Republic of the Philippines

For BIR BCS/ Department of Finance

Use Only Item: Bureau of Internal Revenue
BIR Form No.
Quarterly Remittance Return
1601-EQ of Creditable Income Taxes Withheld (Expanded)
January 2018 Enter all required information in CAPITAL LETTERS using BLACK ink. Mark all applicable boxes with
1601-EQ 01/18 P1
Page 1 an “X”. Two copies MUST be filed with the BIR and one held by the Taxpayer.
1 For the Year 2 Quarter 3 Amended Return? 4 Any Taxes Withheld? 5 No. of Sheet/s Attached
1st 2nd 3rd 4th Yes No Yes No
Part I – Background Information
6 Taxpayer Identification Number (TIN) / / / 7 RDO Code
8 Withholding Agent’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

9 Registered Address (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 11 Category of Withholding Agent Private Government

12 Email Address

Part II – Computation of Tax

ATC Tax Base (Consolidated for the Quarter) Tax Rate Tax Withheld (Consolidated for the Quarter)
13
● ●

14
● ●

15 ● ●

16 ● ●

17 ● ●

18 ● ●

19 Total Taxes Withheld for the Quarter (Sum of Items 13 to 18) ●

20 Less: Remittances Made: 1st Month of the Quarter ●

21 2nd Month of the Quarter ●

22 Tax Remitted in Return Previously Filed, if this is an amended return ●

23 Over-remittance from Previous Quarter of the same taxable year

●

24 Total Remittances Made (Sum of Items 20 to 23) ●

25 Tax Still Due/(Over-remittance) (Item 19 Less Item 24) ●

Add: Penalties 26 Surcharge ●

27 Interest ●

28 Compromise ●

29 Total Penalties (Sum of Items 26 to 28) ●

30 TOTAL AMOUNT STILL DUE/(Over-remittance) (Sum of Items 25 and 29) ●

To be carried over to the next quarter within the same
If over-remittance, mark one (1) box only To be refunded To be issued Tax Credit Certificate
calendar year (not applicable for succeeding year)
I/We declare under the penalties of perjury that this remittance form, and all its attachments, has been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is true and
correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I give my consent to the processing of my information as
contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If Authorized Representative, attach authorization letter)
For Individual: For Non-Individual:

Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent Signature over Printed Name of President/Vice President/
(Indicate Title/Designation and TIN) Authorized Officer or Representative/Tax Agent (Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)

Part III – Details of Payment

Particulars Drawee Bank/Agency Number Date (MM/DD/YYYY) Amount
31 Cash/Bank Debit Memo ●

32 Check ●

33 Tax Debit Memo ●

34 Others (specify below)

Machine Validation/Revenue Official Receipt Details (if not filed with an Authorized Agent Bank) Stamp of Receiving Office/AAB and Date of Receipt
(RO’s Signature/Bank Teller’s Initial)

*NOTE: Please read the BIR Data Privacy Policy found in the BIR website (www.bir.gov.ph)
 BIR Form No.

1601-EQ Quarterly Remittance Return

January 2018 of Creditable Income Taxes Withheld (Expanded)
Page 2 1601-EQ 01/18 P2
TIN Withholding Agent’s Name (Last Name for Individual OR Registered Name for Non-Individual)

Schedule of Alphanumeric Tax Codes (ATC)

Tax ATC Tax ATC
Nature of Income Payment Nature of Income Payment
Rate Individual Corporation Rate Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Professional fees paid to medical practitioners (includes doctors of
If gross income for the current year did not exceed P 3M 5% WI010 medicine doctors of veterinary science & dentists) by hospitals & clinics or
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI011 paid directly by Health Maintenance Organizations (HMOs) and/or similar
Professional (Lawyers, CPAs, Engineers, etc.) establishments
If gross income for the current year did not exceed P 720,000 10% WC010 If gross income for the current year did not exceed P 720,000 10% WC151
If gross income exceeds P 720,000 15% WC011 If gross income exceeds P 720,000 15% WC150
Professional entertainers such as, but not limited to actors and actresses, Payment by the General Professional Partnerships (GPPs) to its partners
singers, lyricists, composers, emcees If gross income for the current year did not exceed P 720,000 10% WI152
If gross income for the current year did not exceed P 3M 5% WI020 If gross income exceeds P 720,000 15% WI153
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI021 Income payments made by credit card companies ½ of 1% WI156 WC156
Professional entertainers such as, but not limited to actors and actresses, Additional income payments to government personnel from importers,
15% WI159
singers, lyricists, composers, emcees shipping and airline companies or their agents for overtime services
If gross income for the current year did not exceed P 720,000 10% WC020 Income payments made by the government and government-owned and
If gross income exceeds P 720,000 15% WC021 controlled corporations (GOCCs) to its local/resident suppliers of goods 1% WI640 WC640
Professional athletes including basketball players, pelotaris and jockeys other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 3M 5% WI030 Income payments made by the government and government-owned and
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI031 controlled corporations (GOCCs) to its local/resident suppliers of services 2% WI157 WC157
Professional athletes including basketball players, pelotaris and jockeys other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 10% WC030 Income payment made by top withholding agents to their
If gross income exceeds P 720,000 15% WC031 local/resident supplier of goods other than those covered by 1% WI158 WC158
All directors and producers involved in movies, stage, radio, television and other rates of withholding tax
musical productions Income payment made by top withholding agents to their
If gross income for the current year did not exceed P 3M 5% WI040 local/resident supplier of services other than those covered 2% WI160 WC160
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI041 by other rates of withholding tax
All directors and producers involved in movies, stage, radio, television and Commissions, rebates, discounts and other similar considerations paid/
musical productions granted to independent and/or exclusive sales representatives and
If gross income for the current year did not exceed P 720,000 10% WC040 marketing agents and sub-agents of companies, including multi-level
If gross income exceeds P 720,000 15% WC041 marketing companies
Management and technical consultants If gross income for the current year did not exceed P 3M 5% WI515
If gross income for the current year did not exceed P 3M 5% WI050 If gross income is more than P 3M or VAT Registered regardless of amount 10% WI516
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI051 Commissions, rebates, discounts and other similar considerations paid/
Management and technical consultants granted to independent and/or exclusive sales representatives and
If gross income for the current year did not exceed P 720,000 10% WC050 marketing agents and sub-agents of companies, including multi-level
If gross income exceeds P 720,000 15% WC051 marketing companies
Business and bookkeeping agents and agencies If gross income for the current year did not exceed P 720,000 10% WC515
If gross income for the current year did not exceed P 3M 5% WI060 If gross income exceeds P 720,000 15% WC516
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI061 Gross payments to embalmers by funeral parlors 1% WI530
Business and bookkeeping agents and agencies Payments made by pre-need companies to funeral parlors 1% WI535 WC535
If gross income for the current year did not exceed P 720,000 10% WC060 Tolling fees paid to refineries 5% WI540 WC540
If gross income exceeds P 720,000 15% WC061 Income payments made to suppliers of agricultural products in excess
1% WI610 WC610
Insurance agents and insurance adjusters of cumulative amount of P 300,000 within the same taxable year
If gross income for the current year did not exceed P 3M 5% WI070 Income payments on purchases of minerals, mineral products and quarry
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI071 resources, such as but not limited to silver, gold, marble, granite, gravel,
5% WI630 WC630
Insurance agents and insurance adjusters sand, boulders and other mineral products except purchases by Bangko
If gross income for the current year did not exceed P 720,000 10% WC070 Sentral ng Pilipinas
If gross income exceeds P 720,000 15% WC071 Income payments on purchases of minerals, mineral products and quarry
Other recipients of talent fees resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers 1% WI632 WC632
If gross income for the current year did not exceed P 3M 5% WI080 under PD 1899, as amended by RA No. 7076
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI081 On gross amount of refund given by MERALCO to customers with
25% WI650 WC650
Other recipients of talent fees active contracts as classified by MERALCO
If gross income for the current year did not exceed P 720,000 10% WC080 On gross amount of refund given by MERALCO to customers with
32% WI651 WC651
If gross income exceeds P 720,000 15% WC081 terminated contracts as classified by MERALCO
Fees of directors who are not employees of the company On gross amount of interest on the refund of meter deposit whether paid
If gross income for the current year did not exceed P 3M 5% WI090 directly to the customers or applied against customer’s billings of
10% WI660 WC660
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI091 Residential and General Service customers whose monthly electricity
Rentals: On gross rental or lease for the continued use or possession of consumption exceeds 200 kwh as classified by MERALCO
personal property in excess of Ten thousand pesos (P 10,000) annually and On gross amount of interest on the refund of meter deposit whether paid
real property used in business which the payor or obligor has not taken title 5% WI100 WC100 directly to the customers or applied against customer’s billings of Non-
10% WI661 WC661
or is not taking title, or in which has no equity; poles, satellites, transmission Residential customers whose monthly electricity consumption exceeds
facilities and billboards 200 kwh as classified by MERALCO
Cinematographic film rentals and other payments to resident individuals and On gross amount of interest on the refund of meter deposit whether paid
5% WI110 WC110
corporate cinematographic film owners, lessors or distributors directly to the customers or applied against customer’s billings of
Income payments to certain contractors 2% WI120 WC120 Residential and General Service customers whose monthly electricity 10% WI662 WC662
Income distribution to the beneficiaries of estates and trusts 15% WI130 consumption exceeds 200 kwh as classified by other electric Distribution
Gross commissions or service fees of customs, insurance, stock, immigration Utilities (DU)
and commercial brokers, fees of agents of professional entertainers and On gross amount of interest on the refund of meter deposit whether paid
real estate service practitioners (RESPs), (i.e. real estate consultants, directly to the customers or applied against customer’s billings of Non-
20% WI663 WC663
real estate appraisers and real estate brokers) Residential customers whose monthly electricity consumption exceeds
If gross income for the current year did not exceed P 3M 5% WI139 200 kwh as classified by other electric Distribution Utilities (DU)
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI140 Income payments made by political parties and candidates of local and
Gross commissions or service fees of customs, insurance, stock, immigration national elections on all their purchases of goods and services related to
and commercial brokers, fees of agents of professional entertainers and campaign expenditures, and income payments made by individuals or 5% WI680 WC680
real estate service practitioners (RESPs), (i.e. real estate consultants, juridical persons for their purchases of goods and services intended to
real estate appraisers and real estate brokers) be given as campaign contributions to political parties and candidates
If gross income for the current year did not exceed P 720,000 10% WC139 Income payments received by Real Estate Investment Trust (REIT) 1% WC690
If gross income exceeds P 720,000 15% WC140 Interest income derived from any other debt instruments not within the
20% WI710 WC710
Professional fees paid to medical practitioners (includes doctors of medicine, coverage of deposit substitutes and Revenue Regulations No. 14-2012
doctors of veterinary science & dentists) by hospitals & clinics or paid directly Income payments on locally produced raw sugar 1% WI720 WC720
by Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 3M 5% WI151
If gross income is more than P 3M or VAT Registered regardless of amount 10% WI150