR Form 0605 (ENCS) - PAGE 2
ATC NATURE OF PAYMENT ATC NATURE OF PAYMENT ATC NATURE OF PAYMENT
II 011 Pure Compensation Income Tobacco Products XP120 Avturbo Jet Fuel
II 012 Pure Business Income XT010 & XT020 Smoking and Chewing Tobacco XP130 & XP131 Kerosene
II 013 Mixed (Compensation and Business) XT030 Cigars XP170 Asphalts
MC 180 Vat/Non-Vat Registration Fee XT040 Cigarettes Packed By Hand XP150 & XP160 LPG Gas
MC 190 Travel Tax XT050-XT130 Cigarettes Packed By Machine XP010, XP020 & Basetocks, Lubes and
MC 090 Tin Card Fees Tobacco Inspection Fees XP190 Greases
MC010 & MC020 Tax Amnesty XT080 Cigars XP040 Waxes and Petrolatum
MC 040 Income from Forfeited Properties XT090 Cigarettes XP030 Processed Gas
MC 050 Proceeds from Sale of Rent Estate XT100 & XT110 Leaf Tobacco & Other Manufactured Tobacco Miscellaneous Products/Articles
MC 060 Energy Tax on Electric Power Consumption XT120 Monitoring Fees XG020-XG090 Automobiles
MC 031 Deficiency Tax Petroleum Products XG100-XG120 Non Essential Goods
MC 030 Delinquent Accounts/Accounts Receivable XP070 Premium (Leaded) Gasoline Mineral Products
FP 010 - FP 930 Fines and Penalties XP060 Premium (Unleaded) Gasoline XM010 Coal & Coke
MC 200 Others XP080 Regular Gasoline XM020 Non Metallic & Quarry Resources
Excise Tax on Goods XP090 & XP100 Naptha & Other Similar Products XM030 Gold and Chromite
Alcohol Products XP110 Aviation Gasoline XM040 Copper & Other Metallic Minerals
XA010-XA040 Distilled Spirits XP140 Diesel Gas XM050 Indigenous Petroleum
XA061-XA090 Wines XP180 Bunker Fuel Oil XM051 Others
XA051-XA053 Fermented Liquor
T AX TYPE
Code Description Code Description Code Description
RF REGISTRATION FEE CS CAPITAL GAINS TAX - Stocks WC WITHHOLDING TAX-COMPENSATION
TR TRAVEL TAX-PTA ES ESTATE TAX WE WITHHOLDING TAX-EXPANDED
ET ENERGY TAX DN DONOR'S TAX WF WITHHOLDING TAX-FINAL
QP QUALIFYING FEES-PAGCOR VT VALUE-ADDED TAX WG WITHHOLDING TAX - VAT AND OTHER
MC MISCELLANEOUS TAX PT PERCENTAGE TAX PERCENTAGE TAXES
XV EXCISE-AD VALOREM ST PERCENTAGE TAX - STOCKS WO WITHHOLDING TAX-OTHERS (ONE-TIME TRAN-
XS EXCISE-SPECIFIC SO PERCENTAGE TAX - STOCKS (IPO) SACTION NOT SUBJECT TO CAPITAL
XF TOBACCO INSPECTION AND SL PERCENTAGE TAX - SPECIAL LAWS GAINS TAX)
MONITORING FEES DS DOCUMENTARY STAMP TAX WR WITHHOLDING TAX - FRINGE BENEFITS
IT INCOME TAX WB WITHHOLDING TAX-BANKS AND OTHER WW WITHHOLDING TAX - PERCENTAGE TAX
CG CAPITAL GAINS TAX - Real Property FINANCIAL INSTITUTIONS ON WINNING AND PRIZES
BIR Form No. 0605 - Payment Form

