BIR Form 1601E-Q - Revision history

Gelo: Changed categories.

2022-04-07T03:03:43Z

Changed categories.

Gelo at 04:38, 23 March 2022

2022-03-23T04:38:19Z

Gelo at 04:32, 23 March 2022

2022-03-23T04:32:33Z

Gelo at 05:05, 11 January 2022

2022-01-11T05:05:07Z

Gelo at 05:01, 11 January 2022

2022-01-11T05:01:16Z

Gelo at 17:31, 6 September 2021

2021-09-06T17:31:09Z

Gelo at 01:56, 12 March 2021

2021-03-12T01:56:40Z

Gelo at 03:22, 24 February 2021

2021-02-24T03:22:58Z

Gelo at 01:07, 24 February 2021

2021-02-24T01:07:12Z

Gelo at 04:54, 23 February 2021

2021-02-23T04:54:07Z

← Older revision		Revision as of 03:03, 7 April 2022
Line 149:		Line 149:
	\| style="" \|[[Sales Journal]]<nowiki> \| </nowiki>[[Purchase Journal]]<nowiki> \| </nowiki>[[VAT Summary]]<nowiki> \| </nowiki>[[BIR Form 2550M]]<nowiki> \| </nowiki>[[BIR Form 2550Q]]<nowiki> \| </nowiki>[[BIR Form 2551Q]]<nowiki> \| </nowiki>[[BIR Form 0619-E]]<nowiki> \| </nowiki>[[BIR Form 1601E-Q]]<nowiki> \| </nowiki>[[BIR Form 1604E]]<nowiki> \| </nowiki>[[Sales Relief]]<nowiki> \| </nowiki>[[Purchase Relief]]<nowiki> \| </nowiki>[[SAWT\|Summary Alphalist of Withholding Tax]]		\| style="" \|[[Sales Journal]]<nowiki> \| </nowiki>[[Purchase Journal]]<nowiki> \| </nowiki>[[VAT Summary]]<nowiki> \| </nowiki>[[BIR Form 2550M]]<nowiki> \| </nowiki>[[BIR Form 2550Q]]<nowiki> \| </nowiki>[[BIR Form 2551Q]]<nowiki> \| </nowiki>[[BIR Form 0619-E]]<nowiki> \| </nowiki>[[BIR Form 1601E-Q]]<nowiki> \| </nowiki>[[BIR Form 1604E]]<nowiki> \| </nowiki>[[Sales Relief]]<nowiki> \| </nowiki>[[Purchase Relief]]<nowiki> \| </nowiki>[[SAWT\|Summary Alphalist of Withholding Tax]]
	\|}		\|}
		+	[[Category:Purchase]]
		+	[[Category:Tax Reports]]
		+	[[Category:Financials]]

@@ Line 6: / Line 6: @@
 '''BIR Form 0619-E''' also known as Quarterly Remittance Form of Creditable Income Taxes Withheld (Expanded). This is use to file creditable or expanded withholding taxes per quarter. These taxes are prescribed on specific incomes (e.g. professional talent fees, rental income, and payment to contractors).
-===== <span class="mw-headline ve-pasteProtect" id="Generating_BIR_Form_1601E-Q" style="box-sizing: inherit;" data-ve-attributes="{&quot;style&quot;:&quot;box-sizing: inherit;&quot;}">Requirements before Generating BIR Form 1601E-Q</span> =====
+=====<span class="mw-headline ve-pasteProtect" id="Generating_BIR_Form_1601E-Q" style="box-sizing: inherit;" data-ve-attributes="{&quot;style&quot;:&quot;box-sizing: inherit;&quot;}">Requirements before Generating BIR Form 1601E-Q</span>=====
-# [[ATC Code]]
+#[[ATC Code]]
-# [[Tax]]
+#[[Tax]]
-# [[Accounts Payable]]
+#[[Accounts Payable]]
-# [[Payment Voucher]] (with Withholding Tax)
+#[[Payment Voucher]] (with Withholding Tax)
 =====<span class="mw-headline" id="Generating_BIR_Form_1601E-Q" style="box-sizing: inherit;">Generating BIR Form 1601E-Q</span>=====
@@ Line 19: / Line 19: @@
 #Under [[BIR Form 1601E-Q|BIR FORM 1601E-Q]], Fill up the necessary fields then double check every detail. Click '''Generate''' to proceed.
-[[File:Tax Reports - BIR Form 1601E-Q - Generate.png|border|center|1225x1225px]]
+[[File:Tax Reports - BIR Form 1601E-Q - Generate.png|border|center|3594x3594px]]
 <br />
 {| class="wikitable"
@@ Line 134: / Line 134: @@
 |+ style="box-sizing: inherit; padding-top: 8px; padding-bottom: 8px; color: rgb(119, 119, 119); text-align: left; font-weight: bold;" |Categories:
 ! colspan="2" style="background-color:rgb(234, 236, 240);text-align:center;" |'''Modules'''
 |- style="box-sizing: inherit;"
 | style="" |Maintenance

