Bir Form 1601 E – Fill Out and Use This PDF

The BIR Form No. 1601-E serves as a Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded) in the Philippines. This form is a crucial document for withholding agents who are responsible for deducting and remitting taxes from payments made to individuals or entities, excluding transactions involving the onerous transfer of real property classified as ordinary assets. It's essential for these agents to accurately fill out all required sections, ensuring compliance with the Philippine tax regulations. For a step-by-step guide on how to properly complete and submit this form, click the button below.

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Bir Form 1601 E PDF Details

Understanding the BIR Form No. 1601-E, known as the Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded), is crucial for entities and individuals involved in transactions that attract withholdable taxes, excluding those related to the onerous transfer of real property classified as ordinary assets. Enacted in August 2008 and implemented by the Bureau of Internal Revenue (BIR) in the Philippines, this document serves as a mechanism for the government to collect income taxes in advance from certain payments. The form necessitates detailed input, including taxpayer identification number, withholding agent’s information, and a breakdown of the applicable taxes withheld on various income payments, such as professional fees, rental payments, and commission, amongst others. It further outlines the process for computing the tax due, accounting for any tax credits or payments that may reduce the amount owed. Additionally, it provides options for handling over-remittances, signifying the government's effort to streamline tax collection while accommodating taxpayer circumstances. The declaration section at the end, required to be completed under the penalty of perjury, underscores the seriousness with which this document is to be treated, emphasizing its role in ensuring tax compliance and enhancing the governance of taxable transactions.

Question	Answer
Form Name	Bir Form 1601 E
Form Length	3 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	45 sec
Other names	bir e form, 1601e, bir forms e, bir forms e download

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(To be filled up by the BIR)
DLN:		PSIC:
Republika ng Pilipinas	Monthly Remittance Return	BIR Form No.
Kagawaran ng Pananalapi	of Creditable Income Taxes	1601-E
Kawanihan ng Rentas Internas	of Creditable Income Taxes
(Except for transactions involving onerous transfer	Withheld (Expanded)
	Withheld (Expanded)	August 2008 (ENCS)
		August 2008 (ENCS)
of real property classified as ordinary asset)

Fill in all applicable spaces. Mark all appropriate boxes with an “X”.

1	For the Month			2	Amended Return? 3 No. of Sheets Attached			4 Any Taxes Withheld?
	(MM / YYYY)				Yes	No			Yes		No
Part I				B a c k g r o u n d		I n f o r m a t i o n
5	TIN				6 RDO Code		7 Line of Business
8	Withholding Agent's Name		(Last Name, First Name, Middle Name for Individuals)/(Registered Name for Non-Individuals)						9	Telephone Number
10	Registered Address								11	Zip Code
12	Category of Withholding Agent			13 Are there payees availing of tax relief under Special Law or International Tax Treaty?
	Private	Government		Yes	No	If yes, specify
Part II					Computation of Tax
	NATURE OF INCOME PAYMENT				A T C		TAX BASE	TAX	TAX REQUIRED
	NATURE OF INCOME PAYMENT				A T C		TAX BASE	RATE	TO BE WITHHELD
								RATE	TO BE WITHHELD

Total Tax Required to be Withheld and Remitted

Less: Tax Credits/Payments

15A

Tax Remitted in Return Previously Filed, if this is an Amended Return

15A

15B

Advance Payments Made (please attach proof of payments - BIR Form No. 0605)

15B

15C

Total Tax Credits/Payments (Sum of Items 15A & 15B)

15C

Tax

Still Due/(Overremittance) (Item 14 less Item 15C)

Add: Penalties

Surcharge

Interest

Compromise

17A

17B

17C

17D

Total Amount Still Due/(Overremittance) (Sum of Items 16

& 17D)

If overremittance, mark one box only:

To be Refunded

To be issued a Tax Credit Certificate

We declare, under the penalties of perjury, that this return 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.

