BIR Form 1601EQ is the quarterly remittance form used to file and remit income taxes withheld from income payees.
Unlike BIR Form 1601C, BIR Form 0619E has its quarterly version of the filing and remitting expanded withholding taxes. This is basically the continuation of BIR Form 0619E. So if you haven’t read our article about it, we recommend you read it here.
The manner of filling up and filing this remittance return is the same as those of monthly BIR Form 0619E. The only difference is that in this return, the whole quarter is covered.
In this guide, I’ll show you the proper way of accomplishing the BIR Form 1601EQ and paying (remitting) the tax dues to the BIR using GCash and PayMaya.
eBIR.me
You can use the table of contents to navigate to the part you want to read.
And without a long introduction, let’s dive in.
Table of Contents
- Understanding the Withholding Process
-
How to File BIR Form 1601EQ QUARTERLY Expanded Withholding Tax Using eBIRForms?
- Step 1: Open eBIRForms
- Step 2: Input Your 9-digit TIN and 3-digit Branch Code
- Step 3: Choose BIR Form 1601EQ in the Dropdown List
- Step 4: Click Fill Up
- Step 5: Fill Up the BIR Form 1601EQ
- Step 6: Validate the BIR Form 1601EQ
- Step 7: Submit the the BIR Form 1601EQ
- Pay the BIR Form 1601EQ Quarterly Expanded Withholding Tax Remittance Return Using GCash
- Pay the BIR Form 1601EQ Quarterly Expanded Withholding Tax Remittance Return Using PayMaya
- Frequently Asked Questions?
Understanding the Withholding Process
Before filing the BIR Form 1601EQ, we want you to understand more about the withholding process. You can read it here.
Now that you know the concept of the withholding process, we can now directly proceed to the filing of this return.
How to File BIR Form 1601EQ QUARTERLY Expanded Withholding Tax Using eBIRForms?
For filing an expanded withholding remittance return, you need to download and install eBIRForms on your laptop or personal computer.
Maybe you want to ask me if you are required to file tax returns using eBIRForms. For complete answers, you may read the articles below.
Recommended Reading:
But to make the conversation easier, yes, you are probably required.
Now let’s dive into the actual filing.
Step 1: Open eBIRForms
You can open your eBIRForms using the desktop shortcut present (of course) on the desktop.) You can also open eBIRForms by locating it in the start menu and clicking eBIRForms.
Recommended Reading:
Step 2: Input Your 9-digit TIN and 3-digit Branch Code
Click the first box under the TIN field and start typing your TIN. Press the TAB on your keyboard to jump to another box. After you’ve successfully inputted your TIN and branch code, the company file you’ve set up will populate the field required.
Step 3: Choose BIR Form 1601EQ in the Dropdown List
Under the List of BIR Forms >> select the BIR Form 1601EQ – Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded).
Step 4: Click Fill Up
After selecting the form, click the fill-up button beside the dropdown list.
A popup will show. Click OK to close it.
Wait for the application to load the BIR Form 1601EQ. It may take some time to load it. Sometimes, it will hang but don’t close the eBIRForms and wait for it.
Step 5: Fill Up the BIR Form 1601EQ
Using eBIRForms, you can easily fill up the BIR Form 1601EQ because some fields are already preloaded with your background information. This form has two pages. Don’t worry as this is not going to be difficult. Follow the guidance below for your reference.
Example: Let’s say you’re filing for the first quarter of the year 2022 (January to March).
1. For the Year
Input the applicable year you’re filing for. In this case, we’ll input 2022.
2. Quarter
Chose the applicable quarter. In this case, we’ll tick 1st.
3. Amended Return?
Select No if not amended, otherwise select Yes.
4. Any Taxes Withheld?
Select Yes if you have taxes withheld for this quarter. This means if you have withheld at least ₱1 in January, you have to select Yes. If none, select No.
5. No. of Sheet/s Attached
Input the number sheets attached. Check the FAQ section of this article to know the attachments required for BIR Form 1601EQ.
6 – 10 and 12 Background Information
There’s no need to put anything from Item #6 to #10 and #12. eBIRForms will do this for you.
Recommended Reading:
11. Category of Withholding Agent
If you are not a government corporation or agency, select Private. You don’t even have to think about it. I also presumed that you (the one reading this article) are a private organization.
13 – 18 Computation of Tax
You need to select all the applicable ATC of the type of withholding you’ve made for the quarter. For example, if you withheld income payment to the supplier of goods and income payment to the supplier of services, you have to select two ATCs.
To do this, click the ATC link in the BIR Form 1601EQ.
After clicking the ACT link, you’ll be prompted to select all the applicable ATCs at once. In this example, we’re going to select WI158 (goods) and WI160 (services).
After you select all the applicable ATCs, scroll down and click Ok.
You can fill up the row for each ATC. Note that under the Tax Base column, the amount you need to input is the consolidated amount. For better understanding, you may refer below.
| Month | ATC | Tax Base | Tax Rate | Tax Withheld Per 0619E |
|---|---|---|---|---|
| January | WI158 | ₱10,000 | 1% | ₱100 |
| WI160 | ₱15,000 | 2% | ₱300 | |
| Total | ₱400 | |||
| February | WI158 | ₱5,000 | 1% | ₱50 |
| WI160 | ₱12,000 | 2% | ₱240 | |
| Total | ₱290 |
The data above must be based on the BIR Form 0619E which was successfully filed and submitted.