@@ Line 6: / Line 6: @@
 '''BIR Form 0619-E''' also known as Quarterly Remittance Form of Creditable Income Taxes Withheld (Expanded). This is use to file creditable or expanded withholding taxes per quarter. These taxes are prescribed on specific incomes (e.g. professional talent fees, rental income, and payment to contractors).
-===== <span class="mw-headline" id="Generating_BIR_Form_1601E-Q" style="box-sizing: inherit;">Generating BIR Form 1601E-Q</span> =====
+===== <span class="mw-headline ve-pasteProtect" id="Generating_BIR_Form_1601E-Q" style="box-sizing: inherit;" data-ve-attributes="{&quot;style&quot;:&quot;box-sizing: inherit;&quot;}">Requirements before Generating BIR Form 1601E-Q</span> =====
 #Under Main Menu, Click '''[[Reports]]'''
@@ Line 12: / Line 19: @@
 #Under [[BIR Form 1601E-Q|BIR FORM 1601E-Q]], Fill up the necessary fields then double check every detail. Click '''Generate''' to proceed.
 {| class="wikitable"
 |+BIR Form 0619E-Q terms on Oojeema Prime

@@ Line 6: / Line 6: @@
 '''BIR Form 0619-E''' also known as Quarterly Remittance Form of Creditable Income Taxes Withheld (Expanded). This is use to file creditable or expanded withholding taxes per quarter. These taxes are prescribed on specific incomes (e.g. professional talent fees, rental income, and payment to contractors).
-# Under Main Menu, Click '''[[Reports]]'''
+===== <span class="mw-headline" id="Generating_BIR_Form_1601E-Q" style="box-sizing: inherit;">Generating BIR Form 1601E-Q</span> =====
 # Under Reports Menu, Click '''[[BIR Form 1601E-Q|BIR FORM 1601E-Q]]''' under Tax Reports.
-# Under [[BIR Form 1601E-Q|BIR FORM 1601E-Q]], Fill up the necessary fields then double check every detail. Click '''Generate''' to proceed.
+#Under Main Menu, Click '''[[Reports]]'''
 {| class="wikitable"
-|+BIR Form 0619-E terms on Oojeema Prime
+|+BIR Form 0619E-Q terms on Oojeema Prime
 !'''Field'''
 !'''Description'''