19		20
	President/Vice President/Principal Officer/Accredited Tax Agent/		Treasurer/Assistant Treasurer
	Authorized Representative/Taxpayer		(Signature Over Printed Name)
	(Signature over printed name)

_______

Title/Position of Signatory

TIN of Signatory

Title/Position of Signatory

Tax Agent Acc. No./Atty's Roll No. (if applicable)

Date of Issuance

Date of Expiry

TIN of Signatory

Part III

Details of Payment

Stamp of Receiving Office/

Drawee Bank/

Date

AAB and Date of Receipt

Particulars

Agency

Number

YYYY

Amount

(RO's Signature/

21 Cash/Bank 21A

21B

21C

21D

Bank Teller's Initial)

Debit Memo

22B

22C

22D

22 Check

22A

23 Others

23A

23B

23C

23D

Machine Validation/Revenue Official Receipt Details (If not filed with an Authorized Agent Bank)

SCHEDULES OF ALPHANUMERIC TAX CODES

	NATURE OF INCOME PAYMENT	TAX	A T C			NATURE OF INCOME PAYMENT	TAX	A T C
		RATE	IND	CORP			RATE	IND	CORP
EWT- professionals (lawyers, CPAs, engineers, etc)/talent fees paid					EWT- payments to medical practitioners by a duly registered professional partnership
	to juridical persons					-if the current year's income payments for the medical practitioner is P720,00	10%	WI 141
	- if the current year's gross income is P720,000 and below	10%	WI 010	WC 010		-if the current year's income payments for the medical practitioner exceed P7	15%	WI 142
	- if the current year's gross income exceeds P720,000	15%	WI 011	WC 011	EWT- payments for medical/dental /veterinary services thru hospitals/clinics/
EWT- professional entertainers-		10%	WI 020			health maintenance organizations, including direct payments to
	- if the current year's gross income does not exceed P720,000.00	10%	WI 020			service providers
	- if the current year's gross income exceeds P720,000.00	15%	WI 021			- if the current year's income payments for the medical/dental/veterinary serv	10%	WI 151
EWT- professional athletes-		10%	WI 030			is P720,000 and below	10%	WI 151
EWT- professional athletes-						is P720,000 and below
	- if the current year's gross income does not exceed P720,000.00					- if the current year's income payments for the medical/dental/veterinary serv	15%	WI 150
	- if the current year's gross income exceeds P720,000.00	15%	WI 031			exceeds P720,000	15%	WI 150
	- if the current year's gross income exceeds P720,000.00	15%	WI 031			exceeds P720,000
EWT- movie, stage, radio, television and musical directors-		10%	WI 040		EWT- payment by the general professional partnership (GPP) to its partners		10%	WI 152
	- if the current year's gross income does not exceed P720,000.00	10%	WI 040			-if the current year's income payments for the partner is P720,000 and below	10%	WI 152
	- if the current year's gross income exceeds P720,000.00	15%	WI 041			-if the current year's income payments for the partner exceed P720,000	15%	WI 153
EWT- management and technical consultants		10%	WI 050	WC 050	EWT- payments made by credit card companies		1% of 1/2	WI 156
	- if the current year's gross income is P720,000 and below				EWT- income payments made by the government to its local/resident suppliers		1%	WI 640
	- if the current year's gross income exceeds P720,000	15%	WI 051	WC 051		of Goods	1%	WI 640
	- if the current year's gross income exceeds P720,000	15%	WI 051	WC 051		of Goods
EWT- business and bookkeeping agents and agencies		10%	WI 060		EWT- income payments made by the government to its local/resident suppliers		2%	WI 157
	- if the current year's gross income is P720,000 and below	10%	WI 060			of Services	2%	WI 157
	- if the current year's gross income is P720,000 and below					of Services
	- if the current year's gross income exceeds P720,000	15%	WI 061		EWT- income payments made by top 10,000 private corporations to		1%	WI 158
EWT- insurance agents and insurance adjusters		10%	WI 070			their local/resident supplier of goods	1%	WI 158
EWT- insurance agents and insurance adjusters						their local/resident supplier of goods
	- if the current year's gross income is P720,000 and below				EWT- income payments made by top 10,000 private corporations to		2%	WI 160
	- if the current year's gross income is P720,000 and below
	- if the current year's gross income exceeds P720,000	15%	WI 071			their local/resident supplier of services
	- if the current year's gross income exceeds P720,000	15%	WI 071			their local/resident supplier of services
EWT- other recipient of talent fees-		10%	WI 080		EWT- additional payments to government personnel from importers, shipping		15%	WI 159
	- if the current year's gross income does not exceed P720,000.00	10%	WI 080			and airline companies or their agents for overtime services	15%	WI 159
	- if the current year's gross income exceeds P720,000.00	15%	WI 081		EWT- commission,rebates, discounts and other similar considerations
EWT- fees of directors who are not employees of the company						paid/granted to independent andexclusive distributors, medical/technical
	- if the current year's gross income is P720,000 and below	10%	WI 090			and sales representatives and marketing agents and sub-agents	10%	WI 515
	- if the current year's gross income exceeds P720,000	15%	WI 091			of multi-level marketing companies
EWT- rentals : real/personal properties, poles,satellites & transmission		5%	WI 100	WC 100	EWT- gross payments to embalmers by funeral companies		1%	WI 530
	facilities, billboards				EWT- payments made by pre-need companies to funeral parlors		1%	WI 535
EWT- cinematographic film rentals		5%	WI 110	WC 110	EWT- tolling fee paid to refineries		5%	WI 540
EWT- cinematographic film rentals		5%	WI 110	WC 110	EWT- income payments made to suppliers of agricultural products		1%	WI 610
							1%	WI 610
EWT- prime contractors/sub-contractors		2%	WI 120	WC 120	EWT- income payments on purchases of minerals, mineral products & quarry reso		10%	WI 630
EWT- prime contractors/sub-contractors		2%	WI 120	WC 120	EWT - income payments on purchases of gold by Bangko Sentral ng Pilipinas (BS		10%	WI 632
							10%	WI 632
EWT- income distribution to beneficiaries of estates & trusts		15%	WI 130			from gold miners/suppliers under PD 1899, as amended by RA No. 7076
		15%	WI 130		EWT- on gross amount of refund given by MERALCO to customers with active		25%	WI 650