Additionally, you have to include the amounts for the month of March. For example, if you have the following tax withheld during March (in this example), you have to include it in the consolidated amount.
| Month | ATC | Tax Base | Tax Rate | Tax Withheld Per 2307 |
|---|---|---|---|---|
| March | WI158 | ₱20,000 | 1% | ₱200 |
| WI160 | ₱30,000 | 2% | ₱600 |
With all the data above, the consolidated amount will be as follows.
| Quarter | ATC | Tax Base | Tax Rate | Consolidated Tax |
|---|---|---|---|---|
| 1st | WI158 | ₱35,000 | 1% | ₱350 |
| WI160 | ₱57,000 | 2% | ₱1,140 | |
| Total | ₱1,490 |
You need to input these consolidated amounts in Part II as follows.
20 Remittance made
You need to put the amount of tax withheld in this section. In this example, we’ve withheld a total of ₱400 in January and ₱290 in February. This can be seen above.
The eBIRForms will automatically compute the tax still due. The amount in Item #30 must be the amount withheld in the last month – in this case, March.
This will be the amount, you need to remit to the BIR using GCash, PayMaya, or any authorized and accredited payment channels.
Step 6: Validate the BIR Form 1601EQ
After you supplied all the necessary information, click the validate button. The eBIRForms will now validate if there is missing information.
If there is no error, the popup will appear saying validation successful. Click OK to close the popup.
Make sure that your BIR Form 1601EQ is properly filled up. Double-check the data and make sure they are correct and accurate to avoid issues in the future.
Validating the BIR Form 1601EQ does NOT mean all the data you inputted is correct and does match with the BIR database. It only means that the fields have values. But eBIRForms will not check whether those values are correct or not.
For example, you can input a fictional address, TIN, or even put a wrong date. With all of these, it will still say validation successful. But in reality, these are all wrong. So a final reminder is that you check the information you supplied and correct them if they are wrong. You can click the edit button to modify the form.
Step 7: Submit the the BIR Form 1601EQ
Before you submit the BIR Form 1601EQ, make sure you have a stable internet connection. Also, make sure that you have entered an active and valid email address. BIR will send you a notification to your email once they received your eBIRForms submission.
Now that you’re sure of the information you supplied. It’s time to click the Submit / Final Copy button to submit online.
A popup will appear. Click ok to proceed with the submission. On the next page, you need to agree to the terms and conditions of the eBIRForms. Click ok to continue.
Wait for the process to complete. You’ll receive a popup message saying Submission Successful just like below.
If you have received an error message while filing BIR Form 1601EQ in the eBIRForms, you’ll need to repeat the submission process. Make sure you have a stable internet connection for the transaction to push through.
Usually, you’ll receive the email confirmation from the BIR after a couple of minutes or hours. This is usually the case but I don’t know with the others. It will still depend on the situation.
This email confirmation will serve as proof that the BIR has received your online submission of BIR Form 1601EQ.
Pay the BIR Form 1601EQ Quarterly Expanded Withholding Tax Remittance Return Using GCash
Step 1. Open the GCash App.
Step 2. Click Pay Bills.
Step 3. Click Government.
Step 4. Click BIR.
Step 5. Fill up the payment form.
For your reference, these are the exact data to be entered for BIR Form 1601EQ.
Please input your actual TIN. Note that if you have a branch, the branch code will be 00001 or 00002, and so on. The branch code is not the same as the RDO code.
Pay the BIR Form 1601EQ Using GCash
Step 6. Click Next and Pay the Amount Due.
Step 7. Save and Download Your Receipt.
Pay the BIR Form 1601EQ Quarterly Expanded Withholding Tax Remittance Return Using PayMaya
Step 1. Open the PayMaya App.
Step 2. Click Pay Bills.
Step 3. Click Government.
Step 4. Click Bureau of Internal Revenue.
Step 5. Fill up the payment form.
For your reference, these are the exact data to be entered for BIR Form 1601EQ.
Please input your actual TIN. Note that if you have a branch, the branch will be 00001 or 00002, and so on. The branch code is not the same as the RDO code.
You should also input your RDO. You can find this in your COR. Just look at the header part.
Pay BIR Form 1601EQ Using PayMaya
Please ignore the red error. I don’t have sufficient funds at the time of writing this article.
Step 6. Click Continue and Pay the Amount Due.
Step 7. Save and Download Your Receipt.
Frequently Asked Questions?
Here are some of the frequently asked questions that needed to be answered.
What are the required attachments to BIR Form 1601EQ?
Do I need to file BIR Form 0619E for the last month of the quarter?
What is the Return Period for BIR 1601EQ in GCash and PayMaya?
Do I need to Go to BIR to Have my BIR Form 1601EQ Stamped?
Do I still need to print BIR Form 1601EQ after filing using eBIRForms?
What is the deadline for BIR Form 1601EQ?
Other Related Articles:
- Install eBIRForms And Setup Your Company in 3 Easy Steps
- BIR Form 1601C Filing and Payment (A Complete Guide)
- BIR Form 2551Q Percentage Tax Filing and Payment (A Complete Guide)
Business Registration Guides:
