Description
This return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on income payments subject to Expanded / Creditable Withholding Taxes.
Filing Date
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Manual |
EFPS |
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| Large and Non-large Taxpayer | On or before the tenth (10th) day of the month following the month in which withholding was made except for taxes withheld for the month of December which shall be filed on or before January 15 of the succeeding year. | In accordance with the schedule set forth in RR No. 26-2002 as follows:Group A : Fifteen (15) days following end of the month
Group B : Fourteen (14) days following end of the month Group C : Thirteen (13) days following end of the month Group D : Twelve (12) days following end of the month Group E : Eleven (11) days following end of the month |
download: BIR Form 1601E (Zipped Excel)