EWT- gross commission or service fees of customs, insurance,						contracts as classified by MERALCO
						contracts as classified by MERALCO
	stocks, real estate, immigration & commercial brokers &	10%	WI 140	WC 140	EWT- on gross amount of refund given by MERALCO to customers with terminate		32%	WI 651	WC 651
	fees of agents of professional entertainers					contracts as classified by MERALCO

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2. Once your current task is complete, take the next step – fill out all of these fields - Total Tax Required to be Withheld, A Tax Remitted in Return, B Advance Payments Made please, C Total Tax CreditsPayments Sum of, Tax Still DueOverremittance Item , Add Penalties, Surcharge, Interest, Compromise, Total Amount Still, If overremittance mark one box only, To be Refunded, To be issued a Tax Credit, We declare under the penalties of, and TreasurerAssistant Treasurer with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

3. Completing Authorized RepresentativeTaxpayer, Signature over printed name, TitlePosition of Signatory, TIN of Signatory, TreasurerAssistant Treasurer, TitlePosition of Signatory, Tax Agent Acc NoAttys Roll No if, Date of Issuance, Date of Expiry, TIN of Signatory, Part III, Particulars, Drawee Bank Agency, CashBank A Debit Memo Check A, and Others A is essential for the next step, make sure to fill them out in their entirety. Don't miss any details!

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Bir Form 1601 E – Fill Out and Use This PDF

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