@@ Line 1: / Line 1: @@
 <div style="text-align: center;">
-[[Tax Reports]] | [[BIR Form 1601E-Q]] | [[BIR Form 1601E-Q Aids|BIR Form 1601E-Q AIds]]
+[[Tax Reports]] | [[BIR Form 1601E-Q]]
 </div>
 ==BIR Form 1601E-Q==
-'''BIR Form 0619-E''' also known as Quarterly Remittance Form of Creditable Income Taxes Withheld (Expanded). This is use to file creditable or expanded withholding taxes per quarter. These taxes are prescribed on specific incomes (e.g. professional talent fees, rental income, and payment to contractors).<br />
+'''BIR Form 0619-E''' also known as Quarterly Remittance Form of Creditable Income Taxes Withheld (Expanded). This is use to file creditable or expanded withholding taxes per quarter. These taxes are prescribed on specific incomes (e.g. professional talent fees, rental income, and payment to contractors).
-[[File:BIR Form 1601 E-Q.png|center|thumb|1727x1727px|BIR Form 1601E-Q]]
-BIR Form 0619-E terms on Oojeema Prime
+# Under Main Menu, Click '''[[Reports]]'''
 {| class="wikitable"
 !'''Field'''
 !'''Description'''
@@ Line 115: / Line 119: @@
 *Grey fields are auto-generated and will automatically adjust based on the input of the user.
 {| class="wikitable" style="box-sizing: inherit; border-collapse: collapse; border-spacing: 0px; background-color: rgb(248, 249, 250); font-size: 14px; color: rgb(34, 34, 34); margin: 1em 0px; border: 1px solid rgb(162, 169, 177); font-family: &quot;Open Sans&quot;, Roboto, arial, sans-serif; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"
@@ Line 123: / Line 126: @@
 | style="" |Maintenance
 | style="" |[[ATC Code]]<nowiki> | </nowiki>[[Company]]<nowiki> | </nowiki>[[Tax]]
 |- style="box-sizing: inherit;"
 | colspan="2" style="vertical-align:middle;text-align:center;" |'''Reports Module([[Reports]])'''
@@ Line 136: / Line 134: @@
 | style="" |Tax Reports
 | style="" |[[Sales Journal]]<nowiki> | </nowiki>[[Purchase Journal]]<nowiki> | </nowiki>[[VAT Summary]]<nowiki> | </nowiki>[[BIR Form 2550M]]<nowiki> | </nowiki>[[BIR Form 2550Q]]<nowiki> | </nowiki>[[BIR Form 2551Q]]<nowiki> | </nowiki>[[BIR Form 0619-E]]<nowiki> | </nowiki>[[BIR Form 1601E-Q]]<nowiki> | </nowiki>[[BIR Form 1604E]]<nowiki> | </nowiki>[[Sales Relief]]<nowiki> | </nowiki>[[Purchase Relief]]<nowiki> | </nowiki>[[SAWT|Summary Alphalist of Withholding Tax]]
 |}

@@ Line 1: / Line 1: @@
 <div style="text-align: center;">
-[[Tax Reports]] | [[BIR Form 1601E-Q]] | [[BIR Form 1601E-Q Aids|BIR Form 1601E-Q]]
+[[Tax Reports]] | [[BIR Form 1601E-Q]] | [[BIR Form 1601E-Q Aids|BIR Form 1601E-Q AIds]]
 </div>
@@ Line 96: / Line 96: @@
 |Penalties to be applied to if there is any.
-* Surcharge
+*Surcharge
-* Interest
+*Interest
-* Compromise
+*Compromise
 |-
 |29. '''Total Penalties(Sum of Items 26, 27 and 28)'''
@@ Line 106: / Line 106: @@
 |Total Due based from Tax Still due and Penalties applied.
-* If over-remittance(Optional)
+*If over-remittance(Optional)
-** The following are the choices if over-remittance is occurred:
+**The following are the choices if over-remittance is occurred:
 ***To be refunded
 ***To be issued Tax Credit Certificate
@@ Line 122: / Line 122: @@
 |- style="box-sizing: inherit;"
 | style="" |Maintenance
-| style="" |[[ATC Code]]<nowiki> | </nowiki>[[Branch]]<nowiki> | </nowiki>[[Company]]<nowiki> | </nowiki>[[Tax]]
+| style="" |[[ATC Code]]<nowiki> | </nowiki>[[Company]]<nowiki> | </nowiki>[[Tax]]
 |- style="box-sizing: inherit;"
 | colspan="2" style="vertical-align:middle;text-align:center;" |'''Job Aid Modules'''
 |- style="box-sizing: inherit;"
 | style="" |Maintenance Aids
-| style="" |[[ATC Codes Aids]]<nowiki> | </nowiki>[[Branch Aids]]<nowiki> | </nowiki>[[Customer Aids|Company Aids]]<nowiki> | </nowiki>[[Tax Aids]]
+| style="" |[[ATC Codes Aids]]<nowiki> | </nowiki>[[Customer Aids|Company Aids]]<nowiki> | </nowiki>[[Tax Aids]]
 |- style="box-sizing: inherit;"
 | colspan="2" style="vertical-align:middle;text-align:center;" |'''Reports Module([[Reports]])'''

