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Difference between revisions of "BIR Form 1601E-Q"

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<div style="text-align: center;">
 
<div style="text-align: center;">
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[[Tax Reports]] | [[BIR Form 1601E-Q]] | [[BIR Form 1601E-Q Aids|BIR Form 1601E-Q]]
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[[Tax Reports]] | [[BIR Form 1601E-Q]]
 
</div>
 
</div>
  
 
==BIR Form 1601E-Q==
 
==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]]
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−
BIR Form 0619-E terms on Oojeema Prime
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=====<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]]
 +
#[[Tax]]
 +
#[[Accounts Payable]]
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#[[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>=====
 +
 
 +
#Under Main Menu, Click '''[[Reports]]'''
 +
#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.
 +
 
 +
[[File:Tax Reports - BIR Form 1601E-Q - Generate.png|border|center|3594x3594px]]
 +
<br />
 
{| class="wikitable"
 
{| class="wikitable"
−
!Field
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|+BIR Form 0619E-Q terms on Oojeema Prime
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!Description
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!'''Field'''
 +
!'''Description'''
 
|-
 
|-
−
|1.Year
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|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
 
|For Calendar Year
  
Line 26: Line 41:
 
*Every three months starting from the Fiscal Year.
 
*Every three months starting from the Fiscal Year.
 
|-
 
|-
−
|3.Amended Return
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|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>
 
|<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
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|4. '''Taxes Withheld'''
 
|Taxes Withheld is any tax amount that an employer withholds from an employee's wages and pays directly to the government.
 
|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)
 +
Number of Attached Sheets declared when submitting the BIR Form 1610E-Q
 
|-
 
|-
−
|6.TIN
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|6. '''TIN'''
 
|Tax Identification Number of an Individual or Business
 
|Tax Identification Number of an Individual or Business
 
|-
 
|-
−
|7.RDO Code
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|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.
 
|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.
 
|-
 
|-
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|8.Withholding Agent's Name
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|8. '''Withholding Agent's Name'''
 
|Registered Name for Non-Individual(Company) or Whole Name for Individual.
 
|Registered Name for Non-Individual(Company) or Whole Name for Individual.
 
|-
 
|-
−
|9.Registered Address
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|9. '''Registered Address'''
 
|The registered Address of the Tax Payer
 
|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.
 
|-
 
|-
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|9A.ZIP Code
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|10. '''Contact Number'''
−
|Zone Improvement Plan Code of the registered Address of the Tax Payer.
 
−
|-
 
−
|10.Contact Number
 
 
|Contact Number of the Tax Payer(Individual/Business).
 
|Contact Number of the Tax Payer(Individual/Business).
 
|-
 
|-
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|11.Category of Withholding Agent
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|11. '''Category of Withholding Agent'''
 
|'''Private''' - if the type of business is a Private Company
 
|'''Private''' - if the type of business is a Private Company
  
 
'''Government''' - if the Agent is working on any Government Sector.
 
'''Government''' - if the Agent is working on any Government Sector.
 
|-
 
|-
−
|12.Email Address
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|12. '''Email Address'''
 
|Email Address of the Tax Payer
 
|Email Address of the Tax Payer
 
|-
 
|-
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|13 - 18.Computation of Tax(ATC)
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|13 - 18.'''Computation of Tax(ATC)'''
 
|The following are the fields to be filled up on the Computation of Tax
 
|The following are the fields to be filled up on the Computation of Tax
  
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*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
 
|-
 
|-
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|19.Total Taxes Withheld for the Quarter
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|19. '''Total Taxes Withheld for the Quarter'''
 
|Total Amount of Taxes Accumulated Based from the Computation of Tax
 
|Total Amount of Taxes Accumulated Based from the Computation of Tax
 
|-
 
|-
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|20.Less: Remittances Made : 1st Month of the Quarter
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|20. '''Less: Remittances Made : 1st Month of the Quarter'''
 
|Any Remittance Made from the 1st Month of the Quarter
 
|Any Remittance Made from the 1st Month of the Quarter
 
|-
 
|-
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|21.Less: Remittances Made : 2nd Month of the Quarter
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|21. '''Less: Remittances Made : 2nd Month of the Quarter'''
 
|Any Remittance Made from the 2nd Month of the Quarter
 
|Any Remittance Made from the 2nd Month of the Quarter
 
|-
 
|-
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|22.Less : Tax Remitted in Return Previously Filed, if this is an Amended return
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|22. '''Less: Tax Remitted in Return Previously Filed, if this is an Amended return'''
 
|Tax Remitted to be applied from the Amended Return
 
|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
 
|-
 
|-
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|23.Less : Over-remittance from Previous Quarter of the same taxable year
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|23. '''Less: Over-remittance from Previous Quarter of the same taxable year'''
 
|Any over remittance stated from the previous quarter of the same year.
 
|Any over remittance stated from the previous quarter of the same year.
 
|-
 
|-
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|24.Total Remittances Made (Sum of Items 20 to 23)
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|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.
 
|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.
 
|-
 
|-
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|25.Tax Still Due/(Over-remittance) (Item 19 Less Item 24)
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|25. '''Tax Still Due/(Over-remittance) (Item 19 Less Item 24)'''
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|Tax Due remaining base from the Total Taxes withheld for the quarter less the total Remittances.
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|Tax Due remaining base from the Total Taxes withheld for the quarter less the Total Remittances Made.
−
|-
 
−
|Penalties
 
−
|
 
−
|-
 
−
|26. Surcharge
 
−
|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;
 
−
*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 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
 
−
*In case a false or fraudulent return is willfully made.
 
 
|-
 
|-
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|27. Interest
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|26 - 28. '''Penalties'''
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|Interest will be applied when:
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|Penalties to be applied to if there is any.
  
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*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.
+
*Surcharge
 +
*Interest
 +
*Compromise
 
|-
 
|-
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|28. Compromise
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|29. '''Total Penalties(Sum of Items 26, 27 and 28)'''
−
|Compromise penalty as provided under applicable rules and regulations
 
−
|-
 
−
|29.Total Penalties
 
 
|Total Penalties implied if any.
 
|Total Penalties implied if any.
 
|-
 
|-
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|30.Total Amount still due
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|30. '''Total Amount still due'''
 
|Total Due based from Tax Still due and Penalties applied.
 
|Total Due based from Tax Still due and Penalties applied.
−
|-
 
−
|If over-remittance
 
−
|The following are the choices if over-remittance is occurred:
 
  
−
*To be refunded
+
*If over-remittance(Optional)
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*To be issued Tax Credit Certificate
+
**The following are the choices if over-remittance is occurred:
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*To be carried over to the next quarter within the same calendar year (not applicable for succeeding year)
+
***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)
 
|}
 
|}
 
Notes:
 
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]]
 
  
 
{| 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;"
 
{| 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="box-sizing: inherit; padding-top: 8px; padding-bottom: 8px; color: rgb(119, 119, 119); text-align: left; font-weight: bold;" |Categories:
 
|+ 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'''
 
! colspan="2" style="background-color:rgb(234, 236, 240);text-align:center;" |'''Modules'''
 +
|-
 +
|Financials
 +
|[[Accounts Payable]]<nowiki> | </nowiki>[[Payment Voucher]]
 
|- style="box-sizing: inherit;"
 
|- style="box-sizing: inherit;"
 
| style="" |Maintenance
 
| 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="box-sizing: inherit;"
 
|- style="box-sizing: inherit;"
 
| colspan="2" style="vertical-align:middle;text-align:center;" |'''Reports Module([[Reports]])'''
 
| colspan="2" style="vertical-align:middle;text-align:center;" |'''Reports Module([[Reports]])'''
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| style="" |Tax Reports
 
| 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]]
 
| 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="box-sizing: inherit;"
 
−
| colspan="2" style="vertical-align:middle;text-align:center;" |'''Reports Aid'''
 
−
|- style="box-sizing: inherit;"
 
−
| style="" |Tax Reports
 
−
| style="" |[[Sales Journal Aids]]<nowiki> | </nowiki>[[Purchase Journal Aids]]<nowiki> | </nowiki>[[VAT Summary Aids]]<nowiki> | </nowiki>[[BIR Form 2550M Aids]]<nowiki> | </nowiki>[[BIR Form 2550Q Aids]]<nowiki> | </nowiki>[[BIR Form 2551Q Aids]]<nowiki> | </nowiki>[[BIR Form 0619-E Aids]]<nowiki> | </nowiki>[[BIR Form 1601E-Q Aids]]<nowiki> | </nowiki>[[BIR Form 1604E Aids]]<nowiki> | </nowiki>[[Sales Relief Aids]]<nowiki> | </nowiki>[[Purchase Relief Aids]]<nowiki> | </nowiki>[[SAWT Aids|Summary Alphalist of Withholding Taxes Aids]]
 
 
|}
 
|}
 +
[[Category:Purchase]]
 +
[[Category:Tax Reports]]
 +
[[Category:Financials]]

Latest revision as of 11:03, 7 April 2022

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).

Requirements before Generating BIR Form 1601E-Q
  1. ATC Code
  2. Tax
  3. Accounts Payable
  4. Payment Voucher (with Withholding Tax)
Generating BIR Form 1601E-Q
  1. Under Main Menu, Click Reports
  2. Under Reports Menu, Click BIR FORM 1601E-Q under Tax Reports.
  3. Under BIR FORM 1601E-Q, Fill up the necessary fields then double check every detail. Click Generate to proceed.
Tax Reports - BIR Form 1601E-Q - Generate.png


BIR Form 0619E-Q terms on Oojeema Prime
Field Description
1. Year Year when the BIR Form 0619E-Q was issued.
2. Quarter 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.
3. Amended Return 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.
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 (Optional)

Number of Attached Sheets declared when submitting the BIR Form 1610E-Q

6. TIN Tax Identification Number of an Individual or Business
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 Registered Name for Non-Individual(Company) or Whole Name for Individual.
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 - Zone Improvement Plan Code of the registered Address of the Tax Payer.
10. Contact Number Contact Number of the Tax Payer(Individual/Business).
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 Email Address of the Tax Payer
13 - 18.Computation of Tax(ATC) 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
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 Any Remittance Made from the 1st 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 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 Any over remittance stated from the previous quarter of the same year.
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) Tax Due remaining base from the Total Taxes withheld for the quarter less the Total Remittances Made.
26 - 28. Penalties Penalties to be applied to if there is any.
  • Surcharge
  • Interest
  • Compromise
29. Total Penalties(Sum of Items 26, 27 and 28) Total Penalties implied if any.
30. Total Amount still due 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)

Notes:

  • Grey fields are auto-generated and will automatically adjust based on the input of the user.
Categories:
Modules
Financials Accounts Payable | Payment Voucher
Maintenance ATC Code | Company | Tax
Reports Module(Reports)
Reports Tax Reports
Tax Reports Sales Journal | Purchase Journal | VAT Summary | BIR Form 2550M | BIR Form 2550Q | BIR Form 2551Q | BIR Form 0619-E | BIR Form 1601E-Q | BIR Form 1604E | Sales Relief | Purchase Relief | Summary Alphalist of Withholding Tax
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