Pro BIR Form 1601EQ - Revision history

Gelo at 05:08, 1 September 2021

2021-09-01T05:08:48Z

Gelo at 04:55, 1 September 2021

2021-09-01T04:55:09Z

Gelo at 06:14, 15 June 2021

2021-06-15T06:14:16Z

Gelo: Created page with "== BIR Form 1601E-Q == '''BIR Form 0619-E''' also known as Quarterly Remittance Form of Cre..."

2021-06-15T06:04:18Z

Created page with "== BIR Form 1601E-Q == '''BIR Form 0619-E''' also known as Quarterly Remittance Form of Cre..."

New page

== 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).
[[File:Pro BIR Form 1601E-Q.png|center|thumb|1962x1962px|BIR Form 1601E-Q]]

BIR Form 0619-E terms on Oojeema Pro
{| 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: "Open Sans", 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;"
! style="background-color:rgb(234, 236, 240);text-align:center;" |'''Field'''
! style="background-color:rgb(234, 236, 240);text-align:center;" |'''Description'''
|- style="box-sizing: inherit;"
| style="" |1. '''Year'''
| style="" |Year when the BIR Form 0619E-Q was issued.
|- style="box-sizing: inherit;"
| style="" |2. '''Quarter'''
| style="" |For Calendar Year

* First Quarter - January to March
* Second Quarter - April to June
* Third Quarter - July to September
* Fourth Quarter - October to December

For Fiscal Year

* Every three months starting from the Fiscal Year.
|- style="box-sizing: inherit;"
| style="" |3. '''Amended Return'''
| style="" |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.
|- style="box-sizing: inherit;"
| style="" |4. '''Taxes Withheld'''
| style="" |Taxes Withheld is any tax amount that an employer withholds from an employee's wages and pays directly to the government.
|- style="box-sizing: inherit;"
| style="" |5. '''No. of Sheets'''
| style="" |(Optional)
Number of Attached Sheets declared when submitting the BIR Form 1610E-Q
|- style="box-sizing: inherit;"
| style="" |6. '''TIN'''
| style="" |Tax Identification Number of an Individual or Business
|- style="box-sizing: inherit;"
| style="" |7. '''RDO Code'''
| style="" |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.
|- style="box-sizing: inherit;"
| style="" |8. '''Withholding Agent's Name'''
| style="" |Registered Name for Non-Individual(Company) or Whole Name for Individual.
|- style="box-sizing: inherit;"
| style="" |9. '''Registered Address'''
| style="" |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''' - Zone Improvement Plan Code of the registered Address of the Tax Payer.
|- style="box-sizing: inherit;"
| style="" |10. '''Contact Number'''
| style="" |Contact Number of the Tax Payer(Individual/Business).
|- style="box-sizing: inherit;"
| style="" |11. '''Category of Withholding Agent'''
| style="" |'''Private''' - if the type of business is a Private Company
'''Government''' - if the Agent is working on any Government Sector.
|- style="box-sizing: inherit;"
| style="" |12. '''Email Address'''
| style="" |Email Address of the Tax Payer
|- style="box-sizing: inherit;"
| style="" |13 - 18.'''Computation of Tax(ATC)'''
| style="" |The following are the fields to be filled up on the Computation of Tax

* ATC - Alphanumeric Tax Code to be Applied
* 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 Withheld - Tax Value based from the Tax Rate Applied on the Tax Base
|- style="box-sizing: inherit;"
| style="" |19. '''Total Taxes Withheld for the Quarter'''
| style="" |Total Amount of Taxes Accumulated Based from the Computation of Tax
|- style="box-sizing: inherit;"
| style="" |20. '''Less: Remittances Made : 1st Month of the Quarter'''
| style="" |Any Remittance Made from the 1st Month of the Quarter
|- style="box-sizing: inherit;"
| style="" |21. '''Less: Remittances Made : 2nd Month of the Quarter'''
| style="" |Any Remittance Made from the 2nd Month of the Quarter
|- style="box-sizing: inherit;"
| style="" |22. '''Less: Tax Remitted in Return Previously Filed, if this is an Amended return'''
| style="" |Tax Remitted to be applied from the Amended Return

* Only Applicable if it is an Amended Return
|- style="box-sizing: inherit;"
| style="" |23. '''Less: Over-remittance from Previous Quarter of the same taxable year'''
| style="" |Any over remittance stated from the previous quarter of the same year.
|-
|24. '''Other Payments Made (please attach proof of payment - BIR Form 0605)'''
|Any other payments paid with relations to BIR Form 0605
|- style="box-sizing: inherit;"
| style="" |25. '''Total Remittances Made (Sum of Items 20 to 24)'''
| style="" |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.
|- style="box-sizing: inherit;"
| style="" |26. '''Tax Still Due/(Over-remittance) (Item 19 Less Item 24)'''
| style="" |Tax Due remaining base from the Total Taxes withheld for the quarter less the Total Remittances Made.
|- style="box-sizing: inherit;"
| style="" |27 - 29. '''Penalties'''
| style="" |Penalties to be applied to if there is any.

* Surcharge
* Interest
* Compromise
|- style="box-sizing: inherit;"
| style="" |30. '''Total Penalties(Sum of Items 27, 28 and 29)'''
| style="" |Total Penalties implied if any.
|- style="box-sizing: inherit;"
| style="" |31. '''Total Amount still due'''
| style="" |Total Due based from Tax Still due and Penalties applied.

* If over-remittance(Optional)
** The following are the choices if over-remittance is occurred:
*** To be refunded
*** To be issued Tax Credit Certificate
*** To be carried over to the next quarter within the same calendar year (not applicable for succeeding year)
|-
|32. '''Cash / Bank Debit Memo'''
|Amount to be paid using Cash or Debit Bank Memo
|-
|33. '''Check'''
|Amount to be paid using Check which includes the Bank Source, Check Number and Date Issued
|-
|34. '''Tax Debit Memo'''
|Amount details to be paid using Tax Debit Memo
|-
|35. '''Others'''
|Any details to be Applied
|}
Notes:

* Grey fields are auto-generated and will automatically adjust based on the input of the user.

@@ Line 1: / Line 1: @@
 {{DISPLAYTITLE:BIR Form 1601EQ}}
-<div style="text-align: center;">[[Pro BIR Form 1601EQ|BIR Form 1601EQ]] | [[Pro Bank|Bank]] | [[Pro Chart of Account|Chart of Account]] | [[Pro Tax|Tax]] | [[Pro BIR Form 1601EQ Job Aids|BIR Form 1601EQ Job Aids]]</div><br />
+<div style="text-align: center;">[[Pro BIR Form 1601EQ|BIR Form 1601EQ]] | [[Pro Bank|Bank]] | [[Pro Chart of Account|Chart of Account]] | [[Pro Tax|Tax]] | [[Pro BIR Form 1601EQ Job Aids|BIR Form 1601EQ Job Aids]]</div>
 ==<span class="mw-headline" id="BIR_Form_1601E-Q" style="box-sizing: inherit;">BIR Form 1601E-Q</span>==
 '''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).

@@ Line 1: / Line 1: @@
 ==<span class="mw-headline" id="BIR_Form_1601E-Q" style="box-sizing: inherit;">BIR Form 1601E-Q</span>==
 '''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).
@@ Line 4: / Line 6: @@
-BIR Form 0619-E terms on Oojeema Pro
+BIR Form 1601EQ terms on Oojeema Pro
 {| 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;"
 ! style="background-color:rgb(234, 236, 240);text-align:center;" |'''Field'''
@@ Line 10: / Line 12: @@
 |- style="box-sizing: inherit;"
 | style="" |1. '''Year'''
-| style="" |Year when the BIR Form 0619E-Q was issued.
+| style="" |Year when the BIR Form 1601E-Q was issued.
 |- style="box-sizing: inherit;"
 | style="" |2. '''Quarter'''
@@ Line 32: / Line 34: @@
 | style="" |5. '''No. of Sheets'''
 | style="" |(Optional)
-Number of Attached Sheets declared when submitting the BIR Form 1610E-Q
+Number of Attached Sheets declared when submitting the BIR Form 1601E-Q
 |- style="box-sizing: inherit;"
 | style="" |6. '''TIN'''
@@ Line 85: / Line 87: @@
 |-
 |24.   '''Other Payments Made (please attach proof of payment - BIR Form 0605)'''
-|Any other payments paid with relations to BIR Form 0605
+|Any other payments paid with relations to BIR Form 1601EQ
 |- style="box-sizing: inherit;"
 | style="" |25. '''Total Remittances Made (Sum of Items 20 to 24)'''
@@ Line 115: / Line 117: @@
 |<span style="color: rgb(34, 34, 34)">Information of Signatory</span>
-* ''Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent''
+*''Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent''
-* ''Title/Designation of Signatory''
+*''Title/Designation of Signatory''
-* ''TIN of Signatory''
+*''TIN of Signatory''
 |-
 |'''For Non-Individual'''
 |<span style="color: rgb(34, 34, 34)">Information of Signatory</span>
-* ''Signature over Printed Name of President/Vice President/ Authorized Officer or Representative/Tax Agent''
+*''Signature over Printed Name of President/Vice President/ Authorized Officer or Representative/Tax Agent''
-* ''Title/Designation of Signatory''
+*''Title/Designation of Signatory''
-* ''TIN of Signatory''
+*''TIN of Signatory''
 |-
 |<span style="color: rgb(51, 51, 51)">'''Tax Agent Accreditation No./Attorney’s Roll No.'''</span>'''''if applicable'''''
 |<span style="color: rgb(34, 34, 34)">Applicable if there is a personal lawyer in charge in the business/individual. Below are the further needed information if it is applicable.</span>
-* <span style="color: rgb(51, 51, 51)">Date of Issue</span>''(MM/DD/YYYY)''
+*<span style="color: rgb(51, 51, 51)">Date of Issue</span>''(MM/DD/YYYY)''
-* <span style="color: rgb(51, 51, 51)">Date of Expiry</span>''(MM/DD/YYYY)''
+*<span style="color: rgb(51, 51, 51)">Date of Expiry</span>''(MM/DD/YYYY)''
 |-
 |32. <span style="color: rgb(34, 34, 34)">'''Cash / Bank Debit Memo'''</span>
@@ Line 147: / Line 149: @@
 *Grey fields are auto-generated and will automatically adjust based on the input of the user.

@@ Line 1: / Line 1: @@
-== <span class="mw-headline" id="BIR_Form_1601E-Q" style="box-sizing: inherit;">BIR Form 1601E-Q</span> ==
+==<span class="mw-headline" id="BIR_Form_1601E-Q" style="box-sizing: inherit;">BIR Form 1601E-Q</span>==
 '''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:Pro BIR Form 1601E-Q.png|center|thumb|1962x1962px|BIR Form 1601E-Q]]
@@ Line 15: / Line 15: @@
 | style="" |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.
 |- style="box-sizing: inherit;"
 | style="" |3. '''Amended Return'''
@@ Line 46: / Line 46: @@
 | style="" |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''' - Zone Improvement Plan Code of the registered Address of the Tax Payer.
+*'''9A. ZIP Code''' - Zone Improvement Plan Code of the registered Address of the Tax Payer.
 |- style="box-sizing: inherit;"
 | style="" |10. '''Contact Number'''
@@ Line 62: / Line 62: @@
 | style="" |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
 |- style="box-sizing: inherit;"
 | style="" |19. '''Total Taxes Withheld for the Quarter'''
@@ Line 79: / Line 79: @@
 | style="" |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
 |- style="box-sizing: inherit;"
 | style="" |23. '''Less: Over-remittance from Previous Quarter of the same taxable year'''
@@ Line 96: / Line 96: @@
 | style="" |Penalties to be applied to if there is any.
-* Surcharge
+*Surcharge
-* Interest
+*Interest
-* Compromise
+*Compromise
 |- style="box-sizing: inherit;"
 | style="" |30. '''Total Penalties(Sum of Items 27, 28 and 29)'''
@@ Line 106: / Line 106: @@
 | style="" |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 refunded
-*** To be issued Tax Credit Certificate
+***To be issued Tax Credit Certificate
-*** To be carried over to the next quarter within the same calendar year (not applicable for succeeding year)
+***To be carried over to the next quarter within the same calendar year (not applicable for succeeding year)
 |-
 |32. <span style="color: rgb(34, 34, 34)">'''Cash / Bank Debit Memo'''</span>
@@ Line 126: / Line 146: @@
 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.