@@ Line 8: / Line 8: @@
 BIR Form 0619-E terms on Oojeema Prime
 {| class="wikitable"
-!Field
+!'''Field'''
-!Description
+!'''Description'''
 |-
-|1.Year
+|1. '''Year'''
-|Month and year when the BIR Form 0619E-Q was issued.
+|Year when the BIR Form 0619E-Q was issued.
 |-
-|2.Quarter
+|2. '''Quarter'''
 |For Calendar Year
@@ Line 26: / Line 26: @@
 *Every three months starting from the Fiscal Year.
 |-
-|3.Amended Return
+|3. '''Amended Return'''
 |<span class="ve-pasteProtect" style="color: rgb(51, 51, 51)" data-ve-attributes="{&quot;style&quot;:&quot;color: rgb(51, 51, 51)&quot;}">Amended Return is filed to make corrections, additions or omissions to returns already declared, provided they have not yet been issued letters of authority from the BIR.</span>
 |-
-|4.Taxes Withheld
+|4. '''Taxes Withheld'''
 |Taxes Withheld is any tax amount that an employer withholds from an employee's wages and pays directly to the government.
 |-
-|5.No. of Sheets
+|5. '''No. of Sheets'''
-|Number of Attached Sheets declared when submitting the BIR Form 1610E-Q
+|(Optional)
 |-
-|6.TIN
+|6. '''TIN'''
 |Tax Identification Number of an Individual or Business
 |-
-|7.RDO Code
+|7. '''RDO Code'''
 |Regional District Office Code is a three-digit numeric or alphanumeric code assigned to each RDO in the country. The BIR uses these codes for tracking the amount of tax collection within a particular region, as well as recording and processing tax returns, tax payments, and withholding taxes.
 |-
-|8.Withholding Agent's Name
+|8. '''Withholding Agent's Name'''
 |Registered Name for Non-Individual(Company) or Whole Name for Individual.
 |-
-|9.Registered Address
+|9. '''Registered Address'''
 |The registered Address of the Tax Payer
 *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'''
 |Contact Number of the Tax Payer(Individual/Business).
 |-
-|11.Category of Withholding Agent
+|11. '''Category of Withholding Agent'''
 |'''Private''' - if the type of business is a Private Company
 '''Government''' - if the Agent is working on any Government Sector.
 |-
-|12.Email Address
+|12. '''Email Address'''
 |Email Address of the Tax Payer
 |-
-|13 - 18.Computation of Tax(ATC)
+|13 - 18.'''Computation of Tax(ATC)'''
 |The following are the fields to be filled up on the Computation of Tax
@@ Line 71: / Line 70: @@
 *Tax Withheld - Tax Value based from the Tax Rate Applied on the Tax Base
 |-
-|19.Total Taxes Withheld for the Quarter
+|19. '''Total Taxes Withheld for the Quarter'''
 |Total Amount of Taxes Accumulated Based from the Computation of Tax
 |-
-|20.Less: Remittances Made : 1st Month of the Quarter
+|20. '''Less: Remittances Made : 1st Month of the Quarter'''
 |Any Remittance Made from the 1st Month of the Quarter
 |-
-|21.Less: Remittances Made : 2nd Month of the Quarter
+|21. '''Less: Remittances Made : 2nd Month of the Quarter'''
 |Any Remittance Made from the 2nd Month of the Quarter
 |-
-|22.Less : Tax Remitted in Return Previously Filed, if this is an Amended return
+|22. '''Less: Tax Remitted in Return Previously Filed, if this is an Amended return'''
 |Tax Remitted to be applied from the Amended Return
 *Only Applicable if it is an Amended Return
 |-
-|23.Less : Over-remittance from Previous Quarter of the same taxable year
+|23. '''Less: Over-remittance from Previous Quarter of the same taxable year'''
 |Any over remittance stated from the previous quarter of the same year.
 |-
-|24.Total Remittances Made (Sum of Items 20 to 23)
+|24. '''Total Remittances Made (Sum of Items 20 to 23)'''
 |Total Remittance amount based from Remittance Made from the Previous months of the quarter, Tax Remitted if it is and Amended form and over remittances from the previous quarter.
 |-
-|25.Tax Still Due/(Over-remittance) (Item 19 Less Item 24)
+|25. '''Tax Still Due/(Over-remittance) (Item 19 Less Item 24)'''
-|Tax Due remaining base from the Total Taxes withheld for the quarter less the total Remittances.
+|Tax Due remaining base from the Total Taxes withheld for the quarter less the Total Remittances Made.
 |-
-|Penalties
+|26 - 28. '''Penalties'''
+|Penalties to be applied to if there is any.
-*Failure to file any return and pay the amount of tax or installment due on or before the due date;
+* Surcharge
-*Unless otherwise authorized by the Commissioner, filing a return with a person or office other than those with whom it is required to be filed.
+* Interest
+* Compromise
 |-
-|27. Interest
+|29. '''Total Penalties(Sum of Items 26, 27 and 28)'''
 |Total Penalties implied if any.
 |-
-|30.Total Amount still due
+|30. '''Total Amount still due'''
 |Total Due based from Tax Still due and Penalties applied.
-*To be refunded
+* If over-remittance(Optional)
-*To be issued Tax Credit Certificate
+** The following are the choices if over-remittance is occurred:
-*To be carried over to the next quarter within the same calendar year (not applicable for succeeding year)
+***To be refunded
 |}
 Notes:

