Bir Form 1601 F – Fill Out and Use This PDF

Bir Form 1601 F PDF Details

The BIR Form 1601-F covers the monthly remittance of final income taxes withheld from various income payments subject to final withholding tax rules under the National Internal Revenue Code (NIRC) of the Philippines. Both individual and non-individual withholding agents, including corporations, partnerships, sole proprietors, and government entities, must use this form to declare and remit all final taxes withheld during the month.

Income payments covered by BIR Form 1601-F

• Interest on bank deposits and deposit substitutes
• Royalties on patents, copyrights, and literary works
• Cash dividends from domestic corporations
• Prizes and winnings above the tax-exempt threshold
• Income of international air and shipping carriers
• Income payments to non-resident foreign corporations
• Other passive income subject to final withholding tax

Filing deadline: Non-eFPS withholding agents must file BIR Form 1601-F and pay the corresponding final taxes on or before the 10th day of the month following the month of withholding. eFPS users follow the applicable staggered filing schedule based on their industry group classification. Late filing attracts a 25% surcharge, annual interest at 12%, and applicable compromise penalties under BIR regulations.

Related BIR forms: Withholding agents handling creditable withholding taxes file BIR Form 1601-E, while agents remitting compensation taxes use BIR Form 1601-C. For the certificate of final income tax withheld at source, see BIR Form 2306. For payment of annual registration fees, withholding agents also use BIR Form 0605.