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
Part I – Background Information
6 Taxpayer Identification Number (TIN) / / / 7 RDO Code
8 Withholding Agent’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

9 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)

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)
For Individual: For Non-Individual:

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)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
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.