Guidelines and Instructions
Who Shall File One set of form shall be filled-up for each kind of tax and
for each taxable period.
Every taxpayer shall use this form, in triplicate, to pay
taxes and fees which do not require the use of a tax return such Note:
as second installment payment for income tax, deficiency tax, • All background information must be properly filled-up.
delinquency tax, registration fees, penalties, advance payments,
deposits, installment payments, etc. • For voluntary payment of taxes, BIR Form 0605 shall be
signed by the taxpayer or his authorized representative.
When and Where to File and Pay
This form shall be accomplished: • For payment of deficiency taxes at the Revenue District
1. Everytime a tax payment or penalty is due or an advance Office level and other investigating offices prior to the
payment is to be made; issuance of Preliminary Assessment Notice (PAN)/Final
2. Upon receipt of a demand letter/assessment notice and/or Assessment Notice (FAN), BIR Form 0605 shall be
collection letter from the BIR; and approved and signed by the Revenue District Officer
3. Upon payment of annual registration fee for new business (RDO) or Head of the investigating offices.
and for renewals on or before January 31 of every year.
• For payment of deficiency taxes with issued Preliminary
This form shall be filed and the tax shall be paid with any Assessment Notice/Final Assessment Notice, BIR Form
Authorized Agent Bank (AAB) under the jurisdiction of the 0605 shall be signed by the taxpayer or his authorized
Revenue District Office where the taxpayer is required to representative.
register/conducting business/producing articles subject to
excise tax/having taxable transactions. In places where there • The last 3 digits of the 12-digit TIN refers to the branch
are no AABs, this form shall be filed and the tax shall be paid code.
directly with the Revenue Collection Officer or duly
Authorized City or Municipal Treasurer of the Revenue District Attachments
Office where the taxpayer is required to register/ conducting For Voluntary Payment:
business/producing articles subject to excise tax/ having taxable 1. Duly approved Tax Debit Memo, if applicable;
transactions, who shall issue Revenue Official Receipt (BIR 2. Xerox copy of the return (ITR)/ Reminder Letter in case
Form No. 2524) therefor. of payment of second installment on income tax.
Where the return is filed with an AAB, the lower portion For Payment of Deficiency Taxes from Audit/ Delinquent
of the return must be properly machine-validated and stamped Accounts:
by the Authorized Agent Bank to serve as the receipt of 1. Duly approved Tax Debit Memo, if applicable;
payment. The machine validation shall reflect the date of 2. Preliminary Assessment Notice (PAN)/ Final
payment, amount paid and transaction code, and the stamp Assessment Notice (FAN)’ Letter of Demand;
mark shall show the name of the bank, branch code, teller’s 3. Post Reporting Notice, if applicable;
name and teller’s initial. The AAB shall also issue an official 4. Collection letter of Delinquent/ Accounts Receivable.
receipt or bank debit advice or credit document, whichever is
applicable, as additional proof of payment. ENCS

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REPUBLIC OF THE PHILIPPINES

For BIR BCS/ DEPARTMENT OF FINANCE

BIR Form No.

Part I – Background Information

Part II – Summary of Remittances per BIR Form No. 1601-C

17 13th Month Pay and Other Benefits ●

20 Other Non-Taxable Compensation (specify) ________________________________ ●

21 Total Non-Taxable Compensation (Sum of Items 15 to 20) ●

22 Total Taxable Compensation (Item 14 Less Item 21) ●

24 Net Taxable Compensation (Item 22 Less Item 23) ●

25 Total Taxes Withheld ●

27 Taxes Withheld for Remittance (Sum of Items 25 and 26) ●

28 Less: Tax Remitted in Return Previously Filed, if this is an amended return ●

29 Other Remittances Made (specify) ___________________________________ ●

30 Total Tax Remittances Made (Sum of Items 28 and 29) ●

31 Tax Still Due/(Over-remittance) (Item 27 Less Item 30) ●

Add: Penalties 32 Surcharge ●

35 Total Penalties (Sum of Items 32 to 34) ●

36 TOTAL AMOUNT STILL DUE/(Over-remittance) (Sum of Items 31 and 35) ●

39 Tax Debit Memo

1601-C Monthly Remittance Return

Should be Tax Due for the Month Adjustments

4 Total Adjustment (Sum of Items 1 to 3) (To Part II, Item 26) ●

BIR Form No.

9 Contact Number 10 Category of Withholding Agent Private Government

Are you availing of tax relief under

28 Cash/Bank Debit Memo .

*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)

MMC ______ AAE _____ MCZ _____ AES _____

1 For the month

9 Contact Number 10 Category of Withholding Agent Private Government

12 Are you availing of tax relief under 12A If Yes, specify

TIN Withholding Agent’s Name

Table 1 – Alphanumeric Tax Code (ATC)

APPLICABLE TO GOVERNMENT WITHHOLDING AGENTS ONLY:

VAT Withholding on Purchase of Goods 5% WV010

VAT Withholding on Purchase of Services 5% WV020

APPLICABLE TO BOTH GOVERNMENT AND PRIVATE WITHHOLDING AGENTS:

MMC ______ AAE _____ MCZ _____ AES _____

19 Total Taxes Withheld for the Quarter (Sum of Items 13 to 18) ●

20 Less: Remittances Made: 1st Month of the Quarter ●

21 2nd Month of the Quarter ●

22 Tax Remitted in Return Previously Filed, if this is an amended return ●

23 Over-remittance from Previous Quarter of the same taxable year ●

25 Total Remittances Made (Sum of Items 20 to 24) ●

26 Tax Still Due/(Over-remittance) (Item 19 Less Item 25) ●

Add: Penalties 27 Surcharge ●

30 Total Penalties (Sum of Items 27 to 29) ●

31 TOTAL AMOUNT STILL DUE/(Over-remittance) (Sum of Items 26 and 30) ●

Part III – Details of Payment

34 Tax Debit Memo ●

35 Others (specify below)

1601-EQ Quarterly Remittance Return

Schedule of Alphanumeric Tax Codes (ATC)

BIR Form No.

10A ZIP Code

11 Contact Number 12 Category of Withholding Agent Private Government

Part II – Tax Remittance

16 Net Amount of Remittance (Item 14 Less Item 15) ●

MMC ____ AAE _ MCZ _ AES ___

MMC ____ AAE _ MCZ _ AES ___