✅ Part 1: Main Forms Summary
Form No. Form Name Who Files When to File & Pay
1601-F
Monthly Remittance Return of Final Income Taxes Withheld
Withholding agents of final income taxes 10th day of following month (manual) / 15th day (eFPS)
1601-E
Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)
Withholding agents of creditable income taxes withheld (expanded) 10th day (manual) / 15th day (eFPS) of following
month
1601-C
Monthly Remittance Return of Taxes Withheld on Compensation
Employers as withholding agents of employees 10th day of following month (manual); 15th day (eFPS). For December → Jan
15
1601-EQ
Quarterly Remittance Return of Creditable Withholding Tax (Expanded)
Withholding agents of creditable withholding tax (expanded), quarterly Last day of the month following the quarter
1601-FQ
Quarterly Remittance Return of Final Withholding Tax
Withholding agents of final withholding tax, quarterly Last day of the month following the quarter
1604-E
Annual Information Return of Creditable Income Taxes Withheld (Expanded) / Exempt All withholding agents of creditable
withholding tax (expanded)
On or before March 1 of the following year
1604-F
Annual Information Return of Final Income Taxes Withheld
All withholding agents of final withholding tax
On or before January 31 of the following year
2307
Certificate of Creditable Tax Withheld at Source
Issued by withholding agent to payee Every payment / upon request (used for tax credits)
2306
Certificate of Final Tax Withheld at Source
Issued by withholding agent to payee Every payment / upon request
1905
Registration Update Form Taxpayers (individuals or corporations)
Anytime there is change/update (example: address, business details)
Part 2: Special Notes & Penalties
Category Details
1601-C (Compensation) For December, deadline is January 15 (not the 10th)
1601-C (Hazard Pay) Employers in hazardous employment must attach: DOLE list (private) / DBM circular (public)
1601-EQ and 1601-FQ Must attach Quarterly Alphalist of Payees (QAP)
Filing Venue
File with Authorized Agent Bank (AAB) → proof is machine-validated deposit slip
No AAB available File and pay with Revenue Collection Officer (RCO)
Large taxpayers Required to file electronically through Electronic Filing and Payment System (eFPS)
Certificates (2306/2307) Must be issued every payment or upon request
Penalty – Late filing 25% surcharge
Penalty – Fraudulent return 50% surcharge
Penalty – Interest Double the legal interest rate set by Bangko Sentral ng Pilipinas (BSP)
Penalty – Compromise Imposed under BIR rules and regulations
📝 Part 3: Practice Quiz with Answer Key
No. Question Answer
1 Form number for Final Withholding Tax (Monthly) 1601-F
2 Form number for Creditable Withholding Tax (Monthly) 1601-E
3 Form number for Compensation Withholding Tax 1601-C
4 Form number for Creditable Withholding Tax (Quarterly) 1601-EQ
5 Form number for Final Withholding Tax (Quarterly) 1601-FQ
6 Annual form for Creditable Withholding Tax 1604-E
7 Annual form for Final Withholding Tax 1604-F
8 Certificate for Creditable Tax Withheld at Source 2307
9 Certificate for Final Tax Withheld at Source 2306
10 Form for updating taxpayer registration info 1905
11 Due date of 1601-F (manual filing) 10th day of following month
12 Due date of 1601-F (eFPS filing) 15th day of following month
13 Due date of 1601-C (manual filing) 10th day of following month
14 Due date of 1601-C for December (manual filing) January 15
15 Due date of 1601-C (eFPS) 15th day of following month
16 Due date of 1601-EQ Last day of month following the quarter
17 Due date of 1601-FQ Last day of month following the quarter
18 Due date of 1604-E On or before March 1
19 Due date of 1604-F On or before January 31
20 Who files 1601-C? Employers
21 Who files 1601-F? Withholding agents of final taxes
22 Who files 1601-E? Withholding agents of creditable taxes
23 Penalty % for late filing 25% surcharge
24 Penalty % for fraudulent return 50% surcharge
25 Penalty interest is based on which institution? Bangko Sentral ng Pilipinas (BSP)
26 Attachment required for 1601-EQ and 1601-FQ Quarterly Alphalist of Payees (QAP)
27 Proof of payment issued by AABMachine-validated deposit slip / eROR
28 If no AAB in the area, file and pay with whom? Revenue Collection Officer (RCO)
29 Electronic filing and payment system name Electronic Filing and Payment System (eFPS)
30 Certificates issued every payment or upon request 2306 and 2307