@@ Line 4: / Line 4: @@
 ==BIR Form 1601E-Q==
-'''BIR Form 0619-E''' also known as Quarterly Remittance Form of Creditable Income Taxes Withheld (Expanded). This is use to file creditable or expanded withholding taxes. These taxes are prescribed on specific incomes (e.g. professional talent fees, rental income, and payment to contractors).<br />
+'''BIR Form 0619-E''' also known as Quarterly Remittance Form of Creditable Income Taxes Withheld (Expanded). This is use to file creditable or expanded withholding taxes per quarter. These taxes are prescribed on specific incomes (e.g. professional talent fees, rental income, and payment to contractors).<br />
 [[File:BIR Form 1601 E-Q.png|center|thumb|1727x1727px|BIR Form 1601E-Q]]
 BIR Form 0619-E terms on Oojeema Prime
@@ Line 17: / Line 17: @@
 |For Calendar Year
-* First Quarter - January to March
+*First Quarter - January to March
-* Second Quarter - April to June
+*Second Quarter - April to June
-* Third Quarter - July to September
+*Third Quarter - July to September
-* Fourth Quarter - October to December
+*Fourth Quarter - October to December
 For Fiscal Year
-* Every three months starting from the Fiscal Year.
+*Every three months starting from the Fiscal Year.
 |-
 |3.Amended Return
@@ Line 47: / Line 47: @@
 |The registered Address of the Tax Payer
-* 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
+*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
@@ Line 66: / Line 66: @@
 |The following are the fields to be filled up on the Computation of Tax
-* ATC - Alphanumeric Tax Code to be Applied
+*ATC - Alphanumeric Tax Code to be Applied
-* Tax Base - Base Amount to be consolidated for the quarter
+*Tax Base - Base Amount to be consolidated for the quarter
-* Tax Rate - Tax Rate percentage to be applied on the Tax Base based from the ATC chose.
+*Tax Rate - Tax Rate percentage to be applied on the Tax Base based from the ATC chose.
-* Tax Withheld - Tax Value based from the Tax Rate Applied on the Tax Base
+*Tax Withheld - Tax Value based from the Tax Rate Applied on the Tax Base
 |-
 |19.Total Taxes Withheld for the Quarter
@@ Line 83: / Line 83: @@
 |Tax Remitted to be applied from the Amended Return
-* Only Applicable if it is an Amended Return
+*Only Applicable if it is an Amended Return
 |-
 |23.Less : Over-remittance from Previous Quarter of the same taxable year
@@ Line 100: / Line 100: @@
 |Surcharge of twenty five percent (25%)
-* Failure to file any return and pay the amount of tax or installment due on or before the due date;
+*Failure to file any return and pay the amount of tax or installment due on or before the due date;
-* Unless otherwise authorized by the Commissioner, filing a return with a person or office other than those with whom it is required to be filed.
+*Unless otherwise authorized by the Commissioner, filing a return with a person or office other than those with whom it is required to be filed.
