Bir Form 1601 C – Fill Out and Use This PDF

Bir Form 1601 C PDF Details

The Bureau of Internal Revenue (BIR) requires employers and withholding agents in the Philippines to file BIR Form No. 1601-C every month. This form captures all compensation subject to income tax withholding and provides the framework for remitting those taxes on schedule. It applies to both private companies and government agencies, ensuring that all sectors meet their tax obligations in a consistent and organized way.

Who Should File BIR Form 1601-C

Any employer or withholding agent who deducts income taxes from employees' compensation must file this form. This includes the following entities:

• Private corporations and businesses with employees on payroll
• Government agencies, bureaus, and instrumentalities
• Self-employed individuals with hired employees
• Partnerships that maintain a regular workforce

If your organization withholds taxes from compensation payments, you are required to file BIR Form 1601-C monthly, regardless of the amount withheld.

When to File BIR Form 1601-C

Filing deadlines depend on your taxpayer classification and payment method:

• Manual filers: On or before the 10th day of the month following the taxable month
• eFPS Group A (large taxpayers): On or before the 15th day of the following month
• eFPS Groups B through E: Between the 11th and 14th day of the following month

For example, taxes withheld in January must be remitted no later than February 10 for manual filers. Missing the deadline triggers penalties and interest charges.

Where to File and Pay

Taxpayers can file BIR Form 1601-C and remit taxes through several authorized channels:

• Authorized Agent Banks (AABs): Submit at any AAB within the Revenue District Office
• Electronic Filing and Payment System (eFPS): File and pay online through the BIR portal
• Revenue Collection Officers (RCOs): Use this option in areas where no AAB is available

Penalties for Non-Compliance

Failing to file or remit taxes on time results in additional charges:

• Surcharge: 25% of the tax due for late or incorrect filing
• Interest: 20% per year on any unpaid tax amount
• Compromise penalty: Fixed fines based on the total tax due

Timely and accurate filing protects your organization from these costs and keeps your tax standing in good order. For withheld taxes on expanded withholding transactions, see the related BIR Form 1601-E. If you also handle final taxes, you may need BIR Form 1601-F as well.