What is BIR Form 1601-EQ?

Published: April 17, 2019


BIR Form 1601-EQ is the Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded) for every third month of each taxable year.

Brief Background

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 27-2018, 16 April 2018, to prescribe the new and revised BIR Forms including BIR Form 1601-EQ.

Who must file the BIR Form 1601-EQ?
  • Individual engaged in business or practice of profession
  • Non-individual (corporation, association, partnership) whether engaged in business or not.
  • Government agencies and other entities (e.g., National Government Agencies, Government-Owned or Controlled Corporations, Local Government Units, etc.)
When and Where to file?

The form shall be filed and tax paid on or before the last day of the month following the month in which withholding was made except for taxes withheld.

The return must be filed and tax paid with the Authorized Agent Bank (AAB) of the Revenue District Office.


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