-* Failure to pay the full or part of the amount of tax shown on the return, or the full amount of tax due for which no return is required to be filled on or before the due date.
+*Failure to pay the full or part of the amount of tax shown on the return, or the full amount of tax due for which no return is required to be filled on or before the due date.
-* Failure to pay the deficiency tax within the time prescribed for its payment in the notice of assessment.
+*Failure to pay the deficiency tax within the time prescribed for its payment in the notice of assessment.
 Surcharge of fifty percent (50%) of the tax in case any payment has been made on the basis of such return before the discovery of the falsity or fraud
-* Willful neglect to file the form within the period prescribed by the National Internal Revenue Code (NIRC), as amended, or by rules and regulations
+*Willful neglect to file the form within the period prescribed by the National Internal Revenue Code (NIRC), as amended, or by rules and regulations
-* In case a false or fraudulent return is willfully made.
+*In case a false or fraudulent return is willfully made.
 |-
 |27. Interest
 |Interest will be applied when:
-* Interest at the rate of double the legal interest rate for loans or forbearance of any money in the absence of an express stipulation as set by the Bangko Sentral ng Pilipinas from the date prescribed for remittance until the amount is fully remitted: Provided, That in no case shall the deficiency and the delinquency interest prescribed under Section 249 Subsections (B) and (C) of the National Internal Revenue Code, as amended, be imposed simultaneously.
+*Interest at the rate of double the legal interest rate for loans or forbearance of any money in the absence of an express stipulation as set by the Bangko Sentral ng Pilipinas from the date prescribed for remittance until the amount is fully remitted: Provided, That in no case shall the deficiency and the delinquency interest prescribed under Section 249 Subsections (B) and (C) of the National Internal Revenue Code, as amended, be imposed simultaneously.
 |-
 |28. Compromise
@@ Line 134: / Line 134: @@
 Notes:
-* Grey fields are auto-generated and will automatically adjust based on the input of the user.
+*Grey fields are auto-generated and will automatically adjust based on the input of the user.
-* For detailed instructions on how to use the BIR Form 0619E-Q, the user may visit the Job Aids which can be found [[BIR Form 1601E-Q Aids|here]]
+*For detailed instructions on how to use the BIR Form 0619E-Q, the user may visit the Job Aids which can be found [[BIR Form 1601E-Q Aids|here]]
 {| class="wikitable" style="box-sizing: inherit; border-collapse: collapse; border-spacing: 0px; background-color: rgb(248, 249, 250); font-size: 14px; color: rgb(34, 34, 34); margin: 1em 0px; border: 1px solid rgb(162, 169, 177); font-family: &quot;Open Sans&quot;, Roboto, arial, sans-serif; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"